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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

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  • '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]
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