Template-Type: ReDIF-Article 1.0
Author-Name: Amanda Berry 
Author-X-Name-First: Amanda 
Author-X-Name-Last: Berry 
Title: 'Balancing the books': funding provincial hospitals in eighteenth-century England 
Abstract:
  English hospitals were principally charitable institutions, largely
 financed by voluntary subscriptions and donations. Accountable to their
 patrons, hospitals published detailed financial reports. This paper uses
 hospital accounts to evaluate the income and expenditure of three English
 provincial hospitals between 1765 and 1815, reviews their use of capital
 receipts and explores the various approaches hospital governors took to
 fund their institutions. 
Journal: Accounting History Review 
Pages: 1-30 
Issue: 1 
Volume: 7 
Year: 1997 
Keywords: Voluntary Hospitals;Eighteenth-century England;Financial Accounts;Costing;Income;Expenditure;Financial Management, 
X-DOI: 10.1080/095852097330748 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330748 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:1-30




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Scorgie 
Author-X-Name-First: Michael 
Author-X-Name-Last: Scorgie 
Title: Progenitors of modern management accounting concepts and mensurations in pre-industrial England 
Abstract:
  Edwards and Newell (1994: 407) noted that 'the application of accounting
 techniques in business management continues to be a largely unexplored
 area of business history'. Outcomes of this lack of research and knowledge
 are simplistic conclusions such as 'accounting systems for managerial
 decisions and control can be traced back to the origins of hierarchical
 enterprises in the early nineteenth century' (Johnson and Kaplan, 1987).
 In contrast, the case and conclusion presented in this paper hold that
 innovative measurements for decisions and control attributed to industrial
 revolution managers were adaptations of concepts used by auditors,
 stewards and bailiffs who, on behalf of lords of the manor, controlled
 agricultural activities on landed estates. In addition, evidence is
 presented which shows that concepts of production standards and standard
 costs were used in pre-industrial England to control the manufacture and
 sale of bread. Much of the evidence used to build the case was drawn from
 translations of medieval management, accounting and legal treatises and is
 presented under six headings. In each of the six sections evidence of the
 use of a progenitor of a modern management accounting concept and
 associated mensuration (action of measurement) is presented and discussed.
 The headings are: production capacity; production standards; standard
 costs; cost allocation; performance analysis; and relevant costs. 
Journal: Accounting History Review 
Pages: 31-59 
Issue: 1 
Volume: 7 
Year: 1997 
Keywords: History;Walter Of Henley;Fleta;Standards;Managerialism;Accounting, 
X-DOI: 10.1080/095852097330757 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330757 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:31-59




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Bartlett 
Author-X-Name-First: Susan 
Author-X-Name-Last: Bartlett 
Author-Name: Michael John Jones 
Author-X-Name-First: Michael John 
Author-X-Name-Last: Jones 
Title: Annual reporting disclosures 1970-90: an exemplification 
Abstract:
  This case study examines the annual report disclosures in a UK listed
 company, Bulmers, from 1970 to 1990. While mandatory disclosure increased
 sharply, primarily because of the 1981 Companies Act, the even steeper
 increase in voluntary disclosure was part of a wide-ranging package of
 measures which Bulmers' chairman, Peter Prior, introduced to reflect a new
 corporate philosophy. In 1974, Bulmers provided a statement of company
 objectives, the first known British example, a year before this practice
 was recommended in The Corporate Report (Accounting Standards Steering
 Committee, 1975). In 1982, Esmond Bulmer MP introduced a Private Member's
 Bill on employee consultation and information, the basic aims of which
 were eventually enshrined in the 1985 Companies Act. 
Journal: Accounting History Review 
Pages: 61-80 
Issue: 1 
Volume: 7 
Year: 1997 
Keywords: Bulmers;Corporate Annual Report;Mandatory Disclosure;Voluntary;Disclosure, 
X-DOI: 10.1080/095852097330766 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330766 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:61-80




Template-Type: ReDIF-Article 1.0
Author-Name: Victor Murinde 
Author-X-Name-First: Victor 
Author-X-Name-Last: Murinde 
Author-Name: Joram Kariisa-Kasa 
Author-X-Name-First: Joram 
Author-X-Name-Last: Kariisa-Kasa 
Title: The financial performance of the East African Development Bank: a retrospective analysis 
Abstract:
  This paper analyses retrospectively the financial performance of the East
 African Development Bank. Three methods of analysis, derived from a
 selective review of the literature, are applied, namely the standard
 financial ratios; statistical moments such as the mean, range and standard
 deviation of balance sheet and related accounts; and the Subsidy
 Dependence Index. The results show that the bank's historical performance
 has been disappointing. It is suggested that the bank should engage
 proactively in the identification, promotion and post-evaluation of
 projects. Further research is proposed in order to encompass analytically
 the financial, developmental and technological functions of the bank. 
Journal: Accounting History Review 
Pages: 81-104 
Issue: 1 
Volume: 7 
Year: 1997 
Keywords: Financial Performance;East African Development Bank;Subsidy;Dependency Index, 
X-DOI: 10.1080/095852097330775 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330775 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:81-104




Template-Type: ReDIF-Article 1.0
Author-Name: Kees Camfferman 
Author-X-Name-First: Kees 
Author-X-Name-Last: Camfferman 
Title: An overview of recent Dutch-language publications in accounting, business and financial history in the Netherlands 
Abstract:
Journal: Accounting History Review 
Pages: 105-136 
Issue: 1 
Volume: 7 
Year: 1997 
X-DOI: 10.1080/095852097330784 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330784 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:1:p:105-136




Template-Type: ReDIF-Article 1.0
Author-Name: A. J. Arnold 
Author-X-Name-First: A. J. 
Author-X-Name-Last: Arnold 
Title: 'Publishing your private affairs to the world': corporate financial disclosures in the UK 1900-24 
Abstract:
  The main intention of this paper is to consider the disclosure practices
 of quoted UK companies during an important period of change in financial
 accounting practice, the first quarter of the twentieth century. The paper
 focuses in particular on levels of disclosure, as indicated by the volume
 of information provided, and on more qualitative aspects of disclosure
 practice. Our knowledge of the patterns of disclosure practices over time
 is deficient, despite the work of a number of accounting historians, and
 is based upon a limited amount of primary evidence. The paper reviews
 current perspectives on the corporate financial disclosures of the period,
 provides new evidence on disclosure practices in the form of an analysis
 and comparison of the published and internal records of thirty quoted
 companies operating in four major industrial sectors in the UK during the
 period 1900-24 and draws some conclusions. 
Journal: Accounting History Review 
Pages: 143-173 
Issue: 2 
Volume: 7 
Year: 1997 
Keywords: Financial Accounting;Disclosure Levels, 
X-DOI: 10.1080/095852097330694 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330694 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:143-173




Template-Type: ReDIF-Article 1.0
Author-Name: R. J. Briston 
Author-X-Name-First: R. J. 
Author-X-Name-Last: Briston 
Author-Name: M. J. M. Kedslie 
Author-X-Name-First: M. J. M. 
Author-X-Name-Last: Kedslie 
Title: The internationalization of British professional accounting: the role of the examination exporting bodies 
Abstract:
  This paper extends the seminal study of the role of the UK accounting
 profession undertaken by Johnson and Caygill (1971). It is argued that the
 influence of the British accounting profession upon overseas countries has
 changed significantly from the export of UK accountants to the export of
 examinations. This has greatly facilitated the attainment of a UK
 qualification by overseas nationals and thus enhanced the international
 influence of UK accounting principles and practices. The possible
 implications of this trend for importing countries are also explored.
 Finally, the paper discusses the impact of this new development upon the
 professional body which is the leading provider of overseas examinations. 
Journal: Accounting History Review 
Pages: 175-194 
Issue: 2 
Volume: 7 
Year: 1997 
Keywords: International Accounting;Accounting History;Professional Bodies;Accounting Education, 
X-DOI: 10.1080/095852097330702 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330702 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:175-194




Template-Type: ReDIF-Article 1.0
Author-Name: David Higgins 
Author-X-Name-First: David 
Author-X-Name-Last: Higgins 
Author-Name: Steven Toms 
Author-X-Name-First: Steven 
Author-X-Name-Last: Toms 
Title: Firm structure and financial performance: the Lancashire textile industry, c.1884 - c.1960 
Abstract:
  Recent business history has been much concerned with the relationship
 between organization structure and competitive advantage. Using an
 archetypal case, the decline of the export-led British cotton industry,
 the contention that the vertically integrated, professionally managed firm
 has been an important pre-condition for the creation of international
 competitive advantage during the twentieth century is subjected to
 scrutiny. This is achieved by a long-run comparison of accounting-based
 financial performance indicators. Evidence suggests that vertical
 specialization was a superior form of business organization. Explanations
 for this lie in the evolution of technology, a conflict between production
 and marketing in integrated firms, but, above all, in market signals which
 repeatedly informed entrepreneurs that specialization worked. In drawing
 such conclusions we differ fundamentally from previous interpretations of
 the rise and fall of Lancashire textiles. 
Journal: Accounting History Review 
Pages: 195-232 
Issue: 2 
Volume: 7 
Year: 1997 
Keywords: Lancashire Textiles;Institutions;Strategy;Structure;Profitability, 
X-DOI: 10.1080/095852097330711 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330711 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:195-232




Template-Type: ReDIF-Article 1.0
Author-Name: Stewart Jones 
Author-X-Name-First: Stewart 
Author-X-Name-Last: Jones 
Title: The professional background of company law pressure groups 
Abstract:
  In a recent article, Jones (1995) notes that witnesses before the
 nineteenthcentury government committees played a pivotal role in the
 initiation of company accounting recommendations and, ultimately, in
 subsequent legislation. However, very little is known about these
 witnesses, particularly in relation to their professional
 occupations/affiliations and the degree to which different professions
 were represented before various parliamentary committees. Research on
 these questions will improve our knowledge and understanding of
 nineteenth-century influences on company law reform. This preliminary
 study indicates that the representation of different professional groups
 varied between committees. Furthermore, certain professions and interest
 groups tended to be better represented than others throughout the
 nineteenth century. Finally, accounting recommendations of witnesses
 appeared to vary across different professions. 
Journal: Accounting History Review 
Pages: 233-242 
Issue: 2 
Volume: 7 
Year: 1997 
Keywords: Expert Witnesses;Disclosure;Auditing;Occupation, 
X-DOI: 10.1080/095852097330720 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330720 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:2:p:233-242




Template-Type: ReDIF-Article 1.0
Author-Name: R. H. Parker 
Author-X-Name-First: R. H. 
Author-X-Name-Last: Parker 
Author-Name: Y. Lemarchand 
Author-X-Name-First: Y. 
Author-X-Name-Last: Lemarchand 
Author-Name: T. Boyns 
Author-X-Name-First: T. 
Author-X-Name-Last: Boyns 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 251-257 
Issue: 3 
Volume: 7 
Year: 1997 
X-DOI: 10.1080/095852097330621 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330621 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:251-257




Template-Type: ReDIF-Article 1.0
Author-Name: Miche 'Le Lacombe-Saboly 
Author-X-Name-First: Miche 'Le 
Author-X-Name-Last: Lacombe-Saboly 
Title: Hospital accounts and accounting systems: a study in the French region of Toulouse from the seventeenth to the nineteenth century 
Abstract:
  Private charity was the origin of the foundation of hospitals in
 pre-revolutionary France and at the same time their principal source of
 income; the church played an important role. The Revolution introduced
 many changes to hospitals. This article has two objectives: to describe
 hospital organization and accounting practices between the seventeenth and
 the nineteenth centuries as seen in three hospitals in the Toulouse
 region, and to show how the accounting model adopted was suited to their
 structure and aims. 
Journal: Accounting History Review 
Pages: 259-280 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Hospital Accounting, Control, Charge, Discharge, Treasurer, 
X-DOI: 10.1080/095852097330630 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330630 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:259-280




Template-Type: ReDIF-Article 1.0
Author-Name: Laurent Batsch 
Author-X-Name-First: Laurent 
Author-X-Name-Last: Batsch 
Title: Accounting and financial policy at Schneider (1837-75) 
Abstract:
  This article deals with financial accounting and financial strategy at
 Schneider during the period of early French industrialization. The
 charging of all capital expenditure to net income led both to an
 underestimation of assets and a reduction of distributable income.
 Schneider managed to reconcile this accounting choice with a generous
 dividend policy. The means by which the company's capital was increased
 are also considered. 
Journal: Accounting History Review 
Pages: 281-294 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Balance Sheet, Corporate Finance, Dividends, Early Industrialization, Creusot, Schneider, 
X-DOI: 10.1080/095852097330649 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330649 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:281-294




Template-Type: ReDIF-Article 1.0
Author-Name: Ludovic Cailluet 
Author-X-Name-First: Ludovic 
Author-X-Name-Last: Cailluet 
Title: Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney) 
Abstract:
  Alais, Froges et Camargue (AFC or Pechiney) came into being following
 mergers within the French aluminium industry during and immediately
 following the First World War. The new management had to cope with a
 rapidly expanded, diversified and geographically dispersed business
 enterprise. During the inter-war period AFC's directors created a strong
 administrative and functional organization to unify and standardize the
 use of management tools and the operation of the financial information
 system. The accounting department, closely linked to the Chief Executive
 Officer from 1921, was to be the main focus of the new organization. The
 ideology of rationalization, typical of the inter-war period, was clearly
 to be found at Pechiney's headquarters, reflected in the systematization
 of management, the training of clerks and mechanization. 
Journal: Accounting History Review 
Pages: 295-314 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Pechiney, Central Administration, Accounting Organization, Management, Tools, Training, Inter-war Period, 
X-DOI: 10.1080/095852097330658 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330658 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:295-314




Template-Type: ReDIF-Article 1.0
Author-Name: Henri Bouquin 
Author-X-Name-First: Henri 
Author-X-Name-Last: Bouquin 
Title: Management accounting in its social context: Rimailho revisited 
Abstract:
  The homogeneous sections method prescribed by the Plan comptable general
 (the French national accounting plan) since its origin is commonly
 attributed to the influence of the Rimailho Report (1928, in its final
 version). An in-depth analysis of the processes and management systems
 Rimailho set up, described in minute detail in his major works, has led to
 the belief that he was the pioneer of a certain type of the activity-based
 costing method. But other aspects of his work are far more interesting.
 With Rimailho, accountancy plays a role which is closely linked to his
 political and social convictions. Rimailho's management accounting appears
 as the strategic tool in a type of corporate regulation involving
 organizational slack, possible in a defender 's strategy deployed in a
 specific competitive and technological environment. Rimailho's
 organization does not fit into today's standard typologies (Anthony,
 Woodward, Ouchi, etc.). It is an appropriate challenge for researchers in
 accounting and management control. 
Journal: Accounting History Review 
Pages: 315-343 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Homogeneous Sections, Activities, Organizational Slack, Management, Accounting, Performance Measurement, Asymmetric Information, 
X-DOI: 10.1080/095852097330667 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330667 
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:315-343




Template-Type: ReDIF-Article 1.0
Author-Name: Henri Zimnovitch 
Author-X-Name-First: Henri 
Author-X-Name-Last: Zimnovitch 
Title: The development of standard costing at SaintGobain, 1920-60: forty years of quarantine? 
Abstract:
  Standard costing, conceived in the first two decades of the twentieth
 century in the United States, became widespread in American literature and
 enterprises between the two World Wars but was not introduced at
 Saint-Gobain until around 1960. This article investigates the
 circumstances behind the forty-year period separating the availability of
 the technique and its application in a significant French company. The
 time lag required by the French accounting profession to adopt the
 technique is put forward as the primary, though not the only, cause of
 this delay. 
Journal: Accounting History Review 
Pages: 345-365 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Accounting History, Accounting Techniques, Standard Costing, Saintgobain, 
X-DOI: 10.1080/095852097330676 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330676 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:345-365




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Pezet 
Author-X-Name-First: Anne 
Author-X-Name-Last: Pezet 
Title: The development of discounted cash flow and profitability of investment in France in the 1960s 
Abstract:
  The methods and concepts of the history of technology can make a
 contribution to the history of management techniques. The model developed
 by Hughes (1983) to trace the history of a technique from the invention
 phase to the stabilization phase can provide a useful tool of analysis.
 The history (until now written exclusively in Anglo-Saxon terms) of the
 slow adoption by firms of the very old technique of discounting, in order
 to evaluate investments, can be discussed within a new framework. In
 France the innovation phase took place very early, as a result of a long
 tradition of economic calculation. The French case demonstrates the link
 between management innovation and the social and economic environment.
 This link appears to be more in accord with Gille's 'loose determinism'
 than with any rigid causality. 
Journal: Accounting History Review 
Pages: 367-380 
Issue: 3 
Volume: 7 
Year: 1997 
Keywords: Discounted Cash Flow, Actualization, Innovation, Socio-economic, Context, Adaptation, 
X-DOI: 10.1080/095852097330685 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852097330685 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:7:y:1997:i:3:p:367-380




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Lister 
Author-X-Name-First: Roger 
Author-X-Name-Last: Lister 
Title: Business ethics: A 3000-year-old orthodox perspective which impinges on contemporary business decisions 
Abstract:
  The exigencies of orthodoxy have determined and continue to determine the
 business relationships and decisions of many groups. These demands
 consequently affect the form and content of business transactions and
 records. The care, under Jewish law, with which a contract of guarantee
 has to be constructed if it is not to bring about a relationship among
 borrower, lender and guarantor that would be regarded by rabbinical
 authorities as usurious illustrates the method, complexity and
 contemporary relevance of orthodox analysis. 
Journal: Accounting History Review 
Pages: 1-11 
Issue: 1 
Volume: 8 
Year: 1998 
Keywords: Usury, Guarantee, Ethics, Business, Orthodoxy, Jews, 
X-DOI: 10.1080/095852098330558 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330558 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:1-11




Template-Type: ReDIF-Article 1.0
Author-Name: Timothy McCoy 
Author-X-Name-First: Timothy 
Author-X-Name-Last: McCoy 
Author-Name: Dale Flesher 
Author-X-Name-First: Dale 
Author-X-Name-Last: Flesher 
Title: A case of an early 1900s principal-agent relationship in the Mississippi lumber industry 
Abstract:
  Correspondence for the L. N. Dantzler Lumber Company, dating from 1904,
 survives in the Lumber Archives of the University of Mississippi. The
 correspondence is from the personal files of R. Breland, who rose to the
 position of office manager of the Dantzler Mills. An analysis of the
 correspondence reveals a unique agency relationship between the Dantzler
 Lumber Company and Breland. Breland was hired by the Dantzlers as a land
 agent. At the time, he was also employed by the Finkbine Lumber Company, a
 competitor of Dantzler's. Breland's behaviour supports the traditional
 behavioural assumption in agency theory that individuals will maximize
 their own self-interests with guile. His access to information allowed him
 to profit at the expense of others. He used his connections in
 land-related transactions to achieve personal gain. 
Journal: Accounting History Review 
Pages: 13-31 
Issue: 1 
Volume: 8 
Year: 1998 
Keywords: Agency Theory, Timber, Agency Costs, 
X-DOI: 10.1080/095852098330567 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330567 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:13-31




Template-Type: ReDIF-Article 1.0
Author-Name: Marianne Pitts 
Author-X-Name-First: Marianne 
Author-X-Name-Last: Pitts 
Title: Victorian share-pricing - a problem in thin trading 
Abstract:
  This paper discusses the problems of nineteenth century share valuation
 and corporate governance. It is based on the summary of a 1900 appeal
 case, The Earl of Portsmouth v. Pease (1900), which was recorded in the
 Durham press and concerned the sale of shares within a local private
 family company in 1898. This contract was overturned in the Court of
 Chancery as being inequitable. The methods and assumptions employed to
 value the shares for the private family sale and a coincident public issue
 were described in detail; the effect of the case was dramatic and the
 issues raised are still relevant. 
Journal: Accounting History Review 
Pages: 33-52 
Issue: 1 
Volume: 8 
Year: 1998 
Keywords: Share Pricing, Coal, Valuation, Corporate Governance, 
X-DOI: 10.1080/095852098330576 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330576 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:33-52




Template-Type: ReDIF-Article 1.0
Author-Name: John Wilson 
Author-X-Name-First: John 
Author-X-Name-Last: Wilson 
Title: Ferranti and the accountant, 1896-1975: The struggle between priorities and reality 
Abstract:
  As a firm which was owned and managed by three generations of the same
 family over the period 1896-1975, Ferranti was one of the most innovative
 and successful British electrical and electronics companies of its era.
 The family remained committed to a technology-led strategy which was
 implemented through a highly devolved form of organization, giving
 departmental managers considerable freedom to develop new ideas. This
 long-termism was also backed up by an extensive reporting system which
 evolved over the period after 1896, providing senior management with
 accurate information on both corporate and departmental performance. The
 article considers how the family matched the images conjured up by the
 accounting data with the commitment to engineering innovation, concluding
 that the latter frequently remained the most important priority in this
 highly unusual British firm. 
Journal: Accounting History Review 
Pages: 53-72 
Issue: 1 
Volume: 8 
Year: 1998 
Keywords: Ferranti, Electronics Industry, Internal Reporting Systems, Cost Accountancy, Forecasting, 
X-DOI: 10.1080/095852098330585 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330585 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:53-72




Template-Type: ReDIF-Article 1.0
Author-Name: Dianne Thomson 
Author-X-Name-First: Dianne 
Author-X-Name-Last: Thomson 
Author-Name: Malcolm Abbott 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Abbott 
Title: The life and death of the Australian permanent building societies 
Abstract:
  Throughout the nineteenth and twentieth centuries permanent building
 societies have been important providers of housing finance in Australia.
 Despite their long history Australian building societies have been
 disappearing at a steady rate since the early 1980s as they have converted
 into banks or become involved in mergers. The purpose of this paper is to
 give a background account of the history of Australian building societies
 and put forward explanations for their past popularity and more recent
 disappearance from Australian housing finance markets. 
Journal: Accounting History Review 
Pages: 73-103 
Issue: 1 
Volume: 8 
Year: 1998 
Keywords: Building Societies, Banks, Australia, Regulation, Conversion, 
X-DOI: 10.1080/095852098330594 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330594 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:73-103




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications, 1995/6 
Abstract:
  Below are listed 1995 and 1996 publications, in English, within the
 general area of accounting history. The definition of what constitutes an
 accounting history article is not always a straightforward matter, and we
 have interpreted the description fairly broadly to include any accounting
 article with a significant historical input. Business history articles are
 not included as these are examined in the annual survey article published
 by Business History. The most recent is: Pearson, Robin (1997) 'British
 Business History: A Review of Periodical Literature for 1995 ', Business
 History, 39(2): 1-20. 
Journal: Accounting History Review 
Pages: 105-124 
Issue: 1 
Volume: 8 
Year: 1998 
X-DOI: 10.1080/095852098330602 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330602 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:1:p:105-124




Template-Type: ReDIF-Article 1.0
Author-Name: Sue Bowden 
Author-X-Name-First: Sue 
Author-X-Name-Last: Bowden 
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: 'More a national asset than an investor's paradise': financial management and the British Motor Corporation, 1952-68 
Abstract:
  This paper undertakes a comparative analysis of financial management in
 the British motor industry in the 1950s and 1960s. We question whether US
 ownership automatically implied greater financial control and immunity
 from capital market pressures and discuss whether the problems BMC/BMH
 (British Motor Corporation/British Motor Holdings) experienced were
 symptomatic of the absence of financial imperatives among British
 management at this time. Finally we widen the agenda to place our findings
 on financial management into a wider literature dealing more generally
 with the problems of managerial control and corporate governance within
 the motor vehicle industry in the 1950s and 1960s. 
Journal: Accounting History Review 
Pages: 137-164 
Issue: 2 
Volume: 8 
Year: 1998 
Keywords: Financial, Management, Efficient, Markets, Corporate, Governance, Short, Termism, Managerial, Priorities, 
X-DOI: 10.1080/095852098330486 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330486 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:137-164




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Juchau 
Author-X-Name-First: Roger 
Author-X-Name-Last: Juchau 
Author-Name: Paul Hill 
Author-X-Name-First: Paul 
Author-X-Name-Last: Hill 
Title: Agricultural cost accounting development in Britain: the contributions of three men from Wye - a review note 
Abstract:
  This note summarizes the contributions of three agriculturalists (Hall,
 Orwin and Wyllie) to agricultural cost accounting development in Britain
 in the early twentieth century. Through an examination of their writings
 and advocacies, an account is provided of their pioneering work in
 applying cost accounting to farm activity in Britain. Some contrary
 positions on agricultural costing that also emerged during their period of
 advocacy are also outlined. 
Journal: Accounting History Review 
Pages: 165-174 
Issue: 2 
Volume: 8 
Year: 1998 
Keywords: Cost, Accounting, Agricultural, Accounting, Overheads, 
X-DOI: 10.1080/095852098330495 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330495 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:165-174




Template-Type: ReDIF-Article 1.0
Author-Name: Wayne Visser 
Author-X-Name-First: Wayne 
Author-X-Name-Last: Visser 
Author-Name: Alastair Macintosh 
Author-X-Name-First: Alastair 
Author-X-Name-Last: Macintosh 
Title: A short review of the historical critique of usury 
Abstract:
  Usury - lending at interest or excessive interest - has, according to
 known records, been practised in various parts of the world for at least
 four thousand years. During this time, there is substantial evidence of
 intense criticism by various traditions, institutions and social reformers
 on moral, ethical, religious and legal grounds. The rationale employed by
 these wide-ranging critics have included arguments about work ethic,
 social justice, economic instability, ecological destruction and
 inter-generational equity. While the contemporary relevance of these
 largely historical debates is not analysed in detail, the authors contend
 that their significance is greater than ever before in the context of the
 modern interest-based global economy. 
Journal: Accounting History Review 
Pages: 175-189 
Issue: 2 
Volume: 8 
Year: 1998 
Keywords: Usury;Interest;Debt;Discounting;Islamic; Banking, 
X-DOI: 10.1080/095852098330503 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330503 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:175-189




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Mattessich 
Author-X-Name-First: Richard 
Author-X-Name-Last: Mattessich 
Title: Review and extension of Bhattacharyya's Modern Accounting Concepts in Kautilya's Arthasastra 
Abstract:
  This is a discussion of the theoretical aspects of accounting as they
 emerged in India during the Maurya period (c.321 BC to c.184 BC) in
 Kautilya's Arthasastra (c.300 BC) - the very first known treatise to deal
 with accounting aspects in the history of our discipline. Pertinent
 evidence can be found in an article by Choudhury (1982) and in
 Bhattacharyya's (1988) book, Modern Accounting Concepts in Kautilya's
 Arthasastra. This book, hardly known in Western accounting circles, claims
 that Kautilya's ancient treatise anticipated a series of 'modern'
 accounting concepts. These claims are here examined on the basis of the
 two standard translations of the Arthasastra, the original one by
 Shamasastry ([1915] 1967) and an extended one by Kangle (1963). Apart from
 some background material, the focus of this paper is on three aspects: (1)
 Kautilya's various types of income (including aspects of accounting for
 price changes, the distinction between real and fictitious holding gains,
 etc.) and their possible relation to modern concepts; (2) his
 classification of expenditures or costs (including possibly fixed vs
 variable costs); and (3) his notions of capital. These aspects indicate a
 surprisingly long-standing need for and possible use of relatively
 sophisticated accounting concepts. Thus Choudhury and, particularly,
 Battacharyya must be praised for drawing the attention of Western
 accountants to different aspects of an important ancient treatise. Yet
 Bhattacharyya (1988) deserves to be critically investigated and
 interpreted, not only from a Western point of view but also from the
 perspective of modern price-level accounting. 
Journal: Accounting History Review 
Pages: 191-209 
Issue: 2 
Volume: 8 
Year: 1998 
Keywords: Accounting, History, India, Third Century, Maurya, Period, Kautilya, 
X-DOI: 10.1080/095852098330512 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330512 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:191-209




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Tyson 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Tyson 
Title: Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills 
Abstract:
  In a recent critique of early US cost accounting practice, Hoskin and
 Macve (1996) conclude that Lawrence Manufacturing Company's 1848 cost
 accounting reports were purely mercantile and provided no managerial
 utility. Despite finding mathematically exact allocations and unit costs
 for different cloth grades and production locations, Hoskin and Macve
 argue that mill accounting was neither modern nor managerial, descriptors
 they limit to the exercise of disciplinary control over labour through
 standard costs and variances. They conclude that scholars have overstated
 the managerial utility of cost accounting during the first half of the
 nineteenth century. In rebuttal, this paper garners archival evidence to
 show that cost accounting was used by early nineteenth-century US textile
 owner/managers in a variety of decision-making, management control and
 problem-solving scenarios. Specific attention was directed to evidence in
 forms other than accounting ledgers and summary statements, i.e. letters,
 memoranda, cost reports, etc., which might reveal if and how accounting
 was used to address issues such as make-or-buy, product pricing, wage
 setting, site selection and asset expansion and acquisition. While the
 absence of standard costs and variances affirms Hoskin and Macve's narrow
 interpretation of managerialism, evidence presented refutes their wider,
 more substantive claim that cost accounting served only mercantile
 purposes at the US mills. 
Journal: Accounting History Review 
Pages: 211-229 
Issue: 2 
Volume: 8 
Year: 1998 
Keywords: Us, Cost, Accounting, History, Managerialism, Textile, History, 
X-DOI: 10.1080/095852098330521 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330521 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:2:p:211-229




Template-Type: ReDIF-Article 1.0
Author-Name: Chibuike Uche 
Author-X-Name-First: Chibuike 
Author-X-Name-Last: Uche 
Title: Accounting and control in Barclays Bank (DCO): the lending to Africans episode 
Abstract:
  This paper analyses the accounting, control and operational consequences
 of a pre-independence experiment by Barclays Bank (DCO) in the British
 Nigerian colony to liberalize its credit policy towards Africans. This was
 partly an attempt to develop African business, an area previously
 neglected by foreign banks. The new policy also appeased Africans who
 believed that the colonial banks discriminated against them. This
 experiment resulted in 'alarming' bad debts and led to a reappraisal of
 the bank's accounting, control and operational procedures. The paper
 highlights the limitations of internal controls in an era of change. 
Journal: Accounting History Review 
Pages: 239-260 
Issue: 3 
Volume: 8 
Year: 1998 
Keywords: Accounting, Control, Africans, Credit, Barclays Bank Dco, 
X-DOI: 10.1080/095852098330404 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330404 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:239-260




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Title: Budgets and budgetary control in British businesses to c.1945 
Abstract:
  Many generalizations have been made regarding the introduction within
 British businesses of the costing/accounting techniques associated with
 the scientific management movement during the early decades of the
 twentieth century, but little detail is known of the process and extent of
 their adoption. This paper presents the findings from a survey of primary
 and (mainly) secondary sources regarding the use of budgets and budgetary
 control in Britain and raises questions as to the validity of the
 hypothesis that British firms failed to adopt them as rapidly as they
 should have done. The paper calls for detailed research into business
 archives in order that we can more fully understand not only the extent of
 their use, but also the nature of the dissemination process by which
 budgetary control came to be implemented in British businesses. 
Journal: Accounting History Review 
Pages: 261-301 
Issue: 3 
Volume: 8 
Year: 1998 
Keywords: Budgets, Budgetary Control, Britain, Inter-war Period, Dissemination, Archival Research, 
X-DOI: 10.1080/095852098330413 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330413 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:261-301




Template-Type: ReDIF-Article 1.0
Author-Name: Nicolas Berland 
Author-X-Name-First: Nicolas 
Author-X-Name-Last: Berland 
Title: The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s 
Abstract:
  Budgetary control has developed in France since the 1930s. If the initial
 importation from the United States was rapid, subsequent development was
 slow. Diffusion of the technique occurred through a number of mechanisms:
 professional reviews, books, consultants, think tanks, and through
 experiences originating in the public sector. The particular experiences
 of other organizations often served as reference points. In comparison
 with other European countries, the awareness of budgetary control in
 France was high, but the method was practised in only a few enterprises.
 The common link for these firms was their interconnection via an
 information network which ensured the promotion of this new management
 technique. The supply of information seems to have been a more important
 factor in the development process than the search for a rational solution
 to business problems. 
Journal: Accounting History Review 
Pages: 303-329 
Issue: 3 
Volume: 8 
Year: 1998 
Keywords: Budgetary Control, Innovation, Information Supply, Consultants, Public Management, Comparative Analysis, 
X-DOI: 10.1080/095852098330422 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330422 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:303-329




Template-Type: ReDIF-Article 1.0
Author-Name: R. A. Edwards 
Author-X-Name-First: R. A. 
Author-X-Name-Last: Edwards 
Title: Is management accounting just what management accountants do? Implicit cost analysis on Britain's railways c.1923-1939 
Abstract:
  This paper explores how railway companies performed the management
 accounting function during the first part of the twentieth century. It
 will be argued that only by understanding the relationship between
 management techniques and the business process can any judgement as to the
 quality of management decisions be reached. Through the medium of
 educational material, the development of train control and railway
 statistics is explored. It is argued that implicit marginal costing was
 obtained from non-financial information outside the realm of accounting.
 This was due to the specific conditions and complexity of operations faced
 by railway managers. This is then contrasted with the limited, and
 ultimately unsuccessful, attempts by accountants at the Railway Clearing
 House to cost services. 
Journal: Accounting History Review 
Pages: 331-349 
Issue: 3 
Volume: 8 
Year: 1998 
Keywords: Management Accounting, Cost Analysis, British Railways, Inter-war Period, 
X-DOI: 10.1080/095852098330431 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330431 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:331-349




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Spoerer 
Author-X-Name-First: Mark 
Author-X-Name-Last: Spoerer 
Title: Window-dressing in German inter-war balance sheets 
Abstract:
  German accounting rules value assets and liabilities asymmetrically and
 thus lead to grossly distorted balance sheets. In the inter-war debate on
 a reform of disclosure regulation, financial experts considered the
 (undisclosed) tax balance sheet, which had to be drawn up separately for
 the corporate tax assessment, as a paradigm for adequate financial
 disclosure. However, due to tax secrecy they were barred from analysing
 tax documents. Using archival evidence, we analyse tax balance sheets as a
 means of assessing the reliability of disclosed balance sheets of the
 inter-war period. It emerges that companies overstated their profits in
 the mid- and late-1920s, but grossly understated them in the Nazi economy. 
Journal: Accounting History Review 
Pages: 351-369 
Issue: 3 
Volume: 8 
Year: 1998 
Keywords: Germany, Inter-war Period, Accounting History, Window-dressing, Tax Balance Sheet, 
X-DOI: 10.1080/095852098330440 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330440 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:351-369




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 1997 
Abstract:
  Below are listed 1997 publications, in English, within the general area
 of accounting history. The definition of what constitutes an accounting
 history article is not always a straightforward matter, and we have
 interpreted the description fairly broadly to include any accounting
 article with a significant historical input. Business history articles are
 not included as these are examined in the annual survey article published
 by Business History. The most recent is: Boyns, Trevor (1998) 'British
 Business History: A Review of Periodical Literature for 1996', Business
 History, 40(2): 95-114. 
Journal: Accounting History Review 
Pages: 371-382 
Issue: 3 
Volume: 8 
Year: 1998 
X-DOI: 10.1080/095852098330459 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852098330459 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:8:y:1998:i:3:p:371-382




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Walker 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Walker 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 1-6 
Issue: 1 
Volume: 9 
Year: 1999 
X-DOI: 10.1080/095852099330331 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330331 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:1-6




Template-Type: ReDIF-Article 1.0
Author-Name: Keith Mcmillan 
Author-X-Name-First: Keith 
Author-X-Name-Last: Mcmillan 
Title: The Institute of Accounts: a community of the competent 
Abstract:
  The professionalization of the US accounting profession during the
 fifteen years prior to the first CPA law in 1896 is explored through a
 description of the most significant professional organization of the
 period, the Institute of Accounts (IA). The IA followed the dominant US
 professionalizing model for scientific occupations. The organizational
 ideal of the community of the competent, first used by physical scientists
 and then by social scientists and engineers, was used by the IA as a means
 of identifying, cultivating and conferring professional competencies. The
 professional environment leading up to the passage of the first CPA law
 was dominated by this ideal of developing, within a self-regulated
 community, the science of accounts through essays, papers and debates
 among the most competent of the profession. 
Journal: Accounting History Review 
Pages: 7-28 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Professionalization, Accounting History, Nineteenth Century, United States, Institute Of Accounts, 
X-DOI: 10.1080/095852099330340 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330340 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:7-28




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: 'A sort of guide, philosopher and friend': the rise of the professional auditor in Britain 
Abstract:
  This paper considers the legal and financial context in which
 professional audit emerged in Britain during the nineteenth century. It
 concludes that an important contributing factor to the rise of the audit
 profession was its provision of advice on prudent accounting, which
 represented a distinctive competence. The capture of a jurisdiction over
 business advisory services from the legal profession involved, however, a
 relationship of complicity with management and large insider investors the
 interests of social capital- to the exclusion of small investors, who were
 stigmatized as 'speculators'. 
Journal: Accounting History Review 
Pages: 29-50 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Auditing, Accounting Profession, Britain, Accounting Conventions, Prudence, Conservatism, 
X-DOI: 10.1080/095852099330359 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330359 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:29-50




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Fleischman 
Author-X-Name-First: Richard 
Author-X-Name-Last: Fleischman 
Author-Name: Thomas Tyson 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Tyson 
Title: Opportunity lost? Chances for cost accountants' professionalization under the National Industrial Recovery Act of 1933 
Abstract:
  The passage in June 1933 of the National Industrial Recovery Act (NIRA)
 heralded an opportunity for the cost-accounting branch of the profession
 in the US to play a prominent role in the endeavour to revitalize the
 national economy. This early New Deal legislation sought to end unfair and
 destructive competition by authorizing industry-based codes which
 typically contained uniform methods of cost accounting and cost-based
 floors for pricing. For the first time on a broad scale, unregulated
 companies were required to maintain and utilize cost accounts. Many
 thought that a golden age of cost accountancy had arrived. However, the
 demise of the NIRA by 1935 left these expectations totally unfulfilled.
 Any opportunity for cost accountants to achieve a professional status
 commensurate with that of their financial accounting brethren had quickly
 dissipated. 
Journal: Accounting History Review 
Pages: 51-75 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Cost Accounting, Professionalization, National Industrial Recovery Act, New Deal, 
X-DOI: 10.1080/095852099330368 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330368 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:51-75




Template-Type: ReDIF-Article 1.0
Author-Name: Garry Carnegie 
Author-X-Name-First: Garry 
Author-X-Name-Last: Carnegie 
Author-Name: Robert Parker 
Author-X-Name-First: Robert 
Author-X-Name-Last: Parker 
Title: Accountants and Empire: the case of co-membership of Australian and British accountancy bodies, 1885 to 1914 
Abstract:
  This study examines one aspect of the influence of the British Empire
 connection on the establishment of an accountancy profession in Australia
 in the late nineteenth and early twentieth centuries. It does so by
 analysing data collected on the comembership of the numerous Australian
 and British accountancy bodies formed before 1914. It casts doubt on the
 conclusions of Johnson and Caygill (1971) regarding the predominance of
 accountants with British qualifications in the creation and growth of the
 Australian bodies and also elucidates the connection between the
 professionalization strategies of particular bodies and the membership
 choices of accountants in the context of imperialism. 
Journal: Accounting History Review 
Pages: 77-102 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Accounting, Professionalization, Australia, Co-membership, Emigration, British Empire, 
X-DOI: 10.1080/095852099330377 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330377 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:77-102




