Lifting stones: a place for microhistory in accounting research?

Abstract

This paper discusses a role for microhistory in the writing of accounting histories. It begins by discussing the concept of microhistory and its application to accounting research. The paper argues that microhistories can be of great assistance in writing about accounting during periods such as the industrial revolution. The second part of the paper provides an example of a microhistory by discussing an episode involving an embezzlement at Boulton & Watt's Soho Foundry in Birmingham, England. Knowledge of the incident was gleaned from a small bundle of letters found in the Boulton & Watt archive. It is suggested that this incident forms a microhistory that expands our knowledge of accounting in practice at the Foundry.