Accounting history in the digital age

The study of accounting history has long provided critical insights into the emergence and evolution of accounting practices, bodies, and practitioners, shedding light on their roles in shaping organisations, institutions, economies, and societies. This special issue of Accounting History is dedicated to exploring how digitalisation is reshaping the ways accounting historians can study, investigate, interpret, understand, and explain the historical trajectories of accounting. This theme is both significant and timely. The digital revolution currently taking place in plain sight, with developments such as artificial intelligence (AI) dominating thinking in ways never anticipated, is not only redefining contemporary accounting practices but also offers unprecedented opportunities and challenges for accounting historians.