Template-Type: ReDIF-Article 1.0
Author-Name: Marcia Annisette 
Author-X-Name-First: Marcia 
Author-X-Name-Last: Annisette 
Title: Importing accounting: the case of Trinidad and Tobago 
Abstract:
  In the period immediately following its achieving independence, Trinidad
 and Tobago switched from a pattern of importing British professional
 accountants to one of importing British professional qualifications. It
 was also in this period that the first professional accounting association
 appeared: that is, eighty years after such bodies emerged in Britain and
 her settler colonies. This paper seeks to explain why the achievement of
 political independence in Trinidad and Tobago (and perhaps in some other
 British non-settler colonies) signified a critical turning point in the
 development of a local accounting profession. The paper also explores how
 the history of importing accounting impacted on the contemporary
 organization of the profession in Trinidad and Tobago. 
Journal: Accounting History Review 
Pages: 103-133 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Professionalization, Accounting, Developing Countries, Colonialism, Trinidad And Tobago, 
X-DOI: 10.1080/095852099330386 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330386 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:103-133




Template-Type: ReDIF-Article 1.0
Author-Name: Ken Shackleton 
Author-X-Name-First: Ken 
Author-X-Name-Last: Shackleton 
Title: Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25 
Abstract:
  During the first two decades of the twentieth century the chartered
 accountants (CAs) of Scotland were confronted by challenges to the
 exclusively male composition of their profession. The paper traces in
 depth the male-dominated discourses on the subject of the admission of
 women. It is shown that socio-economic, constitutional and legal arguments
 were deployed to resist the admission of women. The apparent public
 consensus among the Scottish chartered societies on this issue hid the
 divergent opinions which were uttered in private. Proposals for the
 organization of the profession in a gender-segregated manner were
 eventually subsumed by the passing of the Sex Discrimination (Removal)
 Act, 1919. This statute precluded disqualification from membership on the
 grounds of sex. While the Act formally removed one set of barriers to the
 admission of women, more enduring social and cultural obstacles remained
 within chartered accountant firms and most practising offices remained
 unaffected by the reforming legislation. 
Journal: Accounting History Review 
Pages: 135-156 
Issue: 1 
Volume: 9 
Year: 1999 
Keywords: Accountancy, Gender, Segregation, Patriarchy, Scotland, 
X-DOI: 10.1080/095852099330395 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330395 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:1:p:135-156




Template-Type: ReDIF-Article 1.0
Author-Name: W. T. Baxter 
Author-X-Name-First: W. T. 
Author-X-Name-Last: Baxter 
Title: McKesson & Robbins: a milestone in auditing 
Abstract:
  When accepting the audit of a US company in 1924, Price Waterhouse agreed
 not to make a physical examination of inventories or to circularize
 debtors. Later, both of these assets proved to be overstated. Dramatic
 circumstances of the case gave it much publicity, and ensured that
 auditors now make some check of inventories and debtors. 
Journal: Accounting History Review 
Pages: 157-174 
Issue: 2 
Volume: 9 
Year: 1999 
Keywords: Audit History, Asset Verification, Us Wholesale Drug Trade, 
X-DOI: 10.1080/095852099330287 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330287 
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:157-174




Template-Type: ReDIF-Article 1.0
Author-Name: David Oldroyd 
Author-X-Name-First: David 
Author-X-Name-Last: Oldroyd 
Title: Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts 
Abstract:
  Through the accounts, the article examines the management practices
 employed on the Bowes estates in order to ascertain whether they were
 managed as profit centres to be exploited, and whether accounting aided
 managerial activity at this early stage of industrial development. The
 majority of the estate accounts were designed to keep track of rights and
 obligations. The survival of cost analysis, profit statements and planning
 data indicates that the estates were not treated simply as units of
 consumption and that the accounts played an important facilitating role.
 There are indications that a knowledge-power mechanism also existed within
 the estates, casting doubt both on the mutual exclusivity of
 Economic-rationalist and Foucauldian explanations of accounting activities
 and on the notion that a relevant distinction exists between modern and
 pre-modern business organization. 
Journal: Accounting History Review 
Pages: 175-201 
Issue: 2 
Volume: 9 
Year: 1999 
Keywords: Eighteenth Century, Accounts, Mineral Industries, Stewards, Managerialism, Bowes Estates, 
X-DOI: 10.1080/095852099330296 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330296 
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:175-201




Template-Type: ReDIF-Article 1.0
Author-Name: Sam Mckinstry 
Author-X-Name-First: Sam 
Author-X-Name-Last: Mckinstry 
Title: Engineering culture and accounting development at Albion Motors, 1900-c.1970 
Abstract:
  This paper examines the relationship between the engineering-oriented
 culture at Albion Motors, Scotland's most successful vehicle
 manufacturers, and the development and use of accounting systems there.
 Utilizing primary sources and information obtained from interviews, the
 study concludes that Albion's comparatively rudimentary management
 accounting systems, in particular, were a direct result of the firm's
 technological values. The study also concludes that there is no evidence
 that any major disadvantage accrued directly from this. It ends with a
 discussion of the relevance of the findings for issues in the accounting
 and business history literature and for future research. 
Journal: Accounting History Review 
Pages: 203-223 
Issue: 2 
Volume: 9 
Year: 1999 
Keywords: Management Accounting, Accounting Development, Organizational Culture, 
X-DOI: 10.1080/095852099330304 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330304 
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:203-223




Template-Type: ReDIF-Article 1.0
Author-Name: Yannick Lemarchand 
Author-X-Name-First: Yannick 
Author-X-Name-Last: Lemarchand 
Title: Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century 
Abstract:
  Before the Revolution, tax-collecting was a very profitable private
 business. Using fiscal receipts, tax-collectors lent money to the Crown,
 instead of giving it without delay, so the State paid interest on public
 funds. To accelerate the receipts of the Royal Treasury and to diminish
 the interest paid by the King, in 1716 the French government introduced a
 reform based on a key technical innovation: double-entry bookkeeping was
 used to control tax-collectors' activities. The experiment was gradually
 extended to the various branches of the royal finances, but the scope
 provided by the new system for more effective supervision rapidly met with
 the hostility of the financiers. These attempts to rationalize public
 finance were interrupted in 1726 and the four Paris brothers who were the
 promoters of the reforms were distanced from royal finances. After
 relating these events, this paper tries to measure their significance. The
 interest of this accounting change goes further than the technical
 aspects, because it was linked with a fundamental organizational change.
 The Paris brothers attempted to replace a set of decentralized contractual
 relations with a centralized bureaucratic administration, conceiving of
 accounting as a sophisticated instrument of supervision, able to modify
 the behaviour of the financiers. This experiment can be seen as an
 eighteenth-century example of what Foucault referred to as the emergence
 of disciplinary technologies. It was the product of the ambition for
 scientific government, such as was to be found throughout Europe during
 the Enlightenment, and the Paris brothers' manuscripts may be ranked among
 the first manifestations of a literature which was soon termed the
 'science of administration'. 
Journal: Accounting History Review 
Pages: 225-254 
Issue: 2 
Volume: 9 
Year: 1999 
Keywords: French Accounting History, Double-entry, Public Finance, Discipline, 
X-DOI: 10.1080/095852099330313 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330313 
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:2:p:225-254




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Thick 
Author-X-Name-First: Anne 
Author-X-Name-Last: Thick 
Title: Accounting in the late medieval town: the account books of the stewards of Southampton in the fifteenth century 
Abstract:
  The fifteenth-century account books of the Southampton town officer known
 as the steward are the main source used here for a study of accounting in
 the late medieval town. The article considers internal and external
 influences on Southampton's early change to paper account books, improved
 presentation of accounting information and use of English in the stewards'
 books. It explores the links between writing materials, format and
 language in the preparation of town accounts at Southampton and other
 towns. The article concludes by suggesting that the classified account
 introduced in the steward's book of 1441-2 is evidence of a wider function
 for charge/discharge accounting than is normally attributed to it. 
Journal: Accounting History Review 
Pages: 265-290 
Issue: 3 
Volume: 9 
Year: 1999 
Keywords: Medieval Southampton, Medieval Borough Accounting, Chargedischarge Accounting, Anglo-italian Trade, Italian Accounting, 
X-DOI: 10.1080/095852099330214 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330214 
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:265-290




Template-Type: ReDIF-Article 1.0
Author-Name: Michele Lacombe-Saboly 
Author-X-Name-First: Michele 
Author-X-Name-Last: Lacombe-Saboly 
Title: The accounting practices of a sixteenth-century pastel merchant from the French region of Toulouse 
Abstract:
  Until the end of the sixteenth century the French region of Toulouse was
 an important centre for the export of pastel, the plant used at that time
 to produce blue dye. What does the ledger belonging to the factor of a
 Toulouse pastel producer (pastelier) teach us about the role played by
 accounting in the relationship between the factor and the commissioning
 merchant? Under what accounting methods did the agent carry out his
 business mission? Was the accounting technique used double entry or that
 which we could call the factors' accounting system? 
Journal: Accounting History Review 
Pages: 291-306 
Issue: 3 
Volume: 9 
Year: 1999 
Keywords: Agent, Double Entry Bookkeeping, Factor Accounting, Pastel Merchant, Sixteenth Century, 
X-DOI: 10.1080/095852099330223 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330223 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:291-306




Template-Type: ReDIF-Article 1.0
Author-Name: Reza Mohammed Monem 
Author-X-Name-First: Reza Mohammed 
Author-X-Name-Last: Monem 
Title: Economic prosperity of the gold-mining industry in Australia and the consequent gold tax 
Abstract:
  Income from gold mining in Australia was declared tax-exempt in 1924.
 This tax-exempt status was removed and tax on income from gold mining was
 imposed in 1988 with effect from 1 January 1991. This paper documents the
 political process that led to the imposition of this tax. It provides
 evidence that rapid prosperity of the Australian gold-mining industry in
 the 1980s led to increased political sensitivity and removal of the
 industry's tax-exempt status of nearly seven decades. 
Journal: Accounting History Review 
Pages: 307-323 
Issue: 3 
Volume: 9 
Year: 1999 
Keywords: Gold Tax, Australia, Gold Mining Industry, 
X-DOI: 10.1080/095852099330232 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330232 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:307-323




Template-Type: ReDIF-Article 1.0
Author-Name: Christine Gunter 
Author-X-Name-First: Christine 
Author-X-Name-Last: Gunter 
Author-Name: John Maloney 
Author-X-Name-First: John 
Author-X-Name-Last: Maloney 
Title: Did Gladstone make a difference? Rhetoric and reality in mid-Victorian finance 
Abstract:
  'Gladstonian finance' is generally taken to mean balancing the budget,
 limiting the level of public expenditure, and making progress in paying
 off the national debt. Gladstone also distinguished himself from
 contemporary Conservatives (and most classical economists) by having no
 especial dislike for direct taxes. After putting Gladstone's public
 utterances in the context of his rivals, classical political economy, and
 contemporary views of the role of the state, we use cointegration analysis
 to see if Gladstone, as Chancellor or Prime Minister, made a statistically
 detectable difference to trends in public spending, taxation, the balance
 of the budget or the size of the national debt. He did not. 
Journal: Accounting History Review 
Pages: 325-347 
Issue: 3 
Volume: 9 
Year: 1999 
Keywords: Gladstone, Taxation, Fiscal, Chancellor, Liberal, 
X-DOI: 10.1080/095852099330241 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330241 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:325-347




Template-Type: ReDIF-Article 1.0
Author-Name: Apostolos Ballas 
Author-X-Name-First: Apostolos 
Author-X-Name-Last: Ballas 
Title: Privatizing the statutory auditing services in Greece 
Abstract:
  This paper examines the historical process of privatizing the Greek
 auditing profession in the context of contemporaneous political and
 economic developments that date from the inception of the profession in
 1955. The paper focuses on the successive attempts to implement the EEC's
 Eighth Company Law Directive that led to the abolition of the Body of
 Sworn-in Accountants - the state-sponsored institute and at the same time
 a practising firm. Furthermore, the changing expectations about the
 auditor's role as reflected in the privatization discussions over time are
 explored. 
Journal: Accounting History Review 
Pages: 349-373 
Issue: 3 
Volume: 9 
Year: 1999 
Keywords: Statutory Auditing, Privatization, Auditing History, Greece, 
X-DOI: 10.1080/095852099330250 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330250 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:349-373




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 1998 
Abstract:
  Below are listed 1998 publications, in English, within the general area
 of accounting history. The definition of what constitutes an accounting
 history article is not always a straightforward matter, and we have
 interpreted the description fairly broadly to include any accounting
 article with a significant historical input. Business history articles are
 not included as they are examined in the annual survey article published
 by Business History. The most recent is: French, Michael (1999) 'British
 Business History: A Review of Periodical Literature for 1997', Business
 History, 41(2): 1-16. 
Journal: Accounting History Review 
Pages: 375-384 
Issue: 3 
Volume: 9 
Year: 1999 
X-DOI: 10.1080/095852099330269 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330269 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:375-384




Template-Type: ReDIF-Article 1.0
Author-Name: Basil Yamey 
Author-X-Name-First: Basil 
Author-X-Name-Last: Yamey 
Title: The 'particular gain or loss upon each article we deal in': an aspect of mercantile accounting, 1300-1800 
Abstract:
  Merchandise accounts for each category of goods, voyage or venture are a
 prominent feature of many ledgers of the period 1300 to 1800. The
 characteristics of these accounts and the uses to which such accounts were
 put are considered. 
Journal: Accounting History Review 
Pages: 1-12 
Issue: 1 
Volume: 10 
Year: 2000 
Keywords: History Of Accounting, Merchandise Accounts, Single- And Double-entry Bookkeeping, Business Decisions, 
X-DOI: 10.1080/095852000330168 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000330168 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:1:p:1-12




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Noke 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Noke 
Title: No value in par: a history of the no par value debate in the United Kingdom 
Abstract:
  Proposals for shares of no par value have been considered several times
 this century, and there have been recommendations by government committees
 and unfulfilled government commitments to introduce them. This paper
 traces the history of the debate in the United Kingdom, from attempts by
 guarantee companies last century to issue shares without any value
 attached, up to a 1973 White Paper. It shows that failure to introduce no
 par value shares can be explained variously by ignorance, misunderstanding
 and political cowardice and highlights the way in which the issue became a
 significant factor in industrial relations during the 1950s. 
Journal: Accounting History Review 
Pages: 13-36 
Issue: 1 
Volume: 10 
Year: 2000 
Keywords: No Par Value Shares, Greene Committee, Cohen Committee, Gedge Committee, 
X-DOI: 10.1080/095852000330177 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000330177 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:1:p:13-36




Template-Type: ReDIF-Article 1.0
Author-Name: Jose Ramon 
Author-X-Name-First: Jose 
Author-X-Name-Last: Ramon 
Author-Name: Garcia Lopez 
Author-X-Name-First: Garcia 
Author-X-Name-Last: Lopez 
Title: Banking merchants and banking houses: the hidden key to the workings of the Spanish banking system in the nineteenth century 
Abstract:
  The historical study of the Spanish nineteenth-century banking system has
 been almost exclusively carried out through a consideration of the
 experiences of the joint-stock banks. But the very scarce number of these,
 and their territorial distribution, makes it necessary for us to look for
 other financial intermediaries who were able to satisfy the demand for
 banking services in that time and place. We demonstrate that this role was
 fulfilled by the banking merchants and banking houses operating through
 individual firms and partnerships. The object of this work is to make
 their activities better known and vindicate their importance. The sources
 used for the study are mainly the accounting documents of several banking
 houses. 
Journal: Accounting History Review 
Pages: 37-56 
Issue: 1 
Volume: 10 
Year: 2000 
Keywords: Spanish Banking, Banking Merchants, Banking Houses, Nineteenth-century Spain, 
X-DOI: 10.1080/095852000330186 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000330186 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:1:p:37-56




Template-Type: ReDIF-Article 1.0
Author-Name: Derek Matthews 
Author-X-Name-First: Derek 
Author-X-Name-Last: Matthews 
Title: Oral history, accounting history and an interview with Sir John Grenside 
Abstract:
  This article arises out of a programme of oral history funded by the
 Institute of Chartered Accountants in England and Wales (ICAEW). It
 discusses the issues involved in setting up and carrying through the
 programme and the advantages and disadvantages of the technique
 particularly with regard to accounting history. It uses as an example an
 interview with one of the leaders of the accountancy profession in the
 period since the Second World War - Sir John Grenside. Grenside discusses
 his training and the changes he saw and helped bring about as senior
 partner in his firm, Peat Marwick Mitchell. Grenside was also one of the
 leading lights in the ICAEW in the 1970s and early 1980s and was the
 architect of the Joint Disciplinary Scheme on which he gives his views as
 well as on the recent troubles of the profession. 
Journal: Accounting History Review 
Pages: 57-83 
Issue: 1 
Volume: 10 
Year: 2000 
Keywords: Accounting History, Auditing, Oral History, 
X-DOI: 10.1080/095852000330195 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000330195 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:1:p:57-83




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Tyson 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Tyson 
Author-Name: Richard Fleischman 
Author-X-Name-First: Richard 
Author-X-Name-Last: Fleischman 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 91-95 
Issue: 2 
Volume: 10 
Year: 2000 
X-DOI: 10.1080/095852000410998 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000410998 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:91-95




Template-Type: ReDIF-Article 1.0
Author-Name: Glenn Vent 
Author-X-Name-First: Glenn 
Author-X-Name-Last: Vent 
Author-Name: Ronald Milne 
Author-X-Name-First: Ronald 
Author-X-Name-Last: Milne 
Title: Accounting practices of the St. Joseph Lead Company: 1864-1900 
Abstract:
  This paper presents the results of an inquiry into the accounting
 practices of the St. Joseph Lead Company during the nineteenth century.
 For several decades following its incorporation in 1864 the St. Joseph
 Lead Company maintained a very crude double-entry bookkeeping system that
 lacked detailed cost accounting records. In fact, there is little evidence
 of any type of industrial accounting prior to 1890 when a direct cost
 responsibility accounting system was established. Thus, the industrial
 accounting procedures of the St. Joseph Lead Company appear to have lagged
 far behind the practices of the contemporary British and American mining
 firms which have been the objects of recent studies. The investigation
 thereby reveals considerable diversity in the industrial accounting
 practices of the American mining industry during the second half of the
 nineteenth century. 
Journal: Accounting History Review 
Pages: 97-128 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Accounting History Cost Accounting Mining, 
X-DOI: 10.1080/095852000411005 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411005 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:97-128




Template-Type: ReDIF-Article 1.0
Author-Name: Roxanne Johnson 
Author-X-Name-First: Roxanne 
Author-X-Name-Last: Johnson 
Title: In search of E. I. DuPont de Nemours & Company: the perils of archival research 
Abstract:
  The purpose of this paper is to describe the pitfalls of archival
 research into the bookkeeping records of a specific firm, E. I. DuPont de
 Nemours & Co., and how it may lead to misinterpretation and misdirection.
 Traditionally, the bookkeeping records of an individual or organization
 have provided a great deal of information to researchers who use the
 records for many different research projects. Such research is costly,
 however. The researcher is concerned with the analytical techniques of the
 historian, or even the detective; the time-consuming, methodical routine
 of familiarization with the records; and the analysis and interpretation
 of the significance of the techniques and trends evident in the data base.
 The sources for this traditional archival research project were many,
 varied, and often contradictory. For the record books of the DuPont
 Company, an early 19th century gunpowder manufactory, the process of
 understanding, interpreting, and validating the record keeping led to a
 number of misleading, confusing, and time-consuming issues which had to be
 resolved. These issues may have implications for other accounting
 historians since the need to search for the 'story' behind a particular
 research project will in all likelihood be encountered in the course of
 other research. Researchers must understand that they are able to rely on
 secondary sources, when they exist, only as long as they remain
 circumspect when depending on the secondary interpretation of primary
 sources, and that even the primary sources themselves may lead the
 researcher astray. 
Journal: Accounting History Review 
Pages: 129-168 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Accounting History Archival Research Dupont, 
X-DOI: 10.1080/095852000411014 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411014 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:129-168




Template-Type: ReDIF-Article 1.0
Author-Name: Charles Wootton 
Author-X-Name-First: Charles 
Author-X-Name-Last: Wootton 
Author-Name: Barbara Kemmerer 
Author-X-Name-First: Barbara 
Author-X-Name-Last: Kemmerer 
Title: The changing genderization of the accounting workforce in the US, 1930-90 
Abstract:
  The accounting profession in 1930 was predominantly a male workforce. By
 1990, the gender composition of accounting had changed dramatically.
 Women, who in 1930 had represented only 10 per cent of the accounting
 workforce, now represented over 50 per cent of the workforce and earned 53
 per cent of the accounting degrees. Increases in the aggregate workforce
 were not accompanied by subsequent proportional increases in participation
 at the upper-management levels of accounting firms. Thus, what occurred
 was a stratified regenderization of the aggregate workforce rather than an
 overall regenderization of the accounting profession. This paper
 delineates the historical, cultural, legal, economic and educational
 forces that led to this changing genderization. 
Journal: Accounting History Review 
Pages: 169-190 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Accounting History Genderization Us Women In Accounting, 
X-DOI: 10.1080/095852000411023 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411023 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:169-190




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Fleischman 
Author-X-Name-First: Richard 
Author-X-Name-Last: Fleischman 
Author-Name: Thomas Tyson 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Tyson 
Title: Parallels between US and UK cost accountancy in the World War I era 
Abstract:
  Both the US and UK governments attempted desperate measures during World
 War I in an effort to maintain wartime production levels of necessary
 commodities and to allow for their economical purchase by the military.
 Loft (1986a, 1986b, 1990) has studied the British experience in depth,
 concluding that UK cost accountancy 'came into the light' as a result. It
 might be expected that similar developments would have occurred in America
 with the activities of the War Industries Board. In both countries,
 national associations were established in the immediate aftermath of the
 war to promote the professional standing of cost accountants. This paper
 utilizes archival materials in an effort to investigate whether US cost
 accountancy was developing more sophisticated costing techniques as Loft
 has claimed for the UK, or whether practitioners in this country were left
 'still cursing the darkness'. Our findings suggest that cost accountancy
 developed in parallel fashion in both countries. US and UK cost accounting
 professionalism was dominated by the presence of leading financial
 accounting practitioners, and in both countries the movement towards more
 sophisticated costing techniques was gradual rather than dramatic. 
Journal: Accounting History Review 
Pages: 191-212 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Cost Accounting Price Fixing Committee War Industries Board World War I, 
X-DOI: 10.1080/095852000411032 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411032 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:191-212




Template-Type: ReDIF-Article 1.0
Author-Name: Jan Richard Heier 
Author-X-Name-First: Jan Richard 
Author-X-Name-Last: Heier 
Title: The foundations of modern cost management: the life and work of Albert Fink 
Abstract:
  After the Civil War, American railroads struggled with profitability
 problems because they lacked an understanding of the nature of short-range
 profits as they related to long-term investments, especially an investment
 that had to be upgraded and expanded almost continually. In the early
 1870s, Albert Fink, superintendent of the Louisville and Nashville
 Railroad, experimented with a cost-analysis system. In general the purpose
 of the system devised by Fink was to measure the profitability and
 efficiency of the railroad';s operations in terms of then-revolutionary
 concepts of fixed and variable costs and costs allocated to multiple
 accounting periods. Fink's operating statistics, such as revenue and
 expenses per ton-mile and passenger-mile, became standards in the industry
 and earned Fink the designation of 'Father of Railroad Economics'. Fink
 used his cost management techniques to argue against the regulation of the
 entire rail industry by impending legislation that would create the
 Interstate Commerce Commission which would subsequently embrace his
 costing methodology. His statistical analysis also helped to create the
 basic managerial concept of 'control through statistics', wherein business
 decisions are made based on sound information. 
Journal: Accounting History Review 
Pages: 213-243 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Accounting History Albert Fink Us Railroads, 
X-DOI: 10.1080/095852000411041 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411041 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:213-243




Template-Type: ReDIF-Article 1.0
Author-Name: Susan Morecroft 
Author-X-Name-First: Susan 
Author-X-Name-Last: Morecroft 
Author-Name: Edward Coffman 
Author-X-Name-First: Edward 
Author-X-Name-Last: Coffman 
Author-Name: Daniel Jensen 
Author-X-Name-First: Daniel 
Author-X-Name-Last: Jensen 
Title: T. Coleman Andrews: crusader for accountability in government 
Abstract:
  T. Coleman Andrews was an exceptional accountant whose career during the
 second quarter of this century spanned professional accounting practice,
 public service, military service and business management. This paper
 documents his contributions to accounting and administrative reform
 through the public-service positions he held in government at local, state
 and national levels. Earlier work by Flesher and Flesher (1989) focused on
 his contributions to operational auditing during his years at the General
 Accounting Office, and these contributions are reviewed here. In addition,
 this paper describes his later work with the Hoover Commission and as
 commissioner of the Internal Revenue Service. 
Journal: Accounting History Review 
Pages: 245-258 
Issue: 2 
Volume: 10 
Year: 2000 
Keywords: Accounting History T. Coleman Andrews Governmental Accounting Internal Revenue Service, 
X-DOI: 10.1080/095852000411050 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000411050 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:2:p:245-258




Template-Type: ReDIF-Article 1.0
Author-Name: A. C. Storrar 
Author-X-Name-First: A. C. 
Author-X-Name-Last: Storrar 
Author-Name: K. C. Pratt 
Author-X-Name-First: K. C. 
Author-X-Name-Last: Pratt 
Title: Accountability vs privacy, 1844-1907: the coming of the private company 
Abstract:
  Recent periods have seen demands for increased corporate disclosures and
 new technologies by which those disclosures may be widely disseminated.
 These trends have coincided with a period of intense competition.
 Embarking on a major review of UK company law, the Department of Trade and
 Industry seeks to balance transparency with commercial freedom. This paper
 considers the causes of secrecy, and the circumstances in which it came
 into conflict with accountability in registered companies in the UK during
 the second half of the nineteenth century. It examines the approaches
 adopted in attempts to resolve that conflict, leading to a distinction
 between companies inviting public subscription, in which a substantial
 measure of accountability was expected, and private companies, in which
 proprietors were permitted a large measure of privacy. Although the
 creation of the private company at first appeared to provide a
 satisfactory solution to the problem, new difficulties soon emerged in
 attempting to restrict the privileges attaching to it to those situations
 for which it had been intended. 
Journal: Accounting History Review 
Pages: 259-291 
Issue: 3 
Volume: 10 
Year: 2000 
Keywords: Accountability Secrecy Private Company, 
X-DOI: 10.1080/095852000750019397 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019397 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:259-291




Template-Type: ReDIF-Article 1.0
Author-Name: Sean McCartney 
Author-X-Name-First: Sean 
Author-X-Name-Last: McCartney 
Author-Name: A.J. Tony Arnold 
Author-X-Name-First: A.J. Tony 
Author-X-Name-Last: Arnold 
Title: George Hudson's financial reporting practices: putting the Eastern Counties Railway in context 
Abstract:
  George Hudson was the most important railway promoter of his time. He had
 a particular aptitude for visualizing and arranging spectacular company
 and line amalgamations and his activities helped to bring about the
 beginnings of a more modern railway network. In 1849 he exercised
 effective control over nearly 30 per cent of the rail track then operating
 in the UK, most of it owned by four railway groups, the Eastern Counties
 Railway, the Midland, the York, Newcastle and Berwick, and the York and
 North Midland, before a series of scandalous revelations forced him out of
 office. The economic, railway and accounting literatures have treated
 George Hudson as an important figure in railway history, although
 concentrating largely on the financial reporting malpractices of the
 Eastern Counties Railway, while Hudson was its chairman, which were
 incorporated into the influential Monteagle Committee Report of 1849.
 Relatively little attention has been paid, however, to events at Hudson's
 other major companies. This paper analyzes the available evidence,
 particularly that produced by the Committees of Investigation established
 at all four railway groups, in order to provide a more balanced assessment
 of George Hudson's approach to financial reporting and thereby place
 events at the Eastern Counties Railway in a broader context. 
Journal: Accounting History Review 
Pages: 293-316 
Issue: 3 
Volume: 10 
Year: 2000 
Keywords: Financial Reporting Railway Accounting George Hudson, 
X-DOI: 10.1080/095852000750019405 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019405 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:293-316




Template-Type: ReDIF-Article 1.0
Author-Name: M. V. Pitts 
Author-X-Name-First: M. V. 
Author-X-Name-Last: Pitts 
Title: The rise and rise of the share premium account 
Abstract:
  Share premiums now constitute a substantial proportion of UK company
 equity but rarely featured on nineteenth century company balance sheets.
 This paper discusses when and why this changed and why the definition of
 the share premium account as company capital took nearly a century to
 reach the statute books. From 1855 to 1948 any surplus above par on issued
 shares could be treated at the directors' discretion, including
 appropriation for the payment of dividends. This freedom was removed in
 the Companies Act 1948 (s. 56), after the Cohen Committee recommended that
 share premiums should normally be treated as share capital and employed in
 a very limited range of transactions. The paper outlines the accounting
 and legal history of the share premium account and argues that the growth
 of share premiums was due to a tax avoidance loophole, open from 1889 to
 1973, which permanently changed company practice on share issues after
 1920. The effect of legal restrictions on the use of the share premium
 account is also addressed. One possible future consequence of the loss of
 economic significance of the nominal value of a share is the total
 abolition of both this and the share premium account by adoption of no par
 value (npv) shares, a change which has recently been adopted in Australia
 and is again under consideration in the UK. 
Journal: Accounting History Review 
Pages: 317-346 
Issue: 3 
Volume: 10 
Year: 2000 
Keywords: Share Premium Capital Tax Avoidance Capital Duty Stamp Duty Npv Share, 
X-DOI: 10.1080/095852000750019414 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019414 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:317-346




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Popp 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Popp 
Title: Specialty production, personal capitalism and auditors' reports: Mintons Ltd., c.1870-1900 
Abstract:
  This paper considers the role of auditors and auditors' reports in the
 context of British personal capitalism in the late nineteenth century.
 Focusing on a case study derived from the records of high-class pottery
 manufacturer Mintons Ltd, it is demonstrated how auditors attempted to
 extend the role of the audit, and how that attempt was received in a
 family firm exhibiting a strong company culture. The paper provides
 insights into costing issues in the context of specialty production, the
 role and competencies of professional external auditors, and the
 priorities of personal capitalism, examining important debates in British
 business history from a novel angle. 
Journal: Accounting History Review 
Pages: 347-369 
Issue: 3 
Volume: 10 
Year: 2000 
Keywords: Personal Capitalism Specialty Production Costing Auditors' Reports Company Culture, 
X-DOI: 10.1080/095852000750019423 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019423 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:347-369




Template-Type: ReDIF-Article 1.0
Author-Name: Garry Carnegie 
Author-X-Name-First: Garry 
Author-X-Name-Last: Carnegie 
Author-Name: Robert Parker 
Author-X-Name-First: Robert 
Author-X-Name-Last: Parker 
Author-Name: Roy Wigg 
Author-X-Name-First: Roy 
Author-X-Name-Last: Wigg 
Title: The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia 
Abstract:
  So far as the available evidence allows, this paper examines the life and
 career of John Spence Ogilvy, foundation member of the Society of
 Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but
 did not play a part in the development of an organized accounting
 profession in Australia. The paper also attempts to explain the gap of
 thirty-two years between the formation of the first accounting bodies in
 Edinburgh and Melbourne. 
Journal: Accounting History Review 
Pages: 371-383 
Issue: 3 
Volume: 10 
Year: 2000 
Keywords: Society Of Accountants In Edinburgh Chartered Accountant Accounting Profession In Australia, 
X-DOI: 10.1080/095852000750019432 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019432 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:371-383




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 1999 
Abstract:
Journal: Accounting History Review 
Pages: 385-393 
Issue: 3 
Volume: 10 
Year: 2000 
X-DOI: 10.1080/095852000750019441 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000750019441 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:10:y:2000:i:3:p:385-393




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Author-Name: Marc Nikitin 
Author-X-Name-First: Marc 
Author-X-Name-Last: Nikitin 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 1-6 
Issue: 1 
Volume: 11 
Year: 2001 
X-DOI: 10.1080/09585200010014997 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010014997 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:1-6




Template-Type: ReDIF-Article 1.0
Author-Name: Claude Bocqueraz 
Author-X-Name-First: Claude 
Author-X-Name-Last: Bocqueraz 
Title: The development of professional associations: the experience of French accountants from the 1880s to the 1940s 
Abstract:
  This study examines the early development of professional accounting
 bodies in France from the late nineteenth century, focusing particularly
 on the Societe Academique de Comptabilite and the Compagnie des
 Experts-Comptables de Paris. The study reveals differences between the
 French experience and that of other countries, especially the United
 Kingdom, but nevertheless presents evidence to show that there is a much
 longer tradition of having an accounting profession in France than is
 suggested by the date of formation of the two professional bodies (the
 Ordre des Experts-Comptables and the Compagnie Nationale des Commissaires
 aux Comptes) which represent the profession today. 
Journal: Accounting History Review 
Pages: 7-27 
Issue: 1 
Volume: 11 
Year: 2001 
Keywords: Accounting France Profession Organization Professional Associations, 
X-DOI: 10.1080/09585200010015004 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010015004 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:7-27




Template-Type: ReDIF-Article 1.0
Author-Name: Michel Capron 
Author-X-Name-First: Michel 
Author-X-Name-Last: Capron 
Title: Accounting and management in the social dialogue: the experience of fifty years of works councils in France 
Abstract:
  This paper analyses the conditions of the birth of works councils in
 France in 1945 and how the practice of their economic competence has
 evolved. It studies the ways in which the relationships have developed
 between the principal parties: trade unions, business management and
 chartered accountants. It aims to show how the use of accounting and
 management information has contributed to the legitimization of the works
 council as an institution. 
Journal: Accounting History Review 
Pages: 29-42 
Issue: 1 
Volume: 11 
Year: 2001 
Keywords: Accounting Chartered Accountants France Industrial Relations Works Councils, 
X-DOI: 10.1080/09585200010015013 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010015013 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:29-42




Template-Type: ReDIF-Article 1.0
Author-Name: Henri Zimnovitch 
Author-X-Name-First: Henri 
Author-X-Name-Last: Zimnovitch 
Title: Berliet, the obstructed manager: too clever, too soon? 
Abstract:
  Marius Berliet, a pioneer of the car industry, was one of the first to
 introduce Taylorism in France. He wanted to implement standard costing
 techniques in his company at the very same time they were conceived in the
 USA, around the time of the First World War. Given that this technique was
 to become popular in France only during the 1950s, this article seeks to
 understand the reasons which prevented it from being applied at Berliet's
 company forty years earlier. One obvious explanation is the burden of the
 cost accounting methods which prevailed in France until 1950. The paper
 also considers the hypothesis of a lack of interest, and skill by those
 who could have promoted this new technique, especially managers and
 engineers. 
Journal: Accounting History Review 
Pages: 43-58 
Issue: 1 
Volume: 11 
Year: 2001 
Keywords: Standard Costing Diffusion France First World War Car Industry, 
X-DOI: 10.1080/09585200010015022 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010015022 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:43-58




Template-Type: ReDIF-Article 1.0
Author-Name: Nicolas Berland 
Author-X-Name-First: Nicolas 
Author-X-Name-Last: Berland 
Title: Environmental turbulence and the functions of budgetary control 
Abstract:
  While budgetary control is a potentially significant tool when the
 economic environment is unstable and unpredictable, the analysis of its
 development demonstrates that its use has dramatically expanded over the
 time since companies have been able to run forecasts. In order to help
 them develop budgetary control, companies have implemented strategies that
 have reduced risks and hence improved their ability to make accurate
 forecasts. Such strategies have taken many forms and varied from one firm
 to another. They materialized as various types of agreement, including
 cartels, through strategies to effect market leadership, or via policies
 of nationalization. In those companies where the environment was stable
 and risk limitation was not important, budgetary control could be used for
 various internal purposes. In this respect, the analysis of the management
 of companies helps us to identify the purposes for which budgetary control
 is utilized. It is found that budgetary control allows for greater
 expansion opportunities and provides the means to strengthen the control
 of management within major companies. Our observations highlight a
 contradictory aspect of budgetary control: while it is relevant within an
 unstable environment, it performs best in an environment which is highly
 managed. 
Journal: Accounting History Review 
Pages: 59-77 
Issue: 1 
Volume: 11 
Year: 2001 
Keywords: Budgetary Control Economic Environment Turbulence Contingency France, 
X-DOI: 10.1080/09585200010015031 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010015031 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:59-77




Template-Type: ReDIF-Article 1.0
Author-Name: Ludovic Cailluet 
Author-X-Name-First: Ludovic 
Author-X-Name-Last: Cailluet 
Title: The British aluminium industry, 1945-80s: chronicles of a death foretold? 
Abstract:
  The paper aims to give an overview of the evolution of the British
 aluminium industry after 1945. Its objective is to analyse the national
 character of the sector's evolution over the post-war period. The case
 seems to illustrate the so-called British economic 'failure' often quoted
 by economic historians writing about the period (Jones, 1997).
 Nevertheless, geographical, financial, managerial and cultural factors are
 crucial to understanding Britain's inability to sustain a domestically
 owned aluminium industry. 
Journal: Accounting History Review 
Pages: 79-97 
Issue: 1 
Volume: 11 
Year: 2001 
Keywords: British Aluminium Industry Post-SECOND World War Era British Economic Failure, 
X-DOI: 10.1080/09585200010015040 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200010015040 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:79-97




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Thomson 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Thomson 
Title: The case for management history 
Abstract:
  This article defines the case for treating management history as a
 discrete subject area, although one closely related to business,
 accounting, labour, and industrial history. It seeks to concentrate on the
 nature, process, and practice of management as an activity within the
 organization, and to argue that it is important that modern British
 managers understand the intellectual and cultural roots of their
 profession, since without these they will tend to be swayed by short-term
 management 'fads'. Within the broad topic there are several identifiable
 sub-areas for potential exploration, including the comparative historical
 development of management between different countries, management
 institutions, managerial careers and labour markets, management
 structures, management skills, and management thought and theory. 
Journal: Accounting History Review 
Pages: 99-115 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Management History Management Thought Management Practice Management Institutions Comparative Management Business History, 
X-DOI: 10.1080/09585200121780 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200121780 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:99-115




Template-Type: ReDIF-Article 1.0
Author-Name: Sean McCartney 
Author-X-Name-First: Sean 
Author-X-Name-Last: McCartney 
Author-Name: A. J. Arnold 
Author-X-Name-First: A. J. 
Author-X-Name-Last: Arnold 
Title: 'A vast aggregate of avaricious and flagitious jobbing'? George Hudson and the evolution of early notions of directorial responsibility 
Abstract:
  The literature suggests that shareholders in the early railway companies
 were highly dependent upon the honesty and competence of their directors,
 that there was extensive scope for abuse and that numerous frauds were
 perpetrated, particularly during the railway mania of 1845-7. George
 Hudson's fraudulent activities are widely referred to, although the
 literature is, in general, more concerned with Hudson's manipulations of
 company accounts than with his misuse of the assets he was able to control
 as an agent of shareholder interests. At the time, however, Hudson's acts
 of self-enrichment and his defence of personal responsibility were as
 important as his accounting manipulations, not least because they posed an
 important and highly publicized challenge to tentatively formed notions of
 how directors should act. This paper concentrates on Hudson's dealings
 with and on behalf of his four major railway companies, analyses his
 personal transactions and then considers the influence of Hudson's
 personal frauds and ideas of personal responsibility on the evolution of
 early, and rather poorly formed, legal conceptions of directorial
 responsibility. 
Journal: Accounting History Review 
Pages: 117-143 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Directorial Responsibility Railway Accounting George Hudson, 
X-DOI: 10.1080/713757312 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757312 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:117-143




