The last decade has seen the revival of a growing interest in accounting history in different academic fields. Such interest has pushed a new debate about methodological ways to undertake research in this area. This paper reviews the main paradigms in accounting historiography, the positivist and the critical, and proposes a new paradigm integrating both methodological positions. This is done by considering accounting as a social construction, as a set of practices that influence and form social reality, moving beyond conventionally conferred assumptions of rationality, objectivity and neutrality.
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