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Accounting History through the Lens of the AHJ: Methods, Trends, and Future Research Directions

Carmelo Marisca et al.

Accounting Historians Journal2025https://doi.org/10.2308/aahj-2025-027article
AJG 2ABDC B
Weight
0.50

Abstract

The field of accounting history has embraced a variety of methodologies and theoretical approaches, supported by specialist journals such as the Accounting Historians Journal (AHJ), which over the past 50 years has played an important role in both advancing the field internationally and promoting innovative perspectives. This study offers a comprehensive and systematic overview of the principal methods used in accounting history, focusing on articles published in AHJ and highlighting contributions that have influenced major research trends. Drawing on a recent bibliometric analysis, we examine how methodologies have been applied in specific thematic clusters. We also reflect on how methodological choices have shaped the evolution of the field and may inform future research. By mapping out this diversity, the paper provides a structured “toolkit” for accounting historians, particularly early-career scholars, seeking to navigate the methodological landscape of the discipline and to build on the tradition of accounting history research.

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https://doi.org/https://doi.org/10.2308/aahj-2025-027

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@article{carmelo2025,
  title        = {{Accounting History through the Lens of the AHJ: Methods, Trends, and Future Research Directions}},
  author       = {Carmelo Marisca et al.},
  journal      = {Accounting Historians Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2025-027},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.