Template-Type: ReDIF-Article 1.0
Author-Name: Monica Keneley 
Author-X-Name-First: Monica 
Author-X-Name-Last: Keneley 
Title: The evolution of the Australian life insurance industry 
Abstract:
  The life insurance industry in Australia has traditionally been an
 important source of long term finance for both the public and private
 sector. However, very little historical analysis has been undertaken into
 an industry that constitutes a fundamental part of the economy's financial
 sector. The present climate of deregulation has initiated an irrevocable
 process of change within the industry. To comprehend the full implications
 of this change it is necessary to have an understanding of how the
 industry has evolved. This paper seeks to provide a background account of
 the growth of the life insurance industry in Australia highlighting the
 influences that have determined the structure of the industry. 
Journal: Accounting History Review 
Pages: 145-170 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Life Insurance Australia Mutual Regulation Demutualization, 
X-DOI: 10.1080/09585200122306 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200122306 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:145-170




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Collins 
Author-X-Name-First: Michael 
Author-X-Name-Last: Collins 
Author-Name: Mae Baker 
Author-X-Name-First: Mae 
Author-X-Name-Last: Baker 
Title: English commercial bank liquidity, 1860-1913 
Abstract:
  This article presents new half-yearly time series for the asset ratios of
 commercial banks in England and Wales, 1860-1913. The series reveal new
 evidence on the nature of the banks' business and are, therefore, relevant
 to the debate on the role of banks in British economic development. The
 new estimates are used to examine trends and short-term changes in bank
 liquidity. Analysis is concerned with the changing stability of bank asset
 structure and with substitutability across different asset ratios. The
 main finding is of a sharp, long-term increase in liquidity and a
 concomitant decline in bank credit to the non-bank, private sector. The
 article also highlights the significance of short-term shocks to the trend
 increase in bank liquidity. The new findings are supportive of the
 argument that, over time, English banks became less involved with the
 non-bank private sector. In general, the results confirm that the English
 and Welsh bank asset structure became more liquid over time. However, no
 detailed breakdown of bank loans to the non-bank, private sector (for
 example, between business loans and personal loans), is available for this
 period. Moreover, the current study offers no evidence as to the trend in
 financial provision to the business sector from institutions other than
 the commercial banks. Nevertheless, the results are clear in showing a
 strong upward trend in commercial bank liquidity and a relative decline in
 private sector credit provision by the commercial banks. 
Journal: Accounting History Review 
Pages: 171-191 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Banking Asset Composition Lending Liquidity Financial Crises, 
X-DOI: 10.1080/713757309 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757309 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:171-191




Template-Type: ReDIF-Article 1.0
Author-Name: Ross Stewart 
Author-X-Name-First: Ross 
Author-X-Name-Last: Stewart 
Title: The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900 
Abstract:
  This paper examines the way two accounting techniques, namely
 depreciation and foreign exchange, were deliberated on, between 1870 and
 1900, in an Indian jute company whose shareholders resided in the UK. The
 arena for these deliberations was the conflictual relationship between
 controlling and non-controlling shareholders as to how best to account for
 depreciation and foreign exchange especially when the particular
 accountings affected distributional issues such as the dividend decision.
 The purpose of this paper is to analyse and explain the processes by which
 a company's accounting practices emerge and develop as a contest between
 different interests. Accounting framed the parameters of the deliberations
 and provided the language of power and dissent. The paper uses a rich
 archive that includes narrative and accounting material. 
Journal: Accounting History Review 
Pages: 193-223 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Accounting History Depreciation Foreign Exchange Champdany Jute Co Ltd James Finlay And Co Accounting Change, 
X-DOI: 10.1080/09585200123004 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200123004 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:193-223




Template-Type: ReDIF-Article 1.0
Author-Name: Forrest Capie 
Author-X-Name-First: Forrest 
Author-X-Name-Last: Capie 
Author-Name: Mark Billings 
Author-X-Name-First: Mark 
Author-X-Name-Last: Billings 
Title: Accounting issues and the measurement of profits - English banks 1920-68 
Abstract:
  It is well known that banks in England did not publish their 'true'
 profits until 1969. This article discusses the problems encountered in
 establishing the banks' 'true' profits and capital for earlier periods
 from their published accounts and unpublished archival sources.
 Definitions of profits and capital are considered and the methods used by
 the authors elsewhere in the calculation of true profits, capital, and
 rates of return are described. A number of areas causing particular
 difficulty are identified and discussed in detail. The accounting
 practices followed by the banks are compared to more generally-used
 financial accounting practices. 
Journal: Accounting History Review 
Pages: 225-251 
Issue: 2 
Volume: 11 
Year: 2001 
Keywords: Bank Profits Bank Capital Accounting Issues, 
X-DOI: 10.1080/713757313 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757313 
File-Format: text/html
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Template-Type: ReDIF-Article 1.0
Author-Name: Junichi Chiba 
Author-X-Name-First: Junichi 
Author-X-Name-Last: Chiba 
Author-Name: Terry Cooke 
Author-X-Name-First: Terry 
Author-X-Name-Last: Cooke 
Title: Editorial 
Abstract:
Journal: Accounting History Review 
Pages: 265-267 
Issue: 3 
Volume: 11 
Year: 2001 
X-DOI: 10.1080/713757318 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757318 
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Template-Type: ReDIF-Article 1.0
Author-Name: Takeo Yoshikawa 
Author-X-Name-First: Takeo 
Author-X-Name-Last: Yoshikawa 
Title: Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions 
Abstract:
  This paper aims to show two things. The first is how Japanese culture has
 contributed to the development of Japanese cost accounting history. The
 second is to reveal the research possibilities of cost accounting history.
 This paper also reviews the salient features of several important examples
 of these aspects of cost accounting practice in Japan. It therefore
 explores, through some practical illustrations, how and why Japanese cost
 accounting differs from that found in the West. 
Journal: Accounting History Review 
Pages: 269-281 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Japanese Cost Accounting Standard Lot Costing Systems Kousuu Gentan-I Gentan-I Management Kousuu Production Management, 
X-DOI: 10.1080/09585200126618 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200126618 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:269-281




Template-Type: ReDIF-Article 1.0
Author-Name: Fujio Yamaguchi 
Author-X-Name-First: Fujio 
Author-X-Name-Last: Yamaguchi 
Title: Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950 
Abstract:
  The Japanese shipping industry adopted European-style book-keeping in the
 1870s. Before 1937, there were few regulations on accounting practices in
 Japan and we can observe their natural evolution at the Nippon Yusen
 Kaisha (NYK). NYK, which prospered to become a blue-chip company,
 developed its accounting techniques in asset valuation exploiting a policy
 that income and expense from selling securities or vessels should not go
 directly to the profit and loss account. Asset revaluations were
 undertaken not to reflect market value but to implement accounting
 strategy. 
Journal: Accounting History Review 
Pages: 283-292 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Revaluation Of Vessels Valuation Gains And Losses Capital Gain Shipping Industry, 
X-DOI: 10.1080/09585200126619 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200126619 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:283-292




Template-Type: ReDIF-Article 1.0
Author-Name: Shigeto Sasaki 
Author-X-Name-First: Shigeto 
Author-X-Name-Last: Sasaki 
Title: The historical significance of the revaluation of fixed assets in Japan's state-owned railway system, 1955-6 
Abstract:
  The Government Railways of Japan (GRJ) established a fixed assets
 accounting system on the accruals basis after the Second World War. The
 revaluation of tangible fixed assets was indispensable for GRJ's
 introduction of depreciation in 1948. GRJ scheduled the revaluation to
 secure a reasonable depreciation expense, because the company had applied
 the replacement method to all tangible fixed assets since its foundation
 in 1869. At the same time, GRJ assumed the balance of the revaluation
 reserve account to be a means of dealing with possible future accumulated
 losses. 
Journal: Accounting History Review 
Pages: 293-309 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Railway Government Railways Of Japan Revaluation Fixed Assets Depreciation Capital Maintenance, 
X-DOI: 10.1080/09585200126620 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200126620 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:293-309




Template-Type: ReDIF-Article 1.0
Author-Name: Junichi Chiba 
Author-X-Name-First: Junichi 
Author-X-Name-Last: Chiba 
Title: The designing of corporate accounting law in Japan after the Second World War 
Abstract:
  After the Second World War, during the neutralization of the controlled
 economy of wartime Japan, a design for a Corporate Accounting Law was
 elaborated by the Investigation Committee on the Business Accounting
 System. The Investigation Committee tried to establish not only new
 business accounting standards but also a central and independent
 administrative organ of corporate accounting regulation on the basis of
 the Corporate Accounting Law. The Corporate Accounting Law was expected to
 lay the legal foundation of the new corporate accounting regulation regime
 in Japan. Nevertheless, even though the original design of the fundamental
 accounting law was never realized, it should be considered the starting
 point for our understanding of external accounting history in post-war
 Japan. 
Journal: Accounting History Review 
Pages: 311-330 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Corporate Accounting Law Independent Administrative Organ Of Accounting Regulation Corporate Accounting Regulation Regime Neutralization Of Controlled Economy Japanese Sec, 
X-DOI: 10.1080/09585200126621 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200126621 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:311-330




Template-Type: ReDIF-Article 1.0
Author-Name: Jun Kawamoto 
Author-X-Name-First: Jun 
Author-X-Name-Last: Kawamoto 
Title: The development of the group accounts disclosure system in Japan 
Abstract:
  The Japanese disclosure system of consolidated statements was introduced
 in 1977 and extensively revised in 1997. The role of the bureaucracy has
 been significant in these developments and seems to be part of Japan's
 closed culture. However, other explanations could also be applied. In
 particular, although Japanese firms opposed such disclosures on the basis
 of preparation costs, the Japanese government had to modernize the
 disclosure system, including consolidation, in order to develop the
 securities market regardless of an individual company' interests. 
Journal: Accounting History Review 
Pages: 331-348 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Consolidated Statements In Japan The Business Accounting Deliberation Committee Motives For Corporate Disclosure Japanese Closed Culture Scope Of Consolidation Influences From Overseas, 
X-DOI: 10.1080/09585200126622 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200126622 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:331-348




Template-Type: ReDIF-Article 1.0
Author-Name: Masato Kikuya 
Author-X-Name-First: Masato 
Author-X-Name-Last: Kikuya 
Title: International harmonization of Japanese accounting standards 
Abstract:
  Historically, Japanese accounting standards have been quite distinct from
 International Accounting Standards (IASs) which have been perceived as
 being modelled on British-American accounting standards. However, in the
 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement
 in 1995, the Business Accounting Deliberation Committee (BADC), the
 standards-setting body in Japan, has pursued a policy of harmonization
 with IASs. Accounting standards relating to consolidated financial
 statements of companies that make cross-border offerings of securities or
 operate worldwide are being revised drastically. This paper focuses on the
 development of international accounting harmonization and its impact on
 Japan. 
Journal: Accounting History Review 
Pages: 349-368 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: International Harmonization Iass Japanese Accounting Standards E32 Iasc-IOSCO Agreement The Securities And Exchange Law, 
X-DOI: 10.1080/713757317 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757317 
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Template-Type: ReDIF-Article 1.0
Author-Name: Kees Camfferman 
Author-X-Name-First: Kees 
Author-X-Name-Last: Camfferman 
Author-Name: Terry Cooke 
Author-X-Name-First: Terry 
Author-X-Name-Last: Cooke 
Title: Dutch accounting in Japan 1609-1850: isolation or observation? 
Abstract:
  The trading station or factory maintained by the Dutch East India Company
 (VOC) was Japan's sole window on the Western world during most of the
 Tokugawa period (1600-1868). While many aspects of the factory's role in
 Dutch/Japanese cultural exchange have been researched little is known in
 the West of the accounting at the factory. This paper considers the
 possibility that double-entry bookkeeping employed by the Dutch may have
 been diffused to the Japanese. The available evidence is synthesized after
 considering the accounting system in the Dutch factory. 
Journal: Accounting History Review 
Pages: 369-382 
Issue: 3 
Volume: 11 
Year: 2001 
Keywords: Dutch East India Company Japan Deshima Diffusion Of Accounting Technology Financial Records, 
X-DOI: 10.1080/713757323 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/713757323 
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:369-382




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: An analysis of the first ten volumes of research in Accounting, Business and Financial History 
Abstract:
  Although numerous studies have focused upon the publishing patterns of
 leading academic accounting journals, the area of accounting history has
 largely been neglected. This paper uses standard content and citation
 techniques to analyse the 155 articles published in the first ten volumes
 of Accounting, Business and Financial History across the period 1990 to
 2000. It highlights the leading individual and institutional contributors
 to ABFH, the major foci of their studies and the journals, articles and
 scholars exerting the greatest influence upon ABFH authors. 
Journal: Accounting History Review 
Pages: 1-24 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Accounting History, Abfh, Publishing Patterns, Content Analysis, Citation Analysis, 
X-DOI: 10.1080/09585200110107939 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107939 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:1-24




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Kobrak 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Kobrak 
Title: Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG 
Abstract:
  While historians have for a long time recognized the importance of the
 First World War to the general flow of history, business economists do not
 fully appreciate the impact of the war on commercial relationships. The
 First World War transformed the political, economic, and social context,
 in which business was done, forcing companies to develop new strategies
 and activities, some of which were almost unimaginable before August 1914.
 This article focuses on one aspect of doing business: foreign exchange
 management. It argues that Schering AG and its parent, like many German
 companies after the First World War, were obliged to refocus their
 activities around their foreign exchange exposures and that the management
 of foreign exchange issues contributed to a much tighter relationship
 between businesses, government, and business associations than had existed
 before the war and for which some aspects of Germany's system of corporate
 control were not well adapted to handle. 
Journal: Accounting History Review 
Pages: 25-42 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Germany, Schering Ag, Chemical Industry, Foreign Exchange Management, Interwar Recovery, Business History, 
X-DOI: 10.1080/09585200110107948 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107948 
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Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Powell 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Powell 
Title: 'Specialities still continue to increase amazingly': division of labour among building-related firms 
Abstract:
  Growth of division of labour among building-related firms in Bristol
 between 1850 and 1939 was virtually continuous, with fastest growth
 between c. 1900 and 1920. By contrast, the onset and subsequent
 retardation of accelerated growth in London occurred earlier. Probable
 influences favouring growth were the extent of the market, falling
 transaction costs and, particularly, technical innovation and diffusion,
 apparently associated with recession in total building activity.
 Innovations were a strong source of division of labour in the fields of
 building component and materials processing, and the installation of
 building services. 
Journal: Accounting History Review 
Pages: 43-72 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Building, Construction, Division Of Labour, Technical Innovation, Sub-CONTRACTING, 
X-DOI: 10.1080/09585200110107957 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107957 
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Template-Type: ReDIF-Article 1.0
Author-Name: T. A. Lee 
Author-X-Name-First: T. A. 
Author-X-Name-Last: Lee 
Title: UK immigrants and the foundation of the US public accountancy profession 
Abstract:
  Building on a previous study (Lee, 1997) describing the case of Edinburgh
 chartered accountants, the current study observes 394 chartered and
 incorporated accountants who migrated to the US by the end of 1914. The
 data are reported in the context of an emerging US public accountancy
 profession, and the purpose of the paper is to document the migration and
 its place in the development of American public accountancy. A comparison
 is made with 112 unqualified emigrants from the UK to the US who became
 public accountants there by the end of 1914. This contrast provides a
 means of discovering subsets of the migrant group with respect to
 preemigration backgrounds and post-immigration careers of 506 men.
 Comparisons are also made of differences within defined subsets of the
 qualified migrant group. Data were collected from available UK and US
 sources. These were then aggregated in a manner that permits a coherent
 picture to emerge of the immigrants as public accountants in the US at the
 end of the nineteenth and beginning of the twentieth centuries. The
 analyses reveal that the immigrant group was relatively small, and that
 the immigrants succeeded in their careers to differing degrees. A sizeable
 proportion returned to the UK or moved on to another host country. Of
 those that remained in the US, most had productive if unexceptional lives,
 typically in public accountancy. A few men became leaders of US public
 accountancy institutions and firms. A small minority achieved senior
 positions in industry and commerce. It is argued that the influence of UK
 accountants on US accounting and auditing went beyond the documented
 successes of specific individuals and firms. The paper is therefore more
 than the typical history of prominent US accountants and firms of the
 past. 
Journal: Accounting History Review 
Pages: 73-94 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Chartered Accountants, Immigration, Institutions, Professionalization, Public Accountancy, 
X-DOI: 10.1080/09585200110107966 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107966 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:73-94




Template-Type: ReDIF-Article 1.0
Author-Name: Lino Cinquini 
Author-X-Name-First: Lino 
Author-X-Name-Last: Cinquini 
Author-Name: Alessandro Marelli 
Author-X-Name-First: Alessandro 
Author-X-Name-Last: Marelli 
Title: An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services' 
Abstract:
  This article provides an analysis of the thoughts of an Italian academic
 who lived in the first half of the twentieth century, Lorenzo De Minico,
 in particular it regards his approach to the allocation of common costs.
 De Minico's main concern was with the conventional, subjective allocation
 methods proposed by Italian practitioners and academics of his time. He
 valiantly searched for a methodological approach based on using causality
 as the basis for linking costs to cost objects. The most interesting
 finding of De Minico was the concept of 'flows of services' and his
 commitment to offering a convincing answer to the problem of general or
 common cost apportionment that went beyond 'traditional' criteria. De
 Minico's 'flows of services' referred to the outputs of resources consumed
 in indirect services. These indirect costs can be considered easily
 'directly attributable' only if it is possible to measure the connected
 'flows of services'. The article shows that the concept developed by De
 Minico in early twentieth century of Italy confirms the idea that some
 theoretical frameworks for a causal allocation of common costs were in
 existence many decades before information technology made such systems a
 practical proposition. 
Journal: Accounting History Review 
Pages: 95-111 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Early Twentieth Century, Italy, Cost Accounting, Common Costs, Allocation Methods, Flows Of Services, 
X-DOI: 10.1080/09585200110107975 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107975 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:95-111




Template-Type: ReDIF-Article 1.0
Author-Name: Derek Matthews 
Author-X-Name-First: Derek 
Author-X-Name-Last: Matthews 
Title: The use of the postal questionnaire in accounting history research 
Abstract:
  This methodological article discusses the first project in accounting
 history to use the postal questionnaire as a research tool. The historical
 context was the changing nature of the company audit in Britain, and this
 article outlines the process by which the questionnaire was devised, the
 stages through which the project developed, the data that were collected,
 and how these were analysed and interpreted. A significant innovation was
 to sample, in equal proportions, accountants who qualified in each decade
 from the 1920s and 1930s down to the 1980s, and direct the questioning
 toward their early training and careers, thereby generating historical
 trends in the responses. Some of the results of the survey are given here
 by way of illustrating the weaknesses and strengths/costs and benefits of
 the technique in comparison with oral history and traditional documentary
 sources. 
Journal: Accounting History Review 
Pages: 113-129 
Issue: 1 
Volume: 12 
Year: 2002 
Keywords: Methodology, Postal Questionnaires, Auditing, Accounting History, 
X-DOI: 10.1080/09585200110107984 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200110107984 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:113-129




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Author-Name: Salvador Carmona 
Author-X-Name-First: Salvador 
Author-X-Name-Last: Carmona 
Title: Accounting history research in Spain, 1996-2001: an introduction 
Abstract:
Journal: Accounting History Review 
Pages: 149-155 
Issue: 2 
Volume: 12 
Year: 2002 
X-DOI: 10.1080/09585200210134884 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134884 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:149-155




Template-Type: ReDIF-Article 1.0
Author-Name: Jose Jurado-Sanchez 
Author-X-Name-First: Jose 
Author-X-Name-Last: Jurado-Sanchez 
Title: Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081 
Abstract:
  The purpose of this article is to examine the accounting and auditing in
 the Spanish Royal Household between 1561 and 1808. The Royal Household was
 the third most important item of expenditure that the State Treasury
 financed, after the Army and Navy and the National Debt. On studying
 spending control in the Royal Household, we have rejected the idea, often
 advanced by historiography, that there was no spending control within this
 institution. On the contrary, treasurers and accountants were only able to
 release funds for expenditure purposes on the basis of prior
 authorization. However, the efficiency of spending control was very
 limited due to technical, administrative and, above all, social and
 political elements. 
Journal: Accounting History Review 
Pages: 157-185 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Spanish Royal Household, State Expenditure, Charge And Discharge, Spending Control, Auditing, Double Entry, 
X-DOI: 10.1080/09585200210134901 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134901 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:157-185




Template-Type: ReDIF-Article 1.0
Author-Name: Salvador Carmona 
Author-X-Name-First: Salvador 
Author-X-Name-Last: Carmona 
Title: Esteban Hernandez Esteve: an appreciation 
Abstract:
  Accounting history research enjoys a status of high esteem and
 consideration in Spain. This may be explained by the joint effects of two
 factors, one institutional and the other relating to the role of certain
 individuals. Institutional aspects refer to the autonomy that Spanish law
 grants to universities to set up their own research agendas as well as the
 impact of research assessment exercises that focus on research quality
 over a priori considerations of specific research areas. On the individual
 front, the leading role has been played by Esteban Hernandez Esteve. A
 high quality researcher, he has also served to galvanize research into
 accounting history, not least by developing structures that nurture
 research into accounting history, in particular the Comision de Historia
 de la Contabilidad de AECA, and by providing tireless research advice to
 those working in the field. 
Journal: Accounting History Review 
Pages: 187-202 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Accounting History Research, Spain, Esteban Hernandez Esteve, 
X-DOI: 10.1080/09585200210134893 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134893 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:187-202




Template-Type: ReDIF-Article 1.0
Author-Name: Enrique Llopis 
Author-X-Name-First: Enrique 
Author-X-Name-Last: Llopis 
Author-Name: Esther Fidalgo 
Author-X-Name-First: Esther 
Author-X-Name-Last: Fidalgo 
Author-Name: Teresa Mendez 
Author-X-Name-First: Teresa 
Author-X-Name-Last: Mendez 
Title: The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions 
Abstract:
  This paper examines the development of a new form of accounting system
 which was introduced at the Monastery of Guadalupe around 1597. Increasing
 financial pressure on those charged with the management of the economic
 activities of the Monastery necessitated the development of an accounting
 system which would enable decision making. The system that was introduced
 led to the production of documents known as 'Hojas de Ganado', or
 'Livestock Sheets'. The nature of the information contained in these
 sheets suggests a move away from the traditional form of cash accounting,
 prevalent at the time, towards a more modern system of accounting which
 enabled the Monastery's management to make decisions, on the basis of
 profit figures, as to the best way to manage its lands and economic
 operations. 
Journal: Accounting History Review 
Pages: 203-229 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Monastery Of Guadalupe, Decision Making, 
X-DOI: 10.1080/09585200210134929 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134929 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:203-229




Template-Type: ReDIF-Article 1.0
Author-Name: Eva Carmona 
Author-X-Name-First: Eva 
Author-X-Name-Last: Carmona 
Author-Name: Donato Gomez 
Author-X-Name-First: Donato 
Author-X-Name-Last: Gomez 
Title: Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44 
Abstract:
  Existing literature on the deployment of cost techniques in early public
 sector organizations largely relies on archival evidence gathered from
 late eighteenth and nineteenth-century settings. Arguably, these contexts
 are characterized by a number of idiosyncratic characteristics that advise
 caution in generalizing conclusions beyond the institutional elements that
 forged those settings. Our investigation examines the case of the Royal
 Textile Mill of Guadalajara (RTM), a setting characterized by state
 ownership, competitive markets, organization of production around medieval
 guilds, and recruitment of foreign experts to conduct productive
 operations. Our findings show that the management of RTM deployed cost
 accounting techniques that comprised aspects such as control of raw
 materials and waste, control of labour and management, and allocations of
 overhead to product costing. We also find evidence which departs from
 predictions that standards relating to the control of raw materials should
 have preceded the implementation of labour cost standards. 
Journal: Accounting History Review 
Pages: 231-251 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Cost Accounting History, Textile Manufacture, Guilds, State Ownership, Guadalajara, Spain, 
X-DOI: 10.1080/09585200210134938 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134938 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:231-251




Template-Type: ReDIF-Article 1.0
Author-Name: Maria Alvarez 
Author-X-Name-First: Maria 
Author-X-Name-Last: Alvarez 
Author-Name: Fernando Gutierrez 
Author-X-Name-First: Fernando 
Author-X-Name-Last: Gutierrez 
Author-Name: Domi Romero 
Author-X-Name-First: Domi 
Author-X-Name-Last: Romero 
Title: Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective 
Abstract:
  Studies in the history of accounting have, to date, centred on the costs
 and efficiency of productive systems. However, the influence of quality
 assurance in management control systems is an aspect that has not been
 studied in detail from an historical perspective. For that, this study
 analyses the use made of accounting techniques as a contributory element
 to quality control in the case of the Royal Tobacco Factory of Seville,
 belonging to the Spanish Tobacco Monopoly, during the second half of the
 eighteenth century. 
Journal: Accounting History Review 
Pages: 253-273 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Accounting History, Quality Control, Factory Management, Spain, 
X-DOI: 10.1080/09585200210134947 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134947 
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Template-Type: ReDIF-Article 1.0
Author-Name: Miriam Nunez 
Author-X-Name-First: Miriam 
Author-X-Name-Last: Nunez 
Title: Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87 
Abstract:
  The Viceroyalty of New Spain was the main source of income for the
 Spanish Crown and the largest producer of silver in the world throughout
 the seventeenth and eighteenth centuries. Carlos III, a member of the
 Bourbon dynasty, initiated a great tax reform in the viceroyalty during
 the last third of the eighteenth century, and transferred public
 activities and leased monopolies were brought under direct state control.
 This paper focuses on the study of the specific change in the system of
 administering the gunpowder monopoly in 1766. Institutional sociology
 provides the theoretical framework for analysing the effects of
 institutionalized environments on the organizational structure and its
 expression through a process of bureaucratization as a mean of
 establishing organizational rationality. The role of accounting in the
 process of organizational change is analysed from a multidimensional
 perspective: on the one hand, as an aspect of the organizational structure
 which enables the improvement of the economic performance of the monopoly
 and to generate organizational visibility; and, on the other hand, as an
 element under the control of the creator of environmental rationality. 
Journal: Accounting History Review 
Pages: 275-315 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Accounting, Eighteenth Century, Gunpowder Monopoly, New Spain, Institutional Sociology, Management System, 
X-DOI: 10.1080/09585200210134956 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134956 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:275-315




Template-Type: ReDIF-Article 1.0
Author-Name: Marta Macias 
Author-X-Name-First: Marta 
Author-X-Name-Last: Macias 
Title: Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96 
Abstract:
  This paper analyses the case of the privatization of the Spanish tobacco
 monopoly, focusing on the period between 1887 and 1896, which corresponds
 to the first leasing contract between the state and the Spanish Tobacco
 Company and it is concerned with two different issues. First, it deals
 with the effects of privatization on accountability.The main question
 examined is whether public and private ownership entail different
 approaches to the way in which managers are accountable to owners, and the
 impact this issue had on corporate reporting. Second, it is concerned with
 exploring the determinants of accounting disclosure. Here, the basic issue
 is to understand the factors shaping changes in corporate reporting during
 the period of study. 
Journal: Accounting History Review 
Pages: 317-345 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Accounting History, Corporate Reporting, Privatization, Tobacco Monopoly, Spain, 
X-DOI: 10.1080/09585200210134965 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134965 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:317-345




Template-Type: ReDIF-Article 1.0
Author-Name: Luis Fernandez-Revuelta 
Author-X-Name-First: Luis 
Author-X-Name-Last: Fernandez-Revuelta 
Author-Name: Donato Gomez 
Author-X-Name-First: Donato 
Author-X-Name-Last: Gomez 
Author-Name: Keith Robson 
Author-X-Name-First: Keith 
Author-X-Name-Last: Robson 
Title: Fuerzas Motrices del Valle de Lecrin, 1936-9: accounting reports and ideological struggles in time of civil war 
Abstract:
  This paper focuses on the impact of the Spanish Civil War (1936-9) on the
 accounting systems and reporting practices of Fuerzas Motrices del Valle
 de Lecrin. The accounts inform a narrative of the company's and the region
 of Almeria's experiences during the Spanish Civil War. In addition, the
 form and content of the accounts themselves are shown to be a site of
 ideological struggle both for the Republican management of the company
 during the war and the Nationalist management at the conclusion of the
 conflict. The case of Fuerzas Motrices del Valle de Lecrin indicates the
 capacity of accounting records to both reveal organizational and economic
 circumstances in wartime, and how accounts themselves may form part of the
 struggle between opposing political ideals. 
Journal: Accounting History Review 
Pages: 347-368 
Issue: 2 
Volume: 12 
Year: 2002 
Keywords: Spanish Civil War, Electricity Utility, Almeria, Ideology, Accounting Reports, 
X-DOI: 10.1080/09585200210134974 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210134974 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:347-368




Template-Type: ReDIF-Article 1.0
Author-Name: Roger Juchau 
Author-X-Name-First: Roger 
Author-X-Name-Last: Juchau 
Title: Early cost accounting ideas in agriculture: the contributions of Arthur Young 
Abstract:
  This paper summarizes and reviews the accounting thoughts of Arthur Young
 (1741-1820) and their place in the early development of modern
 agricultural accounting in Britain. The paper outlines his key
 prescriptions for agricultural accounting and comments on the standing of
 these prescriptions in the light of later developments in accounting and
 accounting thought. The paper argues that Arthur Young should be accorded
 recognition for his pioneering advocacy of costing and cost allocation
 concepts as well as exit-value accounting. 
Journal: Accounting History Review 
Pages: 369-386 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Arthur Young, Cost Accounting In Agriculture, Costing History, Exit-VALUE, Farm Accounts, Farm Costing, Internal Accounting, 
X-DOI: 10.1080/09585200210164566 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:369-386




Template-Type: ReDIF-Article 1.0
Author-Name: W. M. McInnes 
Author-X-Name-First: W. M. 
Author-X-Name-Last: McInnes 
Title: An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86 
Abstract:
  This study describes and analyses the accounting costs reported in the
 financial statements of the British Gas Corporation (BGC) during its
 fourteen years (1972-86) as a state-owned natural monopoly. Evidence is
 provided of the various roles in which these accounting costs were used in
 the regulation of the corporation. The agency perspective developed by
 Whittington (1985) is used to provide an analytical framework for
 discussion of the effects of BGC's accounting costs on the allocation of
 burdens and rewards between gas consumers and taxpayers through being used
 in these various roles. Further analytical insights are drawn from
 developments subsequent to privatisation in 1986. 
Journal: Accounting History Review 
Pages: 387-418 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Accounting Costs, Long Run Marginal Costs, Financial Statements, State-OWNED, Natural Monopoly, Gas Consumers, Taxpayers, 
X-DOI: 10.1080/09585200210164575 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164575 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:387-418




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Wright 
Author-X-Name-First: Robert 
Author-X-Name-Last: Wright 
Title: Reforming the US IPO market: lessons from history and theory 
Abstract:
  The current US IPO market is inefficient and unfair. To protect their own
 balance sheets, US investment banks systematically underprice offerings.
 To ration the cheap securities, the investment banks utilize various
 nefarious nonprice rationing techniques, including kickbacks. Regulators
 should reform the market by loosening restrictions against issuers. The
 early history of the market (1781-1861) shows that unregulated IPO markets
 can function efficiently. Early US corporations successfully sold equities
 directly to investors without the aid of intermediaries because they could
 overcome information asymmetry cheaply. Today, the Information Revolution
 is again decreasing the cost of reducing information asymmetry between
 investors and issuers. Regulators could improve upon the past, however, by
 allowing the market to price ration new shares via an auction method. 
Journal: Accounting History Review 
Pages: 419-437 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Investment Banking, Initial Public Offerings, Direct Public Offerings, Theory, Of, Asymmetric Information, History Of Securities Markets, 
X-DOI: 10.1080/09585200210164584 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164584 
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Template-Type: ReDIF-Article 1.0
Author-Name: Gerald Crompton 
Author-X-Name-First: Gerald 
Author-X-Name-Last: Crompton 
Author-Name: Robert Jupe 
Author-X-Name-First: Robert 
Author-X-Name-Last: Jupe 
Title: 'An awkward fence to cross': railway capitalization in Britain in the inter-war years 
Abstract:
  This paper examines the related problems of the capitalization and
 financial performance of the railway companies in the inter-war period. It
 examines the critics' view that the railways were over-capitalized, and
 places the debate in context by analysing the dividend and accounting
 policies of the companies and the consequences for investment. It also
 examines the conflicting views of railway management and shareholders over
 capital expenditure. The paper concludes that the railways were both
 financially over-capitalized and physically under-capitalized, and so
 faced very serious financial problems that were incapable of resolution
 within the existing ownership structure. 
Journal: Accounting History Review 
Pages: 439-459 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Railway History, Capitalization, Regulation, Investment, Dividends, 
X-DOI: 10.1080/09585200210164593 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164593 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:439-459




Template-Type: ReDIF-Article 1.0
Author-Name: Valerio Antonelli 
Author-X-Name-First: Valerio 
Author-X-Name-Last: Antonelli 
Author-Name: Fabrizio Cerbioni 
Author-X-Name-First: Fabrizio 
Author-X-Name-Last: Cerbioni 
Author-Name: Antonio Parbonetti 
Author-X-Name-First: Antonio 
Author-X-Name-Last: Parbonetti 
Title: The rise of cost accounting: evidence from Italy 
Abstract:
  Accounting historians link the origins of cost accounting to the rise of
 manufacturing firms and, in a more detailed way, to efficiency control,
 pricing and decision-making problems faced in those organizations. To
 date, the international debate has mainly focused on practices in the USA,
 Great Britain and France, with little evidence available of developments
 in other countries, such as Italy. In this paper, the authors analyse the
 development of cost accounting in an Italian firm, 'La Magona d'Italia'.
 This iron, steel and tinplate firm, situated in Piombino, is observed over
 the period 1865-1940, i.e. during the central phase of the industrial
 revolution in Italy. We find that several factors influenced the
 implementation of a cost accounting system at Magona, including efficiency
 control, strategic decision making, and stock valuation. We also find a
 strong British influence on Magona's strategy, organization and
 information system, particularly in respect of finance, managers,
 technology and accounting practices. There is little evidence that Italian
 accounting traditions and practice played much of a role. 
Journal: Accounting History Review 
Pages: 461-486 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Origins Of Cost Accounting, Italy, La Magona D'ITALIA, Tinplate Manufacture, British, Influences, 
X-DOI: 10.1080/09585200210164601 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164601 
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Template-Type: ReDIF-Article 1.0
Author-Name: Robin Pearson 
Author-X-Name-First: Robin 
Author-X-Name-Last: Pearson 
Title: Growth, crisis and change in the insurance industry: a retrospect 
Abstract:
  The insurance industry currently finds itself in a revolutionary
 situation characterized, in part, by the impact of new direct marketing
 techniques, facilitated by new technologies; by corporate restructuring
 and the creation of international mega-corporations; and by the
 accelerating globalization of the industry. This article surveys recent
 research on insurance history with the aim of placing these developments
 in their long-run context. Three areas are examined for evidence of
 continuities and discontinuities with the past: namely, the impact of
 technology, the interaction between markets and organizational change, and
 the globalization of insurance and its relationship to economic growth. 
Journal: Accounting History Review 
Pages: 487-504 
Issue: 3 
Volume: 12 
Year: 2002 
Keywords: Insurance, Reinsurance, Risk, Technology, Mergers, Globalization, 
X-DOI: 10.1080/09585200210164610 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164610 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:487-504




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History publications 2001 
Abstract:
Journal: Accounting History Review 
Pages: 505-512 
Issue: 3 
Volume: 12 
Year: 2002 
X-DOI: 10.1080/09585200210164629 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164629 
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:505-512




Template-Type: ReDIF-Article 1.0
Author-Name: Wei Lu 
Author-X-Name-First: Wei 
Author-X-Name-Last: Lu 
Author-Name: Max Aiken 
Author-X-Name-First: Max 
Author-X-Name-Last: Aiken 
Title: Accounting history: Chinese contributions and challenges 
Abstract:
Journal: Accounting History Review 
Pages: 1-3 
Issue: 1 
Volume: 13 
Year: 2003 
X-DOI: 10.1080/09585200210164566a 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566a 
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Template-Type: ReDIF-Article 1.0
Author-Name: Pak Auyeung 
Author-X-Name-First: Pak 
Author-X-Name-Last: Auyeung 
Author-Name: Paul Ivory 
Author-X-Name-First: Paul 
Author-X-Name-Last: Ivory 
Title: A Weberian model applied to the study of accounting stagnation in late Qing China 
Abstract:
  The industrialization and commercial expansion that China experienced
 following foreign intrusion, in 1840, necessitated the modernization of
 its accounting, but its accounting technology continued to stagnate for
 more than half a century. Weber's socio-historical model provides a
 framework for posing the question why indigenous accounting systems
 persisted even though superior western bookkeeping techniques were
 available. Weber's framework for the study of the relations of accounting
 to organizations and society may be divided into two analytic layers:
 structural conditions of accounting and the historical dynamic arising
 from the tensions between formal and substantive rationalities. All
 structural conditions specified in his first analytic layer as necessary
 for capital accounting were basically satisfied in Qing China. The second
 layer of Weber's framework is ideational. Rationality is the key concept
 in Weber's work. Replacing traditional accounting amounted to a direct
 challenge to substantive rationality of ti ('substance', 'essence') by the
 formal rationality of yung ('instruments', 'utility'). 
Journal: Accounting History Review 
Pages: 5-26 
Issue: 1 
Volume: 13 
Year: 2003 
Keywords: Weber, Accounting History, Qing, China, 
X-DOI: 10.1080/09585200210164566b 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566b 
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Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Author-Name: John Solotko 
Author-X-Name-First: John 
Author-X-Name-Last: Solotko 
Title: The foundation of Confucianism in Chinese and Japanese accounting 
Abstract:
  The most important Chinese philosopher, Confucius, was primarily
 concerned with improving social welfare and ethical behaviour. He preached
 enlightened state leadership and conformity to traditions. Believing in
 equal opportunity education and public service, Confucius trained
 individuals to become government officials. He emphasized the importance
 of working with others harmoniously, contending that government should
 operate on the basis of propriety, morality, and rituals rather than laws
 and punishment. This paper examines the main tenets of Confucianism and
 considers Chinese and Japanese accounting principles in light of
 Confucianism. The influence of Confucius on both Chinese and Japanese
 accounting is apparent. 
Journal: Accounting History Review 
Pages: 27-40 
Issue: 1 
Volume: 13 
Year: 2003 
Keywords: Chinese Accounting, Confucianism, East Asian Accounting, Japanese Accounting, 
X-DOI: 10.1080/09585200210164566c 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566c 
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Template-Type: ReDIF-Article 1.0
Author-Name: Simon Gao 
Author-X-Name-First: Simon 
Author-X-Name-Last: Gao 
Author-Name: Morrison Handley-Schachler 
Author-X-Name-First: Morrison 
Author-X-Name-Last: Handley-Schachler 
Title: The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history 
Abstract:
  This paper attempts to examine the influences of Confucianism, Feng Shui
 and Buddhism on the evolution of Chinese accounting before recent
 accounting reforms commencing in the 1980s. Chinese cultural variables
 (e.g. Confucianism, Taoism, Buddhism, etc.) have been widely utilized in
 studying Chinese accounting systems, the accounting profession and the
 evolution of Chinese accounting techniques. However, the literature has
 not taken into account the traditional Chinese Feng Shui belief, which was
 broadly considered as the most important part of Chinese traditional
 culture. There is much evidence to show that Chinese accounting
 development was not only influenced by Confucianism, Taoism and Buddhism,
 but also by the prevalence of Feng Shui belief in ancient China over
 thousands of years. This paper first discusses the concepts of culture and
 describes Confucianism, Feng Shui and Buddhism in China, and then examines
 the influences of Confucianism, Feng Shui and Buddhism on the evolution of
 Chinese accounting. The influences discussed are those on bookkeeping
 methods, accounting information, accounting profession/accountants,
 regulating and standardizing accounting practice, government accounting
 and private-sector accounting respectively. This paper also identifies
 some areas for future research in Chinese accounting history and culture. 
Journal: Accounting History Review 
Pages: 41-68 
Issue: 1 
Volume: 13 
Year: 2003 
Keywords: Accounting History, Buddhism, Chinese Accounting, Chinese Culture, Confucianism, Feng Shui, 
X-DOI: 10.1080/09585200210164566d 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566d 
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Template-Type: ReDIF-Article 1.0
Author-Name: Xu-dong Ji 
Author-X-Name-First: Xu-dong 
Author-X-Name-Last: Ji 
Title: Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century 
Abstract:
  This article analyses the use of the concepts of cost and profit in
 Chinese agricultural treatises. Special attention is given to the
 agricultural works Shengshi Nongshu and Pu Nongshu in the seventeenth
 century. The analysis shows how Chinese people applied the concepts of
 cost and profit to agricultural production. This paper also analyses the
 reasons for the lack of further progress of Chinese accounting in the
 eighteenth and nineteenth centuries. It concludes that Chinese accounting
 reached its peak in the Ming and Qing dynasties under a feudal framework
 and that accounting development has been strongly associated and
 constrained by its social environment, including political and cultural
 constraints. 
Journal: Accounting History Review 
Pages: 69-81 
Issue: 1 
Volume: 13 
Year: 2003 
Keywords: Accounting History, Chinese Accounting, Cost Accounting, 
X-DOI: 10.1080/09585200210164566e 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566e 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:1:p:69-81




