Accounting for Accounting History: A topic modeling approach (1996–2015). (February 2018)

• Record Type: Journal Article
• Authors: Ferri, Paolo; Lusiani, Maria; Pareschi, Luca
• Other Names: Evans Elaine guest-editor.; Paisey Catriona guest-editor.
• Is Part Of: Accounting history. Volume 23:Number 1/2(2018)
• Page Start: 173
• Page End: 205
• Publication Date: 2018-02
• Subjects: accounting history -- content analysis -- evolution of the field -- literature review -- pluralisation -- topic modeling; Accounting -- History -- Periodicals; 657.0905
• DOI: 10.1177/1032373217740707
• Languages: English
• ISSNs: 1032-3732

Abstract

This article analyses all articles published in Accounting History using a topic modeling technique. Previous studies focus on the content of accounting history, but not how the field has evolved. The article complements prior assessments of the research published in Accounting History by providing measures of the relative prevalence of research areas and their evolution over time. The analysis offers insights into accounting history by refining previous categorisations, uncovering overlooked topic areas and substantiating trends, such as the demise of interest in the technical core of accounting in favour of more variegated and fragmented approaches. The findings are discussed in light of the claimed pluralisation of methodological and theoretical approaches in this field.