What is accounting without a history to account for? It’s a part of their living history, similar to Quaker Oats having a history which includes participating i

What is accounting without a history to account for? It’s a part of their living history, similar to Quaker Oats having a history which includes participating in the Manhattan project. I guess I don’t understand why we’re discouraged from including history when we talk about living and breathing companies. Should it be saved for when the company no longer exists? How do we make them accountable when they are gone?