Template-Type: ReDIF-Article 1.0
Author-Name: Z. Lin 
Author-X-Name-First: Z. 
Author-X-Name-Last: Lin 
Title: Chinese bookkeeping systems: a study of accounting adaptation and change 
Abstract:
  The evolution of bookkeeping methods is one of the main features in the
 advance of Chinese accounting over several thousand years. This paper
 outlines the invention and application of Chinese-style bookkeeping
 methods from a historical perspective. With an emphasis on the rise and
 fall of the 'increase-decrease' bookkeeping method in the mid-1960s to
 1980s, the paper not only illustrates the main characteristics of this
 bookkeeping system, but also analyses its relative strengths and
 deficiencies in contrast to the Italian-style debit-credit bookkeeping
 system. It is contended that the increase-decrease system is a continuing
 innovation of the Chinese-style bookkeeping and an attempt to adapt the
 western bookkeeping system in terms of the Chinese social and cultural
 traditions. Studies of this bookkeeping system may generate certain
 insightful input for the potential improvement of modern bookkeeping in
 other countries in light of the changing technological and economic
 conditions. 
Journal: Accounting History Review 
Pages: 83-98 
Issue: 1 
Volume: 13 
Year: 2003 
Keywords: Bookkeeping, Double-entry Bookkeeping, Chinese Accounting, Accounting History, 
X-DOI: 10.1080/09f85200210164566f 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09f85200210164566f 
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Template-Type: ReDIF-Article 1.0
Author-Name: Neil Robson 
Author-X-Name-First: Neil 
Author-X-Name-Last: Robson 
Title: From voluntary to state control and the emergence of the department in UK hospital accounting 
Abstract:
  This paper explores the development and diffusion of accounting
 techniques in UK hospitals and finds that attempts to utilise accounting
 data, for performance measurement and control, predate the introduction of
 the NHS in 1948. The main focus of the paper is the move from the uniform
 system of accounts, first introduced in 1893, to departmental accounting
 information in 1956. After identifying the antecedent accounting
 conditions the paper explores both why and how change occurred by
 analysing the roles of dominant individuals, institutions, political and
 economic forces that led to the introduction of departmental accounting.
 The process of change, after the nationalisation of the hospitals in 1948,
 had a significant impact on the accounting technology adopted: with
 departmental budgeting being dropped. Finally, the role of the medical
 profession in the departmentalisation debate is explored and possible
 explanations for the reluctance to adopt new management accounting
 techniques are discussed. 
Journal: Accounting History Review 
Pages: 99-123 
Issue: 2 
Volume: 13 
Year: 2003 
Keywords: hospital accounting, uniform accounts, voluntary, department, costing, budgets, 
X-DOI: 10.1080/095852000084969 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/095852000084969 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:99-123




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Mattessich 
Author-X-Name-First: Richard 
Author-X-Name-Last: Mattessich 
Title: Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications 
Abstract:
  At the beginning of the nineteenth century the former glory of Italian
 accounting was overshadowed by its decline during the eighteenth century,
 and literature from France, England, Germany, America and other countries
 took centre-stage. 'Theories of accounts' (rather than 'accounting
 theories') dominated not merely the early but also the later part of this
 century when Italian accounting had regained a prominent position beside
 other countries. The relation of those theories to the 'charts of
 accounts'-which later became so prominent in Continental Europe is
 historically important. The controversies over personalistic versus
 materialistic accounts and that between entity versus proprietary
 theories, as well as the emergence of other theories are discussed with
 reference to individual authors. Diverse topics from railroad accounting
 and auditing to various aspects of cost accounting are investigated.
 Particularly important are the pioneering efforts of this period that
 anticipated further developments. These manifested themselves in the
 following ideas: entity theory, flow of funds statement, matrix
 accounting, different aspects of valuation, allocation and depreciation,
 price-level adjustments and indexation, current values, exit values,
 residual income valuation, managerial control, the emergence of competing
 accounting (and Bilanz) theories, the separation of fixed from variable
 costs, fixed and flexible budgeting, zero-based budgeting, PERT, transfer
 prices, break-even charts, variance analysis, job-order costing, labour
 and machine hour rates, standard costing, price determination, integrating
 financial and cost accounting, clean surplus theory, agricultural
 accounting, holding gains, and other topics. Appendix A offers an overview
 of Nineteenth century scholars concerned with accounting history (together
 with one representative work of each), and Appendix B lists the nationally
 (and often internationally) prominent names of accounting authors born in
 the nineteenth century but also or exclusively active during the twentieth
 century. The paper integrates approximately 400 publications of which less
 than half are of the English tongue. 
Journal: Accounting History Review 
Pages: 125-170 
Issue: 2 
Volume: 13 
Year: 2003 
Keywords: Accounting research, history, nineteenth century, Twentieth century (beginning), innovations, international, 
X-DOI: 10.1080/0958520032000084978 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000084978 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:125-170




Template-Type: ReDIF-Article 1.0
Author-Name: Kees Camfferman 
Author-X-Name-First: Kees 
Author-X-Name-Last: Camfferman 
Author-Name: Stephen Zeff 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Zeff 
Title: 'The apotheosis of holding company accounting': Unilever's financial reporting innovations from the 1920s to the 1940s 
Abstract:
  The annual reports of Unilever were widely hailed in the 1940s as
 outstanding examples of holding company accounting. The accounts did
 indeed contain many new and innovative features, including segment
 reporting of sales turnover. This contrasts with the frequently negative
 assessments of the company's reporting before World War II, and the fact
 that the company was on record as a relatively late adopter of
 consolidated statements. In this paper, Unilever's reporting practices
 from the 1920s to the 1940s are analysed. We argue that the reporting
 changes of the 1940s had clear antecedents in the 1920s and 1930s, when
 they emerged in conjunction with the transformation of Unilever from a
 family-dominated enterprise into a professionally managed organisation. We
 also argue that, in order to evaluate properly Unilever's pre-war
 reporting practices, one needs to take into consideration the nature of
 Unilever as a complex federation of companies, rather than a unitary
 organisation, and to examine the chairman's address at the annual general
 meetings. The speeches by Francis D'Arcy Cooper, in particular, contained
 important disclosures not found in the annual reports. By the early 1940s,
 Unilever's commitment to improve its financial reporting was sufficiently
 developed for its officials, in particular Geoffrey Heyworth and P.M.
 Rees, to play important roles in the drafting of the English Institute's
 Recommendations on Accounting Principles and in the deliberations of the
 Company Law Amendment Committee whose report led to the Companies Act
 1947. We therefore conclude that Unilever should be ranked with such
 companies as Dunlop Rubber among the key actors in the modernisation of
 British financial reporting during the 1930s and 1940s. 
Journal: Accounting History Review 
Pages: 171-206 
Issue: 2 
Volume: 13 
Year: 2003 
Keywords: Unilever, Lever Brothers, financial reporting, Companies Acts, holding company reporting, segment reporting, voluntary disclosure, 
X-DOI: 10.1080/0958520032000084987 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000084987 
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Template-Type: ReDIF-Article 1.0
Author-Name: David Higgins 
Author-X-Name-First: David 
Author-X-Name-Last: Higgins 
Author-Name: Steve Toms 
Author-X-Name-First: Steve 
Author-X-Name-Last: Toms 
Title: Financial distress, corporate borrowing, and industrial decline: the Lancashire cotton spinning industry, 1918-38 
Abstract:
  The analysis presented is based on a case study of Lancashire cotton
 textile firms. It traces their financial history through the sharp boom of
 1919-20, and the sudden crisis that followed. Using a sample of
 representative companies it is shown that firms unwittingly adopted
 inappropriate financial structures that acted as the decisive constraint
 on the adoption of recovery strategies in the subsequent slump. The paper
 explains how the relationship between indebtedness and asset values
 prevented subsequent internal financial retrenchment, restructuring and
 re-equipment, and dictated the competitive processes within the industry.
 It is demonstrated that financial constraints were the decisive factor
 determining the feasibility of competitive strategies available to the
 industry's leaders. 
Journal: Accounting History Review 
Pages: 207-232 
Issue: 2 
Volume: 13 
Year: 2003 
Keywords: cotton, textiles, financial structure, turnaround strategies, 
X-DOI: 10.1080/0958520032000084996 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000084996 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:207-232




Template-Type: ReDIF-Article 1.0
Author-Name: Carol Royal 
Author-X-Name-First: Carol 
Author-X-Name-Last: Royal 
Title: Snakes and career ladders in the investment banking industry: the making of Barclays De Zoete Wedd (BZW) - an international perspective, 1982-96 
Abstract:
  This paper emphasises the importance of business history for analysing
 labour market structures and practices in financial markets in the United
 Kingdom and more particularly at Barclays De Zoete Wedd (BZW), the
 international investment banking arm of the British bank Barclays plc. By
 adopting an historical perspective, this study departs from existing
 literature and presents new explanations concerning the importance of the
 relationship between business history and the origins and functions of
 internal labour markets. The theoretical framework elaborated involves a
 model and a timeline in its analysis, which highlights significant
 emerging patterns in internal labour markets that become evident over
 time. The study reveals evidence that, contrary to the arguments raised by
 scholars which suggest a decline in internal labour market practices in
 favour of a return to a more market-based system, internal labour market
 arrangements continue to apply to an organisation such as BZW at all
 stages in its organisational development. 
Journal: Accounting History Review 
Pages: 233-262 
Issue: 2 
Volume: 13 
Year: 2003 
Keywords: business history, labour markets, internal labour markets, organisational development, managing internally, 
X-DOI: 10.1080/0958520032000085003 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000085003 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:233-262




Template-Type: ReDIF-Article 1.0
Author-Name: Mahmoud Ezzamel 
Author-X-Name-First: Mahmoud 
Author-X-Name-Last: Ezzamel 
Title: The Beginnings of Accounting and Accounting Thought 
Abstract:
Journal: Accounting History Review 
Pages: 263-273 
Issue: 2 
Volume: 13 
Year: 2003 
X-DOI: 10.1080/0958520032000085012 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000085012 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:263-273




Template-Type: ReDIF-Article 1.0
Author-Name: Shirley Carlon 
Author-X-Name-First: Shirley 
Author-X-Name-Last: Carlon 
Author-Name: Richard Morris 
Author-X-Name-First: Richard 
Author-X-Name-Last: Morris 
Title: The economic determinants of depreciation accounting in late nineteenth-century Britain 
Abstract:
  This paper examines the economic incentives for unregulated companies, in
 late nineteenth-century Britain, to disclose in their published accounts
 the fact that they had charged depreciation. We argue that the disclosure
 will be positively associated with whether a company has outside
 shareholders and long-term debtholders, profitability, extent of
 depreciable assets, appointment of a professional auditor, and size. These
 hypotheses are tested using 150 British companies from the years 1880/81,
 1889/90 and 1899/01. Our results indicate that whether depreciation was
 charged is related to profitability and, to a lesser extent, to the
 presence of outside shareholders, long-term debt holders and the
 appointment of a professional auditor. However, the amount of depreciation
 charged is related only to profitability and appears to be
 opportunistically determined. 
Journal: Accounting History Review 
Pages: 275-303 
Issue: 3 
Volume: 13 
Year: 2003 
Keywords: accounting history, depreciation, dividends, profits, positive accounting theory, 
X-DOI: 10.1080/09585200310001606590 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200310001606590 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:3:p:275-303




Template-Type: ReDIF-Article 1.0
Author-Name: David Dugdale 
Author-X-Name-First: David 
Author-X-Name-Last: Dugdale 
Author-Name: T. Colwyn Jones 
Author-X-Name-First: T. Colwyn 
Author-X-Name-Last: Jones 
Title: Battles in the costing war: UK debates, 1950-75 
Abstract:
  In the UK, 1950-75 was a lively period in the long-running debates
 between proponents of absorption and marginal costing. In the nexus of
 competing interests, management accountants advocated and defended rival
 costing systems with much vigour and passion. Expressed in the language of
 the times, these debates were 'battles' in the costing 'war'. We focus on
 these battles, analysing the various forces that operated upon the
 combatants, and locate them in the wider costing war. We conclude that no
 final resolution of the conflict was achieved in the twentieth century,
 nor is one likely in the foreseeable future. 
Journal: Accounting History Review 
Pages: 305-338 
Issue: 3 
Volume: 13 
Year: 2003 
Keywords: absorption costing, marginal costing, direct costing, interests, emotion, conflict, 
X-DOI: 10.1080/09585200310001606608 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200310001606608 
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Template-Type: ReDIF-Article 1.0
Author-Name: Bernardo Batiz-Lazo 
Author-X-Name-First: Bernardo 
Author-X-Name-Last: Batiz-Lazo 
Author-Name: Gustavo A. Del Angel 
Author-X-Name-First: Gustavo A. Del 
Author-X-Name-Last: Angel 
Title: Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75 
Abstract:
  In this article we explore the emergence and evolution of collaboration
 agreements among different types of intermediaries in the UK and Mexican
 financial systems. Collaboration in the UK looks at agreements between
 non-bank and non-finance providers aiming to modify their competitive
 capabilities and circumvent barriers to enter deposit markets.
 Collaboration in Mexican banking considered agreements between commercial
 banks and small regional banks during the period of 1945 to 1975.
 Agreements in Mexican banking are benchmarked against collaboration in the
 UK. As a result, research in this article sheds light on the success of
 collaboration agreements through changes in competitive strength rather
 than the longevity of the transaction or the formality and structural
 visibility of the agreements. Evidence documented here also helps in
 remedying a shortage of research around financial institutions in less
 developed countries and the economic and business history of Latin
 America, while providing an international comparison. 
Journal: Accounting History Review 
Pages: 339-368 
Issue: 3 
Volume: 13 
Year: 2003 
Keywords: comparative financial markets, UK, Mexico, market structure, networks, 
X-DOI: 10.1080/09585200310001606617 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200310001606617 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:3:p:339-368




Template-Type: ReDIF-Article 1.0
Author-Name: Gloria Vollmers 
Author-X-Name-First: Gloria 
Author-X-Name-Last: Vollmers 
Title: Industrial slavery in the United States: the North Carolina turpentine industry 1849-61 
Abstract:
  The operation of the North Carolina turpentine industry in the late
 Antebellum period (1849-61) depended upon labour supplied by slaves who
 were either owned or hired. The nature of the work, which covered
 thousands of acres of forestland, led to the use of a task system whereby
 each slave was assigned a large tract of forest that was worked with
 little supervision over several months. An important finding is the
 content and significance of the production records for the slaves assigned
 to these long-term tasks. The slaves, like those in other industries and
 on plantations, could earn a certain amount of money for themselves by
 taking on extra chores. Details of those payments appear in these records.
 The conditions of life, including food, clothing, and the forest
 environment are reconstructed where possible. The records raise some
 questions about the relationship between the payments, extra work and
 slave behaviour which however, remain unanswered. 
Journal: Accounting History Review 
Pages: 369-392 
Issue: 3 
Volume: 13 
Year: 2003 
Keywords: industrial slavery, slavery, turpentine industry, accounting for slavery, North Carolina, archival research, 
X-DOI: 10.1080/09585200310001606626 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200310001606626 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:3:p:369-392




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting history publications 2002 
Abstract:
Journal: Accounting History Review 
Pages: 393-399 
Issue: 3 
Volume: 13 
Year: 2003 
X-DOI: 10.1080/0958520032000138509 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520032000138509 
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:3:p:393-399




Template-Type: ReDIF-Article 1.0
Author-Name: Lee Parker 
Author-X-Name-First: Lee 
Author-X-Name-Last: Parker 
Title: 'Presenting' the past: perspectives on time for accounting and management history 
Abstract:
  Concepts of time in accounting and management historiography have only
 previously been considered as partial subsets of other methodological
 issues. This paper investigates our concepts of historical time with a
 view to offering alternative foundations to the unidirectional linear
 concept of chronological time employed in historical research project
 design and execution. Its analytical approach is pluralist in that it
 draws upon the historiographic writings of historians and historical
 theorists of traditional and post-modern persuasions, both within and
 beyond the accounting and management history fields. It addresses
 teleological, historicist and narrativist temporal underpinnings and
 considers historical practice in relation to assumptions about and
 interpretations of continuity and discontinuity. Time is extended beyond
 its conventional accounting and management chronology to include
 consideration of co-present, cyclical, relativist, structuralist and
 spatial time. Intrinsic and reflexive relationships between past, present
 and future are explored. The paper argues for a postmodern pluralisation
 of our historiographic approaches to time and their informing
 revisitations of historical accounting and management subjects with a view
 to better understanding that which we thought we already knew. 
Journal: Accounting History Review 
Pages: 1-27 
Issue: 1 
Volume: 14 
Year: 2004 
Keywords: time, historiography, past, present, future, continuity, discontinuity, 
X-DOI: 10.1080/0958520042000176902 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000176902 
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Template-Type: ReDIF-Article 1.0
Author-Name: Peter Boys 
Author-X-Name-First: Peter 
Author-X-Name-Last: Boys 
Title: The mystery of the missing members: the first 600 chartered accountants in England and Wales 
Abstract:
  There are a number of factual errors within the authoritative literature
 on the history of the Institute of Chartered Accountants in England and
 Wales and of its five founder bodies. The aim of this article is to
 outline some of these errors, explain how and why they arose, and attempt
 to correct them. Its primary concern is to establish the membership of
 these early professional accountancy bodies at the time of the granting of
 a royal charter in May 1880. 
Journal: Accounting History Review 
Pages: 29-52 
Issue: 1 
Volume: 14 
Year: 2004 
Keywords: Institute of Chartered Accountants in England and Wales, Incorporated Society of Liverpool Accountants, Institute of Accountants, Manchester Institute of Accountants, Society of Accountants in England, Sheffield Institute of Accountants, 
X-DOI: 10.1080/0958520042000176911 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000176911 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:29-52




Template-Type: ReDIF-Article 1.0
Author-Name: R. H. Parker 
Author-X-Name-First: R. H. 
Author-X-Name-Last: Parker 
Title: Accountancy on the periphery: the profession in Exeter to 1939 
Abstract:
  This paper presents an historical case study of the accountancy
 profession in the English cathedral city and county town of Exeter. Inter
 alia, it examines the idea that the formation of professional accountancy
 bodies served not only to enhance the collective economic status and
 social mobility of their members but also, in the case of a city like
 Exeter located on the periphery of the UK, to enhance their geographical
 mobility. The emphases of the paper are on the growth in the numbers of
 accountants, migration of accountants (both within the UK and overseas),
 and the overlapping 'jurisdictions' of accountants with other professions.
 Exeter's experience is compared and contrasted with that of the UK as a
 whole and suggestions are made for further research. The paper includes
 data on professional accountants qualifying in and/or working in Exeter
 from the late 1870s to the outbreak of the World War II in 1939. 
Journal: Accounting History Review 
Pages: 53-89 
Issue: 1 
Volume: 14 
Year: 2004 
Keywords: accountancy profession, Exeter, jurisdiction, migration, periphery, 
X-DOI: 10.1080/0958520042000176920 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000176920 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:53-89




Template-Type: ReDIF-Article 1.0
Author-Name: Monica Keneley 
Author-X-Name-First: Monica 
Author-X-Name-Last: Keneley 
Title: Adaptation and change in the Australian life insurance industry: an historical perspective 
Abstract:
  In the wake of the deregulation of the financial sector in Australia in
 the 1980s and 1990s the life insurance industry has undergone a period of
 rapid change and reorganisation. Part of this adjustment has been the move
 towards the integration of financial service provision and the rise of
 bancassurance. This paper investigates the strategies adopted by
 Australian life insurers as they moved into the increasingly competitive
 environment triggered by the lifting of government restrictions on banking
 practices. It compares the approach of life insurers with that adopted in
 an earlier period of expansion and change. During the 1950s and 1960s an
 influx of foreign owned insurance companies into the Australian market
 precipitated the diversification of domestic life insurers into other
 insurance markets. The catalyst for change in both cases was the change in
 information costs brought about by the change in the competitive
 environment. The experience of the Australian life insurance market would
 suggest that there is a link between changing information costs and
 changing organisational structures. However this link is circumscribed by
 the institutional environment. 
Journal: Accounting History Review 
Pages: 91-109 
Issue: 1 
Volume: 14 
Year: 2004 
Keywords: life insurance, Australia, financial services sector, regulation, bancassurance, 
X-DOI: 10.1080/0958520042000176939 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000176939 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:91-109




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Title: Book review 
Abstract:
  Georgina Ferry (2003) A Computer Called LEO: Lyons Teashops and the
 World's First Office Computer, London: Fourth Estate, pp. xii + 221.
 &#xa3;15.99 (hbk), ISBN 1841-15185-8. 
Journal: Accounting History Review 
Pages: 111-113 
Issue: 1 
Volume: 14 
Year: 2004 
X-DOI: 10.1080/0958520042000176894 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000176894 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:111-113




Template-Type: ReDIF-Article 1.0
Author-Name: Janette Rutterford 
Author-X-Name-First: Janette 
Author-X-Name-Last: Rutterford 
Title: From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques 
Abstract:
  This article explores how, as capital markets developed, equity valuation
 methods changed. The history of equity valuation is described, from its
 early origins during the South Sea Bubble, through the new issue boom of
 the nineteenth century and the stock market booms of the 1920s and 1950s.
 The moves from dividend yield and asset backing, to earnings yield and
 then P/E ratios are chronicled. The article compares developments in the
 UK and the US, in particular the relative slowness of the UK market to
 adopt US-pioneered techniques such as the P/E ratio, the concept of value
 versus growth stocks, and using intrinsic value to determine whether
 shares are cheap or dear. The article concludes with a discussion of the
 relatively slow introduction of the dividend discount model and of
 discounted cash flow as equity valuation tools on both sides of the
 Atlantic. 
Journal: Accounting History Review 
Pages: 115-149 
Issue: 2 
Volume: 14 
Year: 2004 
Keywords: history of valuation, dividend yield, P/E ratio, intrinsic value, discounted cash flow, 
X-DOI: 10.1080/0958520042000225745 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000225745 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:2:p:115-149




Template-Type: ReDIF-Article 1.0
Author-Name: Yves Levant 
Author-X-Name-First: Yves 
Author-X-Name-Last: Levant 
Author-Name: Olivier de La Villarmois 
Author-X-Name-First: Olivier 
Author-X-Name-Last: de La Villarmois 
Title: Georges Perrin and the GP cost calculation method: the story of a failure 
Abstract:
  After the Second World War, a number of costing methods were developed in
 France in response to the perceived limitations of Rimailho's 'homogeneous
 sections' method. The common feature of all these methods was the
 provision of a more thorough analysis of operations through the adoption
 of techniques which were simple to use. The GP method, developed by
 Georges Perrin, was the most successful but, despite its many advantages,
 its success was limited, due to deficiencies in Perrin's communication
 policy and his network of contacts. 
Journal: Accounting History Review 
Pages: 151-181 
Issue: 2 
Volume: 14 
Year: 2004 
Keywords: France, Georges Perrin, management innovation, cost calculation systems, diffusion, failure, 
X-DOI: 10.1080/0958520042000225754 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000225754 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:2:p:151-181




Template-Type: ReDIF-Article 1.0
Author-Name: Sam McKinstry 
Author-X-Name-First: Sam 
Author-X-Name-Last: McKinstry 
Author-Name: Kirsten Wallace 
Author-X-Name-First: Kirsten 
Author-X-Name-Last: Wallace 
Title: Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002 
Abstract:
  The study which follows charts the business and financial progress of a
 Scottish regional architectural practice, Cullen, Lochhead and Brown, from
 1902-60 in detail, and from 1960 to the present in outline. It examines
 the firm's origins, the architectural context in which it has operated and
 the strategies by which it has survived and prospered over its life to
 date. Analyses of the firm's fee income and sources of work are given,
 together with details of its financial progress and accounting
 arrangements. The study concludes with some observations of relevance to
 the business strategy and small business literatures. Drawing brief
 comparisons with a Canadian study by Mintzberg et al. (1986), it also
 provides empirical evidence to suggest that at least some architectural
 practitioners are motivated by non-financial as well as financial rewards,
 and points to financial practices which may be characteristic of such
 firms. 
Journal: Accounting History Review 
Pages: 183-207 
Issue: 2 
Volume: 14 
Year: 2004 
Keywords: small business, strategy, accounting, architecture, financial management, 
X-DOI: 10.1080/0958520042000225763 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000225763 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:2:p:183-207




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting history publications 2003 
Abstract:
Journal: Accounting History Review 
Pages: 209-215 
Issue: 2 
Volume: 14 
Year: 2004 
X-DOI: 10.1080/0958520042000225772 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000225772 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:2:p:209-215




Template-Type: ReDIF-Article 1.0
Author-Name: Bernardo Batiz-Lazo 
Author-X-Name-First: Bernardo 
Author-X-Name-Last: Batiz-Lazo 
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Title: The business and financial history of mechanisation and technological change in twentieth-century banking 
Abstract:
Journal: Accounting History Review 
Pages: 225-232 
Issue: 3 
Volume: 14 
Year: 2004 
X-DOI: 10.1080/0958520042000277720 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277720 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:225-232




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Campbell-Kelly 
Author-X-Name-First: Martin 
Author-X-Name-Last: Campbell-Kelly 
Title: Mechanisation and computers in banking: a foreword 
Abstract:
Journal: Accounting History Review 
Pages: 233-234 
Issue: 3 
Volume: 14 
Year: 2004 
X-DOI: 10.1080/0958520042000277739 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277739 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:233-234




Template-Type: ReDIF-Article 1.0
Author-Name: James Cortada 
Author-X-Name-First: James 
Author-X-Name-Last: Cortada 
Title: A new age for historians too: a comment 
Abstract:
Journal: Accounting History Review 
Pages: 235-236 
Issue: 3 
Volume: 14 
Year: 2004 
X-DOI: 10.1080/0958520042000277748 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277748 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:235-236




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Seltzer 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Seltzer 
Title: Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline 
Abstract:
  This paper uses evidence from late nineteenth-and early twentieth-century
 personnel records of two Australian banks to examine the nature of
 internal labour markets prior to the Second World War. It is argued that
 the industry possessed all the classic features of internal labour
 markets: limited ports of entry, internal promotion, long careers, and
 assignment of wages by well-defined rules. The paper then examines the
 reasons why banks adopted internal labour markets. Finally, the paper
 examines the recent decline of internal labour markets and examines the
 role of technological and social changes in this decline. 
Journal: Accounting History Review 
Pages: 237-256 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: Australian banking, internal labour markets, personnel practices, technological change, promotion, deferred compensation, 
X-DOI: 10.1080/0958520042000277757 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277757 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:237-256




Template-Type: ReDIF-Article 1.0
Author-Name: Hubert Bonin 
Author-X-Name-First: Hubert 
Author-X-Name-Last: Bonin 
Title: The development of accounting machines in French banks from the 1920s to the 1960s 
Abstract:
  French banks faced severe organisational problems in the 1910s and 1920s
 when the scale of their operations grew dramatically as a result of the
 broadening of the customer base among personal investors and of the boom
 in discount activities, both of which required increased levels of
 bookkeeping. In the meanwhile, due to inflation and trade-union pressure,
 wages had increased. This led to French banks adopting a strategy of
 sharing information with German banks, which already seem to have
 developed the process of mechanising bookkeeping operations. Knowledge
 exchanges were set up with German (and Belgian) bankers so as to
 accelerate the transfer of organisation (re-engineering) skills and
 data-processing. Banks in the Alsace region were pioneers in this
 movement; but several big banks did not wait long before introducing a
 policy of investing in machines and new platforms for tackling
 dataprocessing. The 1920s and the 1930s thus represent a key stage in the
 transformation of French banks into actual service 'organisations'. 
Journal: Accounting History Review 
Pages: 257-276 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: Banks, firms' organisation, accounting machines, data processing, computer history, services, 
X-DOI: 10.1080/0958520042000277766 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277766 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:257-276




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Booth 
Author-X-Name-First: Alan 
Author-X-Name-Last: Booth 
Title: Technical change in branch banking at the Midland Bank, 1945-75 
Abstract:
  This article examines mechanisation and computerisation in the Midland
 Bank from 1945 to 1975. It concentrates on the human resources available
 to the bank to manage technical change. The Midland was slow to realise
 the full potential of mechanisation but introduced computers very
 successfully. Batch-processing, second generation systems were introduced
 in major conurbations, producing staff savings and reliable performance
 without disrupting work practices: However, the Midland developed limited
 specialist management resources, in part because the ease of early
 computerisation. Short of specialist managers, the Midland was unable to
 manage the huge leap in complexity associated with third generation
 systems. Accordingly, the introduction of on-line, real-time computing was
 badly delayed and the Midland board henceforth adopted a more conservative
 approach to technical change. 
Journal: Accounting History Review 
Pages: 277-300 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: banking, mechanisation, computerisation, labour process, human resources, business knowledge, 
X-DOI: 10.1080/0958520042000277775 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277775 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:277-300




Template-Type: ReDIF-Article 1.0
Author-Name: Claire Matthews 
Author-X-Name-First: Claire 
Author-X-Name-Last: Matthews 
Author-Name: David Tripe 
Author-X-Name-First: David 
Author-X-Name-Last: Tripe 
Title: Bank computing in a changing economic environment: the IBIS project in New Zealand 
Abstract:
  This paper examines a major bank computing redevelopment attempted in New
 Zealand in the 1980s - the IBIS project. After the expenditure of some
 hundreds of millions of dollars this project was not proceeded with and
 this paper looks at the factors that led to its eventual failure. We find
 that dreams of banking technology can be as costly as other failures
 experienced by banks, and that banks must have regard to the competitive
 environment in building their computer systems. 
Journal: Accounting History Review 
Pages: 301-315 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: banking technology, computers, New Zealand, IBIS project, project budgeting, 
X-DOI: 10.1080/0958520042000277784 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277784 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:301-315




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Billings 
Author-X-Name-First: Mark 
Author-X-Name-Last: Billings 
Author-Name: Forrest Capie 
Author-X-Name-First: Forrest 
Author-X-Name-Last: Capie 
Title: The development of management accounting in UK clearing banks, 1920-70 
Abstract:
  There is a perception that, in the British banks which dominated the
 industry for much of the twentieth century, management accounting was
 limited in scope and contributed to a general inefficiency in these
 institutions. Various official reports published from the 1960s until very
 recently have reinforced this view. However, some authors have argued that
 the banks were more sophisticated in their management than such criticisms
 would imply. This paper investigates the role, development and limitations
 of management accounting in the sector, drawing on archival evidence and
 relating this to the more general development of management accounting. In
 advancing our understanding, evidence is found to support both views. 
Journal: Accounting History Review 
Pages: 317-338 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: management accounting, British banks, accounting history, 
X-DOI: 10.1080/0958520042000277793 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277793 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:317-338




Template-Type: ReDIF-Article 1.0
Author-Name: Meenakshi Rishi 
Author-X-Name-First: Meenakshi 
Author-X-Name-Last: Rishi 
Author-Name: Sweta Saxena 
Author-X-Name-First: Sweta 
Author-X-Name-Last: Saxena 
Title: Technological innovations in the Indian banking industry: the late bloomer 
Abstract:
  Given that technological innovations in the banking sector in
 industrialised countries have been shown to increase productivity of this
 industry around the world, then why did India shy away from adopting this
 technology until the 1990s? Why has India been a late adopter of
 technology in the banking industry when it could have reaped the benefits
 from the existing R&D expertise developed by innovators and early
 adopters? This article charts out the path of technological innovation in
 the Indian banking industry post-economic liberalisation (1991-2) and
 identifies initial conditions in terms of competitive environment and
 regulatory pressures that have contributed to the diffusion of these
 innovations. The article highlights the role of labour unions in public
 sector banks and their initial opposition to technological adoption. The
 empirical analysis demonstrates the superior performance of the early
 adopters of technology (private sector and foreign banks) as measured by
 productivity, returns on equity, and market share, as compared to the late
 or passive adopters (public sector banks). 
Journal: Accounting History Review 
Pages: 339-353 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: technology, banking, unions, India, 
X-DOI: 10.1080/0958520042000277801 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277801 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:339-353




Template-Type: ReDIF-Article 1.0
Author-Name: Anna Canato 
Author-X-Name-First: Anna 
Author-X-Name-Last: Canato 
Author-Name: Nicoletta Corrocher 
Author-X-Name-First: Nicoletta 
Author-X-Name-Last: Corrocher 
Title: Information and communication technology: organisational challenges for Italian banks 
Abstract:
  Organisational change in the retail banking industry is particularly
 relevant in a country characterised by the prevalence of small banks and
 where the number of branches has increased over time, notwithstanding the
 potential for network rationalisation offered by information and
 communication technology. This paper examines the impact of technological
 change on the organisational structure of Italian banks, in terms of the
 evolution of competencies and the development of new systems for the
 provision of financial services. We consider organisational changes both
 at the level of production and at the level of distribution of financial
 services. The final objective is to understand the main challenges and
 opportunities stemming from the adoption of ICT by Italian banks, in
 particular those related to the development of new organisational
 structures and the introduction of innovative distribution channels. 
Journal: Accounting History Review 
Pages: 355-370 
Issue: 3 
Volume: 14 
Year: 2004 
Keywords: information and communication technology, Italy, banking, organisational change, 
X-DOI: 10.1080/0958520042000277810 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000277810 
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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:3:p:355-370




Template-Type: ReDIF-Article 1.0
Author-Name: Masayoshi Noguchi 
Author-X-Name-First: Masayoshi 
Author-X-Name-Last: Noguchi 
Title: Interaction between tax and accounting practice: Accounting for stock-in-trade 
Abstract:
  This paper studies the issue of interaction between tax and accounting
 practice through an examination of the process followed by the Institute
 of Chartered Accountants in England and Wales (ICAEW) when formulating
 Recommendation on Accounting Principles (RoAP) No. 22 as a replacement for
 RoAP No. 10. We show that the ICAEW had a clear intention of persuading
 the Board of Inland Revenue of the legitimacy of replacement cost as a
 basis of stock valuation, and that the preparation and publication of RoAP
 22 succeeded, to a significant extent, in achieving that outcome. We also
 reveal that RoAP 22 appears to have affected the way in which some
 companies valued their stock and how their bases of stock valuation were
 disclosed in corporate published accounts. 
Journal: Accounting History Review 
Pages: 1-34 
Issue: 1 
Volume: 15 
Year: 2005 
Keywords: Recommendations on Accounting Principles, Institute of Chartered Accountants in England and Wales, Board of Inland Revenue, stock valuation, replacement cost, 
X-DOI: 10.1080/09585200500032701 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500032701 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:1-34




Template-Type: ReDIF-Article 1.0
Author-Name: Lynne Oats 
Author-X-Name-First: Lynne 
Author-X-Name-Last: Oats 
Title: Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972 
Abstract:
  Early in the life of Australia's income tax, the government, sensitive to
 loss of taxation revenue through artificial arrangements to divert taxable
 profits from individuals to companies where they would be taxed more
 lightly, saw fit to provide a special taxation regime for closely held
 companies. From the first attempts by the government to distinguish
 closely held companies for tax purposes in 1930, until the final
 legislative changes in 1972, there arose a highly unsatisfactory situation
 in which taxpayers sought, through increasingly artificial means, to
 subvert the legislative purpose with the aim of tax avoidance. The
 government's response throughout was inadequate in a number of respects,
 and fuelled the fires of tax avoidance through inept drafting of the
 relevant legislation and delayed treatment of perceived abuses by
 taxpayers. 
Journal: Accounting History Review 
Pages: 35-61 
Issue: 1 
Volume: 15 
Year: 2005 
Keywords: Taxation, corporation tax, close companies, tax avoidance, creative compliance, 
X-DOI: 10.1080/09585200500032719 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500032719 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:35-61




Template-Type: ReDIF-Article 1.0
Author-Name: Claire Nash 
Author-X-Name-First: Claire 
Author-X-Name-Last: Nash 
Author-Name: Dale Flesher 
Author-X-Name-First: Dale 
Author-X-Name-Last: Flesher 
Title: Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force 
Abstract:
  Management strategies have evolved over the centuries in response to
 economic and social needs of individuals and organizations. The
 maintenance of a flexible labour force was a management practice employed
 by industrialists more than a century ago. The use of employee leasing in
 the United States dates back to the industrial revolution that occurred
 during the nineteenth century. Industrialists leased bondsmen to
 supplement their labour force. This practice, known as 'hiring-out',
 permitted employers to obtain labour without making heavy investments in
 human resources. The motivations for maintaining a contingent labour force
 today are essentially unchanged from a century ago. This paper addresses
 the nineteenth-century use of a contingent labour force by the large
 Southern firm of Andrew Brown and Company in the period prior to the US
 Civil War. 
Journal: Accounting History Review 
Pages: 63-76 
Issue: 1 
Volume: 15 
Year: 2005 
Keywords: Employee leasing, human resource accounting, contingent labour force, accounting history, Andrew Brown and Company, 
X-DOI: 10.1080/09585200500033022 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500033022 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:63-76




