Accounting history in a digital age: Empirical experiences, improving methods and unlocking new research avenues

Abstract

Technology has increasingly opened new avenues and methods in accounting and other business research. Accounting history research is not immune to technological developments, and we propose that increased digitalisation offers opportunities to enhance the appeal and relevance of such research, both within the accounting history realm itself and beyond. After setting out a clear definition of digitalisation, we reflect on what accounting history is as represented in the literature and then present empirical insights from two research settings – a religious organisation and a brewery – to provide a representation of what digitalisation means in terms of ‘doing’ accounting history research. The article also reflects on how a digital world can open new research avenues and reduce the risks of scholasticism and sophism.