Add to ORKGDocuments are a primary source of potential accounting history: annual reports, worksheets, contracts, and so on. But how does a researcher determine the significance of the documents and analyze the historical context? The use of archives typically is necessary to answer these questions. However, archival research may be difficult to implement. The purpose of this paper is to review potential archival sources that may be useful to accounting historians when evaluating business documents. These include library searches, specialized sources such as historical societies, as well as new techniques available through computer technology. Particularly important are new internet sites, some of which include search engines to find specific sources....