Template-Type: ReDIF-Article 1.0
Author-Name: B. S. Yamey 
Author-X-Name-First: B. S. 
Author-X-Name-Last: Yamey 
Title: The historical significance of double-entry bookkeeping: Some non-Sombartian claims 
Abstract:
  Werner Sombart's views on the connection between double-entry bookkeeping
 and the rise of capitalism are well known and have been influential. In
 recent decades other views - independent of Sombart's - claiming
 historical significance for double entry have also been published. Three
 of these disparate claims are considered in this article: the connection
 between double entry and Manichaeism; the influence of the rhetoric of
 double entry; and double entry and the recognition in Western Europe of
 zero as a number. 
Journal: Accounting History Review 
Pages: 77-88 
Issue: 1 
Volume: 15 
Year: 2005 
Keywords: Accounting history, Werner Sombart, Manichaeism, rhetoric, zero, Luca Pacioli, 
X-DOI: 10.1080/09585200500033089 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500033089 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:77-88




Template-Type: ReDIF-Article 1.0
Author-Name: Will Baxter 
Author-X-Name-First: Will 
Author-X-Name-Last: Baxter 
Title: Direct versus absorption costing: A comment 
Abstract:
Journal: Accounting History Review 
Pages: 89-91 
Issue: 1 
Volume: 15 
Year: 2005 
X-DOI: 10.1080/09585200500033139 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500033139 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:89-91




Template-Type: ReDIF-Article 1.0
Author-Name: David Dugdale 
Author-X-Name-First: David 
Author-X-Name-Last: Dugdale 
Author-Name: T. Colwyn Jones 
Author-X-Name-First: T. Colwyn 
Author-X-Name-Last: Jones 
Title: Direct versus absorption costing: A reply 
Abstract:
Journal: Accounting History Review 
Pages: 93-95 
Issue: 1 
Volume: 15 
Year: 2005 
X-DOI: 10.1080/09585200500033188 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500033188 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:1:p:93-95




Template-Type: ReDIF-Article 1.0
Author-Name: Gary Spraakman 
Author-X-Name-First: Gary 
Author-X-Name-Last: Spraakman 
Author-Name: Julie Margret 
Author-X-Name-First: Julie 
Author-X-Name-Last: Margret 
Title: The transfer of management accounting practices from London counting houses to the British North American fur trade 
Abstract:
  During the late eighteenth and early nineteenth centuries management
 accounting practices were transferred from London counting houses to the
 British North American fur trade. This transfer involved a set of
 practices that was more effective for implementing the strategy being
 pursued at the time than the set used with the previous strategy. London
 counting houses had developed management accounting practices to
 facilitate their backward integration strategies with America and the West
 Indies. Pivotal to this development was the requirement for sub-unit
 accountability and responsibility. 
Journal: Accounting History Review 
Pages: 101-119 
Issue: 2 
Volume: 15 
Year: 2005 
Keywords: Management accounting, technology transfer, Hudson's Bay Company, counting houses, 
X-DOI: 10.1080/09585200500121108 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121108 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:101-119




Template-Type: ReDIF-Article 1.0
Author-Name: W. P. Birkett 
Author-X-Name-First: W. P. 
Author-X-Name-Last: Birkett 
Author-Name: Elaine Evans 
Author-X-Name-First: Elaine 
Author-X-Name-Last: Evans 
Title: Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism 
Abstract:
  This paper examines the structure of the occupation of accounting in
 Australia between 1944 and 1951 and the problems for the accounting
 associations caused by the Commonwealth Reconstruction Training Scheme. In
 particular, accounting education was caught between the Commonwealth
 government's post-war reconstruction policies and the accounting
 associations' desire to be recognized as a 'profession'. Control of
 accounting education is argued to be one dimension of professionalism, yet
 managing this condition was a problem for the accounting associations when
 accounting education shifted to universities and technical colleges. The
 paper explores how two accounting associations managed their attempts to
 control accounting education through strategies of co-operation,
 competition and conflict. It shows how (higher) education was not simply a
 passive recipient of demands by the professionalising associations.
 Instead, it manifested a robust institution which was supported by the
 state in establishing accounting education within its domain. Further, the
 paper offers evidence of (higher) education's capacity to negotiate
 arrangements with the accounting associations. 
Journal: Accounting History Review 
Pages: 121-143 
Issue: 2 
Volume: 15 
Year: 2005 
Keywords: Professionalism, control of accounting education, accounting education, occupational associations of accountants, 
X-DOI: 10.1080/09585200500121140 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121140 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:121-143




Template-Type: ReDIF-Article 1.0
Author-Name: Marilo Capelo Bernal 
Author-X-Name-First: Marilo Capelo 
Author-X-Name-Last: Bernal 
Author-Name: Pedro Araujo Pinzon 
Author-X-Name-First: Pedro Araujo 
Author-X-Name-Last: Pinzon 
Author-Name: Concha Alvarez-Dardet Espejo 
Author-X-Name-First: Concha Alvarez-Dardet 
Author-X-Name-Last: Espejo 
Title: Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852) 
Abstract:
  This paper analyses the influence exerted by compulsory mechanisms and
 cognitive and social factors on the adoption and implementation of
 double-entry bookkeeping. The study focuses on a small, commercial and
 family owned company located in Spain in the period 1829-1852. As our main
 conclusion we suggest that the adoption of double-entry bookkeeping in
 1851 was influenced more by the managers' self-perception as traders, and
 the belief (internal and environmental) that the company must employ an
 accounting method appropriate to its new commercial status, than by State
 pressures derived from the enactment of a new accounting regulation in
 1829. 
Journal: Accounting History Review 
Pages: 145-169 
Issue: 2 
Volume: 15 
Year: 2005 
Keywords: Double-entry bookkeeping, cognitive factors, institutional theory, accounting regulation, Spain, 
X-DOI: 10.1080/09585200500121173 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121173 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:145-169




Template-Type: ReDIF-Article 1.0
Author-Name: Jordi Planas 
Author-X-Name-First: Jordi 
Author-X-Name-Last: Planas 
Author-Name: Enric Saguer 
Author-X-Name-First: Enric 
Author-X-Name-Last: Saguer 
Title: Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950 
Abstract:
  In this article the agrarian accounts generated by the large rural
 estates of Catalonia (Spain) during the period between 1850 and 1950 are
 studied with a twofold objective. First of all, their formal
 characteristics and content are described and it is argued that the traits
 and variations observed are a consequence and reflection of the social
 conditions under which they were generated. Second, we evaluate the use
 which Catalan rural historiography has made recently of these documents in
 order to reconstruct the functioning and evolution of contemporary
 agriculture. 
Journal: Accounting History Review 
Pages: 171-185 
Issue: 2 
Volume: 15 
Year: 2005 
Keywords: Agrarian accounts, large estates, Catalonia, history, 
X-DOI: 10.1080/09585200500121207 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121207 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:171-185




Template-Type: ReDIF-Article 1.0
Author-Name: Ian Smith 
Author-X-Name-First: Ian 
Author-X-Name-Last: Smith 
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Title: Scientific management and the pursuit of control in Britain to c.1960 
Abstract:
  The intellectual content and intentions of scientific management
 theories, aimed at industrial performance and harmony, were largely absent
 from British management practice for a great part of the last century. The
 limited interpretation of scientific management in Britain was
 characterised by a focus on control, at the heart of which was the use of
 piecework. Criticisms of piecework surfaced notably in the 1960s, linked
 to criticisms of scientific management as a whole. This article argues
 that any failure of piecework was not necessarily a failure of scientific
 management, given the latter's diluted role in twentieth century British
 management practice. 
Journal: Accounting History Review 
Pages: 187-216 
Issue: 2 
Volume: 15 
Year: 2005 
Keywords: Scientific management, piecework, control, Britain, 
X-DOI: 10.1080/09585200500121249 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121249 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:187-216




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting history publications 2004 
Abstract:
Journal: Accounting History Review 
Pages: 217-221 
Issue: 2 
Volume: 15 
Year: 2005 
X-DOI: 10.1080/09585200500121280 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500121280 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:217-221




Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Evans 
Author-X-Name-First: Lisa 
Author-X-Name-Last: Evans 
Title: Editorial: Accounting history in the German language arena 
Abstract:
Journal: Accounting History Review 
Pages: 229-233 
Issue: 3 
Volume: 15 
Year: 2005 
X-DOI: 10.1080/09585200500284146 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284146 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:229-233




Template-Type: ReDIF-Article 1.0
Author-Name: Georg Vogeler 
Author-X-Name-First: Georg 
Author-X-Name-Last: Vogeler 
Title: Tax accounting in the late medieval German territorial states 
Abstract:
  This paper examines tax accounting in the late medieval German
 territorial states, where we find that tax accounting starts in an oral
 context. By the thirteenth and fourteenth centuries, miscellaneous notes
 on taxes arising in various contexts were commonly augmented by wax
 tablets or tallies as practical devices to help operate the early taxation
 system. Later, the adoption of paper for record-keeping permitted the
 maintenance of independent tax accounts. Finally, specialist accounts were
 used as records as part of the auditing process and to serve, in the
 fifteenth century, as evidence of tax payments. This transition was
 associated with the shift away from proportional taxes (Quotitatssteuern)
 to scaled-down taxes (Repartitionssteuer). At the end of the fifteenth
 century, the regional German princes thus had available to them written
 information that provided a reliable source for estimating tax revenue
 which had the potential to contribute towards the creation of the modern
 state. In contrast, the Empire's attempt to tax all subjects by means of
 the so-called 'Common Penny' failed and left the Empire without an
 effective financial database. 
Journal: Accounting History Review 
Pages: 235-254 
Issue: 3 
Volume: 15 
Year: 2005 
Keywords: Tax accounting, Germany, later Middle Ages, 
X-DOI: 10.1080/09585200500284153 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284153 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:235-254




Template-Type: ReDIF-Article 1.0
Author-Name: Corinna Treisch 
Author-X-Name-First: Corinna 
Author-X-Name-Last: Treisch 
Title: Taxable treatment of the subsistence level of income in German Natural Law 
Abstract:
  Natural Law has influenced German tax theories up to the present day. It
 has also influenced the request for the subsistence level exemption and
 the granting of a basic allowance, which only developed their full
 persuasiveness when derived from Natural Law. This paper shows that
 Natural Law tax theory (mid 1600s to early 1800s), based the subsistence
 level tax exemption on the right to live, the individualistic state
 contract theory and the ability-to-pay principle. It also reveals that
 Adam Smith's view regarding ability-to-pay as a basis for taxation was
 already contained in British Natural Law and in older German traditions. 
Journal: Accounting History Review 
Pages: 255-278 
Issue: 3 
Volume: 15 
Year: 2005 
Keywords: Germany, taxable income, subsistence minimum, family taxation, Natural Law, 
X-DOI: 10.1080/09585200500284187 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284187 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:255-278




Template-Type: ReDIF-Article 1.0
Author-Name: Brigitte Eierle 
Author-X-Name-First: Brigitte 
Author-X-Name-Last: Eierle 
Title: Differential reporting in Germany - A historical analysis 
Abstract:
  Based on a contingent perspective of accounting change, this paper
 reviews the historical development of differential reporting in Germany,
 by drawing on primary and secondary sources. The main objective of the
 paper is to shed light on the driving forces and main influential
 parameters that have shaped the existing differential reporting framework.
 This historical approach supplies interesting insights for the current
 discussion on differential reporting in Germany produced by the EU
 Regulation on the application of International Accounting Standards. 
Journal: Accounting History Review 
Pages: 279-315 
Issue: 3 
Volume: 15 
Year: 2005 
Keywords: 'Contingent' model of accounting evolution, differential reporting, German accounting history, influential factors on accounting, little GAAP, relaxations for small and medium-sized entities, 
X-DOI: 10.1080/09585200500284203 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284203 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:279-315




Template-Type: ReDIF-Article 1.0
Author-Name: Reiner Quick 
Author-X-Name-First: Reiner 
Author-X-Name-Last: Quick 
Title: The formation and early development of German audit firms 
Abstract:
  This paper examines the emergence of audit firms in Germany through an
 analysis of contemporary sources. Special attention is paid to the range
 of services offered, their legal forms and ownership structure. In
 Germany, the demand for external audits developed because the corporate
 supervisory boards had been unable to fulfil their monitoring task
 satisfactorily. As a consequence of the major economic crisis of 1929-1931
 and the collapse of large corporations caused by the fraudulent actions of
 managing directors, statutory audits for stock corporations were
 introduced in 1931. The first German audit and trust company, the Deutsche
 Treuhand-Gesellschaft, was established much earlier in 1890. Like other
 trust companies which emerged from 1905 onwards, it was owned by large
 banks. After the First World War, large commercial groups on the one hand,
 and the state on the other hand, started to form their own audit firms.
 Most of the audit and trust companies used the legal form of a
 corporation. Originally, the main activities of the trust companies were
 trustee activities and audits. Subsequently, they also offered tax and
 business advisory services. These features (a broad range of services
 offered, the corporation as the dominant legal form, and clients who are
 also owners) help us to understand key characteristics of modern German
 audit firms such as their limited liability to third parties. 
Journal: Accounting History Review 
Pages: 317-343 
Issue: 3 
Volume: 15 
Year: 2005 
Keywords: Audit firms, <i>Deutsche Treuhand-Gesellschaft</i>, types of service, legal forms, ownership structure, 
X-DOI: 10.1080/09585200500284252 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284252 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:317-343




Template-Type: ReDIF-Article 1.0
Author-Name: Hans-Ulrich Kupper 
Author-X-Name-First: Hans-Ulrich 
Author-X-Name-Last: Kupper 
Author-Name: Richard Mattessich 
Author-X-Name-First: Richard 
Author-X-Name-Last: Mattessich 
Title: Twentieth century accounting research in the German language area 
Abstract:
  This paper consists of two parts. Part I, dealing with the first half of
 the twentieth century, begins with some introductory words on the
 pre-eminence of German accounting research during the first half of the
 twentieth century, and offers a survey of the most important theories of
 accounts classes that prevailed during the first two decades or longer.
 Following World War I, the issue of hyperinflation in Austria and Germany
 stimulated a considerable amount of original accounting research.
 Afterwards, a series of competing Bilanztheorien (accounting or balance
 sheet theories), discussed in the text, dominated the scene. Separate
 sections or sub-sections are devoted to charts and master-charts of
 accounts in German accounting theory, as well as to cost accounting and
 the writing of accounting history. Part II offers a survey of the second
 half of the twentieth century (occasionally with comparisons to research
 in the English language literature). Dynamic accounting, developed during
 the first half of the twentieth century, became the basis of a pagatoric
 (cash-based) accounting theory. In the 1970s and early 1980s relatively
 little attention was paid to inflation accounting, apart from research in
 capital maintenance. Accounting theories shifted towards the present value
 approach, and empirical studies began in the early 1960s and gathered
 momentum in the last two decades of the century. German accounting
 legislation was strongly influenced by the dominance of codified law, and
 by the standardization attempts within the European Economic Community.
 Consolidated statement presentation and auditing research also became
 prominent, while cost and managerial accounting continued to be major
 research areas. Competing costing approaches dominated the field, often
 based on production theoretical concepts. Marginal costing (occasionally
 together with mathematical programming) was further developed and a closer
 connection between cost accounting and investment theory was established.
 The introduction of information theory (and the closely related agency
 theory) into the German literature greatly influenced recent German
 accounting research. Historical research was, in contrast to the first
 half of the century, of minor importance. 
Journal: Accounting History Review 
Pages: 345-410 
Issue: 3 
Volume: 15 
Year: 2005 
Keywords: Germany, Switzerland, Austria, accounting research, twentieth century, 
X-DOI: 10.1080/0958520050084310 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/0958520050084310 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:345-410




Template-Type: ReDIF-Article 1.0
Author-Name: Vivien Beattie 
Author-X-Name-First: Vivien 
Author-X-Name-Last: Beattie 
Author-Name: Elizabeth Davie 
Author-X-Name-First: Elizabeth 
Author-X-Name-Last: Davie 
Title: Theoretical studies of the historical development of the accounting discipline: A review and evidence 
Abstract:
  Many existing studies of the development of accounting thought have
 either been atheoretical or have adopted Kuhn's model of scientific
 growth. The limitations of this 35-year-old model are discussed. Four
 different general neo-Kuhnian models of scholarly knowledge development
 are reviewed and compared with reference to an analytical matrix. The
 models are found to be mutually consistent, with each focusing on a
 different aspect of development. A composite model is proposed. Based on a
 hand-crafted database, author co-citation analysis is used to map
 empirically the entire literature structure of the accounting discipline
 during two consecutive time periods, 1972-81 and 1982-90. The changing
 structure of the accounting literature is interpreted using the proposed
 composite model of scholarly knowledge development. 
Journal: Accounting History Review 
Pages: 1-25 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: accounting theory, author co-citation analysis, history of accounting thought, scholarly knowledge development, theory closure, theory groups, 
X-DOI: 10.1080/09585200500505490 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505490 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:1-25




Template-Type: ReDIF-Article 1.0
Author-Name: Ingrid Jeacle 
Author-X-Name-First: Ingrid 
Author-X-Name-Last: Jeacle 
Author-Name: Tom Brown 
Author-X-Name-First: Tom 
Author-X-Name-Last: Brown 
Title: The construction of the credible: Epistolary transformations and the origins of the business letter 
Abstract:
  The letter is the formal mechanism for communication in the business
 community. Even contemporary advances in electronic mail have not yet
 displaced the legitimacy invested in this form of correspondence. However,
 its very functionality has detached it from the fabric of its social
 history. This history locates its roots in early letter writing manuals
 and reveals an epistolary transition from fawning flattery to professional
 neutrality. The paper examines the history of this particular
 transformation and suggests its lasting influence in constructing notions
 of credibility around the contemporary business letter. 
Journal: Accounting History Review 
Pages: 27-43 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: Business credibility, business history, business letter, letter writing manuals, 
X-DOI: 10.1080/09585200500505540 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505540 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:27-43




Template-Type: ReDIF-Article 1.0
Author-Name: Janette Rutterford 
Author-X-Name-First: Janette 
Author-X-Name-Last: Rutterford 
Title: The merchant banker, the broker and the company chairman: A new issue case study 
Abstract:
  This paper explores the roles of a merchant banker, Everard Hambro, and
 the chairmen of two companies, Thames Iron and Trollope, Colls & Co., in
 the restructuring of their companies at the beginning of the twentieth
 century. Their correspondence provides evidence that the choice of
 corporate capital structure had little to do with company needs or risk
 characteristics. Instead, Hambro, in concert with stockbrokers,
 concentrated on ensuring that the securities issued conformed in amount,
 type and price to market norms, including the avoidance of stock watering.
 The company chairmen concentrated on ensuring that they retained control
 and that the new issues were deemed a success. 
Journal: Accounting History Review 
Pages: 45-68 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: Corporate finance, stock watering, underwriting, new issue, merchant bank history, 
X-DOI: 10.1080/09585200500505722 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505722 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:45-68




Template-Type: ReDIF-Article 1.0
Author-Name: R. Lloyd-jones 
Author-X-Name-First: R. 
Author-X-Name-Last: Lloyd-jones 
Author-Name: J. Maltby 
Author-X-Name-First: J. 
Author-X-Name-Last: Maltby 
Author-Name: M. J. Lewis 
Author-X-Name-First: M. J. 
Author-X-Name-Last: Lewis 
Author-Name: M. Matthews 
Author-X-Name-First: M. 
Author-X-Name-Last: Matthews 
Title: Corporate governance in a major British holding company: BSA in the interwar years 
Abstract:
  This paper uses a case study of BSA to examine corporate governance in a
 holding company during the interwar years. Recognised as generally
 progressive in its policy towards financial disclosure, nevertheless BSA
 attracted hostile criticism from its shareholders, showed little evidence
 of developing administrative coordination and provided limited detailed
 information concerning the performance of its subsidiaries. Voice did have
 an effect in changing the pattern of financial reporting, but even under
 the pressure of its banker, when financial circumstances deteriorated in
 the early 1930s, BSA was only prepared to change personnel while
 organisational structures remained in place. 
Journal: Accounting History Review 
Pages: 69-98 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: BSA, corporate governance, financial reporting, holding company, voice, exit, loyalty, administrative coordination, Midland Bank, 
X-DOI: 10.1080/09585200500505698 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505698 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:69-98




Template-Type: ReDIF-Article 1.0
Author-Name: Monica Keneley 
Author-X-Name-First: Monica 
Author-X-Name-Last: Keneley 
Title: Mortgages and bonds: The asset management practices of Australian life insurers to 1960 
Abstract:
  Recent studies of the experience of the British life insurance industry
 indicate that a period of transition, and the development of more
 diversified investment strategies, began in the interwar period.
 Australian life insurers lagged behind their British counterparts in the
 introduction of such strategies. This paper investigates why this was the
 case. It argues that in the Australian market there was both a lack of
 opportunity and incentive to broaden asset portfolios. However, this did
 not mean that asset management practices did not advance. Australian life
 offices became progressively more sophisticated in their approach to
 portfolio management during this period. Developments in the interwar
 period provided a grounding for post-war expansion into the equity market. 
Journal: Accounting History Review 
Pages: 99-119 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: Life insurance, asset portfolio management, interwar period, diversification, Australia, 
X-DOI: 10.1080/09585200500505599 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505599 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:99-119




Template-Type: ReDIF-Article 1.0
Author-Name: R. J. Lister 
Author-X-Name-First: R. J. 
Author-X-Name-Last: Lister 
Title: The composition of interest: The judaic prohibition 
Abstract:
  An interest charge is made up of an award for waiting known as the real
 rate of interest, a premium for risk and compensation for transaction
 costs. Where inflation exists the lender seeks further compensation. In
 order to understand the composition and evolution of different versions of
 the usury prohibition it is necessary to ask which components of an
 interest charge are prohibited by each version. The Judaic prohibition has
 two aspects which are of particular interest to business historians and
 students of usury. First, the general rule is that a reward for waiting is
 prohibited. This focuses on the time-based part of interest charge.
 Second, interest is prohibited because it amounts to placing a stumbling
 block before the blind. This focuses on the typical gullibility of the
 borrower confronted by a more expert, better funded lender. Economics
 confirms and enriches our understanding of these important aspects of the
 prohibition. They achieve this by increasing our understanding of two
 facts: first, that the borrower is a gullible individual subject to
 irrational and inconsistent behaviour; and, second, that this behaviour
 relates to the waiting aspect of interest which is proscribed in the
 prohibition. How far these insights apply to other civilisations'
 prohibition, particularly those which derive from the Judaic prohibition,
 merits further study; so also do the ethical lessons of the Mosaic rules
 for a globalised society based on capitalism. 
Journal: Accounting History Review 
Pages: 121-127 
Issue: 1 
Volume: 16 
Year: 2006 
Keywords: Discounting, ethics, interest, Judaism, risk, usury, 
X-DOI: 10.1080/09585200500505623 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500505623 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:121-127




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Author-Name: Janette Rutterford 
Author-X-Name-First: Janette 
Author-X-Name-Last: Rutterford 
Title: Editorial: Women, accounting and investment 
Abstract:
Journal: Accounting History Review 
Pages: 133-142 
Issue: 2 
Volume: 16 
Year: 2006 
X-DOI: 10.1080/09585200600756134 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756134 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:133-142




Template-Type: ReDIF-Article 1.0
Author-Name: Christine Wiskin 
Author-X-Name-First: Christine 
Author-X-Name-Last: Wiskin 
Title: Businesswomen and financial management: Three eighteenth-century case studies 
Abstract:
  This article considers how three English businesswomen managed the
 financial aspects of their enterprises in the 'long' eighteenth century.
 The discussion focuses on two areas: their ability to keep adequate
 records and their management of trade credit. Whereas earlier studies of
 women's credit transactions have argued for its specifically 'feminine'
 nature, it will be demonstrated that men and women conducted business
 credit dealings on gender neutral lines. Three case studies are presented
 to show that the success or failure of a woman's business depended on her
 commercial competence, not her gender. 
Journal: Accounting History Review 
Pages: 143-161 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Businesswomen, eighteenth century, credit, Eleanor Coade, Boulton & Watt, 
X-DOI: 10.1080/09585200600756175 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756175 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:143-161




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Walker 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Walker 
Title: Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy' 
Abstract:
  Philanthropic work involved large numbers of middle-class women in the
 performance of accounting functions during the nineteenth century. This
 hitherto 'hidden' group of women accountants is explored through a
 biographical study of housing reformer Octavia Hill. It is revealed that
 in her early life Octavia Hill practised accounting as the manager of a
 craft workshop, college secretary and manager of a household. She also
 taught bookkeeping. Octavia Hill's application of accounting in housing
 management was founded on contemporary notions of order, hierarchical
 accountability, debt avoidance, the importance of detail and accuracy, and
 concepts of stewardship and trust. The manner in which Octavia Hill
 employed accounting as a technique of watching, disciplining and improving
 her tenants is also examined. There follows an analysis of the
 relationship between Octavia Hill's accounting and prevailing concepts of
 domesticity and gendered spheres. The importance of accounting in the
 feminised profession of housing management during the interwar period is
 also discussed. Other examples illustrative of the importance of
 accounting to women's philanthropic endeavour are alluded to. 
Journal: Accounting History Review 
Pages: 163-194 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Accounting, women, philanthropy, housing management, nineteenth century, Octavia Hill, 
X-DOI: 10.1080/09585200600756217 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756217 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:163-194




Template-Type: ReDIF-Article 1.0
Author-Name: John Black 
Author-X-Name-First: John 
Author-X-Name-Last: Black 
Title: War, women and accounting: Female staff in the UK Army Pay Department offices, 1914-1920 
Abstract:
  The purpose of this paper is to highlight the pioneering role of women
 who were officially employed (albeit on a temporary basis) in accounting,
 clerical and management positions in the Army Pay Department (APD) offices
 in the UK from 1914 to 1920. The role of the APD offices was to manage the
 pay and allowances of soldiers of the British Army, using the 'Dover'
 system of military finance and accounting which had been introduced in
 1905 along with the command structure of the Army Finance Branch. The
 flexible 'Dover' system coped with the unprecedented increase in
 bureaucracy as the strength of the army rose from 140,000 in 1914 to over
 5 million by 1918. The mainstay of the survival and efficiency of the
 'Dover' system was the employment of women in the APD establishments.
 Previous research involving the role of women in wartime has mainly
 focused on working-class women who worked within the munitions industry
 (Marwick, 1977; Braybon, 1981; Thom, 2000), although Zimmeck (1986: pp.
 145-172) has previously researched into women who were employed by the
 General Post Office (GPO) and its Savings Bank Department from 1870 to
 1914. No research has previously been conducted into the role of women
 employed in an accounting or clerical function within the army pay offices
 during the Great War. The wartime role of female staff employed in APD
 establishments, as with their women colleagues who worked in the munitions
 industry, relates to the concept of the Reserve Army of Labour. The
 'feminisation' of accounting and bookkeeping (Anderson, 1986; Walker,
 2003), did not occur until after the Great War. 
Journal: Accounting History Review 
Pages: 195-218 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Women and accounting, First World War, feminisation of accounting, 
X-DOI: 10.1080/09585200600756225 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756225 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:195-218




Template-Type: ReDIF-Article 1.0
Author-Name: Ann Carlos 
Author-X-Name-First: Ann 
Author-X-Name-Last: Carlos 
Author-Name: Karen Maguire 
Author-X-Name-First: Karen 
Author-X-Name-Last: Maguire 
Author-Name: Larry Neal 
Author-X-Name-First: Larry 
Author-X-Name-Last: Neal 
Title: Financial acumen, women speculators, and the Royal African company during the South Sea bubble 
Abstract:
  Price bubbles provide a unique opportunity to study the financial acumen
 of shareholders. We focus on the 1720 South Sea episode as experienced by
 the Royal African Company whose stock was more speculative than other
 joint stocks. During 1720 the company had a new large stock issue. This
 paper examines the financial acumen of those women who traded senior and
 engrafted stock across 1720. We find that depending on the pricing regime,
 these women at worst broke even on their activities or had positive
 speculative gains. Our findings are consistent with a growing literature
 on the positive link between gender, capital gains and financial markets. 
Journal: Accounting History Review 
Pages: 219-243 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Financial markets, asset pricing, institutions, women investors, South Sea Bubble, Royal African Company, 
X-DOI: 10.1080/09585200600756241 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756241 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:219-243




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Laurence 
Author-X-Name-First: Anne 
Author-X-Name-Last: Laurence 
Title: Women investors, 'that nasty south sea affair' and the rage to speculate in early eighteenth-century England 
Abstract:
  The excursions of the five unmarried Hastings sisters and their widowed
 friend Jane Bonnell into the stock market show how changes in the
 availability of credit and the services offered by banks in the early
 eighteenth century had an impact on ordinary citizens. At the time of the
 South Sea Bubble all six bought South Sea shares through their bank. But
 their trading activities and investment strategies differed and had
 different outcomes, showing there are no easy associations between gender
 and ideas of risk or safe investment. 
Journal: Accounting History Review 
Pages: 245-264 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Women, South Sea Bubble, stock market, Hoare's Bank, Lady Betty Hastings, Jane Bonnell, 
X-DOI: 10.1080/09585200600756274 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756274 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:245-264




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Freeman 
Author-X-Name-First: Mark 
Author-X-Name-Last: Freeman 
Author-Name: Robin Pearson 
Author-X-Name-First: Robin 
Author-X-Name-Last: Pearson 
Author-Name: James Taylor 
Author-X-Name-First: James 
Author-X-Name-Last: Taylor 
Title: 'A doe in the city': Women shareholders in eighteenth- and early nineteenth-century Britain 
Abstract:
  This paper investigates the role of women as shareholders in joint stock
 companies, and how far they can be characterised as active investors. It
 is based on a large database of company constitutions, together with
 procedural records and the pamphlet literature of the period. The
 penetration by women of the private sphere of investment did not always
 extend to the more public sphere of participation at shareholder meetings.
 Literary representations of women as speculators reinforced such
 boundaries. While the separate spheres may have been blurred, considerable
 limitations were set on the extent to which female shareholders could
 participate fully in the governance of joint stock companies. 
Journal: Accounting History Review 
Pages: 265-291 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Women and finance, joint stock companies, shareholders, corporate governance, 
X-DOI: 10.1080/09585200600756282 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756282 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:265-291




Template-Type: ReDIF-Article 1.0
Author-Name: Leanne Johns 
Author-X-Name-First: Leanne 
Author-X-Name-Last: Johns 
Title: The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia's first bank, 1817-1824 
Abstract:
  This paper examines female shareholdings in Australia's first bank, the
 Bank of New South Wales. Existing descriptions of colonial women have
 portrayed them generally as domestic servants, farmhands, prostitutes or
 wives and mothers, rather than as businesswomen or investors. But by 1823
 the number of female shareholders represented 31 per cent, almost
 one-third, of total shareholders. Nevertheless, it seems that women were
 unable to take advantage of this potentially powerful position. Although
 they were allowed proxy votes, these could only be exercised by male
 shareholders. Thus, male shareholders acquired extra voting power through
 use of female shareholders' proxies, and seemingly employed the extra
 votes particularly when there were crucial or 'political' decisions to be
 made. 
Journal: Accounting History Review 
Pages: 293-314 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Shareholders, women in banking, colonial banks, corporate governance, 
X-DOI: 10.1080/09585200600756308 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756308 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:293-314




Template-Type: ReDIF-Article 1.0
Author-Name: Lucy Newton 
Author-X-Name-First: Lucy 
Author-X-Name-Last: Newton 
Author-Name: Philip Cottrell 
Author-X-Name-First: Philip 
Author-X-Name-Last: Cottrell 
Title: Female investors in the first english and Welsh commercial joint-stock banks 
Abstract:
  The 1826 Banking Act was passed to strengthen the banking sector. It
 allowed the establishment of joint-stock banks in England and Wales
 outside a 65-mile radius of Charing Cross, London. Institutions formed
 under this legislation could have an unrestricted number of partners but
 they did not enjoy the privilege of limited liability. This article
 examines the extent of female investors in joint-stock banks formed under
 the 1826 Act. Analysis of shareholdings found that female investors were
 in a minority yet their holdings in aggregate increased over time. They
 were primarily widows and spinsters, who collectively became significant
 in the emerging national financial securities market. 
Journal: Accounting History Review 
Pages: 315-340 
Issue: 2 
Volume: 16 
Year: 2006 
Keywords: Women, shareholders, investors, joint-stock banks, unlimited liability, 
X-DOI: 10.1080/09585200600756316 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600756316 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:315-340




Template-Type: ReDIF-Article 1.0
Author-Name: Magnus Lindmark 
Author-X-Name-First: Magnus 
Author-X-Name-Last: Lindmark 
Author-Name: Lars-Fredrik Andersson 
Author-X-Name-First: Lars-Fredrik 
Author-X-Name-Last: Andersson 
Author-Name: Mike Adams 
Author-X-Name-First: Mike 
Author-X-Name-Last: Adams 
Title: The Evolution and Development of the Swedish Insurance Market 
Abstract:
  In this paper we provide an overview of the historical development of the
 insurance market in Sweden from the eighteenth century up to modern times.
 We consider theoretical perspectives drawn from the economics and
 political regulation literature that might help to explain important
 institutional features of the market - in particular, its oligopoly
 structure, the lack of foreign participation and the significant presence
 of mutual forms of organisation. We also offer a prognosis as to the
 current challenges and prospects of the Swedish insurance market in an
 increasingly competitive and global market. 
Journal: Accounting History Review 
Pages: 341-370 
Issue: 3 
Volume: 16 
Year: 2006 
Keywords: Sweden, insurance, economic history, economic theory, 
X-DOI: 10.1080/09585200600969398 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969398 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:341-370




Template-Type: ReDIF-Article 1.0
Author-Name: Amanda Fitzgibbons 
Author-X-Name-First: Amanda 
Author-X-Name-Last: Fitzgibbons 
Title: The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers? 
Abstract:
  This paper argues that contrary to capture theory, a key feature of
 financial deregulation in Australia was the lack of support from financial
 sector interest groups. An examination of the Campbell Inquiry (1979-1981)
 reveals that deregulation was not initiated by either the regulated banks
 or unregulated non-bank financial institutions (NBFIs). In fact, both
 groups were resistant to change prior to the establishment of the Inquiry.
 During the Inquiry, neither group advocated wide-ranging deregulation,
 preferring the retention of many financial regulations. 
Journal: Accounting History Review 
Pages: 371-387 
Issue: 3 
Volume: 16 
Year: 2006 
Keywords: Financial deregulation, banks, non-bank financial institutions, Campbell Inquiry, 
X-DOI: 10.1080/09585200600969455 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969455 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:371-387




Template-Type: ReDIF-Article 1.0
Author-Name: Tom Mclean 
Author-X-Name-First: Tom 
Author-X-Name-Last: Mclean 
Author-Name: Thomas Tyson 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Tyson 
Title: Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry 
Abstract:
  In their study of the shipbuilding, engineering and metals industries of
 the West of Scotland, c. 1900-1960, Fleming et al. (2000: p. 196)
 concluded that 'standard costing and budgetary control hardly made any
 impact at all in the engineering-related industries of the West of
 Scotland and that this &#x2026; was correlated with the non-adoption of
 Scientific Management'. Fleming et al. encouraged further research to
 determine if this pattern of adoption was replicated elsewhere during the
 period. In this manner, the current research focuses on the post-Second
 World War development of standard costs and standard costing in
 Sunderland, a shipbuilding town of international importance on the
 north-east coast of England. Although the availability of company archives
 is somewhat limited, we nevertheless found evidence that at least one
 leading shipbuilding firm undertook major modernisation and reorganisation
 programmes, comprising the adoption of the new technology of welding,
 during the study period. Allied with these radical changes, the firm
 employed scientific management methods and utilised standard costs, but it
 did not employ full systems of standard costing and variance analysis.
 These costing developments were built into shipbuilders' traditional
 information systems based on the use of cost and output curves. However,
 the craft administration of production remained common in many
 shipbuilding firms and precluded developments in scientific management and
 standard costing. 
Journal: Accounting History Review 
Pages: 389-417 
Issue: 3 
Volume: 16 
Year: 2006 
Keywords: Scientific management, standard costs, standard costing, shipbuilding, 
X-DOI: 10.1080/09585200600969505 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969505 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:389-417




Template-Type: ReDIF-Article 1.0
Author-Name: John Quail 
Author-X-Name-First: John 
Author-X-Name-Last: Quail 
Title: Accounting's Motive Power - the Vision and Reality for Management Accounting on the Nationalised Railways to 1959 
Abstract:
  A financial crisis had engulfed the UK's nationalised railways by 1960.
 This, and the subsequent retrenchment identified with Dr Beeching, has
 obscured determined and coherent earlier attempts to install modern
 methods of management accounting on the nationalised railways in the 1940s
 and 1950s. This paper sets out the attempted development of these
 techniques which were sponsored by the highest level of railway management
 and the defeat of these attempts in practice by the railways'
 organisational structure and culture. The conclusion is reached that, to
 be effective, new administrative techniques have to operate in compatible
 organisational and power structures. 
Journal: Accounting History Review 
Pages: 419-446 
Issue: 3 
Volume: 16 
Year: 2006 
Keywords: Management accounting, nationalised railways, management structures, 
X-DOI: 10.1080/09585200600969513 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969513 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:419-446




Template-Type: ReDIF-Article 1.0
Author-Name: Basil Yamey 
Author-X-Name-First: Basil 
Author-X-Name-Last: Yamey 
Title: Duplicate Accounting Records: Historical Notes 
Abstract:
  According to some of the earliest printed expositions of bookkeeping and
 accounts, a businessman might keep two ledgers pertaining to the same set
 of transactions. The second ledger could be an exact copy of the original
 ledger, to be available if the latter were lost or destroyed. Or, one of
 the ledgers could be a distorted version of the original, designed to
 deceive and defraud. Other uses of duplicate ledgers are also considered
 in this article. 
Journal: Accounting History Review 
Pages: 447-455 
Issue: 3 
Volume: 16 
Year: 2006 
Keywords: Accounting history, Luca Pacioli, Lodovico Flori, accounting fraud, aspects of early double-entry bookkeeping, 
X-DOI: 10.1080/09585200600969554 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969554 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:447-455




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 2005 
Abstract:
Journal: Accounting History Review 
Pages: 457-462 
Issue: 3 
Volume: 16 
Year: 2006 
X-DOI: 10.1080/09585200600969562 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200600969562 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:3:p:457-462




Template-Type: ReDIF-Article 1.0
Author-Name: Lino Cinquini 
Author-X-Name-First: Lino 
Author-X-Name-Last: Cinquini 
Author-Name: Alessandro Marelli 
Author-X-Name-First: Alessandro 
Author-X-Name-Last: Marelli 
Title: Accounting History Research in Italy, 1990-2004: An Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 1-9 
Issue: 1 
Volume: 17 
Year: 2007 
X-DOI: 10.1080/09585200601127509 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127509 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:1-9




