Funnell, Warwick N., 2005, Distortions of History, Accounting and the Paradox of Werner Sombart, in R. Fleischman (Eds.), Accounting History, London, Sage, 239-262.
Hopwood (1987, pp. 207-8) has contended that too many accounting history studies have 'adopted a rather technical perspective delineating the residues of the accounting past rather than more actively probing into the underlying processes and forces at work. Much of the significance for accounting of the wider economic ani:! social setting ... has been ignored.' Innovative aproaches to the writing of accounting history, now referred to as new accounting history (Miller et at., 1991; Funnell, 1996, 1998; Laughlin, 1999, p. 75), have sought to address this criticism by strengthening appreciation of the nexus between the practices and technologies of accounting and their social contexts.