Management and Accounting in Historical Perspectives Group

This research area draws on historical interest with administrative studies (broadly defined) on many levels.

First, it looks at management studies, questioning the field’s lack of interest in history (including its own history) while investigating reasons for and consequences of this attitude. A superficial view of the history of thoughts ignores centuries of literature in continental Europe before the business school colonization following WWII. The lack of interest towards history of practices, in whatever happened before the 1900 outside the U.S., is linked to the North American domination in the field.

 

Second, it looks at accounting history by using a more structured historical approach inside accounting compared to what happens in the management field. Like the management field, it shares a U.S.-Centreed view of accounting history; therefore, a call for a more pluralist attitude towards historiographies and accounting practices is requested.

 

Third, it looks at business history in critical ways: for example, the lack of interest in what happened before the Industrial Revolution and the Managerial Revolution

 

Historical approach is considered with a global history viewavoiding the presentism and west-centric view of the mainstream in management, accounting, and business historiographies. Archival work with robust management lenses is used in various space and time contexts. Management in protoindustrial settings, long-term longitudinal analysis, industrial heritage, and history of public administrations are examples of this approach.