Template-Type: ReDIF-Article 1.0
Author-Name: Francesco Poddighe 
Author-X-Name-First: Francesco 
Author-X-Name-Last: Poddighe 
Author-Name: Stefano Coronella 
Author-X-Name-First: Stefano 
Author-X-Name-Last: Coronella 
Author-Name: Salvatore Madonna 
Author-X-Name-First: Salvatore 
Author-X-Name-Last: Madonna 
Author-Name: Enrico Deidda Gagliardo 
Author-X-Name-First: Enrico Deidda 
Author-X-Name-Last: Gagliardo 
Title: Francesco Marchi and the Development of Logismology 
Abstract:
  This study aims to provide an outline of the contribution made by
 Francesco Marchi to the personalistic theory of accounts in the context of
 the evolution of the language of logismology. In particular, our attention
 is focused on the increase in the quality of the theoretical arguments in
 this field made possible by the innovative contribution provided by Marchi
 which, for the first time, made logismology the object of a systematic and
 structured analysis. 
Journal: Accounting History Review 
Pages: 11-32 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Francesco Marchi, logismology, personalistic theory of accounting, Italian accounting history, 
X-DOI: 10.1080/09585200601127558 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127558 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:11-32




Template-Type: ReDIF-Article 1.0
Author-Name: Raffaele Fiume 
Author-X-Name-First: Raffaele 
Author-X-Name-Last: Fiume 
Title: Lorenzo de Minico's Thought in the Development of Accounting Theory in Italy: An Understated Contribution 
Abstract:
  The first decades of the twentieth century were years of innovation for
 Italian accounting theory: a new scientific approach, the Economia
 aziendale, was developed and affirmed as the dominant paradigm. Among its
 main ideas were new concepts of capital and income, strongly influenced by
 Irving Fisher. The analysis of Lorenzo de Minico's entire scientific
 output demonstrates that he played a significant role in the 'revolution'
 which history credits almost exclusively to Gino Zappa. A critical
 methodological issue is confirmed: the lack of completeness in doing
 accounting history might lead to imprecise or incomplete knowledge of the
 evolution of accounting. Furthermore, this article tries to demonstrate
 that the structure of the real economy has played an important role in the
 assimilation of international theories in Italy, leading accounting theory
 in that country to be quite far removed from the Anglo-American approach. 
Journal: Accounting History Review 
Pages: 33-52 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Early twentieth century, Italy, capital, income, economic value of capital model, flows of services, 
X-DOI: 10.1080/09585200601127608 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127608 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:33-52




Template-Type: ReDIF-Article 1.0
Author-Name: Andrea Melis 
Author-X-Name-First: Andrea 
Author-X-Name-Last: Melis 
Title: Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi 
Abstract:
  This paper examines some of the accounting ideas that were developed in
 the late 1940s by an Italian professor, Aldo Amaduzzi, with regards to
 positive accounting studies and the content of financial statements. The
 paper briefly reviews the aim, methodological assumptions and key findings
 of the so-called 'positive accounting theory' based on the works of the
 Rochester school of accounting. A content analysis of the early work of
 Amaduzzi, in relation to his view that the contents of financial
 statements can be seen as the equilibrium outcome of a conflict of
 interests between corporate stakeholders, shows that many of the
 methodological issues on accounting theory stressed by the 'Rochester
 school of accounting' were raised by Amaduzzi (1947, 1949). The paper
 concludes that although some key differences between the two approaches do
 exist, Amaduzzi may be considered as a forerunner of positive accounting
 theory. 
Journal: Accounting History Review 
Pages: 53-62 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Positive accounting theory, accounting history, financial statements, conflict of interests, Italy, stakeholder theory, 
X-DOI: 10.1080/09585200601127640 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127640 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:53-62




Template-Type: ReDIF-Article 1.0
Author-Name: Alessandro Giosi 
Author-X-Name-First: Alessandro 
Author-X-Name-Last: Giosi 
Title: Considerations on the Evolution of the National Budget Functions: From Internal Relevance to External Value 
Abstract:
  The paper is concerned with the interrelationship between the national
 budget, the role of the State in the economy and the public financial
 situation existing during different historical periods beginning with the
 unification of Italy. The paper examines the functions of the national
 budget during the Liberal, Corporatist and Republican periods, and how
 these have changed as a result of institutional changes, and developments
 in the socio-economic situation which have influenced economic policy. We
 focus particularly on the public accountancy reform of 1923-1924 which, in
 combination with administrative reform, contained some important
 innovations. The system that emerged is found to have been clearly
 connected with that of the previous period, the innovations being based on
 the tenets of liberal ideology and the efficiency of the public
 administration. In this context the centralisation of the General
 Accounting Office in 1923 is seen as the result of actions begun during an
 earlier period. On the other hand, the national budget continued to carry
 out the functions of regulating the relationship between the various
 sections of the Government. Nevertheless, although the necessity was felt
 at this time to control the financial flows, it is only with the advent of
 the Republican State that the budget takes on an instrumental role in
 influencing the economy. During the Republican period, the relationship
 between the institutions and the economy changed, with public finance
 becoming the hub of economic development and the national budget
 developing a new function, with the use of government spending for
 macroeconomic purposes. 
Journal: Accounting History Review 
Pages: 63-85 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Italy, public accountancy, national budget, economic history, audit system, deficit spending, 
X-DOI: 10.1080/09585200601127673 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127673 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:63-85




Template-Type: ReDIF-Article 1.0
Author-Name: Riccardo Mussari 
Author-X-Name-First: Riccardo 
Author-X-Name-Last: Mussari 
Author-Name: Michela Magliacani 
Author-X-Name-First: Michela 
Author-X-Name-Last: Magliacani 
Title: Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi 
Abstract:
  This paper was inspired by the discovery of some accounting books
 relating to the 'Rucellai' Family Farm (in Tuscany), and examines
 accounting in proprietorship farming in the nineteenth century. By
 conducting a source recognition, it was possible to demonstrate the role
 of agricultural accounting in the management control process. The authors
 first trace the historical context and accounting theory which
 characterised Tuscan rural areas during the nineteen and twentieth
 centuries, then utilises the Family Farm book to analyse agricultural
 accounting practices. From this analysis also emerges the important role
 of the farmer as administrator, who was held accountable for the yield of
 the estate. 
Journal: Accounting History Review 
Pages: 87-103 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Agricultural accounting, single-entry bookkeeping, sharecropping, accountability relationships, farm management, Tuscany, 
X-DOI: 10.1080/09585200601127723 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127723 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:87-103




Template-Type: ReDIF-Article 1.0
Author-Name: Stefano Zambon 
Author-X-Name-First: Stefano 
Author-X-Name-Last: Zambon 
Author-Name: Luca Zan 
Author-X-Name-First: Luca 
Author-X-Name-Last: Zan 
Title: Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586-1633 
Abstract:
  This paper aims to aid our understanding of the emergence of accounting
 as a control instrument in complex proto-industrial settings, through its
 perceived capacity of mirroring the production process. The paper starts
 off from an archival document, the 1586 deliberation by the Venetian
 Senate, which imposed on the Arsenal a stocktaking to be conducted every
 three years, and ad hoc galley production accounts to be kept in double
 entry format, where the passage of materials and work-in-process between
 units were recorded both in physical quantity and value. In this
 deliberation the Venetian Senate was clearly posing explicitly the problem
 of costing and the efficient use of resources within the Arsenal. Until
 then, the Senate controlled this organisation only by limiting the funds
 allocated to activities (wages, oars, 'stuffs') without entering into the
 substance of the operations. Two interrelated investigations are carried
 out. First, a content analysis of the 1586 document is made. Second, the
 question of its 'impact' on the Arsenal's actual accounting practices is
 addressed. In a 1633 Report by Alvise Molin, a magistrate of the Republic,
 some elements of the 1586 deliberation seem to surface, insofar as a quite
 sophisticated calculation of the production costs of galleys is provided.
 In this sense it might well be that the notion of cost emerged as a sort
 of 'accidental by-product' of the Senate's efforts aimed at introducing
 tighter forms of control on the Arsenal. 
Journal: Accounting History Review 
Pages: 105-128 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Venice Arsenal, accounting history, management history, public sector, costing evolution, 
X-DOI: 10.1080/09585200601127731 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127731 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:105-128




Template-Type: ReDIF-Article 1.0
Author-Name: Arnaldo Canziani 
Author-X-Name-First: Arnaldo 
Author-X-Name-Last: Canziani 
Title: Survival and Growth in Joint-Stock Banking Oligopolies. Lessons from the Crises of 1917-1923 on the Role of Competitors and Politics 
Abstract:
  The Italian joint-stock banking system has faced three main crises: in
 1897, with the demise of Societa Generale Italiana di Credito Mobiliare
 (Pantaleoni, 1936); in 1921-1923, with the crisis of two of the four main
 joint-stock banks, Banca Italiana di Sconto (Falchero, 1990) and Banco di
 Roma (De'; Stefani, 1960; De Rosa, 1982-1983); and, in 1931-1933, with the
 disappearance of both the renewed Banco di Roma and the remaining two
 joint-stock banks, Banca Commerciale Italiana and Credito Italiano (De
 Rosa, 1982-1983; Confalonieri, 1994). After a brief examination of the
 nature of the Italian banking system on the eve of the First World War and
 the post-war economic situation, this paper examines in detail the crisis
 of the 'mixed' banking system in Italy of 1921-1923. The problems faced by
 the Banca Italiana di Sconto and the Banco di Roma are interpreted from
 the perspectives of oligopoly theory and the influence of politics. This
 approach is informed by a new reading of the documentary evidence,
 integrated with unpublished or neglected material. The paper also
 considers the role of the State, in relation to special legislation, and
 the macroeconomic costs suffered by the Treasury, together with the
 problems of the equilibria of joint-stock banking, banking liquidity,
 inter-bank competition, and monetary politics, both during and after the
 crises. The paper concludes with some lessons that can be learnt from the
 crises in terms of economic policy, primarily in the banking and monetary
 fields, in the light of the interactions with the political world. 
Journal: Accounting History Review 
Pages: 129-163 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Joint-stock banking, bank crises, bank rescues, Italy, 
X-DOI: 10.1080/09585200601127764 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127764 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:129-163




Template-Type: ReDIF-Article 1.0
Author-Name: Valerio Antonelli 
Author-X-Name-First: Valerio 
Author-X-Name-Last: Antonelli 
Author-Name: Raffaele D'alessio 
Author-X-Name-First: Raffaele 
Author-X-Name-Last: D'alessio 
Author-Name: Giuseppe Iuliano 
Author-X-Name-First: Giuseppe 
Author-X-Name-Last: Iuliano 
Title: Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786 
Abstract:
  Situated in the centre of Naples, the Teatro San Carlo (TSC) was founded
 in 1737 by the Bourbon Crown during the Reign of the Two Sicilies (one of
 the several states into which Italy was divided in the eighteenth
 century), The theatre immediately became an object of admiration and was
 soon held to be without equal for the perfection of its acoustics. Its
 original project was described in the Encyclopedie by Diderot as a prime
 example of a modern theatre. The TSC was one of the most important
 theatres of Europe in the eighteenth century thanks to its opera buffas,
 ballets, comedies and operas. This paper examines developments in the
 management system (private vs. public), the organisational structure, the
 artistic and administrative activities as well as the accounting practices
 of the TSC during a period of approximately fifty years (from 1737 to
 1786). 
Journal: Accounting History Review 
Pages: 165-186 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Charge and discharge accounting, private management, public management, theatre, the Kingdom of Naples, eighteenth century, 
X-DOI: 10.1080/09585200601127822 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127822 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:165-186




Template-Type: ReDIF-Article 1.0
Author-Name: Maria Bergamin Barbato 
Author-X-Name-First: Maria Bergamin 
Author-X-Name-Last: Barbato 
Author-Name: Chiara Mio 
Author-X-Name-First: Chiara 
Author-X-Name-Last: Mio 
Title: Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale 
Abstract:
  The Venice Biennale, founded in 1893, is situated within the cultural
 sphere, covering work ranging from art, architecture, dance, music and
 theatre to cinema (the world-known 'Venice Film Festival'). Throughout its
 life, the Biennale has experienced very troubled times, being involved in
 controversy, as well as undergoing significant legal and organisational
 changes, in particular, the transition from a public body to private one
 at the end of the 1990s. Dramatic changes have also affected the
 accounting data collection system utilised by the Biennale, which has
 developed from a system concerned with providing information for
 fulfilling specific legal provisions to one comprising a subsystem which
 has progressively evolved to aid the corporate strategic decision-making
 process. This paper critically and systematically reviews the evolution of
 the accounting system and management control within the Biennale. It will
 examine how new information requirements over the years have driven the
 information-accounting system to change and, in turn, how the system has
 been influenced by the historical setting within which the decisions were
 made. We also provide some thoughts regarding the future development of
 such systems. 
Journal: Accounting History Review 
Pages: 187-208 
Issue: 1 
Volume: 17 
Year: 2007 
Keywords: Art exhibitions, budgets, stakeholders, corporate governance, information systems, management control in an art organisation, 
X-DOI: 10.1080/09585200601127871 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200601127871 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:187-208




Template-Type: ReDIF-Article 1.0
Author-Name: Lino Cinquini 
Author-X-Name-First: Lino 
Author-X-Name-Last: Cinquini 
Title: Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies 
Abstract:
  In the last century the fascist era in Italy continued for more than 20
 years, ending with the conclusion of the Second World War. This paper
 explores how the strong ideological commitment of Fascism, in contrast to
 liberal ideologies of democracy and free market, operated within the field
 of accounting and business studies at the pinnacle of the dictatorship
 experience (the thirties). The totalitarian regime called for the
 transformation of society and the economic system by introducing an
 alternative corporative economy, planned and regulated but without
 abolishing private enterprises. The degree of adhesion to the
 'corporative' ideology on the part of academics, the influence on subjects
 and on further development of Italian accounting and business research are
 investigated and discussed. 
Journal: Accounting History Review 
Pages: 209-240 
Issue: 2 
Volume: 17 
Year: 2007 
Keywords: Fascist ideology, corporative economy, accounting, 
X-DOI: 10.1080/09585200701376550 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701376550 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:209-240




Template-Type: ReDIF-Article 1.0
Author-Name: Julie Cooper 
Author-X-Name-First: Julie 
Author-X-Name-Last: Cooper 
Title: Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921 
Abstract:
  Debate surrounding the publication of FRS 10 (ASB, 1997) in the UK
 displayed support for a variety of accounting policies for goodwill,
 advocated for a variety of practical and conceptual reasons. An analysis
 of papers written on goodwill between 1884 and 1921 explores whether this
 lack of unanimity is a recent phenomenon or not. The paper concludes that
 during this earlier period there were a number of areas of agreement
 regarding goodwill but, although a majority of authorities favoured a
 capitalise/amortise policy, there was a significant difference of opinion
 relating to its treatment once recorded in the accounts. Analysis also
 suggests that advocated policies were derived from a desire to promote and
 operationalise the principle of prudence. 
Journal: Accounting History Review 
Pages: 241-264 
Issue: 2 
Volume: 17 
Year: 2007 
Keywords: Goodwill, profit measurement, prudence, 
X-DOI: 10.1080/09585200701376568 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701376568 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:241-264




Template-Type: ReDIF-Article 1.0
Author-Name: Warwick Funnell 
Author-X-Name-First: Warwick 
Author-X-Name-Last: Funnell 
Title: The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting 
Abstract:
  In 1215 Magna Carta determined freedom from executive oppression, or
 liberty, as the essential principle of the English Constitution and
 parliament as the bulwark against executive attempts to diminish the
 liberty of individuals. This constitutional precedence of liberty was
 confirmed after the Revolution in 1688 by the constitutional settlement
 which strengthened the financial accountability of the executive to
 parliament. Regular accounting for military expenditures especially became
 a critical component of the new accountability measures. Despite the
 overwhelming significance of liberty for the English Constitution and the
 contributions of accounting to preserving liberty, public sector
 accounting continues to attract few accounting historians. As a
 consequence, the vast historical resources contained in British
 Parliamentary Papers and the records of parliamentary debates continue to
 go largely unnoticed by all but a few accounting historians. 
Journal: Accounting History Review 
Pages: 265-283 
Issue: 2 
Volume: 17 
Year: 2007 
Keywords: Public sector accounting research, English Constitution, British Parliamentary Papers, 
X-DOI: 10.1080/09585200701376618 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701376618 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:265-283




Template-Type: ReDIF-Article 1.0
Author-Name: Brian A. Rutherford 
Author-X-Name-First: Brian A. 
Author-X-Name-Last: Rutherford 
Title: A Possibilitarian History of Price Change Accounting in the UK: 1971-1985 
Abstract:
  This paper offers a 'possibilitarian' analysis of the history of price
 change accounting in the UK, exploring how events might have turned out
 differently at a number of key nodal points. It argues that a stable
 current cost accounting regime could have been established significantly
 before SSAP16 was in fact adopted or, alternately, that the retreat from
 SSAP16 could have been managed in a way that would have maintained
 compliance with current cost accounting. Had a substantial period of
 widespread compliance within a stable regime eventuated, a quite different
 dynamic might have emerged, including significant user pressure to
 maintain current cost accounting, thereby underpinning the regime and
 leading to its long-term survival. 
Journal: Accounting History Review 
Pages: 285-312 
Issue: 2 
Volume: 17 
Year: 2007 
Keywords: Accounting Standards Committee, alternative history, counterfactuals, current cost accounting, 
X-DOI: 10.1080/09585200701376642 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701376642 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:285-312




Template-Type: ReDIF-Article 1.0
Author-Name: Stephane Trebucq 
Author-X-Name-First: Stephane 
Author-X-Name-Last: Trebucq 
Title: Minority Shareholders and Auditors: A Brief History of a Litigious French Merger 
Abstract:
  The case of a French merger can be used to better understand the nature
 of conflicts of interest and cognitive conflicts between accountants,
 shareholders, lawyers and judges. This is especially the case when
 exchange ratios are unfairly established. When caught in a situation of
 asymmetric information, minority shareholders try to obtain more
 information about the auditors' report through judicial proceedings. The
 financial knowledge possessed by the judge then becomes a necessary
 condition for shareholders to be protected. 
Journal: Accounting History Review 
Pages: 313-332 
Issue: 2 
Volume: 17 
Year: 2007 
Keywords: Auditor, minority shareholder, merger, trial, exchange ratio, fairness opinion, 
X-DOI: 10.1080/09585200701376667 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701376667 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:313-332




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Lee 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Lee 
Title: American Accountants in 1880 
Abstract:
  Although much has been written about the foundation and maturation of the
 early US public accountancy profession, little is known about the
 community of American accountants that existed prior to the main
 foundational events of the 1880s and 1890s. Using data extracted from the
 1880 US Census, this study provides a contextualised review of American
 accountants in that year. Contextual factors include the population and
 manufacturing economy of the US in 1880, and other accounting service
 providers such as auditors and bookkeepers. The study reveals a very small
 community of accountants relative to the US population and manufacturing
 economy, occupational and economic distinctions between accountants,
 auditors and bookkeepers, little evidence of public accountancy as a
 significant occupation, the presence of a small female subset of the
 accountant community, and a significant proportion of accountants
 associated with lower socio-economic classifications and immigration. The
 evidence of the study is consistent with contemporary comments recorded by
 British public accountants and American bookkeepers. 
Journal: Accounting History Review 
Pages: 333-354 
Issue: 3 
Volume: 17 
Year: 2007 
Keywords: Accountant, auditor, bookkeeper, clerk, occupation, profession, public accountancy, 
X-DOI: 10.1080/09585200701609554 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609554 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:333-354




Template-Type: ReDIF-Article 1.0
Author-Name: Lynne Oats 
Author-X-Name-First: Lynne 
Author-X-Name-Last: Oats 
Author-Name: Pauline Sadler 
Author-X-Name-First: Pauline 
Author-X-Name-Last: Sadler 
Title: Securing the Repeal of a Tax on the 'raw material of thought' 
Abstract:
  When first introduced in 1712, and throughout the eighteenth century, the
 stamp duty on newspapers was primarily intended as a revenue raising
 measure with censorship as a subsidiary, but not unintended, by-product
 (Sadler & Oats, 2002). In the nineteenth century the stamp duty became
 known, more justifiably, as a 'tax on knowledge' and it was increasingly
 criticised as being an overt form of censorship. A campaign in the 1830s
 to have the tax repealed resulted in a compromise, in 1836, in the form of
 a significant reduction in the duty from 4d to 1d per half sheet of
 newspaper. The stamp duty was eventually repealed in 1855, largely as a
 result of the activities of 'The Newspaper Stamp Abolition Committee', a
 campaign run on different lines to that of the 1830s. This paper examines
 this second abolition campaign, which adopted unusual tactics in pursuit
 of the repeal of the tax. It demonstrates the tensions between social
 reformers and business interests in securing the repeal of a dysfunctional
 tax. 
Journal: Accounting History Review 
Pages: 355-373 
Issue: 3 
Volume: 17 
Year: 2007 
Keywords: Taxation, tax on knowledge, newspaper history, Chartism, 
X-DOI: 10.1080/09585200701609562 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609562 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:355-373




Template-Type: ReDIF-Article 1.0
Author-Name: Patrick Fridenson 
Author-X-Name-First: Patrick 
Author-X-Name-Last: Fridenson 
Title: The Bilateral Relationship between Accounting History and Business History: A French Perspective 
Abstract:
Journal: Accounting History Review 
Pages: 375-380 
Issue: 3 
Volume: 17 
Year: 2007 
X-DOI: 10.1080/09585200701609570 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609570 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:375-380




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Author-Name: Roy Chandler 
Author-X-Name-First: Roy 
Author-X-Name-Last: Chandler 
Title: 'A Public Expert in Matters of Account': Defining the Chartered Accountant in England and Wales 
Abstract:
  This study addresses the attempts by the Institute of Chartered
 Accountants in England and Wales (ICAEW) to set its professional
 boundaries based on the performance of work in order to create a
 definition of the specialist chartered accountant or 'public expert in
 matters of account'. The article, located in the 1880-1900 period,
 provides an insight into the activities and arenas in which chartered
 accountants could engage. The complexities associated with this
 demarcation between permissible and non-permissible activities, revealed
 through a series of 'test cases', were exacerbated by the 'grandfather
 clauses' contained in the ICAEW's Royal Charter. 
Journal: Accounting History Review 
Pages: 381-423 
Issue: 3 
Volume: 17 
Year: 2007 
Keywords: ICAEW, professionalisation, grandfather clauses, permissible activities, 
X-DOI: 10.1080/09585200701609588 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609588 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:381-423




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Bloom 
Author-X-Name-First: Robert 
Author-X-Name-Last: Bloom 
Title: Spacek's Contributions to Accounting Thought Revisited 
Abstract:
  While he was managing partner and chair of Arthur Andersen in the l950s
 and 1960s, Leonard Spacek was an outspoken critic of public accounting,
 complaining about its failure to establish a coherent set of objectives
 for financial statements, its illogical principles and methods, and its
 principle-setting process. He was the conscience of the public accounting
 community during this time period, a critic from within. As far as Spacek
 was concerned, 'fairness' was the central objective of financial
 reporting, though he never specifically defined the term. In light of the
 recent high-profile corporate and accounting scandals, including Enron and
 World.com, both of which were audited by Arthur Andersen, it is useful to
 analyse Spacek's ideas on the public role of accounting from his speeches
 and writings with emphasis on the theme of fairness. Given the firm's
 long-term commitment to quality audits, it was ironic that Andersen fell
 victim to these scandals. 
Journal: Accounting History Review 
Pages: 425-443 
Issue: 3 
Volume: 17 
Year: 2007 
Keywords: Accounting court, accounting principles, accounting profession, accountability, audit report, fairness, financial reporting, independence, standard setting, truthfulness, 
X-DOI: 10.1080/09585200701609596 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609596 
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:425-443




Template-Type: ReDIF-Article 1.0
Author-Name: Neil Robson 
Author-X-Name-First: Neil 
Author-X-Name-Last: Robson 
Title: Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS 
Abstract:
  This paper examines accounting and managerial reform in the public sector
 National Health Service (NHS) hospitals in the UK from 1958-74. This
 period is often regarded as one of 'consolidation' (Klein, 1995; Webster,
 1998) after the 'turmoil' of the early years of the NHS, though there were
 a number of attempts to improve 'efficiency' through initiatives largely
 rooted in commercial practice. There was a deeply embedded respect for
 local self governance rather than central 'command and control' (Harrison,
 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting
 practitioners and senior civil servants appeared to be content to adjust
 existing accounting processes rather than embrace major change. The paper
 concludes with a review of possible factors mitigating against more
 radical accounting innovation. 
Journal: Accounting History Review 
Pages: 445-467 
Issue: 3 
Volume: 17 
Year: 2007 
Keywords: Accounting change, hospital accounting, hospital costing, 
X-DOI: 10.1080/09585200701609620 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609620 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:445-467




Template-Type: ReDIF-Article 1.0
Author-Name: Derek Matthews 
Author-X-Name-First: Derek 
Author-X-Name-Last: Matthews 
Title: Book Review 
Abstract:
Journal: Accounting History Review 
Pages: 469-471 
Issue: 3 
Volume: 17 
Year: 2007 
X-DOI: 10.1080/09585200701609653 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609653 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:469-471




Template-Type: ReDIF-Article 1.0
Author-Name: David Oldroyd 
Author-X-Name-First: David 
Author-X-Name-Last: Oldroyd 
Title: Book Review 
Abstract:
Journal: Accounting History Review 
Pages: 473-475 
Issue: 3 
Volume: 17 
Year: 2007 
X-DOI: 10.1080/09585200701609687 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701609687 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:473-475




Template-Type: ReDIF-Article 1.0
Author-Name: Ciaran O Hogartaigh 
Author-X-Name-First: Ciaran O 
Author-X-Name-Last: Hogartaigh 
Title: 'Ar scath a cheile a mhaireann na daoine' - shadow and shade in Irish accounting history 
Abstract:
Journal: Accounting History Review 
Pages: 1-6 
Issue: 1 
Volume: 18 
Year: 2008 
X-DOI: 10.1080/09585200701824708 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824708 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:1-6




Template-Type: ReDIF-Article 1.0
Author-Name: Margaret o Hogartaigh 
Author-X-Name-First: Margaret o 
Author-X-Name-Last: Hogartaigh 
Title: Irish accounting, business and financial history: a bibliographical essay 
Abstract:
  Historians have engaged with accounting and business archives primarily
 in the areas of social and economic history. While much economic and
 social history draws on macro-economic data, micro-level sources have cast
 new light on old historical problems such as the Great Famine (1845-51)
 and the development of trade in Ireland and between Ireland and abroad.
 This paper traces the contributions of historians of Ireland to our
 understanding of accounting, business and financial history and maps out
 potential areas of research for accounting and business historians in the
 light of earlier and current trends in historical research. Adopting a
 historians' perspective, the paper will also provide a historical
 background and suggest potential bibliographical and archival sources to
 present and future accounting and business historians with a view to
 enhancing and enriching our understanding of the context in which
 accounting and business is situated in Ireland. 
Journal: Accounting History Review 
Pages: 7-19 
Issue: 1 
Volume: 18 
Year: 2008 
Keywords: accounting, bibliography, business, economics, history, Ireland, 
X-DOI: 10.1080/09585200701824716 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824716 
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:7-19




Template-Type: ReDIF-Article 1.0
Author-Name: Peter Clarke 
Author-X-Name-First: Peter 
Author-X-Name-Last: Clarke 
Title: The teaching of bookkeeping in nineteenth-century Ireland 
Abstract:
  A pioneering paper by O hOgartaigh, C. and O hOgartaigh, M. (2006)
 'Sophisters, economists and calculators': pre-professional accounting
 education in eighteenth-century Ireland, Irish Accounting Review 13, no.
 2: 63-74, suggests that the teaching of bookkeeping in hedge schools in
 Ireland during the eighteenth century is indicative of a pre-professional
 period of accounting education. The objective of this paper is to extend
 the time period and to investigate, using a combination of primary and
 secondary sources, the teaching of bookkeeping during the nineteenth
 century and primarily within the national schools that were established in
 1831. This paper argues that a knowledge of bookkeeping was an important
 attribute for gaining employment and therefore an important source of
 social mobility for Irish Catholics during this period. Also, the
 knowledge of bookkeeping (together with a familiarity with the English
 language, on which this teaching was based) would have been a valuable
 resource for some of the five million people who emigrated to England and
 America during the nineteenth century. 
Journal: Accounting History Review 
Pages: 21-33 
Issue: 1 
Volume: 18 
Year: 2008 
Keywords: Ireland, history, accounting, bookkeeping, education, 
X-DOI: 10.1080/09585200701824732 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824732 
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:21-33




Template-Type: ReDIF-Article 1.0
Author-Name: Philip O'regan 
Author-X-Name-First: Philip 
Author-X-Name-Last: O'regan 
Title: 'Elevating the profession': the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909 
Abstract:
  The Institute of Chartered Accountants in Ireland was formed in 1888 on
 an all-island basis by a group of prominent public accountants who
 envisaged it as a means of appropriating the social and economic benefits
 that accompanied professional status. Employing Weber's notion of 'social
 closure' in the context of a professional project, this paper examines the
 manner in which the Institute sought to operationalise this strategy,
 focusing in particular on membership criteria, articles and examinations,
 as well as issues of trust and respectability. 
Journal: Accounting History Review 
Pages: 35-59 
Issue: 1 
Volume: 18 
Year: 2008 
Keywords: professional project, Weber, closure, chartered accountants, Ireland, 
X-DOI: 10.1080/09585200701824740 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824740 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:35-59




Template-Type: ReDIF-Article 1.0
Author-Name: Geraldine Robbins 
Author-X-Name-First: Geraldine 
Author-X-Name-Last: Robbins 
Author-Name: Irvine Lapsley 
Author-X-Name-First: Irvine 
Author-X-Name-Last: Lapsley 
Title: Irish voluntary hospitals: an examination of a theory of voluntary failure 
Abstract:
  This paper examines the success and failure of voluntary hospital
 organisations in Ireland during the twentieth and twenty-first centuries.
 The study draws on (and extends) Salamon's theory of voluntary failure by
 examining the activities of religious organisations responsible for the
 ownership, management and delivery of acute hospital care. This
 theoretical perspective identifies a number of dimensions of
 organisational life for voluntary organisations, which precipitated the
 demise of organisations as voluntary sector entities, particularly issues
 of resource-dependency. This study shows that in the Irish hospital
 context many religiously owned voluntary hospitals have followed the
 predictable route to failure - culminating either in closure or transfer
 to public sector ownership, although some others have withstood the
 difficulties commonly encountered by voluntary organisations (VOs) as
 outlined by Salamon. 
Journal: Accounting History Review 
Pages: 61-80 
Issue: 1 
Volume: 18 
Year: 2008 
Keywords: voluntary organisations, religious organisations, financial liability, public sector, 
X-DOI: 10.1080/09585200701824757 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824757 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:61-80




Template-Type: ReDIF-Article 1.0
Author-Name: Keith Warnock 
Author-X-Name-First: Keith 
Author-X-Name-Last: Warnock 
Title: Auditing Bloom, editing Joyce: accounting and accountability in Ulysses 
Abstract:
  This paper reviews the content and significance of the 'budget' in James
 Joyce's Ulysses. The budget, in effect a summary of the cash transactions
 of the novel's central character appearing towards the end of the book, is
 audited by reference to the preceding text, comparing the description of
 each financial transaction as it occurs with its subsequent recording.
 Editorial controversies on the revision of the original 1922 text are
 assessed in the context of the discrepancies between the budget and the
 foregoing descriptions. Various interpretations of the role of the budget
 in the novel are considered, culminating in the observation that it
 foreshadows the later realisation of the socially constructed nature of
 accounting and its lack of a simple relationship with an independent
 financial reality. 
Journal: Accounting History Review 
Pages: 81-95 
Issue: 1 
Volume: 18 
Year: 2008 
Keywords: accounting, James Joyce, literature, <i>Ulysses</i>, 
X-DOI: 10.1080/09585200701824765 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824765 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:1:p:81-95




Template-Type: ReDIF-Article 1.0
Author-Name: Yannick Lemarchand 
Author-X-Name-First: Yannick 
Author-X-Name-Last: Lemarchand 
Author-Name: Marc Nikitin 
Author-X-Name-First: Marc 
Author-X-Name-Last: Nikitin 
Author-Name: Henri Zimnovitch 
Author-X-Name-First: Henri 
Author-X-Name-Last: Zimnovitch 
Title: International congresses of accountants in the twentieth century: a French perspective 
Abstract:
  Approximately 40 international congresses of accountants took place
 between 1889 and 2002. Before World War II, accountants were divided
 between two international networks: a group of Latin countries and a group
 led by the USA. Only the latter continued their activity after World War
 II. From that time onwards, there are two distinct periods: the period
 1952-1977 saw 'the rise' of the profession to an international level;
 after 1977, the transformation of networks into permanent organisations
 (the International Accounting Standards Committee and the International
 Federation of Accountants) initiated 'the fall' of international
 congresses of accountants, which progressively became mere 'accounting
 fairs'. The research method used in this paper involves a critical
 analysis of congress proceedings, professional journals and interviews. 
Journal: Accounting History Review 
Pages: 97-120 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: international congresses of accountants, twentieth century, France, history, 
X-DOI: 10.1080/09585200802058495 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058495 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:97-120




Template-Type: ReDIF-Article 1.0
Author-Name: Ingrid Jeacle 
Author-X-Name-First: Ingrid 
Author-X-Name-Last: Jeacle 
Author-Name: Eamonn Walsh 
Author-X-Name-First: Eamonn 
Author-X-Name-Last: Walsh 
Title: A tale of tar and feathering: the retail price inventory method and the Englishman 
Abstract:
  This paper examines the implementation and operation of a simple method
 of inventory valuation: the retail price inventory method. Previous
 research has examined the method's widespread adoption by US department
 stores during the 1920s. In particular, attention has focused on the
 disciplinary properties of the method and the creation of visibilities
 which recast power relations within the store. This paper attempts to
 extend existing scholarly enquiry by crossing the Atlantic to follow the
 practical adoption of the method by an Irish department store in the
 1930s. The case reveals the extent of employee resistance to the method's
 adoption, culminating in a physical attack on the accountant employed with
 its execution. More importantly however, implemented incorrectly, the
 method failed to deliver the promised surveillance role, but instead
 yielded an unanticipated consequence. It revealed the gross profitability
 of the retail component of store trade and hence supported a managerial
 initiative to expand this side of business activities to the eventual
 detriment of the former resistant departmental buyers. The paper therefore
 acknowledges the broader role of a seemingly neutral accounting technique
 and reinforces the importance of recognising the organisational context of
 accounting practice. 
Journal: Accounting History Review 
Pages: 121-140 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: department store, Foucault, inventory control, retail history, retail price inventory method, 
X-DOI: 10.1080/09585200802058602 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058602 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:121-140




Template-Type: ReDIF-Article 1.0
Author-Name: Alisdair Dobie 
Author-X-Name-First: Alisdair 
Author-X-Name-Last: Dobie 
Title: The development of financial management and control in monastic houses and estates in England c. 1200-1540 
Abstract:
  This paper traces developments in the financial management and control of
 monastic houses and their estates in England in the later Middle Ages, and
 seeks to identify the factors which lay behind these developments. It
 draws upon ecclesiastical, economic and accounting history literature. It
 finds first that this period of monastic history is not as uneventful as
 sometimes depicted; and second that previous accounting history studies
 have focused largely on the agency relationship between the lord and the
 steward responsible for the management of agricultural properties, whereas
 the network of accountability and information flows in monastic
 establishments was more complex. Furthermore, the impetus for accounting
 change was more diverse than is often portrayed. A large variety of
 possible factors existed: these were not mutually exclusive and may have
 acted to reinforce each other. This paper concludes that there is a need
 for more detailed research at the micro-level on individual monastic
 houses to reconstruct and explain the evolution of their accounting and
 management techniques and processes. 
Journal: Accounting History Review 
Pages: 141-159 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: history of accounting, medieval monastic estates, 
X-DOI: 10.1080/09585200802058677 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058677 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:141-159




Template-Type: ReDIF-Article 1.0
Author-Name: C. S. McWatters 
Author-X-Name-First: C. S. 
Author-X-Name-Last: McWatters 
Title: Investment returns and la traite negriere: evidence from eighteenth-century France 
Abstract:
  This paper examines la traite negriere in terms of investment behaviour
 and investment returns. The research focus is the investments of one
 armateur, Francois Deguer, a diversified market player in
 eighteenth-century France. The results provide additional evidence, in an
 accounting context, of the trade's profitability, either as a stand-alone
 business or in conjunction with other parts of maritime commerce.
 Specifically, the analysis indicates that slave-trade investments held the
 possibility of above-average returns compared with other available
 investment opportunities. This result reinforces the arguments of Daudin
 (2002a, 2002b, 2004) who proposed the analysis of slave-trade investments
 in terms of risk, return, liquidity and time frame. Daudin's work examines
 limitations of the profit calculations used in prior historical research
 and offers alternatives that are theoretically sound and pragmatically
 possible. While the results in this study are based on a case analysis,
 they demonstrate how the informed use of archival sources can contribute
 to the findings from more generalised, cross-sectional studies. As
 historians of the slave trade have noted, each trading voyage was unique,
 described as a lottery, but one which could offer potentially significant
 returns. Lessons can be drawn from these initial results, as we confront
 accounting's implication in contemporary trading practices. 
Journal: Accounting History Review 
Pages: 161-185 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: Slave-trade systems, investment returns, organisational networks, France, archival research, 
X-DOI: 10.1080/09585200802058701 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058701 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:161-185




Template-Type: ReDIF-Article 1.0
Author-Name: Hans Derks 
Author-X-Name-First: Hans 
Author-X-Name-Last: Derks 
Title: Religion, capitalism and the rise of double-entry bookkeeping 
Abstract:
  Max Weber and Werner Sombart inspired a famous debate about the following
 problem: what should be the (historical) basis nowadays for understanding
 the relationship between religion, capitalism and double-entry bookkeeping
 (DEB)? In their view DEB practically invented capitalism thanks to its
 religious basis. Recently, the debate was renewed by claiming that Roman
 Catholicism played this pivotal role. The article deals with all three
 main concepts in the relationship. It redefines capitalism, gives DEB its
 proper place in the past and present, and denies that Roman Catholicism as
 a belief system had something to do with DEB and capitalism. As an
 alternative, it proposes a new theoretical framework based on a
 modernization of the age-old Aristotelean Oikos versus Market thought,
 which was revived in Weber's Evolution der Hausgemeinschaft. 
Journal: Accounting History Review 
Pages: 187-213 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: accounting history, business history, capitalism, double-entry bookkeeping, religion, <i>oikos</i>-market theory, Max Weber, 
X-DOI: 10.1080/09585200802058735 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058735 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:187-213




Template-Type: ReDIF-Article 1.0
Author-Name: Massimo Sargiacomo 
Author-X-Name-First: Massimo 
Author-X-Name-Last: Sargiacomo 
Title: Institutional pressures and isomorphic change in a high-fashion company: the case of Brioni Roman Style, 1945-89 
Abstract:
  Towards the end of 1945 a small tailoring shop named Brioni was opened in
 Rome to craft elegant garments for the international social elite.
 Although the original business idea proved successful, in the post-war
 period several endogenous and exogenous factors stimulated changes in
 managerial behaviour. The main object of this paper, which is informed by
 institutional sociology, is to elucidate the economic, coercive, mimetic
 and normative pressures that shaped key decisions of senior management in
 what became a high-fashion company. The most important isomorphic changes
 are portrayed as is the role played by two key actors in the company whose
 entrepreneurial activity stimulated institutionalisation processes inside
 the high-fashion environment. 'In memory of Nazareno Fonticoli and Gaetano
 Savini:two pioneers of the high-fashion world' 
Journal: Accounting History Review 
Pages: 215-241 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: business history, fashion industry, institutional sociology, case-study, 
X-DOI: 10.1080/09585200802058818 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058818 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:215-241




