Ritically consider whether accounting is socially constructed or a socially constructing discipline

A couple of references that you might find helpful.. These are indicative only:
de Roover, R. (1955), New perspectives on the history of accounting, The Accounting Review, Vol.30 (3), 405-420
Camma, S., & Ezzamel, M. (2007), Accounting and accountability in ancient civilisations: Mesopotamia & Ancient Egypt, Accounting, Auditing & Accountability, Vol. 20 (2) 177-209
Jun Lin, Z. (1992), Chinese double entry bookkeeping before the nineteenth century, The Accounting Historians Journal, Vol.19 (2) 103-122