Newcastle University

PhD Students Programme

Conducting and Critiquing Research in Accounting History

Newcastle University Business School
15 July 2012 at 08.30 – 16 July 2012 at 16.00

Aims

In order to enhance the experience of PhD students attending the Thirteenth World Congress of Accounting Historians, Professor Tom Tyson will be conducting a course in accounting history research in the two days immediately preceding the congress.
 
This course examines the major genres (subject areas) (biography, culture race and gender, genealogy/critical theory, practice/theory, and profession/professionalism) and the range of methodologies (archival, case study, oral history interviews, empirical, and theoretical) that comprise the current domain of accounting history research. It is designed for all individuals seeking to conduct research in accounting history.

The course will also cover the characteristics of good accounting history research designs as well as key issues relating to writing-up the results of an accounting history research project and getting it published!

Learning Outcomes

On completion of this unit successful students will be able to:

• Understand how different historical research methods can and should be used to address different accounting history subject areas.
• Critique existing accounting history research papers.
• Recognize key issues in gathering, presenting, and analyzing historical data.
• Plan and design successful accounting history research projects.
• Employ a reviewer’s perspective to revise and resubmit papers.
• Learn techniques to getting published in accounting history journals.

Content

The course will address a range of accounting history subjects including:

• What is meant by ‘accounting history’ and ‘accounting history research’
• The implications of choosing a particular accounting history research design 
• The subject areas and research methodologies employed in accounting history
• Strengths/weaknesses of alternative accounting history research designs 
• The variety and importance of theories in accounting history research 
• Issues of validity, reliability and generalization 
• Ways to mitigate and respond to reviewer critiques
• Practical issues of accounting history research for doctoral projects. 

Teaching and Learning Methods

The course will include lectures to give the background and to provide principles and frameworks for designing successful (i.e., publishable) accounting history research studies.  The participants will then take part in group-work in which they critique accounting history research papers and present their critiques to other course members.  Finally, participants will discuss their current or planned accounting history research project and critique proposals presented by other participants.

Preparation for the Course

Prior to the start of the course, each participant should prepare a one page summary of their research agenda (planned or in process). The summary should identify 1) the nature (purpose and subject area) of the research; 2) the research method(s) planned or already adopted; 3) anticipated limitations or difficulties of conducting the research; and 4) progress, if any, to date. Participants should also include a short paragraph indicating what they consider to be the most important learning outcome(s) of attending this course. Both of the above should be submitted as Word file attachments to ttyson@sjfc.edu no later than 10 July 2012.
During the course, groups of two or three participants will be assigned to lead discussions that are based on a recently published accounting history article.  One of the articles listed below (Reading 6. or 7.) will be assigned to each group.

Assigned Papers

The following three papers will be discussed during the Sunday, 15 July morning session and should be read prior to that time:

1. “Archival Research and the Lost Worlds of Accounting,” by Sy, A. and Tinker, T. (2005), Accounting History, Vol. 10, No. 1, March, pp. 47-70.
2. “Straw Men and Old Saws – an Evidence-Based Response to Sy & Tinker’s Critique of Accounting History,” by Tyson, T.  and Oldroyd, D. (2007) “Accounting Historians Journal, Volume 34, Number 1 (June 2007) pp. 173-193.
3. “’Effective’ Genealogical History: Possibilities for Critical Accounting History Research,” by Macintosh, N.B. (2009), Accounting Historians Journal, Volume 36, Number 1 (June 2009) pp. 1-27. (especially pp. 1-14)

The following two papers will be discussed during the Sunday, 15 July afternoon session and should be read prior to that time:

4.  “ Corporate Governance in the 19th Century” (initial submission)
5.    “Corporate Governance in the 19th Century” (final submission)

The following two papers will be discussed during the Monday, 16 July morning sessions and should be read prior to that time:

6.  “The Livret System: A Unique Accounting Artifact in the History of Indentured Labor “(initial submission)
7. “The Livret System: A Unique Accounting Artifact in the History of Indentured Labor” (final submission)

The following two papers will be discussed during the Monday 16 July afternoon sessions and should be read prior to that time:

8. “The Struggle to Develop Accounting Practices in the Australian Girl Guides, 1945-9; a Microhistorical Approach,” by A. Abraham, A. (2008) Accounting History, Vol. 10, No. 1, pp. 101-120.
9. “Accounting, Gender and History: the Life of Minna Canth,” by Virtanen, A. (2009) Accounting History, Vol. 10, No. 1/2, pp. 79-100.

Provisional Course Outline

Sunday 15 July 2012
08.30-10.00	Course Introduction and overview Course overview, learning outcomes, course contents, and introductions Lecture #1: “Introduction to Accounting History Research - Review of Alternative Genres” Individual presentations: Each participant will make a brief presentation of their planned or current research project or area of interest.
10.00 – 10.30 Break
10.30-12.00	Critiquing existing accounting history journal articles (Readings 1.- 3.) Instructor will lead the group discussion Collecting and Analysing Historical Data Lecture #2: “Planning Accounting History Research Projects – Alternative Methodologies & the Role of Theory” Group Discussion of Issues raised by Lecture #2
12.00 – 13.00 Lunch
13.00-14.30	Lecture #3: “Reflections on Data – Collecting, Analyzing, Presenting, and Generalizing” Group Discussion of Practical Issues raised by Lecture #3 Critiquing papers that were submitted and resubmitted to accounting history journals (Readings 4 and 4r) Instructor will lead a group discussion
14.30 – 15.00 Break
15.00-16.00	Lecture #4: “Designing an Accounting History Project – Practical Considerations” Group Discussion of Practical Issues raised by Lecture #4  Break-out session #1 – discussion of practical issues Each group will meet separately and collectively discuss issues and concerns about completing their research projects
Monday 16 July 2012
8.30-10.00	Lecture #5: Getting Published in Accounting History Journals – An Insider’s Perspective” Group Discussion of Practical Issues raised by Lecture #5 Critiquing papers that were submitted and resubmitted to accounting history journals (Readings 5 and 5r) Instructor will lead a group discussion
10.00 – 10.30 Break
10.30-12.00	Break-out session #2 – critique of a published accounting history article Each group will meet separately and collectively discuss their assigned research article (Articles 6. or 7.) Group Discussions of History-Based Research Articles (6. and 7.) Each group will make a presentation regarding their assigned article.  The presentation (10-20 minutes) should include an overview of the topic area and discussion of the strengths, weaknesses, and limitations of the article. Areas to address include the data collected, method(s) of analysis, primary findings and conclusions, generalisations, and extensions.
12.00 – 13.00 Lunch
13.00-15.00	Presentations of research proposals Each participant will present their planned or current research proposal to the class. Presentations should include the following: Title & Brief Abstract – identifies scope and purpose of the project Source of data Method(s) of data collection and analysis. Possible concerns and limitations Instructor leads a Group Discussion of practical issues and concerns associated with each proposal Completion and Final Discussion Group discussion about doing accounting history research and what was learned during the seminar?