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

Quinn, Martin and Murphy, Bríd orcid logoORCID: 0000-0001-9134-1107 (2025) Accounting history in a digital age: Empirical experiences, improving methods and unlocking new research avenues. Accounting History, 30 (1). 23 - 43. ISSN 1749-3374

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.
Metadata
Item Type:Article (Published)
Refereed:Yes
Uncontrolled Keywords:Digitalisation, accounting history, research methods, digitisation
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School
Publisher:SAGE Publications
Official URL:https://journals.sagepub.com/doi/full/10.1177/1032...
Copyright Information:Authors
ID Code:32658
Deposited On:18 May 2026 14:00 by Tam Nguyen . Last Modified 18 May 2026 14:00
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