A "Spoon River" for Accountants : gravestones as an Archival Source

Introduction: Accounting history has mainly relied on traditional archival sources, while alternative forms of historical evidence remain underexplored. Aim of the work: This study proposes gravestones as an original source for investigating the historical development of the accounting profession and its social perception. Methodological approach: The paper places gravestones at the centre of the analysis, advocating their systematic use to examine how accountants were commemorated, recognised, and remembered. Main findings: Evidence from tombstone inscriptions reveals emotional, ethical, and societal dimensions of professional identity that are often absent from conventional archives, shedding light on how accountants were publicly perceived and memorialised. Originality: By introducing gravestones as a primary historical source, the study broadens the methodological repertoire of accounting history and offers new insights into the relationship between the accounting profession, public memory, and social

values. [Publisher's Text]