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People

Professor Alan Sangster

Professor Alan Sangster
Professor Alan Sangster
Professor Alan Sangster

BA (Business Studies), MSc (Op. Res.), PhD (Acc. Ed.), Cert. TESOL, CA

Chair in Accounting History

Accepting PhDs

51cg
Email Address
alan.sangster@abdn.ac.uk
Office Address

MacRobert 809

School/Department
Business School



External Memberships

Editor-in-Chief, Accounting Education (Routledge)

Trustee of The Academy of Accounting Historians

Member of the Institute of Chartered Accountants of Scotland (ICAS)

Latest Publications

  • Digital Accounting History: Adoption of a Digitalized Historical Research Methodology

    Kuter, M., Sangster, A., Gurskaya, M., Petrash, N.
    Accounting Historians Journal, vol. 53, no. 1, pp. 35-51
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A Profession at a Crossroads—Insights from a Historical Lens

    Sangster, A.
    Accounting Horizons
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A critical history of double entry accounting 1150-1800

    Sangster, A.
    World Scientific, Singapore. 440 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

  • Lodovico Flori's Treatise on Household Accounting for the Jesuit Order (1636): A Critical Translation

    Sangster, A. (ed.), Costa, M. (ed.), Tranchina, G. (ed.), Flori, L.
    Brill, Leiden, The Netherlands. 202 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

  • Time to reboot accounting history – evidence from scholarship on double entry

    Sangster, A.
    Accounting History, vol. 30, no. 3, pp. 368-391
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

View My Publications

Prizes and Awards

2025 Le Prix Joseph Colleye d'Histoire de la comptabilité from the Association pour l'Histoire du management et des organisations, Paris, France.

The 2022 'Outstanding Accounting Educator Award' of the American Accounting Association.

The 2022 'Outstanding Contribution to Accounting & Finance Education Award' of the British Accounting & Finance Association

The 2021 ‘Barbara D. Merino Award for Excellence in Accounting History Publication’ from the Academy of Accounting Historians section of the American Accounting Association.

The 2015 ‘Hourglass Award’ of the Academy of Accounting Historians.

The 2014 ‘Premio Enrique Fernández Peña de Historia de la Contabilidad' from The Spanish Association of Accounting and Business Administration (AECA).

The 2013 British Accounting and Finance Association ‘Life-Time Achievement Award’.

The 2009 Award for ‘Outstanding Contribution to Accounting Education’ from the British Accounting Association Special Interest Group in Accounting Education.

The 1997 Award for ‘Excellence in Teaching Innovation’ from the Institute of Chartered Accountants in Ireland.

The 1995 Award for ‘Outstanding Educator’ from the Artificial Intelligence/Expert Systems Section of the American Accounting Association.

Research

Research Overview

Accounting History

Business History

Research Areas

Accepting PhDs

I am currently accepting PhDs in History.

Please get in touch if you would like to discuss your research ideas further.

History

  • Accepting PhDs
View Research Area

Research Specialisms

  • Accounting
  • History

Our research specialisms are based on the Higher Education Classification of Subjects (HECoS) which is , published under the licence.

Current Research

History of Accounting, business practice, and business education in the Medieval, early modern, and modern periods (c.1200-2000)

Publications

Page 1 of 2 Results 1 to 50 of 91

  • Digital Accounting History: Adoption of a Digitalized Historical Research Methodology

    Kuter, M., Sangster, A., Gurskaya, M., Petrash, N.
    Accounting Historians Journal, vol. 53, no. 1, pp. 35-51
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A Profession at a Crossroads—Insights from a Historical Lens

    Sangster, A.
    Accounting Horizons
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • A critical history of double entry accounting 1150-1800

    Sangster, A.
    World Scientific, Singapore. 440 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

  • Lodovico Flori's Treatise on Household Accounting for the Jesuit Order (1636): A Critical Translation

    Sangster, A. (ed.), Costa, M. (ed.), Tranchina, G. (ed.), Flori, L.
    Brill, Leiden, The Netherlands. 202 pages
    Books and Reports: Books
    • [ONLINE] DOI:
    • [ONLINE]

  • Time to reboot accounting history – evidence from scholarship on double entry

    Sangster, A.
    Accounting History, vol. 30, no. 3, pp. 368-391
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda

    Sangster, A.
    Accounting Historians Journal, vol. 52, no. 1, pp. 95-113
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Special issues in Accounting History from the guest editors’ perspective

    Maran, L., Lai, A., Napier, C. J., Sandu, R., Sangster, A.
    Accounting History, vol. 30, no. 2, pp. 190-210
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • The emergence of double entry bookkeeping

