The role of history in accounting education: an evaluation from the perspective of academics

ABSTRACT

This study explores the perspectives of 252 accounting scholars from 128 universities in the Republic of Türkiye on integrating accounting history into accounting education. According to the survey, academics with personal experience in accounting history, such as publishing or teaching the subject, tend to favor its inclusion in the curriculum. The study has revealed a significant agreement on the educational worth of accounting history. Many respondents agree that exposure to accounting history broadens students’ understanding of its societal role and contemporary issues. Another significant finding is accounting history's ability to encourage students to pursue a specialization in the field. The study highlights that academic engagement, rather than demographic factors, is key in shaping students’ views of accounting history. It suggests the need for focused research and innovative educational methods to better incorporate accounting history in the curriculum. Although this study is based in Türkiye, its implications for accounting education may be globally relevant.

KEYWORDS:

• Accounting history
• accounting education
• academic perspectives
• pedagogical approaches
• Türkiye

Disclosure statement

No potential conflict of interest was reported by the author(s).

Ethical approval

We obtained ethical approval for using human subjects in this study from the Adana Alparslan Türkeş Science and Technology University (Approval # IRB-24/05/2023-6).

Notes

1 A: Gender; B: Professional Title; C: Age; D: Having Publications on Accounting History; E: Teaching Accounting History; F: Mentioning Accounting History in Other Accounting Courses; G: Adequacy in the Subject of Accounting History; Bold values indicate a statistically significant difference at the 0.05 (5%) level according to independent sample t-tests and ANOVA test.

Additional information

Funding

The author(s) received no financial support for this article's research, authorship, and/or publication.