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Considering the Securities and Exchange Commission (SEC) Virtual Museum among the Array of Online Resources for Items of Accounting History Significance

Frank Badua & Gretchen Bullock

Accounting Historians Journal2025https://doi.org/10.2308/aahj-2025-026article
AJG 2ABDC B
Weight
0.50

Abstract

This paper describes the contents of the Securities and Exchange Commission Historical Society’s virtual museum, which includes nearly 8,000 primary source research artifacts, such as scans or transcriptions of original documents, sound recordings, and videos, from the 1790s to the 2020s. This paper identifies, classifies, and summarizes close to 700 of these items found to be of accounting research significance and discusses selected items of special interest to accounting history researchers. Examples include documents related to early authoritative standards, professional guidance, reports on forensic accounting investigations, and multimedia related to biographies of prominent accountants and the evolution of the accounting profession. The virtual museum is compared and contrasted with other online resources available to accounting historians. Thus, this paper points accounting educators and researchers to primary sources to inform their pedagogy and scholarship, responding to the Accounting Historians Journal (AHJ) 2024 Call for Papers on accounting history research resources.

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https://doi.org/https://doi.org/10.2308/aahj-2025-026

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@article{frank2025,
  title        = {{Considering the Securities and Exchange Commission (SEC) Virtual Museum among the Array of Online Resources for Items of Accounting History Significance}},
  author       = {Frank Badua & Gretchen Bullock},
  journal      = {Accounting Historians Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2025-026},
}

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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.