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Eng 
Author-X-Name-First: Pierre 
Author-X-Name-Last: Eng 
Title: Consumer credit in Australia during the twentieth century 
Abstract:
  This article surveys the growth of consumer credit in Australia during
 the twentieth century, particularly after the Second World War. Until the
 1970s, the regulation of Australia's financial market caused formal
 consumer credit to be provided mainly by finance companies under
 hire-purchase contracts, largely for the purchase of cars and household
 durables. Deregulation of the financial market since the 1960s allowed
 banks to gain a dominant share in the market for personal loans.
 Quantification of long-term trends is difficult, but broad estimates
 suggest sustained growth in per capita indebtedness during 1945-2007. 
Journal: Accounting History Review 
Pages: 243-265 
Issue: 2 
Volume: 18 
Year: 2008 
Keywords: consumer credit, finance, household expenditure, history, Australia, 
X-DOI: 10.1080/09585200802058917 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802058917 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:2:p:243-265




Template-Type: ReDIF-Article 1.0
Author-Name: Harry Knowles 
Author-X-Name-First: Harry 
Author-X-Name-Last: Knowles 
Author-Name: Greg Patmore 
Author-X-Name-First: Greg 
Author-X-Name-Last: Patmore 
Author-Name: John Shields 
Author-X-Name-First: John 
Author-X-Name-Last: Shields 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 275-281 
Issue: 3 
Volume: 18 
Year: 2008 
X-DOI: 10.1080/09585200802383257 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383257 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:275-281




Template-Type: ReDIF-Article 1.0
Author-Name: Harry Knowles 
Author-X-Name-First: Harry 
Author-X-Name-Last: Knowles 
Author-Name: Greg Patmore 
Author-X-Name-First: Greg 
Author-X-Name-Last: Patmore 
Author-Name: John Shields 
Author-X-Name-First: John 
Author-X-Name-Last: Shields 
Title: From hire purchase to property development: the rise and demise of the Industrial Acceptance Corporation in Australia, 1926-77 
Abstract:
  While there are numerous histories of major Australian banks, the extant
 literature on the history of the Australian financial service sector pays
 only incidental attention to the role of finance companies and other
 non-bank financial institutions in the sector's long-term transformation,
 particularly the expansion of consumer credit. Drawing on Chandler's
 classic insights on the dynamics of firm strategy and structure, this
 paper focuses on the growth and development of one particular finance
 company - Industrial Acceptance Corporation (IAC) - between the 1920s and
 1970s. IAC began as a subsidiary of a US finance company and grew to
 become one of Australia's leading and innovative finance companies. Based
 on hire purchase for automobiles and other consumer durables, it
 diversified into property development during the late 1960s. Imprudent
 lending practices concerning property development led to financial
 difficulties in the mid-1970s and ultimately its full takeover by US
 banking giant, Citibank, in 1977. 
Journal: Accounting History Review 
Pages: 283-302 
Issue: 3 
Volume: 18 
Year: 2008 
Keywords: hire purchase, consumer finance, property development, Morris Plan, Industrial Acceptance Corporation, Citibank, 
X-DOI: 10.1080/09585200802383273 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383273 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:283-302




Template-Type: ReDIF-Article 1.0
Author-Name: Monica Keneley 
Author-X-Name-First: Monica 
Author-X-Name-Last: Keneley 
Author-Name: Margaret McKenzie 
Author-X-Name-First: Margaret 
Author-X-Name-Last: McKenzie 
Title: The privatisation experience in the Australian banking and insurance sectors: an explanation of the change in ownership structures 
Abstract:
  Deregulation has been a feature of the evolution of financial markets in
 the past two decades. Extending this trend has been the move to privatise
 government-owned financial institutions. In the 1990s, Australian
 governments progressively sold publicly owned banks and insurance
 institutions. One outcome has been that few of these privatised financial
 firms exist today, having been absorbed in mergers and acquisitions within
 the financial services sector. This paper uses an information cost
 framework to explain the experience of privatised banks and insurers. Our
 approach points to a dynamic process of organisational change that has
 influenced the outcomes of privatisation in the financial services sector. 
Journal: Accounting History Review 
Pages: 303-321 
Issue: 3 
Volume: 18 
Year: 2008 
Keywords: privatisation, financial markets, banking and insurance, deregulation, information costs, organisational change, 
X-DOI: 10.1080/09585200802383299 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383299 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:303-321




Template-Type: ReDIF-Article 1.0
Author-Name: Leanne Cutcher 
Author-X-Name-First: Leanne 
Author-X-Name-Last: Cutcher 
Title: Financing communities: the role of community banks and credit unions in re-establishing branches in Australia 
Abstract:
  Following large-scale closure of bank branches by the major retail banks
 in the 1990s credit unions and community banks have been active in
 re-establishing branches in communities across Australia. Credit unions
 and community banks promote themselves as offering a very different kind
 of financial service: one much more focused on meeting the needs of local
 communities. On the face of it, their service to these communities appears
 to be motivated by very similar objectives. However, examining their
 current practices against the backdrop of their different histories
 reveals important differences in their approach to helping communities
 help themselves. 
Journal: Accounting History Review 
Pages: 323-333 
Issue: 3 
Volume: 18 
Year: 2008 
Keywords: credit unions, community, mutuality, building societies, not-for-profit, self-help, 
X-DOI: 10.1080/09585200802383349 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383349 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:323-333




Template-Type: ReDIF-Article 1.0
Author-Name: Janice Loftus 
Author-X-Name-First: Janice 
Author-X-Name-Last: Loftus 
Author-Name: John Purcell 
Author-X-Name-First: John 
Author-X-Name-Last: Purcell 
Title: Post-Asian financial crisis reforms: an emerging new embedded-relational governance model 
Abstract:
  The late 1980s and early 1990s saw rapid economic growth and subjugation
 of social policy and environmental concerns, as development was driven
 through the corporate and financial sectors in East and Southeast Asian
 economies, fuelled by free market reforms as societies edged towards
 neo-liberalism. The Asian financial crisis was the catalyst for the
 emergence of a new embedded-relational governance model, which emphasises
 the social and environmental dimensions of the welfare state, while
 relying on decentralised civil society initiatives and business
 self-regulation in implementing corporate social responsibility. This
 study focuses on corporate governance and financial system reforms
 introduced in the aftermath of the Asian financial crisis. 
Journal: Accounting History Review 
Pages: 335-355 
Issue: 3 
Volume: 18 
Year: 2008 
Keywords: corporate governance, corporate social responsibility, embedded-relational governance, 
X-DOI: 10.1080/09585200802383455 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383455 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:335-355




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 2006/2007 
Abstract:
Journal: Accounting History Review 
Pages: 357-374 
Issue: 3 
Volume: 18 
Year: 2008 
X-DOI: 10.1080/09585200802383463 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802383463 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:18:y:2008:i:3:p:357-374




Template-Type: ReDIF-Article 1.0
Author-Name: D. M. Higgins 
Author-X-Name-First: D. M. 
Author-X-Name-Last: Higgins 
Author-Name: S. Verma 
Author-X-Name-First: S. 
Author-X-Name-Last: Verma 
Title: The business of protection: Bass & Co. and trade mark defence, c. 1870-1914 
Abstract:
  This article uses a case study of Bass to examine the business and
 accounting history of trade mark defence in the nineteenth and early
 twentieth centuries. We employ a variety of business, legal and
 parliamentary records to discuss the measures they adopted to prevent
 trade mark infringement. The central arguments of this article are that
 Bass's trade marks were susceptible to infringement because of weaknesses
 in its business structure, and these, in turn, necessitated a robust
 defence of its trade marks both before and after the Trade Marks Act,
 1875. Of particular interest, we demonstrate that Bass's reliance on the
 free trade was financially successful, in marked contrast to the
 predictions of Chandler, and the financial performance of the big London
 brewers who relied heavily on tied estates. 
Journal: Accounting History Review 
Pages: 1-19 
Issue: 1 
Volume: 19 
Year: 2009 
Keywords: brewing industry, firm structure, goodwill, passing-off, profitability, trade marks, trade mark infringement, 
X-DOI: 10.1080/09585200802667097 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667097 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:1-19




Template-Type: ReDIF-Article 1.0
Author-Name: Mike Adams 
Author-X-Name-First: Mike 
Author-X-Name-Last: Adams 
Author-Name: Jonas Andersson 
Author-X-Name-First: Jonas 
Author-X-Name-Last: Andersson 
Author-Name: Lars-Fredrik Andersson 
Author-X-Name-First: Lars-Fredrik 
Author-X-Name-Last: Andersson 
Author-Name: Magnus Lindmark 
Author-X-Name-First: Magnus 
Author-X-Name-Last: Lindmark 
Title: Commercial banking, insurance and economic growth in Sweden between 1830 and 1998 
Abstract:
  We examine empirically the dynamic historical relation between commercial
 bank lending, insurance and economic (income) growth in Sweden using
 time-series data from 1830 to 1998 and performing tests for Granger
 causality. Because of the non-stationary nature of the time series
 examined the procedure of Toda and Yamamoto (1995) is used. Our results,
 which have accounted for possible regime changes due to different exchange
 rate mechanisms over time, indicate that insurance has Granger-caused
 economic growth and bank lending. Therefore, we conclude that insurance is
 an important prerequisite for stimulating economic growth and that this
 could have important implications for contemporary developing economies 
Journal: Accounting History Review 
Pages: 21-38 
Issue: 1 
Volume: 19 
Year: 2009 
Keywords: banking, insurance, economic growth, history, Sweden, 
X-DOI: 10.1080/09585200802667139 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667139 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:21-38




Template-Type: ReDIF-Article 1.0
Author-Name: J. Carles Maixe-Altes 
Author-X-Name-First: J. Carles 
Author-X-Name-Last: Maixe-Altes 
Title: Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century 
Abstract:
  This paper deals with the changes brought about in the organisation and
 internal management of resources and investments of the main Scottish
 savings banks, within the context of the British mutual banking sector at
 the turn of the century. A study of the archival evidence allows us to
 analyse the reforms introduced by some savings banks, and the impact of
 changes in regulations on some of the savings institutions for the working
 class. In addition, from an internal perspective, an analysis of
 accounting demonstrates the extent to which the philanthropic nature of
 savings banks led to the development of entrepreneurial initiatives and
 therefore greater flexibility in lending decisions. 
Journal: Accounting History Review 
Pages: 39-59 
Issue: 1 
Volume: 19 
Year: 2009 
Keywords: savings banks, investment departments, internal organization, accounting, regulation, financial innovation, 
X-DOI: 10.1080/09585200802667154 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667154 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:39-59




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Billings 
Author-X-Name-First: Mark 
Author-X-Name-Last: Billings 
Title: Baring Brothers and the birth of modern finance 
Abstract:
Journal: Accounting History Review 
Pages: 61-63 
Issue: 1 
Volume: 19 
Year: 2009 
X-DOI: 10.1080/09585200802667162 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667162 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:61-63




Template-Type: ReDIF-Article 1.0
Author-Name: R. H. Parker 
Author-X-Name-First: R. H. 
Author-X-Name-Last: Parker 
Title: Promise Fulfilled. The History of the Accounting Discipline at The University of Melbourne 
Abstract:
Journal: Accounting History Review 
Pages: 63-64 
Issue: 1 
Volume: 19 
Year: 2009 
X-DOI: 10.1080/09585200802667188 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667188 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:1:p:63-64




Template-Type: ReDIF-Article 1.0
Author-Name: Yves Levant 
Author-X-Name-First: Yves 
Author-X-Name-Last: Levant 
Author-Name: Hubert Tondeur 
Author-X-Name-First: Hubert 
Author-X-Name-Last: Tondeur 
Author-Name: Olivier de La Villarmois 
Author-X-Name-First: Olivier 
Author-X-Name-Last: de La Villarmois 
Title: Introduction 
Abstract:
Journal: Accounting History Review 
Pages: 69-74 
Issue: 2 
Volume: 19 
Year: 2009 
X-DOI: 10.1080/09585200902969229 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969229 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:69-74




Template-Type: ReDIF-Article 1.0
Author-Name: Marie Catalo 
Author-X-Name-First: Marie 
Author-X-Name-Last: Catalo 
Author-Name: Nicole Azema-Girlando 
Author-X-Name-First: Nicole 
Author-X-Name-Last: Azema-Girlando 
Title: 'Lady Accounting', an analogy using blood circulation to popularise an accounting view of the health of the firm 
Abstract:
  This paper examines the attempt by Deuwez in 1933 to explain accounting
 concepts and ideas to non specialists through the analogy of the process
 of blood circulation within human beings. It comprises two main sections.
 The first section comprises two reviews: first, of accounting ideas of the
 period 1900-33 and developments therein; and, second, an examination of
 contemporary knowledge of blood circulation and the operation of key human
 organs in relation thereto. In the second part of the manuscript, the
 analogy is examined in more depth, with some limited attempt made to
 consider whether or not the blood circulation system is an apposite
 analogy. 
Journal: Accounting History Review 
Pages: 75-101 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: analogy, popularisation, accounting history, 1900-33, blood circulation, 
X-DOI: 10.1080/09585200902969237 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969237 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:75-101




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Pezet 
Author-X-Name-First: Anne 
Author-X-Name-Last: Pezet 
Title: The history of the french tableau de bord (1885-1975): evidence from the archives 
Abstract:
  The history of the tableau de bord in France has never really been
 written. This paper sets out to draw up a history using the archives of
 three large industrial companies - Lafarge, Pechiney and Saint-Gobain - as
 source material. This paper seeks to revisit the myth of the French
 tableau de bord as presented in a great many comparative management
 studies (typically, Tableau de bord vs. Balanced ScoreCard). This myth
 rests on more or less implicit assumptions regarding, for instance, the
 central role played by engineers in the emergence of tableaux de bord, the
 single and unified way in which this instrument is used in companies from
 top to bottom and, of course, its French specificity. 
Journal: Accounting History Review 
Pages: 103-125 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: French tableau de bord, scorecard, managerial innovation, 
X-DOI: 10.1080/09585200902969245 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969245 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:103-125




Template-Type: ReDIF-Article 1.0
Author-Name: Carlos Ramirez 
Author-X-Name-First: Carlos 
Author-X-Name-Last: Ramirez 
Title: Reform or renaissance? France's 1966 Companies Act and the problem of the 'professionalisation' of the auditing profession in France 
Abstract:
  This paper revisits an episode in the history of the auditing profession
 in France: the period that saw the 'professionalisation' of auditing in
 the late 1960s, almost 100 years after enactment of the law that had
 officially created the activity. Despite the existence of practitioners
 with a reputation for competency and despite the more stringent conditions
 imposed on the recruitment of these practitioners during the 1930s,
 certification of accounts had remained a 'function' rather than a
 profession. The reform of France's commercial code in 1966 thus gave
 auditors a second chance, making them a key component in an ambitious plan
 to modernise French financial markets. The paper considers this reform
 from the angle of the problem facing the reformers, that of
 'professionalising the profession' of auditor. Two aspects of the problems
 are discussed. The first concerns the need to take into consideration the
 existence of another profession, the profession of the French chartered
 accountant (expert-comptable), which in the opinion of its leaders had a
 legitimate claim to a monopoly on auditing. The second concerns the fate
 reserved for pre-reform audit practitioners (comissaires de societes), not
 all of whom would be admitted as members of the new auditing profession. 
Journal: Accounting History Review 
Pages: 127-148 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: audit, professionalisation, France, 
X-DOI: 10.1080/09585200902969252 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969252 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:127-148




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Labardin 
Author-X-Name-First: Pierre 
Author-X-Name-Last: Labardin 
Author-Name: Marc Nikitin 
Author-X-Name-First: Marc 
Author-X-Name-Last: Nikitin 
Title: Accounting and the words to tell it: an historical perspective 
Abstract:
  In the French language, the word comptabilite (accounting) first appeared
 in the middle of the eighteenth century. It was used in the Royal finances
 and its first meaning was that of accountability. Until the middle of the
 nineteenth century, or thereabouts, the uses of the word evolved gradually
 but in a somewhat confused manner. Once its meaning had become stabilised,
 the growing use of the word by an increasing population and the
 development of accounting activities created a need for adjectives to be
 added. Commercial, industrial and agricultural accounting, general and
 auxiliary accounting appeared, as well as the use of comptabilite to
 designate the accounting department. In this paper, we examine the
 evolution of words in the context of the development of accounting,
 seeking some help from amongst linguists. 
Journal: Accounting History Review 
Pages: 149-166 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: words, accounting, nineteenth century, France, French language, 
X-DOI: 10.1080/09585200902969260 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969260 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:149-166




Template-Type: ReDIF-Article 1.0
Author-Name: Yves Levant 
Author-X-Name-First: Yves 
Author-X-Name-Last: Levant 
Author-Name: Marc Nikitin 
Author-X-Name-First: Marc 
Author-X-Name-Last: Nikitin 
Title: Charles Eugene Bedaux (1886-1944): 'cost killer' or Utopian Socialist? 
Abstract:
  Charles Eugene Bedaux is best known by social scientists for his labour
 organisation method. This method was a great success with companies during
 the interwar years, thus enabling its author to set up a multinational
 business consultancy. The Bedaux method was, however, violently contested
 by employees and their unions, who organised many strikes to protest
 against it. Some of those who knew Bedaux, however, claimed that his
 method was in reality merely one part of a larger system, a simple
 component working towards a broader and more generous vision of society
 (known in French as equivalisme). His project was inspired by the Utopian
 Socialists of the last century, intended to provide a solution to the
 widespread disorder experienced by industrial societies during the
 interwar period. This paper explores the credibility of this project from
 two perspectives: a critical examination of his biographies and
 investigations conducted in the places where experiments in 'equivalism'
 were supposedly undertaken. 
Journal: Accounting History Review 
Pages: 167-187 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: consulting, business history, France, twentieth century, Bedaux, 
X-DOI: 10.1080/09585200902969278 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969278 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:167-187




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl McWatters 
Author-X-Name-First: Cheryl 
Author-X-Name-Last: McWatters 
Author-Name: Yannick Lemarchand 
Author-X-Name-First: Yannick 
Author-X-Name-Last: Lemarchand 
Title: Accounting for triangular trade 
Abstract:
  This study complements our investigations into the use of accounting
 manuals as representations of commercial activities. Our previous work
 focused on the Guide du Commerce of Gaignat de l'Aulnais and the slave
 trade in eighteenth-century France. We broaden our scope with
 cross-sectional archival evidence to examine the extent to which the
 methods and operations in these sources point to a collective knowledge
 shared amongst traders and those engaged to conduct the slave trade on
 their behalf. Of particular interest is the prevalence of standardised
 methods, documents and terms of trade, all of which point, in a similar
 way to that of the Guide du Commerce, to the slave trade's technical
 contributions to capitalism (Petre-Grenouilleau 2004, 352). The archival
 evidence illustrates the rationalisation and institutionalisation of an
 economic system, albeit a particular outlier, and its progressive
 sophistication in terms of operating processes, creating thereby the
 illusion of a rational business model. 
Journal: Accounting History Review 
Pages: 189-212 
Issue: 2 
Volume: 19 
Year: 2009 
Keywords: accounting manuals, institutional networks, knowledge transmission, triangular trade, France, 
X-DOI: 10.1080/09585200902969286 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200902969286 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:2:p:189-212




Template-Type: ReDIF-Article 1.0
Author-Name: Kees Camfferman 
Author-X-Name-First: Kees 
Author-X-Name-Last: Camfferman 
Author-Name: Stephen Zeff 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Zeff 
Title: The formation and early years of the Union Europeenne des Experts Comptables Economiques et Financiers (UEC), 1951-63: or how the Dutch tried to bring down the UEC 
Abstract:
  This paper reviews the first phase of the history of the Union Europeenne
 des Experts Comptables Economiques et Financiers (UEC) from its formation
 in 1951 to 1963. In 1963, the UEC's membership, which initially was
 confined to Continental Europe, was significantly changed by the accession
 of accountancy bodies from the United Kingdom, the Netherlands, and
 Scandinavia. During this period, the UEC served as a focal point in
 debates over a possible future unification of the accountancy profession
 in Europe. There were considerable differences of view on this point
 between the bodies which formed the UEC and those which initially stayed
 outside. In particular, the paper highlights the role played by the main
 Dutch accountancy body, the Nederlands Instituut van Accountants (NIVA),
 which took a decidedly hostile attitude towards the UEC. It is shown how
 the creation of the European Economic Community (EEC) and its plans to
 create a common market for accountancy services brought about a clash
 between the UK and Dutch bodies on the one hand and the UEC on the other,
 which was resolved in 1963 by the negotiated accession of the former
 outsiders to the UEC. 
Journal: Accounting History Review 
Pages: 215-257 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: accountancy profession, Europe, international organizations, history, 
X-DOI: 10.1080/09585200903246502 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246502 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:215-257




Template-Type: ReDIF-Article 1.0
Author-Name: Michael John Jones 
Author-X-Name-First: Michael John 
Author-X-Name-Last: Jones 
Title: Origins of medieval Exchequer accounting 
Abstract:
  The origins of the English Exchequer's accounting system have been the
 subject of controversy since fitz Nigel's treatise in c.1179. The English
 Exchequer system was the first known medieval charge and discharge system.
 In England, it became the dominant accounting system in the Middle Ages
 and persisted in some English institutions until the nineteenth century.
 This article explores the possible origins of the English Exchequer
 accounting system which have been suggested by previous writers:
 Carolingian Empire; contemporary Western states (Sicily, Flanders, France
 or Normandy); Anglo-Saxon England; Norman England; or invented under Henry
 I. The balance of probabilities suggests little evidence of a foreign
 influence on the English Exchequer, rather that the English Exchequer
 influenced other states. Certain features of the Exchequer appear to have
 existed in England before 1100 either in Anglo-Saxon England (territorial
 structure, the treasury, coinage and tallies, pre-existing tax system) or
 in Norman England (the King's household, scribes and literacy). Finally,
 in Henry I's reign the abacus, accounting rolls and Justices in Eyre were
 developed. These notable features of Exchequer accounting appear to have
 been 'assembled' into a workable system by Roger of Salisbury, under the
 direction of Henry I. A key trigger for this was probably the need to
 raise a marriage aid for Henry I's daughter, Matilda. The paper also shows
 that the accountability based system of the Exchequer shares some similar
 characteristics with earlier societies in Mesopotamia and in Rome. 
Journal: Accounting History Review 
Pages: 259-285 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: charge and discharge accounting, Exchequer accounting, origins of accounting, 
X-DOI: 10.1080/09585200802667147 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200802667147 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:259-285




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Fleischman 
Author-X-Name-First: Richard 
Author-X-Name-Last: Fleischman 
Author-Name: Karen Schuele 
Author-X-Name-First: Karen 
Author-X-Name-Last: Schuele 
Title: Co-authorship in accounting history: advantages and pitfalls 
Abstract:
  Relatively little has been written about co-authorship in accounting and
 even less specific to accounting history. This paper endeavours to track
 co-authorship patterns in the discipline, both quantitatively and
 qualitatively. The three specialist accounting history journals provide
 the data to render quantitative judgements, whilst a survey of accounting
 history scholars has generated information on how co-authorship is
 perceived in the field, particularly its benefits and pitfalls. A matching
 technique is used to gauge whether patterns in accounting history are
 similar to those within the broader accounting discipline. Consideration
 will also be given to comparisons of how co-authorship is viewed by US and
 non-US academicians. 
Journal: Accounting History Review 
Pages: 287-303 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: accounting history, co-authorship, co-authorship quantitatively and qualitatively, US and non-US co-authorship surveys, 
X-DOI: 10.1080/09585200903246536 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246536 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:287-303




Template-Type: ReDIF-Article 1.0
Author-Name: Wei Lu 
Author-X-Name-First: Wei 
Author-X-Name-Last: Lu 
Author-Name: Xu-dong Ji 
Author-X-Name-First: Xu-dong 
Author-X-Name-Last: Ji 
Author-Name: Max Aiken 
Author-X-Name-First: Max 
Author-X-Name-Last: Aiken 
Title: Governmental influences in the development of Chinese accounting during the modern era 
Abstract:
  This paper reviews the historical development of accounting in China
 during the modern era since 1911, dividing the period into three phases:
 the pre-revolution period (1911-49); the pre-reform period (1949-79); and
 the current period (1979-to date). Attention is focused on the development
 of accounting during the current period. This paper critically evaluates
 an important phenomenon in Chinese accounting history - governmental
 dominance. It reveals that there have been two forces at work during the
 modern era, governmental control and outside influence. In China, the
 state has dominated the evolutionary process of accounting despite strong
 external influences, e.g. from Japan in the early part of the twentieth
 century, from the Soviets in the 1950s, and from the West more recently.
 The article examines accounting developments in their social, political
 and cultural environment, and concludes that with the Western influence
 increasingly strong, particularly given the world-wide trend towards the
 adoption of International Financial Reporting Standards, the Chinese
 government can maintain its controlling power over accounting affairs for
 the foreseeable future. 
Journal: Accounting History Review 
Pages: 305-326 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: Chinese accounting, accounting history, 
X-DOI: 10.1080/09585200903246767 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246767 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:305-326




Template-Type: ReDIF-Article 1.0
Author-Name: Jan Richard Heier 
Author-X-Name-First: Jan Richard 
Author-X-Name-Last: Heier 
Title: Building the Union Pacific Railroad: a study of mid-nineteenth-century railroad construction accounting and reporting practices 
Abstract:
  America's greatest technological achievement of the nineteenth century
 was the completion of the transcontinental railroad. The ensuing political
 scandal over the disposition of millions of dollars in government bonds
 led to congressional hearings that revealed accounting and reporting
 practices for construction contracts that obscured the relationship
 between the two companies involved - the Union Pacific Railroad Company
 and the Credit Mobilier of America. Some of the accounting practices, such
 as the reporting of assets, liabilities, and capital matched contemporary
 practices of the mid-nineteenth century. Other practices, such as
 accounting for stock dividends and bond discounts, may have been first
 employed by the two organizations, but some eventually made their way into
 common practice among railroads of that era. 
Journal: Accounting History Review 
Pages: 327-351 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: Credit Mobilier of America, early railroad accounting, financial fraud, Union Pacific Railroad, 
X-DOI: 10.1080/09585200903246775 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246775 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:327-351




Template-Type: ReDIF-Article 1.0
Author-Name: Stephanie Moussalli 
Author-X-Name-First: Stephanie 
Author-X-Name-Last: Moussalli 
Author-Name: Dale Flesher 
Author-X-Name-First: Dale 
Author-X-Name-Last: Flesher 
Author-Name: Yannick Lemarchand 
Author-X-Name-First: Yannick 
Author-X-Name-Last: Lemarchand 
Title: Pierre Boucher and the 1803 edition of La science des negocians: accounting in the Republic 
Abstract:
  In 1803, Pierre Boucher of Bordeaux, France, published the second edition
 of an accounting textbook, La science des negocians et teneurs de livres,
 with sections on agricultural, nautical, and merchant accounting, an
 extensive commercial dictionary, discussions of accounting terminology and
 corrections, and numerous journal entries. Boucher's books appeared at a
 time of enormous change in French accounting, tracking momentous economic
 growth. Using the framework of new institutional economics, we argue that
 Boucher's work contributed to technical improvements in business records
 that permitted the lowering of transaction costs, at a time when such
 improvements could bring high returns in the merchandising and
 agricultural sectors. 
Journal: Accounting History Review 
Pages: 353-364 
Issue: 3 
Volume: 19 
Year: 2009 
Keywords: Boucher, La Porte, French accounting, French Republic, agricultural accounting, maritime accounting, 
X-DOI: 10.1080/09585200903246783 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246783 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:353-364




Template-Type: ReDIF-Article 1.0
Author-Name: Roy Chandler 
Author-X-Name-First: Roy 
Author-X-Name-Last: Chandler 
Title: Truth or Profit - The Ethics and Business of Public Accounting 
Abstract:
Journal: Accounting History Review 
Pages: 365-367 
Issue: 3 
Volume: 19 
Year: 2009 
X-DOI: 10.1080/09585200903246809 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246809 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:365-367




Template-Type: ReDIF-Article 1.0
Author-Name: T. A. Lee 
Author-X-Name-First: T. A. 
Author-X-Name-Last: Lee 
Title: The Life and Writings of Stuart Chase (1888-1985): From an Accountant's Perspective 
Abstract:
Journal: Accounting History Review 
Pages: 367-368 
Issue: 3 
Volume: 19 
Year: 2009 
X-DOI: 10.1080/09585200903246817 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903246817 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:19:y:2009:i:3:p:367-368




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Lee 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Lee 
Title: Social closure and the incorporation of the Society of Accountants in Edinburgh in 1854 
Abstract:
  The incorporation of the Society of Accountants in Edinburgh in 1854 has
 been researched from different perspectives without attention to the
 overall occupational grouping to which the founders belonged. The
 existence of this larger community of accountants raises the question of
 whether the foundation involved social closure. The purpose of the paper
 is to pose and respond to this question by explaining social closure,
 examining the Society's foundational process for signs of possible
 exclusion, and observing founders and non-founders to identify differences
 in characteristics that provide possible explanations for exclusion.
 Archival evidence of the foundational process and differences in
 characteristics is consistent with the possibility of social closure
 without precluding other explanations for the founder and non-founder
 groupings. The evidence also raises the question of whether the foundation
 of the Society is completely explained by the external pressures
 associated with a potential loss of court-related appointments. The
 findings in the paper are sufficient to encourage further research of
 social closure in other associational foundations in the early history of
 modern public accountancy. 
Journal: Accounting History Review 
Pages: 1-22 
Issue: 1 
Volume: 20 
Year: 2010 
Keywords: exclusion rules, occupational groupings, professional project, public accountancy, social closure, 
X-DOI: 10.1080/09585200903504181 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903504181 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:1-22




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry 
Abstract:
  Double entry bookkeeping is generally considered to be a topic that
 students struggle to learn. In part, this is seen as being due to their
 lacking awareness of both business processes and of the business
 environment in which accounting operates, which makes double entry appear
 an abstract concept and one they find hard to justify the effort of
 learning. It is also seen by many faculties as failing to encourage
 critical thinking; and as a purely mechanical process that is unnecessary
 in a university degree in accounting - that it belongs in the professional
 office where it can be taught in context in the work environment. This
 paper argues that there is an alternative justifiable view that, far from
 being unnecessary and failing to encourage critical thinking, knowledge
 and understanding of double entry is a key element required of anyone who
 seeks to fully engage in critical thinking concerning the validity of
 accounting information. It argues that double entry should be retained in
 the undergraduate accounting curriculum - that its absence from the
 curriculum encourages blind acceptance of accounting information as
 'truth' and makes it more difficult to encourage accounting students to
 think critically about accounting information at later stages of their
 studies. This paper suggests that by adopting an accounting history-based
 approach, students can be presented with a context that may overcome their
 traditional failure to grasp the topic well at an early stage in their
 accounting studies. To support this claim, the paper suggests themes that
 could be covered when introducing the topic, suggests sources of teaching
 material, and offers access to historical background material concerning
 the 'father of accounting', Luca Pacioli, in order to assist faculties
 that wish to try it for themselves in the classroom. 
Journal: Accounting History Review 
Pages: 23-39 
Issue: 1 
Volume: 20 
Year: 2010 
Keywords: Pacioli, double entry bookkeeping, accounting history, 
X-DOI: 10.1080/09585200903504215 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903504215 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:23-39




Template-Type: ReDIF-Article 1.0
Author-Name: Masayoshi Noguchi 
Author-X-Name-First: Masayoshi 
Author-X-Name-Last: Noguchi 
Author-Name: Bernardo Batiz-Lazo 
Author-X-Name-First: Bernardo 
Author-X-Name-Last: Batiz-Lazo 
Title: The auditors' reporting duty on internal control: the case of building societies, 1956-1960 
Abstract:
  In this article, informed by corporatist theory, we explore the
 transition from 'fraud detection' to 'statement verification' (Chandler,
 Edwards, and Anderson 1993, 452) in terms of the audit objectives of
 building societies in the late 1950s. The study proceeds by analysing
 negotiations between the Institute of Chartered Accountants in England and
 Wales and state authorities, such as the Treasury, the Chief Registrar of
 Friendly Societies and the Board of Trade. These discussions eventually
 resulted in a change in the audit procedure applied to building societies
 (as documented in the Building Societies Act 1960). We show how the
 regulatory change allowed chartered accountants to discontinue outmoded
 practices under which auditors rather than directors had been expected to
 take responsibility for safeguarding the financial assets of building
 societies. Regulatory changes also resulted in auditors being required to
 assume a new duty; namely, to report on the system of internal control. 
Journal: Accounting History Review 
Pages: 41-66 
Issue: 1 
Volume: 20 
Year: 2010 
Keywords: building societies, corporatism, auditors' duties, internal control, Institute of Chartered Accountants in England and Wales, the Treasury, Building Societies Act 1960, 
X-DOI: 10.1080/09585200903504249 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903504249 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:41-66




Template-Type: ReDIF-Article 1.0
Author-Name: Karine Fabre 
Author-X-Name-First: Karine 
Author-X-Name-Last: Fabre 
Author-Name: Celine Michailesco 
Author-X-Name-First: Celine 
Author-X-Name-Last: Michailesco 
Title: From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902 
Abstract:
  During the second half of the nineteenth century, five Great Exhibitions
 took place in Paris. The French state was highly involved in their
 financing and management which led to the implementation of public finance
 rules. Because of specific managerial constraints, public accounting
 systems and practices were adapted to meet project management purposes.
 This research focuses on the roles that can be fulfilled by this
 accounting system. For this purpose, the classification system of
 organizational roles of accounting by Burchell et al. (1980) is used, and
 the changes in potential roles of accounting over time according to
 political background and parliamentary control are considered. 
Journal: Accounting History Review 
Pages: 67-90 
Issue: 1 
Volume: 20 
Year: 2010 
Keywords: Great Exhibitions, public finance, accounting practices, accounting system roles, France, nineteenth century, 
X-DOI: 10.1080/09585201003590617 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585201003590617 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:67-90




Template-Type: ReDIF-Article 1.0
Author-Name: Roy Edwards 
Author-X-Name-First: Roy 
Author-X-Name-Last: Edwards 
Title: Job analysis on the LMS: mechanisation and modernisation c.1930-c.1939 
Abstract:
  This paper explores the development of job analysis by the London,
 Midland and Scottish Railway (LMS) in the 1930s. It argues that historians
 have criticised the management decisions made by railway companies during
 the inter-war period without having examined the process by which these
 decisions were reached. Only by examining the process of managerial
 decision-making using internal company documentation can such claims be
 justified. The paper examines the market environment of inter-war freight
 haulage at LMS, followed by a review of the terminal handling process.
 This provides the context for an analysis of the contribution of Lewis C.
 Ord and job analysis to the modernisation and mechanisation of LMS
 terminal. The paper concludes that, while lacking financial
 sophistication, the LMS, by reflecting upon internal processes, delivered
 more efficient although not necessarily more economical working. 
Journal: Accounting History Review 
Pages: 91-105 
Issue: 1 
Volume: 20 
Year: 2010 
Keywords: mechanisation, railways, job analysis, inter-war period, 
X-DOI: 10.1080/09585200903504264 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903504264 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:91-105




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Zeff 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Zeff 
Title: The Routledge Companion to Accounting History 
Abstract:
Journal: Accounting History Review 
Pages: 107-112 
Issue: 1 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585200903504298 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200903504298 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:107-112




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Title: Editorial Announcement 
Abstract:
Journal: Accounting History Review 
Pages: 113-113 
Issue: 1 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585201003691308 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585201003691308 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:1:p:113-113




Template-Type: ReDIF-Article 1.0
Author-Name: Mitchell Larson 
Author-X-Name-First: Mitchell 
Author-X-Name-Last: Larson 
Author-Name: Karen Ward 
Author-X-Name-First: Karen 
Author-X-Name-Last: Ward 
Author-Name: John Wilson 
Author-X-Name-First: John 
Author-X-Name-Last: Wilson 
Title: Banking from Leeds, not London: regional strategy and structure at the Yorkshire Bank, 1859-1952 
Abstract:
  Industrial philanthropist Edward Akroyd created the Yorkshire Penny
 Savings Bank in 1859. Despite competition from the Post Office Savings
 Bank after 1861 and a serious reserve problem in 1911, it sustained his
 overall strategy to become a successful regional bank. Using archival and
 contemporary sources to build on recent scholarship illustrating how
 savings banks were integrated into local economies and the complementary
 roles of philanthropy and paternalism, we analyse an English regional
 bank's strategy, including an assessment of strategic innovation,
 ownership changes and management structure. This will demonstrate that the
 founder's vision continued, even though the 1911 crisis radically altered
 both strategy and structure. 
Journal: Accounting History Review 
Pages: 117-133 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: penny savings banks, Edward Akroyd, regional strategy and structure, Yorkshire Penny Bank, philanthropy, Midland Bank, 
X-DOI: 10.1080/09585206.2010.485744 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485744 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:117-133




Template-Type: ReDIF-Article 1.0
Author-Name: Eeva-Mari Ihantola 
Author-X-Name-First: Eeva-Mari 
Author-X-Name-Last: Ihantola 
Title: An historical analysis of budgetary thought in Finnish specialist business journals from c.1950 to c.2000 
Abstract:
  Parker (2002) argued that the formalized budgetary discourse in English
 language textbooks in the 1990s may restrict students' conceptions of
 budgeting and thereby block uninhibited budgeting change. This study
 concentrates on the budgetary discourse found in Finnish specialist
 business journals from the 1950s to the beginning of the twenty-first
 century. A total of 106 articles on budgeting were analysed using content
 analysis and then contextualized by the contemporary development of the
 Finnish business environment. The budgetary thought contained in the
 studied articles emphasizes the importance of challenge, innovation and
 change and the texts tried to present new ideas to readers. Matching and
 flexibility were held to be the cornerstones of effective budgeting. 
Journal: Accounting History Review 
Pages: 135-161 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: budgeting, history, discourse, rhetoric, 
X-DOI: 10.1080/09585206.2010.485745 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485745 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:135-161




Template-Type: ReDIF-Article 1.0
Author-Name: Basil Yamey 
Author-X-Name-First: Basil 
Author-X-Name-Last: Yamey 
Title: Daniel Harvey's ledger, 1623-1646, in context 
Abstract:
  The double-entry ledger (1623-1646) of Daniel Harvey and Company was kept
 in a sealed wrought-iron chest from 1821 to 2001. It is a large, heavy
 book recording the business dealings of the substantial Harvey partnership
 under the management of Daniel Harvey, brother of the famous physician
 William Harvey. This article deals with selected features of the
 double-entry ledger, considered in the context of practice at the time. 
Journal: Accounting History Review 
Pages: 163-176 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: early account books, double-entry bookkeeping, mercantile accounts, two-currencies accounts, 
X-DOI: 10.1080/09585206.2010.485746 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485746 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:163-176