    Sangster, A.
    Economic History Review, vol. 78, no. 2, pp. 499-528
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Accounting history in the digital age

    Leoni, G., Sangster, A.
    Accounting History, vol. 30, no. 1, pp. 3-6
    Contributions to Journals: Editorials
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Digitalising medieval accounting research: Andrea Barbarigo’s Venetian Cash Account 1430–1434

    Kuter, M., Sangster, A., Gurskaya, M., Lugovsky, D., Evtykh, S.
    Accounting History, vol. 30, no. 1, pp. 44-67
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • 'Going digital': Its place in research into the history of modern accounting

    Sangster, A.
    Accounting History, vol. 30, no. 1, pp. 7-22
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Unethical Peer Review

    Sangster, A.
    Accounting Historians Journal, vol. 51, no. 1, pp. 95-109
    Contributions to Journals: Review articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity

    Lusiani, M., Pancot, C., Sangster, A., Vedovato, M.
    British Accounting Review, vol. 55, no. 5, 101175
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth century productive proto-capitalist model

    Rossi, R., Sangster, A.
    Accounting History, vol. 28, no. 1, pp. 58-89
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Vale Lúcia Lima Rodrigues

    Sangster, A.
    Accounting History, vol. 28, no. 1, pp. 5-8
    Contributions to Journals: Comments and Debates
    • [ONLINE] DOI:
    • [ONLINE]

  • Avoiding Whig interpretations in historical research: an illustrative case study

    Vasconcelos, A., Sangster, A., Rodrigues, L. L.
    Accounting, Auditing and Accountability Journal, vol. 35, no. 6, pp. 1402-1430
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Lost in translation: Pacioli’s de computis et scripturis

    Sangster, A., Santini, F.
    Accounting History, vol. 27, no. 3, pp. 311-342
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • The Business Needs that Drove the Emergence of Double Entry: In Defense of Pacioli, again … It is Time to Remove Those Dark Glasses

    Sangster, A.
    Accounting Historians Journal, vol. 49, no. 1, pp. 93-109
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Basil Yamey (1919–2020): A reflection on his contribution to accounting history

    Sangster, A.
    Accounting Historians Journal, vol. 48, no. 1, pp. 67-70
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The Life and Works of Luca Pacioli (1446/7‒1517), Humanist Educator

    Sangster, A.
    Abacus, vol. 57, no. 1, pp. 126-152
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Luca Pacioli and his art

    Sangster, A.
    De Computis, vol. 17, no. 2, pp. 9-27
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]

  • Accounting education and ethics in the 15th century

    Sangster, A.
    Accounting Ethics Education: Teaching Virtues and Values. 1st edition. Taylor and Francis AS, pp. 3-30, 28 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:
    • [ONLINE]

  • Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times

    Mari, L. M., Picciaia, F., Sangster, A.
    Accounting History, vol. 25, no. 4, pp. 580-601
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Impact of Research Assessment Exercises on Research Approaches and Foci of Accounting Disciplines in Australia

    O'Connell, B., De Lange, P., Stoner, G., Sangster, A.
    Accounting, Auditing & Accountability Journal, vol. 33, no. 6, pp. 1277-1302
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)

    Sargiacomo, M., Corsi, C., D'Amico, L., Di Cimbrini, T., Sangster, A.
    Accounting, Auditing & Accountability Journal, vol. 33, no. 5, pp. 965-989
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • The formation and use of a profit reserve at the end of the fourteenth century

    Kuter, M., Sangster, A., Gurskaya, M.
    Accounting History, vol. 25, no. 1, pp. 69-88
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Insights into accounting education in a COVID-19 world

    Sangster, A., Stoner, G., Flood, B.
    Accounting Education, vol. 29, no. 5, pp. 431-562
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Accounting as a tool of state ideology to control captive workers from a House of Correction

    Silva, A., Rodrigues, L., Sangster, A.
    Accounting, Auditing & Accountability Journal, vol. 33, no. 2, pp. 285-308
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [OPEN ACCESS]
    • [ONLINE]

  • Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

    Silva, A. R., Rodrigues, L. L., Sangster, A.
    Accounting History, vol. 24, no. 3, pp. 383-401
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • De Raphaeli: Venetian double entry bookkeeping in 1475

    Sangster, A.
    Lomax Press, Stirling. 150 pages
    Books and Reports: Scholarly Editions

  • Pacioli's lens: God, humanism, Euclid, and the rhetoric of double entry

    Sangster, A.
    Accounting review, vol. 93, no. 2, pp. 299-314
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]
    • [ONLINE]

