By taking note of new developments in economic theory and cultural theory, business historians have the opportunity to lead a reintegration of mentality and materiality in the study of history. This task will require rethinking the field’s traditional approach to strategy, structure, organization, and culture. An emerging literature of practice theory and the shift from a linguistic to a practice based model of culture offer to business historians, and to all interested in the economic past, a way to conduct this integration. The new approach will complement but go beyond the economics of information, institutions and behavior. Though the task will require some new methods and approaches, the result will bring the study of business and economic history to the forefront of history.