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Publication Date

Fall 1980

Abstract

The purpose of this report is to provide guidance to researchers in accounting history who may not be familiar with some of the research methods used by historians. This report concentrates on some basic concepts in historical methodology; a second report will focus on other techniques and specific areas of study. The material presented here is not new, but it is hoped that a concise summary of basic ideas will be helpful to accountants who may not have the time to delve into the various works available on historical methodology.

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