This paper continues to study issues developed in a preceding manuscript which provided a definitional context for accounting history, its uses and limitations as a method of inquiry related to educational endeavours, standard setting and practice. In this study two aspects of the development of the history of accounting, subject matter and methodology, are extensively explored within the context of a definition of historiography. A set of outline tables is provided to assist researchers considering the topic areas as well as the process of historical inquiry, especially those scholars who do not specialise in historical study. As in the previous paper, an extensive bibliography is provided.