56. How does accounting history shape the past, present and future of society?

McBride, K., Bigoni, M., & Gomes, D. (2025). How does accounting history shape the past, present and future of society? Accounting History, 30(2), 139–158. https://doi.org/10.1177/10323732251334815This paper argues that accounting history, often marginalized in today’s utilitarian society, remains crucial for understanding and challenging contemporary issues. While academic performance metrics privilege research with immediate business utility, accounting history provides tools to critically engage with crises such as financial instability, social inequality, and environmental degradation. Drawing on Foucault’s genealogical method, it rejects linear progress narratives, instead highlighting ruptures, power struggles, and overlooked forms of knowledge. This approach reframes accounting as not only a technical practice but also a social and moral one, prompting reflection on its impacts and responsibilities. Case studies illustrate accounting’s historical role in shaping societies, from colonial control mechanisms to industrial management and global trade. Future research is urged to expand sources, embrace interdisciplinary collaboration, and use innovative methodologies like biographies and micro-histories. By adopting diverse perspectives and digital tools, accounting history can challenge dominant discourses and inform alternative, progressive futures.