RESEARCH METHODOLOGY
4.4.2 Data collection – accessing the archive
This historical study is entrenched in archival sources of data, which Carnegie and Napier (1996) suggest is often the starting point for historical enquiry. However, in this case, locating and accessing a suitable archive took some time. Walker (2004) suggests that this is par for course when undertaking accounting history research, and Perkin (1970, p.12) encapsulates this study’s drawn-out incursion into the archive, suggesting historical research is like crime detection when one cannot afford to ignore any clue.
Several leading INGDHOs within Australia were approached and over a considerable period of time, an in-principle Memorandum of Understanding was all but signed off for an in-depth case study with virtually unrestricted access to the organisation’s internal documents and procedures. Alas this proved too good to be true. Significant problems were encountered at the eleventh hour over the definition of what constituted confidential information, intellectual property rights and publication restrictions that could not be resolved to the mutual agreement of the researcher and the INGDHO’s legal, risk and compliance divisions. This reinforced that INGDHOs are particularly wary of the public’s perception and image, particularly regarding the sources and uses of revenue.
The research method was subsequently refocussed on annual reports, with a further review of literature providing support for such an approach. Stephen Walker’s (2004) The Search for Clues in Accounting History empathetically explained that experiencing the highs and lows, the euphoria and despair of searching for that illusive record, in what may loosely be defined archives, is standard practice.
After several months in conversations with the then case entity, having dealt with everyone from the volunteer receptionist to the senior counsel for Governance and Accountability, the search for documents from the archive lead to a Facebook site. This was established by a group of former employees from the then case entity being investigated. After posting a request for any ideas for accessing prior copies of annual reports, a former PA to the current CEO responded, stating that ‘the required documents are under the stairs at the head office and the key is in the current PA’s top right hand draw’. This was a major find and the news was relayed, somewhat diplomatically, to the main contact at the organisation under investigation. However, with dismay it was found that the documents were not annual reports, but minutes from
meetings of the Board of Directors. As Smith (2014, p.15) testifies, ‘research is not always simple, systematic and clean – despite the sanitised versions we read in the published journals’.
From here the search for data got decidedly worse. A new legal and compliance regime, following the appointment of a Risk and Compliance Director operating at board level, put a stop to what had then been looking like a promising research project at the former case entity.
However, this obstacle provided an opportunity to secure a new case entity, and with it a different set of archives: in this case a complete set of annual reports for Australian Red Cross from its inception in 1914 through to the present. This span encompassed the 100-year anniversary of the organisation. An archival gold mine – however even in this search I had initially been told that all avenues of securing the data set from the archive had been exhausted. However, that is now history.
Accordingly, the documentary sources that form the basis of this historical study comprise a complete set of annual reports (1914-2014) covering the first one hundred years of Australian Red Cross.10 As alluded to, these documents were sourced primarily11 from the Archive of
Australian Red Cross, Melbourne.12
Historical research in accounting widely adopts archival sources of data as a means to provide deep, insightful and relevant solutions to contemporary issues. Carnegie and Napier (1996, pp.8, 28) strongly support wide interpretations of what constitutes the archive in order to provide critical insights to complex problems, especially within the wider environmental context, in which accounting is seen as a contemporary force within its historical context, impacting on the socio-political environment in which it functions.
That notwithstanding, there are some voices within the accounting literature that are critical of the use of archival data. These concerns are that, having often been authored by those in
positions of authority and control, archival sources of data reflect the subjective voice of the few and may not present an objective and independent reality (Sy & Tinker 2005). Likewise, there is a subjective decision made selecting the archival source. Countervailing these criticisms, the selection of data sources (archives) was based on the research questions, as well as the availability of primary source documents. Furthermore, the adoption of a PEA theoretical
10 Source documents (Australian Red Cross annual reports) are referred to and incorporated into the various phases for this study
according to the ending date of the report. As the financial year traverses two calendar years, the later date (year) is the determining factor. Up until the 1937-38 annual report (referred to as the ‘1938’ report within this study), the financial year ended on 7 August, thereafter ending on 30 June. The August 7 ending date appears to have been chosen based on the foundation date of Australian Red Cross. Although formally noted as August 13, 1914, the founder of Australian Red, Her Excellency Lady Helen Munro Ferguson published a letter in the press suggesting the formation of an Australian Branch of the B.R.C.S. on August 6, 1914 and there was also reference to a ’preliminary’ meeting prior to ‘a further meeting held on August 13’ although the 1915 annual report did not specifically disclose the date of the ‘preliminary meeting’ (ARC AR 1915, p.7).
11 Some annual reports were also sourced from the National Library of Australia and Australian War Museum.
12 In late 2014, shortly following the securitisation of my data set, Australian Red Cross donated its national archives and heritage
collection to the University of Melbourne Archives, being the largest collection ever received, taking up approximately 400 shelf metres.
framework enables the analysis to go beyond the surface content of records to provide deep insights into how organisations utilise information (in this case, annual reports) to supress and conceal objective reality in line with those who hold power and control in society (see, for example, Tinker & Neimark 1997).
For historical research it is also important to validate the credibility of source material. In this case, the annual reports were published by Australian Red Cross, an entity that is part of the IRCRC Movement operating in over 189 countries. The national societies are subject to significant regulatory oversight from the parent body with a significant focus on the IRCRC Fundamental Principles which guide and informs all aspects of the organisation’s existence. Accordingly, the likelihood of the annual reports being falsified documents is minimal. More important is whether the source material is biased, as opposed to being a fair representation of the events that took place. As Carnegie and Napier (1996), have stated, critical, interpretive and historical case studies look beyond the source material to infer insights from how the source material has been constructed, what has been omitted and reported on, paying attention to issues of power and control.
In relation to the authenticity and validity of evidence, several authors (see, for example, Guthrie & Parker 2004; Walker 2008) have discussed the importance of not allowing present- day judgements and interpretations to degrade the accuracy of historical events. Carnegie and Napier (1996) acknowledge that although it is important to represent past events faithfully in accounting history, it is essentially impossible to exclude imposing personal perceptions of the present onto the discussion and analysis of the past.
Whilst the limitations and inadequacies of the archive are acknowledged, most historians are of the view that the archive still plays a vital role in history. The inadequacies, however, do reinforce the point that complete objectivity in history is not possible. Furthermore, as Carnegie (2014a, p.1246) attests by drawing on the archive, ‘historical accounting research, elucidated by theoretical perspectives, offers considerable scope to provide insight into contemporary
accounting … practice and ideas’. Accordingly adopting a new accounting history approach based on a critical, interpretive and historical case in conjunction with the significant primary source documents is expected to provide data of sufficient richness and depth to answer the study’s three major research questions.