A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of less value than mainstream empirical research in accounting. Most academicians perceive that research in accounting history is not as methodologically rigorous as other branches of accounting research.
Slocum, Elliott L. and Sriram, Ram S.
"Accounting history: A survey of academic interest in the U.S.,"
Accounting Historians Journal: Vol. 28
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol28/iss1/8