Stories, Narratives, and Golden Threads in Accounting History Research

Karen McBride & Christopher J. Napier

Accounting Historians Journal2026https://doi.org/10.2308/aahj-2025-033article
AJG 2ABDC B
Weight
0.50

Abstract

This paper explores narrative and storytelling, proposing a “golden thread” approach to the writing of accounting history. The study considers “stories” as the events involving human actors and “narratives” as interpretive frameworks through which these stories can be organized and told. In accounting history, tensions arise between immersive, story-driven accounts and structured, theory-oriented approaches. The paper argues for a renewed emphasis on narrative approaches, telling stories based on empirical data and advocating the use of a “golden thread”: a unifying theme, question, or analytical concept that ensures coherence, clarity, and depth. Drawing on illustrative examples, including microhistory studies and actor-centered accounts, the paper demonstrates how a golden thread can guide the writing journey. However, the paper cautions against oversimplification, emphasizing a need to balance narrative coherence with historical complexity and nuance. This paper also contributes by offering practical guidance for scholars seeking to craft compelling, rigorous, and resonant historical narratives.

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https://doi.org/https://doi.org/10.2308/aahj-2025-033

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@article{karen2026,
  title        = {{Stories, Narratives, and Golden Threads in Accounting History Research}},
  author       = {Karen McBride & Christopher J. Napier},
  journal      = {Accounting Historians Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2025-033},
}

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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

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