Navigating the Sea of Accounting History Research: From Evidence Collection to Theory Selection

ABSTRACT

This study explores and illustrates solutions to a key challenge in historical accounting research: the collection of archival evidence. Aimed at readers who are new to accounting history and lack prior experience in the field, the study introduces two distinct approaches to archival research. The first approach begins with the availability of archival documents, requiring the researcher to select an appropriate theory to analyze the evidence. In contrast, the second approach starts with a theoretical framework, guiding the selection of both the case to be examined and the evidence to be collected. To demonstrate these approaches, the study presents an exploratory case that highlights the critical decisions researchers must make when searching for and evaluating archival evidence.

Data Availability: The archival evidence supporting this study consists of historical sources preserved in the National Library of Florence. These materials are publicly available in digital format through Google Books and other online repositories. Accordingly, the sources used in this study can be accessed and consulted by interested researchers through publicly available online collections.

JEL Classifications: B41; B49; M41; N00.