  • Earnings management, Ultra vires borrowing, and auditing of a scottish brewery 1884–1927

    Sangster, A., Gibb, F.
    Accounting Historians Journal, vol. 44, no. 2, pp. 1-15
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Accounting and the state: The Portuguese-Brazilian empire

    Rodrigues, L. L., Sangster, A.
    The Italian and Iberian Influence in Accounting History: The Imperative of Power. Bigoni, M., Funnell, W. (eds.). Taylor and Francis AS, pp. 259-283, 25 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters
    • [ONLINE] DOI:
    • [ONLINE]

  • Mapping forensic accounting in the UK

    Hegazy, S., Sangster, A., Kotb, A.
    Journal of International Accounting, Auditing and Taxation, vol. 28, pp. 43-56
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Strategic manoeuvres and impression management: communication approaches in the case of a crisis event

    O’Connell, B., De Lange, P., Stoner, G., Sangster, A.
    Business history, vol. 58, no. 6, pp. 903-924
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The Genesis of Double Entry Bookkeeping

    Sangster, A.
    Accounting review, vol. 91, no. 1, pp. 299-315
    Contributions to Journals: Articles
    • [ONLINE] DOI:

  • The earliest known treatise on double entry bookkeeping by Marino de Raphaeli

    Sangster, A.
    Accounting Historians Journal, vol. 42, no. 2, pp. 1-33
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Jacob Roll: The Reckoning: Financial Accountability and the Making and Breaking of Nations, Allen Lane, Penguin Books Ltd: London, 2014, 276 + xvii pp: ISBN: 9781846146411

    Sangster, A.
    Accounting Historians Journal, vol. 42, no. 1, pp. 139-156
    Contributions to Journals: Reviews of Books, Films and Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The Impact of Accounting Education Research

    Sangster, A., Fogarty, T., Stoner, G., Marriott, N.
    Accounting Education, vol. 24, no. 5, pp. 423-444
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings

    Sangster, A.
    Accounting Education, vol. 24, no. 3, pp. 175-186
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance

    Sangster, A.
    Lomax Press, Stirling. 212 pages
    Books and Reports: Scholarly Editions

  • Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research

    Marriott, N., Stoner, G., Fogarty, T., Sangster, A.
    British Accounting Review, vol. 46, no. 3, pp. 264-280
    Contributions to Journals: Articles
    • [ONLINE] DOI:

  • Emerging areas within the accounting curriculum

    Sangster, A., Shahin, I. O., Al-Rashed, W. I., Othata, O. O., Stainbank, L. J., Kitindi, E. G., Qu, X., Noguchi, A., Suwardy, T., Brown, A., Howieson, B., Dixon, K., Quadro, M., Cornacchione, E. B., Vera-Colina, M. A., Ruiz-De-Chavez, S., Gordon, I. M., Reckers, P., Everaert, P., Christensen, J., Arquero, J. L.
    The Routledge Companion to Accounting Education. Wilson, R. M. (ed.). 1st edition. Routledge, pp. 314-343, 31 pages
    Chapters in Books, Reports and Conference Proceedings: Chapters

  • Using Pacioli's pedagogy and medieval text in today's introductory accounting course

    Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J., Stoner, G.
    Journal of Accounting Education, vol. 32, no. 1, pp. 16-35
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Pacioli's Example Entries-a Conundrum Resolved?

    Sangster, A., Stoner, G., Scataglini-Belghitar, G., De Lange, P., O'Connell, B.
    Abacus, vol. 50, no. 1, pp. 93-106
    Contributions to Journals: Articles
    • [ONLINE] DOI:

  • E-business internal audit: The elephant is still in the room!

    Kotb, A., Sangster, A., Henderson, D.
    Journal of Applied Accounting Research, vol. 15, no. 1, pp. 43-63
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies

    Nassar, M., Al-Khadash, H. A., Sangster, A., Mah'D, O.
    Journal of Applied Accounting Research, vol. 14, no. 1, pp. 18-36
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Teaching IFRS in the U.K.: Contrasting experiences from both sides of the university divide

    Stoner, G. N., Sangster, A.
    Issues in Accounting Education, vol. 28, no. 2, pp. 291-307
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

    Sidaway, S., de Lange, P., Bouilheres, F., Sangster, A.
    Accounting Education, vol. 22, no. 6, pp. 605-617
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]

  • The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822

    Rodrigues, L. L., Sangster, A.
    Accounting History Review, vol. 23, no. 2, pp. 161-184
    Contributions to Journals: Articles
    • [ONLINE] DOI:
    • [ONLINE]
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