[3][4] It was established in 1996 and is published by SAGE Publications in association with the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand.

The academic journal motivates the use of accounting and offers various forums pertaining to organization in the field.

The journal inspires the accounting practice which serves to recognize its role in other relevant disciplines.

These topics are covered to further initiate more research or discussion in the field of accounting.

The journal offer's articles with competing points-of-view about the past history of accounting.