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Oral History in Accounting: Best Practices to Consider.

Λεπτομέρειες βιβλιογραφικής εγγραφής
Τίτλος: Oral History in Accounting: Best Practices to Consider.
Συγγραφείς: Black, William H.1 (AUTHOR)
Πηγή: Accounting Historians Journal. Jun2026, Vol. 53 Issue 1, p17-34. 18p.
Θεματικοί όροι: *Best practices, *Qualitative research, *Accounting education, *History of accounting, Oral history, Research methodology, Historical analysis
Περίληψη: Oral history techniques have the potential to enliven the written record, illuminate perceptions and motivations of participants in historical events, provide explanations of events and forces relating to historical processes, and in general make the study of accounting history more productive. When exploring previously underreported areas of history, oral history may uncover facts and experiences of participants that can bring significant information to light. This paper provides illustrations of previous applications of oral history techniques in published accounting research, introduces some reasons to use oral history, summarizes best practices in oral history research, and provides a description of lessons learned during the conduct of an oral history project addressing a major initiative in the development of accounting education. It is hoped that this paper will provide a useful resource for researchers planning projects that could include oral history applications. [ABSTRACT FROM AUTHOR]
Copyright of Accounting Historians Journal is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: Oral history techniques have the potential to enliven the written record, illuminate perceptions and motivations of participants in historical events, provide explanations of events and forces relating to historical processes, and in general make the study of accounting history more productive. When exploring previously underreported areas of history, oral history may uncover facts and experiences of participants that can bring significant information to light. This paper provides illustrations of previous applications of oral history techniques in published accounting research, introduces some reasons to use oral history, summarizes best practices in oral history research, and provides a description of lessons learned during the conduct of an oral history project addressing a major initiative in the development of accounting education. It is hoped that this paper will provide a useful resource for researchers planning projects that could include oral history applications. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Accounting Historians Journal is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
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      – Type: doi
        Value: 10.2308/AAHJ-2021-026
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      – Code: eng
        Text: English
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        Type: general
      – SubjectFull: Qualitative research
        Type: general
      – SubjectFull: Accounting education
        Type: general
      – SubjectFull: History of accounting
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      – SubjectFull: Oral history
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      – SubjectFull: Research methodology
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      – SubjectFull: Historical analysis
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              Text: Jun2026
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              Y: 2026
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