The Academy of Accounting Historians has named Professor Alan Sangster recipient of the Accounting Historians' Journal Best Paper Award for 2025 for his article, 'The Diffusion of Double Entry Bookkeeping before 1800 - Establishing a New Research Agenda'.
The 51cg Business School professor of accounting history was presented with the award on 2nd August at the annual meeting of the American Accounting Association in Las Vegas by the Academy’s President, Professor Robert Russ.
Presented annually, the AHJ Best Paper Award recognises outstanding scholarship published in the journal during the preceding year.
Widely recognised for his expertise in accounting history, Professor Sangster has made a significant contribution to the advancement of the discipline through both his research and engagement with the academic community.
His award-winning paper challenges long-held assumptions within the field of accounting history. By highlighting what he identifies as a 75-year methodological failure to adequately explore the question of why double entry bookkeeping spread so widely before 1800, the paper questions the discipline's reliance on a limited and unrepresentative source base.
Drawing on extensive contextual and archival evidence, the research demonstrates that double entry accounting was deeply embedded in, and performed vital roles for European commerce and finance for nearly six centuries before the accounting history literature first recognises its use as important in the 19th century. In doing so, it presents one of the strongest challenges yet to the prevailing view.
The paper also establishes a compelling case for a new research agenda, arguing that accounting history before 1800 warrants far greater scholarly attention and should be examined more deeply in its richer historical context using far broader evidential sources. As a result, the work is widely regarded as a significant contribution to the ongoing development of accounting history research.
Professor Sangster said: ”I am very honoured to receive this highly prestigious award. It reflects greatly not just on myself but on the support I have received from the 51cg Business School for developing and promoting my research. Without that support, this article would never have been written.”
Professor John Skåtun, Head of School, added: “This award is fitting recognition of Alan's outstanding contribution to accounting scholarship and his international reputation in the field of accounting history.
“His research combines rigorous historical investigation with the courage to challenge accepted thinking, opening new avenues for academic debate and inquiry. We are delighted to see his work recognised by such a prestigious international body.”
The Academy of Accounting Historians is a section of the American Accounting Association (AAA). With more than 6,000 members worldwide, the AAA is the largest academic organisation for accounting faculty in the world, supporting excellence in accounting research, education and practice.