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Title: Researching the absence of professional organisation in Victorian England 
Abstract:
  Professionalisation is a major research focus of accounting historians,
 with particular attention paid to circumstances attending the formation
 and spread of accounting associations. This paper adds a new dimension to
 such research by examining the failure of public accountants to create a
 professional body in circumstances that appear conducive to organisational
 formation whether viewed from a functionalist or critical perspective. It
 is argued that strategies adopted by Bristol's leading public accountants
 enabled them to achieve economic and social advance in the absence of
 organisational formation. Of importance was how they positioned themselves
 in Bristol society through geographical location, the political,
 philanthropic and religious networks that connected them to the governing
 elite, and devices employed for publicising their services. Also relevant
 was their association with key venues where professionals and businessmen
 met to discuss commercial affairs. No inconsistency is revealed between
 the failure of Bristol's leading accountants to form a professional
 association in the 1870s and their enthusiastic embrace of chartered
 status following formation of the Institute of Chartered Accountants in
 England and Wales in 1880. 
Journal: Accounting History Review 
Pages: 177-208 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: professionalization, Bristol, accountants, elites, networks, 
X-DOI: 10.1080/09585206.2010.485748 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485748 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:177-208




Template-Type: ReDIF-Article 1.0
Author-Name: David Sutton 
Author-X-Name-First: David 
Author-X-Name-Last: Sutton 
Author-Name: Rachel Baskerville 
Author-X-Name-First: Rachel 
Author-X-Name-Last: Baskerville 
Author-Name: Carolyn Cordery 
Author-X-Name-First: Carolyn 
Author-X-Name-Last: Cordery 
Title: A development agenda, the donor dollar and voluntary failure 
Abstract:
  This paper examines the success and failure of a once pre-eminent New
 Zealand charity - the Council of Organisations for Relief Service Overseas
 (CORSO). Delivering aid for government was a factor in its success in its
 early years, as was its broad membership base. Voluntary failure occurred
 when CORSO lost government support. It also lost donor support when
 international charities established a competitive donor 'market'. Its
 supporters' unwillingness to 'buy-in' to its mission change to focus on
 local poverty was another factor in its collapse. This case study employs
 a framework which extends Salamon's (1987) to consider the influence of
 competition on voluntary failure. 
Journal: Accounting History Review 
Pages: 209-229 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: voluntary failure, charitable organisations, CORSO, development history, 
X-DOI: 10.1080/09585206.2010.485749 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485749 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:209-229




Template-Type: ReDIF-Article 1.0
Author-Name: Bethan Lloyd Jones 
Author-X-Name-First: Bethan Lloyd 
Author-X-Name-Last: Jones 
Title: Was the nineteenth-century Denbighshire coalfield a worthwhile investment? An analysis of the investors and their returns 
Abstract:
  As the nineteenth century progressed, more capital was needed to finance
 industry and businessmen found that they were increasingly unable to raise
 the funds required from a small pool of family, friends and acquaintances.
 The introduction of limited liability in 1855 provided a solution to this
 problem and share ownership became increasingly widespread. The purpose of
 this article is to analyse the shareholders of Denbighshire coal companies
 in terms of their occupation, geographical location and motives for
 ownership, and also to examine whether their shareholdings gave them a
 reasonable return on investment. 
Journal: Accounting History Review 
Pages: 231-261 
Issue: 2 
Volume: 20 
Year: 2010 
Keywords: shareholders, dividends, coal industry, nineteenth century, Denbighshire, return on capital, 
X-DOI: 10.1080/09585206.2010.485750 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485750 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:231-261




Template-Type: ReDIF-Article 1.0
Author-Name: Steven Toms 
Author-X-Name-First: Steven 
Author-X-Name-Last: Toms 
Title: The Oxford Handbook of Business History 
Abstract:
Journal: Accounting History Review 
Pages: 263-265 
Issue: 2 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585206.2010.485751 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.485751 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:2:p:263-265




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns 
Author-X-Name-First: Trevor 
Author-X-Name-Last: Boyns 
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Title: Editorial 
Abstract:
Journal: Accounting History Review 
Pages: 267-270 
Issue: 3 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585206.2010.512705 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512705 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:267-270




Template-Type: ReDIF-Article 1.0
Author-Name: Masayoshi Noguchi 
Author-X-Name-First: Masayoshi 
Author-X-Name-Last: Noguchi 
Author-Name: Eri Kanamori 
Author-X-Name-First: Eri 
Author-X-Name-Last: Kanamori 
Title: The current value-based balance sheet in the context of east Asian colonial management: the case of the Oriental Colonization Company 
Abstract:
  Drawing on the reports of accounts submitted by the Oriental Colonization
 Company (Toyo Takushoku Kabushiki Kaisha) to the Ministry of Finance, this
 study examines the role of the current value-based balance sheet prepared
 by the company in the context of the east Asian colonial management it
 carried out on behalf of the Japanese government. The current value-based
 balance sheet was prepared and submitted to the Ministry of Finance in
 order to show the company's financial position in the best possible light.
 This study demonstrates that the accounting techniques initially used for
 colonial management in distant locations came, at a later stage, to be
 extended, through attaching an additional statement (the current
 value-based balance sheet), in a manner which attempted to influence the
 decision making of relevant parties in the home country, in particular, to
 promote the company's own interest rather than the national interest in
 maintaining - and if possible enhancing - colonial management, which the
 special company had been originally created to handle. 
Journal: Accounting History Review 
Pages: 271-301 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: the Oriental Colonization Company, east Asian colonial management, current value reassessment, current value-based balance sheet, 
X-DOI: 10.1080/09585206.2010.512707 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512707 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:271-301




Template-Type: ReDIF-Article 1.0
Author-Name: Yasuhiro Shimizu 
Author-X-Name-First: Yasuhiro 
Author-X-Name-Last: Shimizu 
Author-Name: Satoshi Fujimura 
Author-X-Name-First: Satoshi 
Author-X-Name-Last: Fujimura 
Title: Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923 
Abstract:
  This essay examines the role of accounting records in a crisis situation;
 namely, the Great Kanto Earthquake of 1923. Kanematsu, a trading business,
 did not suffer a physical loss of assets as a result of the earthquake
 but, nevertheless, the amount of financial loss it suffered was not small.
 Kanematsu had to take countermeasures to tackle the situation created by
 the earthquake. By using accounting and other records of Kanematsu, the
 authors examine the actions taken in the midst of confusion just after the
 earthquake and the role played by accounting. The authors show that the
 sudden natural disaster and the resulting crisis was a test of orderliness
 of the accounting record. 
Journal: Accounting History Review 
Pages: 303-316 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: Japan, natural disaster, trial balance, Kanematsu, 
X-DOI: 10.1080/09585206.2010.512711 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512711 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:303-316




Template-Type: ReDIF-Article 1.0
Author-Name: Yoshinao Matsumoto 
Author-X-Name-First: Yoshinao 
Author-X-Name-Last: Matsumoto 
Author-Name: Gary John Previts 
Author-X-Name-First: Gary John 
Author-X-Name-Last: Previts 
Title: The dual audit system for joint stock companies in Japan 
Abstract:
  The origin of the statutory audits of joint stock companies in Japan can
 be traced back to the Commercial Code of 1890 (CC) when audits by
 appointed individuals who served within the company as corporate auditors
 were established. These CC auditors, selected by shareholders, sought to
 protect the interests of existing stockholders not those of prospective
 public market investors. In contrast, Western style external independent
 auditing in Japan can be traced back to proposed but unsuccessful
 legislation at the beginning of the twentieth century, which subsequently
 came into effect in 1951 under the Securities and Exchange Law (SEL). This
 paper examines the circumstances and differences regarding the development
 of Japan's dual audit system in order to contribute to our understanding
 of comparative audit processes in developed economies. 
Journal: Accounting History Review 
Pages: 317-326 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: independent public auditor, accountability, commercial code, Securities and Exchange Law, public interest, 
X-DOI: 10.1080/09585206.2010.512715 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512715 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:317-326




Template-Type: ReDIF-Article 1.0
Author-Name: Esbjorn Segelod 
Author-X-Name-First: Esbjorn 
Author-X-Name-Last: Segelod 
Author-Name: Leif Carlsson 
Author-X-Name-First: Leif 
Author-X-Name-Last: Carlsson 
Title: The emergence of uniform principles of cost accounting in Sweden 1900-36 
Abstract:
  The purpose of this article, using evidence from the archives of ASEA, of
 contemporary publications, and of statements by eye witnesses, is to
 identify and describe the principal forces and actors which shaped the
 Swedish cost accounting system, a system moulded in a process starting in
 the early twentieth century and ending in 1936 with the approval of a set
 of recommendations for uniform principles of cost accounting. These
 recommendations, with the terminology and practice they specify, are still
 taught to students of accountancy in Sweden; they are applied in many
 Swedish companies, and have influenced practice also in other Nordic
 countries. The process of standardization was initiated by influences from
 the United States but was later influenced mainly by the contemporary
 German process of standardization. This paper questions the traditional
 view that the Swedish uniform principles originated in German cost
 accounting, and was the result of a battle between American practice (as
 exemplified by SKF) and German practice (as represented by ASEA). It will
 be shown that the Swedish uniform principles are based on ASEA's system,
 implemented in 1919, and that while not dissimilar to what later became
 known as German practice, may equally well have been derived from American
 practice and cost accounting debate. We shall also show that the process
 was driven by engineers, many of whom had worked in the United States,
 were involved in the efficiency movement and were proponents of scientific
 management. 
Journal: Accounting History Review 
Pages: 327-363 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: cost accounting, management accounting, product costing, returnees, standardization, Sweden, 
X-DOI: 10.1080/09585206.2010.512716 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512716 
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:327-363




Template-Type: ReDIF-Article 1.0
Author-Name: Alessandro Mura 
Author-X-Name-First: Alessandro 
Author-X-Name-Last: Mura 
Author-Name: Clive Emmanuel 
Author-X-Name-First: Clive 
Author-X-Name-Last: Emmanuel 
Title: Transfer pricing: early Italian contributions 
Abstract:
  This paper aims at reviewing the early contributions made by Italian
 scholars to the field of transfer pricing, from the works of Francesco
 Villa (1840, 1853) to the birth of Economia Aziendale (in the first half
 of the twentieth century). Although this topic has been traditionally
 overlooked in the Italian accounting literature, this study shows how
 Italian accountants were familiar with different methods of transfer
 pricing and elaborated certain original solutions. The intensive, mainly
 theoretic discussion for attaching a value to goods exchanged amongst
 segments of the same company indicates an early recognition of the
 potential influence of organizational structure, intermediate markets,
 coordination and differentiation that may have laid the platform for a
 greater integration between financial and cost accounting. Unfortunately
 this genuine debate suddenly stopped: the diffusion of Zappa's theories
 partly explains this phenomenon. 
Journal: Accounting History Review 
Pages: 365-383 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: transfer pricing, divisional profit, market value, cost basis, 
X-DOI: 10.1080/09585206.2010.512717 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512717 
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:365-383




Template-Type: ReDIF-Article 1.0
Author-Name: P. W. King 
Author-X-Name-First: P. W. 
Author-X-Name-Last: King 
Title: Management, finance and cost control in the Midlands charcoal iron industry 
Abstract:
  The iron industry was fully industrialized by the seventeenth century.
 The initial ironmasters were landowners, with clerks managing their
 ironworks. Professional ironmasters emerged from the clerks by the 1600s.
 The largest iron businesses (such as that of the Foley family described
 here) had general managers. Loans (secured by bonds) were important for
 business finance, including for paying up share capital. Accounting varied
 between charge and discharge-oriented systems of double entry bookkeeping
 and those maintained according to the classic Italian method. Cost
 accounting was not systematically practised, but yields from raw materials
 were monitored and the information contained in the financial accounts
 contained data relevant to performance decision making. Managers were
 trained on the job by experienced managers. 
Journal: Accounting History Review 
Pages: 385-412 
Issue: 3 
Volume: 20 
Year: 2010 
Keywords: Foley, iron production, double entry, Italian method, management, cost accounting, bonds, 
X-DOI: 10.1080/09585206.2010.514410 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.514410 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:385-412




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Parker 
Author-X-Name-First: Robert 
Author-X-Name-Last: Parker 
Title: Accountancy and empire. The British legacy of professional organization 
Abstract:
Journal: Accounting History Review 
Pages: 413-415 
Issue: 3 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585206.2010.512719 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512719 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:413-415




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Title: Principles before standards. The ICAEW's 'N Series' of recommendations on accounting principles 1942 
Abstract:
Journal: Accounting History Review 
Pages: 415-417 
Issue: 3 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585206.2010.512720 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512720 
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:415-417




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Billings 
Author-X-Name-First: Mark 
Author-X-Name-Last: Billings 
Title: This time is different: eight centuries of financial folly 
Abstract:
Journal: Accounting History Review 
Pages: 417-420 
Issue: 3 
Volume: 20 
Year: 2010 
X-DOI: 10.1080/09585206.2010.512722 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512722 
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Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:417-420




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Walker 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Walker 
Title: EDITORIAL 
Abstract:
Journal: Accounting History Review 
Pages: 1-5 
Issue: 1 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.548571 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548571 
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:1-5




Template-Type: ReDIF-Article 1.0
Author-Name: Alisdair Dobie 
Author-X-Name-First: Alisdair 
Author-X-Name-Last: Dobie 
Title: A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting? 
Abstract:
  No transcripts from the accounts of the granator, a monk-official
 entrusted with the administration of grain1 of Durham Cathedral Priory
 during the period covered by this paper (1294-1433) have hitherto been
 published. The accounting records which survive from his office comprise a
 particularly interesting series of linked accounts, which extend far
 beyond simple grain accounts to include accounts for wheat, bread-making,
 bread-usage, barley, malt, brewing and ale consumption. Flows are
 traceable from one account to another in a form of process accounting2
 which also takes note of expected yields from specified processes and
 generates average usage figures calculated by month and week. These
 accounts are of particular interest as they reveal practices which move
 beyond the stewardship emphasis traditionally perceived by accounting
 historians as the dominant feature of medieval charge and discharge
 accounts. 
Journal: Accounting History Review 
Pages: 7-35 
Issue: 1 
Volume: 21 
Year: 2011 
Keywords: history of accounting, medieval monastic estates, process accounting, 
X-DOI: 10.1080/21552851.2011.548178 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548178 
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:7-35




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Title: Accounting education in Britain during the early modern period 
Abstract:
  British-based studies of the education of aspiring accountants have
 principally confined attention to developments following the formation of
 professional bodies. This paper examines educational provision during the
 early modern period which broadly coincides with the rapid commercial
 expansion and early industrialisation that took place in Britain between
 1550 and1800. It reveals institutional and pedagogic innovations designed
 to meet the knowledge requirements of aspirant accountants, bookkeepers
 and others seeking a knowledge of accounting techniques. Also, the
 gendered male orientation of teaching institutions and instructional texts
 in accounting is shown not to have entirely excluded women from acquiring
 knowledge of the accounting craft. 
Journal: Accounting History Review 
Pages: 37-67 
Issue: 1 
Volume: 21 
Year: 2011 
Keywords: accounting, accounting history, accounting literature, double-entry bookkeeping, education, women, 
X-DOI: 10.1080/21552851.2011.548544 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548544 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:37-67




Template-Type: ReDIF-Article 1.0
Author-Name: Warwick Funnell 
Author-X-Name-First: Warwick 
Author-X-Name-Last: Funnell 
Title: Social reform, military accounting and the pursuit of economy during the liberal apotheosis, 1906-1912 
Abstract:
  The Liberal Governments that took office in the years immediately before
 World War I pursued a policy which sought the radical transformation of
 British society by establishing the foundations of the modern welfare
 state. Liberal beliefs required that the funding for this would have to be
 obtained by achieving economies in other government spending, most
 especially spending on the army. However, with mounting international
 political tensions, the new Secretary of State for War, Richard Haldane,
 knew that Britain's security demanded a significant military capability.
 Thus, to allow the spending on social reform and to provide an army ready
 for war, Haldane introduced administrative reforms to ensure that
 Britain's army was both economic and efficient. These reforms included the
 beginnings of an 'object-based' system of military accounting which
 promoted a dominant role for the military in financial decisions. 
Journal: Accounting History Review 
Pages: 69-93 
Issue: 1 
Volume: 21 
Year: 2011 
Keywords: Asquith Liberal government, social reform, new liberalism, military accounting, Richard Haldane, 
X-DOI: 10.1080/21552851.2011.548549 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548549 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:69-93




Template-Type: ReDIF-Article 1.0
Author-Name: Alan Richardson 
Author-X-Name-First: Alan 
Author-X-Name-Last: Richardson 
Title: Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada 
Abstract:
  This article examines a unique period (1981-1998) in Canadian accounting
 standard-setting history when, nominally, two competing standard-setting
 bodies existed: the Canadian Institute of Chartered Accountants and the
 nascent Accounting Standards Authority of Canada. Sunder (2002a, 2002b)
 advocates competing accounting standard-setting regimes within a single
 jurisdiction to allow firms to voluntarily select standards that reflect
 their business model and provide the lowest cost-of-capital. This
 situation, however, is rare and has not been examined empirically. The
 existence of competing standards assumes the existence of competing
 standard-setters, but the entry of a new standard-setter into the domain
 of an existing standard-setter faces numerous obstacles. The analysis of
 this case suggests some factors missing from Sunder's model. 
Journal: Accounting History Review 
Pages: 95-114 
Issue: 1 
Volume: 21 
Year: 2011 
Keywords: regulatory competition, Accounting Standards Authority of Canada, embeddedness of standard-setting, 
X-DOI: 10.1080/21552851.2011.548570 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.548570 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:95-114




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Doron 
Author-X-Name-First: Michael 
Author-X-Name-Last: Doron 
Title: Called to account: fourteen financial frauds that shaped the American accounting profession 
Abstract:
Journal: Accounting History Review 
Pages: 115-116 
Issue: 1 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.555621 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.555621 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:1:p:115-116




Template-Type: ReDIF-Article 1.0
Author-Name: Verna Care 
Author-X-Name-First: Verna 
Author-X-Name-Last: Care 
Title: The significance of a 'correct and uniform system of accounts' to the administration of the Poor Law Amendment Act, 1834 
Abstract:
  Accounting under the new Poor Law represents a significant landmark in
 the history of government accounting that has hitherto attracted little
 attention or comment. Charge and discharge accounting is rooted in feudal
 relationships and persisted well into the nineteenth century in the
 parishes and municipal corporations of England and Wales, especially in
 rural areas. In contrast, double-entry bookkeeping (DEB) in central
 government accounting, became a signature of the modern bureaucratic
 organisation. This paper argues that these radical differences were
 nowhere more apparent than in the new administrative apparatus created by
 the 1834 Poor Law Amendment Act. Evidence is drawn from national and local
 archives to document the design of an elaborate accounting system through
 which the central agency of the Poor Law Commission operated. It was not
 only the design of the accounting system that was significant but also its
 implementation. The paper draws on archival material to demonstrate the
 role of change agents and mimetic processes in institutionalising the new
 accounting practice. It reveals that in the unions studied there was an
 impressive uniformity and conformity of local practice in deference to the
 statutory authority of the Poor Law Commission. 
Journal: Accounting History Review 
Pages: 121-142 
Issue: 2 
Volume: 21 
Year: 2011 
Keywords: double-entry bookkeeping, bureaucracy, government accounting, Poor Law, change agents, 
X-DOI: 10.1080/21552851.2011.581837 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581837 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:121-142




Template-Type: ReDIF-Article 1.0
Author-Name: Philip Colquhoun 
Author-X-Name-First: Philip 
Author-X-Name-Last: Colquhoun 
Title: Intergenerational equity in municipal accounting: New Zealand in the early 20th century 
Abstract:
  This study addresses issues relating to accounting for fixed assets by
 municipalities - issues not previously discussed in the accounting history
 literature. The paper reveals the significance of the principle of
 intergenerational equity and the influence of user groups in the
 development of accounting policy in local government. It suggests that
 both preparers and users of accounting information were influential in a
 debate on government accounting policy which took place in Wellington, New
 Zealand, during the early twentieth century. It is shown that the
 principle of intergenerational equity was accorded high importance in the
 debate but was subject to challenge. The finding suggest that the users of
 accounting information engaged in the debates on government accounting as
 an expression of civic duty, a notion consistent with the ethical
 imperative of ensuring intergenerational equity. 
Journal: Accounting History Review 
Pages: 143-161 
Issue: 2 
Volume: 21 
Year: 2011 
Keywords: accounting history, intergenerational equity, public sector accounting, depreciation, New Zealand, 
X-DOI: 10.1080/21552851.2011.581838 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581838 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:143-161




Template-Type: ReDIF-Article 1.0
Author-Name: Crawford Spence 
Author-X-Name-First: Crawford 
Author-X-Name-Last: Spence 
Author-Name: Marion Brivot 
Author-X-Name-First: Marion 
Author-X-Name-Last: Brivot 
Title: 'No French, no more': language-based exclusion in North America's first professional accounting association, 1879-1927 
Abstract:
  1This paper draws on Bourdieu's sociolinguistic theory to interpret the
 overrepresentation of Anglophone accountants vis-a-vis Francophone
 comptables in the formative years of North America's first professional
 accounting association. In a linguistic market, where English was taken
 for granted as the official language of commerce, we find that the
 founding members of the Association of Accountants in Montreal (AAM)
 possessed a 'distinctive' cultural and linguistic habitus. We observe that
 the AAM enacted for many years a number of exclusion strategies to
 effectively limit its admittance of Francophone compatibles who possessed
 a different cultural and linguistic habitus. When the AAM eventually did
 explicitly embrace Francophone memberships, this was in order to counter
 the threat of a rival accounting designation. 
Journal: Accounting History Review 
Pages: 163-184 
Issue: 2 
Volume: 21 
Year: 2011 
Keywords: professional closure, accounting profession, language, Quebec, Canada, Bourdieu, 
X-DOI: 10.1080/21552851.2011.581839 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581839 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:163-184




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Walker 
Author-X-Name-First: Stephen 
Author-X-Name-Last: Walker 
Title: Professions and patriarchy revisited. Accountancy in England and Wales, 1887-1914 
Abstract:
  New evidence is presented about the campaign to secure the admission of
 women to the accountancy profession in England and Wales during the late
 nineteenth and early twentieth century. This evidence, which permits a
 more gender-encompassing approach, is analysed by reference to Witz's
 (1992) conceptual model of the relationship between patriarchy and
 professionalisation. It is shown that initially the campaign for admission
 comprised a usurpationary struggle pursued in civil society. Here equal
 rights were emphasised and credentialist tactics deployed. These efforts
 were successfully resisted by the professional elite. When, in consequence
 of male demands for a statutory monopoly, the issue entered the state
 arena and legalistic tactics were pursued, the admission of women was
 conceded in principle. However, the subsequent emergence of separatist
 solutions offered scope for internal demarcation and the creation of a
 gendered hierarchy within the profession under patriarchal control. The
 study emphasises the sustained nature of the campaign for the inclusion of
 women and its alignment with contemporary feminism. It also suggests the
 importance of proxy male power to the movement and revisits the
 ideological foundations of male resistance to it. 
Journal: Accounting History Review 
Pages: 185-225 
Issue: 2 
Volume: 21 
Year: 2011 
Keywords: women, professions, accounting, England and Wales, patriarchy, suffragism, 
X-DOI: 10.1080/21552851.2011.581840 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581840 
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:185-225




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History publications 2008/09 
Abstract:
Journal: Accounting History Review 
Pages: 227-235 
Issue: 2 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.581841 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581841 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:227-235




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Lee 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Lee 
Title: Two hundred years of accounting research: an international survey of personalities, ideas, and publications (from the beginning of the nineteenth century to the beginning of the twenty-first century) 
Abstract:
Journal: Accounting History Review 
Pages: 237-238 
Issue: 2 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.581844 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581844 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:237-238




Template-Type: ReDIF-Article 1.0
Author-Name: Lee Parker 
Author-X-Name-First: Lee 
Author-X-Name-Last: Parker 
Title: Lyndall Urwick, management pioneer: a biography 
Abstract:
Journal: Accounting History Review 
Pages: 238-240 
Issue: 2 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.581845 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581845 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:238-240




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Pezet 
Author-X-Name-First: Anne 
Author-X-Name-Last: Pezet 
Title: Dictionnaire historique de la comptabilite publique 
Abstract:
Journal: Accounting History Review 
Pages: 240-241 
Issue: 2 
Volume: 21 
Year: 2011 
X-DOI: 10.1080/21552851.2011.581846 
File-URL: http://www.tandfonline.com/doi/abs/10.1080/21552851.2011.581846 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:2:p:240-241




Template-Type: ReDIF-Article 1.0
Author-Name: Geoff Burrows 
Author-X-Name-First: Geoff 
Author-X-Name-Last: Burrows 
Author-Name: Phillip   E. Cobbin 
Author-X-Name-First: Phillip   E. 
Author-X-Name-Last: Cobbin 
Title: Budgetary and financial discontinuities: Iraq 1920--32 
Abstract:
  At national level, arguably the most severe budgetary and financial
 discontinuities occur when states are created or recreated. The challenge
 then is to create viable financial systems which reduce the danger of
 state failure. Despite their importance, these processes are
 under-researched in the accounting and finance literatures. We examine
 these processes in relation to Iraq, the former Mesopotamia, which emerged
 as a fledgling state only after World War I, a process, occurring under
 British suzerainty, and complicated by existing and proposed financial
 obligations. Iraq's early history provides a case study of the role of
 financial management in state-creation. 
Journal: Accounting History Review 
Pages: 247-262 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616716 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616716 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:247-262




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Labardin 
Author-X-Name-First: Pierre 
Author-X-Name-Last: Labardin 
Title: Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases 
Abstract:
  Following Colbert's <italic>Ordonnance</italic> of 1673, most of whose
 provisions were reiterated in the <italic>Code de Commerce</italic>, 1807
 and the Law of Bankruptcy, 1838, traders in France were under a legal
 obligation to keep accounts of their business activities. In the event of
 bankruptcy, traders were potentially subject to severe sanctions for
 failure to comply. However, research carried out by Lemarchand (1994) has
 shown that the obligation on traders to keep books had no significant
 practical impact in the seventeenth and eighteenth centuries. Utilising
 500 bankruptcy case files covering the period 1847 to 1887, contained in
 the archives of the Paris Court of Commerce, the paper sets out to
 investigate the impact of the legal obligation on traders&#x2019;
 accounting practices in a later period. The object is to shed light on the
 extent to which legislation influenced the diffusion of accounting
 practice in nineteenth-century France. The study offers insights to the
 divergences between accounting prescription and accounting practice. 
Journal: Accounting History Review 
Pages: 263-283 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616717 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616717 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:263-283




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas   A. Lee 
Author-X-Name-First: Thomas   A. 
Author-X-Name-Last: Lee 
Title: Paul and Mackersy, accountants, 1818--34: public accountancy in the early nineteenth century 
Abstract:
  The purpose of this paper is to present a contextualised history of a
 Scottish public accountancy firm in the first half of the nineteenth
 century. The minute book of a private dining club identifies the employees
 of Paul and Mackersy, Accountants of Edinburgh from 1818 to 1834, and
 national archives provide data on the firm's client services as well as
 the careers and other activities of its partners, clerks and apprentices.
 The study also observes financial matters consequent to the deaths of
 Lindsay Mackersy in 1834 and William Paul in 1848. The paper uniquely
 reveals the structure and operations of a leading training firm in the
 early period of the modern history of Scottish public accountancy, its
 strong association with the legal profession and landownership, the
 contemporary jurisdiction of public accountants, and the potential for
 practitioners to fail despite their elite professional status. 
Journal: Accounting History Review 
Pages: 285-307 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616719 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616719 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:285-307




Template-Type: ReDIF-Article 1.0
Author-Name: Andrew Odlyzko 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Odlyzko 
Title: The collapse of the Railway Mania, the development of capital markets, and the forgotten role of Robert Lucas Nash 
Abstract:
  It is well known that the Railway Mania in Britain in the 1840s had a
 great impact on accounting. This paper contributes a description and
 analysis of the events that led to the two main upheavals in accounting
 that took place then, and of the key role played by Robert Lucas Nash in
 those events. He was a pioneer in accounting and financial analysis,
 providing studies on the financial performance of railways that were more
 penetrating and systematic than those available to the public from anyone
 else. His contemporaries credited him with precipitating a market crash
 that led to one of two dramatic changes in accounting practices that
 occurred in the late 1840s. Yet his contributions have been totally
 forgotten. The collapse of the Railway Mania provides interesting
 perspectives on the development of capital markets. The accounting
 revolution was just one of the byproducts of the collision of
 investors&#x2019; rosy profit expectations with cold reality.
 Shareholders&#x2019; struggles to understand, or, more precisely, to avoid
 understanding, the inevitability of ruin, have many similarities to the
 events of recent financial crashes. The Railway Mania events thus provide
 cautionary notes on what even penetrating accounting and financial
 analysis reports can accomplish. Railway share price behaviour suggests
 that Nash's contributions had a much smaller effect than his
 contemporaries gave him credit for. 
Journal: Accounting History Review 
Pages: 309-345 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.605556 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.605556 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:309-345




Template-Type: ReDIF-Article 1.0
Author-Name: Alisdair Dobie 
Author-X-Name-First: Alisdair 
Author-X-Name-Last: Dobie 
Title: Credit and village society in fourteenth-century England 
Journal: Accounting History Review 
Pages: 347-349 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616720 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616720 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:347-349




Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Evans 
Author-X-Name-First: Lisa 
Author-X-Name-Last: Evans 
Title: The turbulent world of Franz G&#xF6;ll. An ordinary Berliner writes the twentieth century 
Journal: Accounting History Review 
Pages: 349-352 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616722 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616722 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:349-352




Template-Type: ReDIF-Article 1.0
Author-Name: Michael Keenan 
Author-X-Name-First: Michael 
Author-X-Name-Last: Keenan 
Title: Accounting education and the profession in New Zealand 
Journal: Accounting History Review 
Pages: 353-355 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616726 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616726 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:353-355




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: Victorian investments 
Journal: Accounting History Review 
Pages: 355-357 
Issue: 3 
Volume: 21 
Year: 2011 
Month: 11 
X-DOI: 10.1080/21552851.2011.616727 
File-URL: http://hdl.handle.net/10.1080/21552851.2011.616727 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:21:y:2011:i:3:p:355-357




Template-Type: ReDIF-Article 1.0
Author-Name: Warwick Funnell 
Author-X-Name-First: Warwick 
Author-X-Name-Last: Funnell 
Title: The information master: Jean-Baptiste Colbert's secret state intelligence system 
Journal: Accounting History Review 
Pages: 100-103 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653136 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653136 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:100-103




Template-Type: ReDIF-Article 1.0
Author-Name: Bertrand Blancheton 
Author-X-Name-First: Bertrand 
Author-X-Name-Last: Blancheton 
Title: The false balance sheets of the Bank of France and the origins of the Franc crisis, 1924--26 
Abstract:
  This study explores the role of accounting manipulation in a period of
 economic and political crisis. Recently discovered archival material at
 the French Ministry of Finance casts new light on the false balance sheets
 issued by the Bank of France during the 1920s and permits a comprehensive
 review of the nature and extent of falsification. This episode of
 accounting manipulation marked a turning point in French monetary policy.
 It destroyed the credibility of governmental monetary intentions and was
 the beginning of the second franc crisis. A new interpretation of this
 episode of national currency depreciation is suggested. In line with
 Aftalion's (1926) findings, the study identifies the centrality of the
 psychological influence of note circulation disclosures as a motivation
 for falsification. 
Journal: Accounting History Review 
Pages: 1-22 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653134 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653134 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:1-22




Template-Type: ReDIF-Article 1.0
Author-Name: Deirdre   M. Collier 
Author-X-Name-First: Deirdre   M. 
Author-X-Name-Last: Collier 
Title: A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910--37 
Abstract:
  Managerial accounting innovations often follow new technologies, products
 or services because new businesses operate in environments that lack
 established guidelines for the collection and analysis of essential
 accounting information. The current paper examines the influence of the
 social and political context on the development, presentation and
 reception of an accounting innovation by the Bell System, group
 depreciation. Following the mildly confrontational Progressive years, the
 1920s generally provided a pro-business and pro-specialist environment
 that allowed the firm to develop its innovative methodologies uncontested.
 During this time, group depreciation, a statistically based methodology,
 transitioned from accounting innovation to accepted practice. However,
 during the Depression the relationship between government and industry
 altered and regulators intervened in ways that acted to the detriment of
 the firm. 
Journal: Accounting History Review 
Pages: 23-45 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653133 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653133 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:23-45




Template-Type: ReDIF-Article 1.0
Author-Name: William   J. Jackson 
Author-X-Name-First: William   J. 
Author-X-Name-Last: Jackson 
Title: &#x2018;The collector will call&#x2019;: controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837--1856 
Abstract:
  The annual report is conventionally understood as a mechanism through
 which those external to an entity receive information about its internal
 workings as a basis for holding to account those responsible for its
 stewardship. By contrast the current study examines the role of the annual
 report as an instrument for rendering external parties visible and
 accountable to the organisation, their local communities and to
 themselves. The paper analyses the ways in which the managers of the
 Edinburgh Royal Infirmary (ERI), an elite voluntary hospital, utilised the
 disclosure of the names of charitable givers in its annual reports to
 encourage philanthropic behaviour during the nineteenth century. It is
 argued that the financiers of the Infirmary were the principal subjects of
 the annual report and were made accountable through it. As changing
 economic and demographic circumstances increased pressure on hospital
 resources, managers of the ERI structured the presentation of data in the
 annual report in ways designed to encourage individuals and certain groups
 to question the sufficiency of their benevolence. The study reveals that
 the annual report has the potential to project accountability onto the
 self in multi-directional ways, not merely into the interior of the
 organisation, but also into those exterior social spaces surrounding it. 
Journal: Accounting History Review 
Pages: 47-72 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653132 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653132 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:47-72




Template-Type: ReDIF-Article 1.0
Author-Name: Frances Miley 
Author-X-Name-First: Frances 
Author-X-Name-Last: Miley 
Author-Name: Andrew Read 
Author-X-Name-First: Andrew 
Author-X-Name-Last: Read 
Title: The implications of supply accounting deficiencies in the Australian Army during the Second World War 
Abstract:
  The oral histories of veterans who served in the Australian Army during
 World War II are used to comment on the practical deficiencies of Army
 supply accounting procedures during that conflict from the perspective of
 those in the field. Although the Army thought these procedures were
 appropriate, the oral histories indicate that they had inadequate feedback
 loops and reporting mechanisms. This research highlights the critical
 importance of a military accounting system geared to enhancing
 war-fighting efficiency and effectiveness. It extends prior research on
 military accounting by introducing the end-user perspective. This
 historical research has contemporary relevance as studies continue to
 identify deficiencies in military accounting. The study highlights the
 potential consequences for a fighting force on active deployment when
 deficiencies in military accounting systems are not identified and
 remedied. 
Journal: Accounting History Review 
Pages: 73-91 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653131 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653131 
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Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History Publications 2010 
Journal: Accounting History Review 
Pages: 93-97 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653135 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653135 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:93-97




Template-Type: ReDIF-Article 1.0
Author-Name: Robert   H. Parker 
Author-X-Name-First: Robert   H. 
Author-X-Name-Last: Parker 
Title: Les comptes de groupe en France (1929--1985). Origines, enjeux et pratiques de la consolidation des comptes 
Journal: Accounting History Review 
Pages: 99-100 
Issue: 1 
Volume: 22 
Year: 2012 
Month: 3 
X-DOI: 10.1080/21552851.2012.653130 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.653130 
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Template-Type: ReDIF-Article 1.0
Author-Name: Jayne   E. Bisman 
Author-X-Name-First: Jayne   E. 
Author-X-Name-Last: Bisman 
Title: Budgeting for famine in Tudor England, 1527--1528: social and policy perspectives 
Abstract:
  This paper considers a unique budget document of the sixteenth century
 prepared for the Crown to facilitate decision-making and resource
 (re)allocation via the market in a period of dearth -- specifically, the
 Corn Commissions instituted to cope with the East Anglian Famine of
 1527--1528. The budgetary procedure is detailed, together with discussion
 of the economic, political, and social contexts, and the significance of
 the Commissions as the foundation for subsequent developments in English
 public welfare policy. The document and policy of the commissions are
 critically evaluated as mechanisms of political and social control, which
 produced adverse behavioural responses and social outcomes. 
Journal: Accounting History Review 
Pages: 105-126 
Issue: 2 
Volume: 22 
Year: 2012 
Month: 7 
X-DOI: 10.1080/21552851.2012.681123 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.681123 
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Template-Type: ReDIF-Article 1.0
Author-Name: G. Burrows 
Author-X-Name-First: G. 
Author-X-Name-Last: Burrows 
Author-Name: R.   H. Chenhall 
Author-X-Name-First: R.   H. 
Author-X-Name-Last: Chenhall 
Title: Target costing: first and second comings 
Abstract:
  Contrary to the conventional wisdom that target costing (TC) was a
 1960s&#x2019; Japanese innovation, it is argued that the same concept,
 albeit then labelled &#x2018;product tailoring&#x2019;, first appeared in
 the 1950s&#x2019; Anglophone managerial-economics literature in works
 linked to economist--consultant Joel Dean. These sources describe a range
 of North American applications of TC which clearly predate Japanese
 implementations. It is further argued that in the specifically accounting
 literature, Gordon Shillinglaw (1967) -- a one-time employee of Dean --
 provided the first description of the TC concept. To support these
 propositions, the post-1990 TC literature is analysed to determine the key
 characteristics of TC. These phenomena are then shown to be present in the
 earlier works of Dean and his followers in an oeuvre which can be regarded
 as the &#x2018;first coming&#x2019; of the TC concept. The diffusion of TC
 concepts is then analysed from two perspectives: as between the USA and
 Japan at the enterprise level and within and between the economics and
 accounting literatures. Explanations are then offered for the diffusion
 patterns identified and for the neglect of the first-coming TC works. 
Journal: Accounting History Review 
Pages: 127-142 
Issue: 2 
Volume: 22 
Year: 2012 
Month: 7 
X-DOI: 10.1080/21552851.2012.681124 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.681124 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:127-142




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas   A. Lee 
Author-X-Name-First: Thomas   A. 
Author-X-Name-Last: Lee 
Title: &#x2018;A helpless class of shareholder&#x2019;: newspapers and the City of Glasgow Bank failure 
Abstract:
  The 1878 failure of the City of Glasgow Bank (CGB) was a significant
 event in the history of auditing and became the catalyst to remove the
 unlimited liability of bank shareholders. This study assesses the role of
 newspapers in relation to the failure. Newspapers typically portrayed CGB
 shareholders as socially vulnerable and financially ruined investors with
 small shareholdings. The study tests the accuracy of this stereotyping by
 comparing newspaper accounts with archival data of shareholders&#x2019;
 personal characteristics and financial circumstances. The analyses show
 that, at failure, CGB shareholders typically had significant shareholdings
 and were very different from their newspaper stereotype. Post failure,
 despite extraordinary share calls, a small minority of shareholders
 entered bankruptcy administration and a large majority revealed signs of
 relative prosperity. These inconsistencies are reviewed in the context of
 the Victorian press and an investing middle class. 
Journal: Accounting History Review 
Pages: 143-159 
Issue: 2 
Volume: 22 
Year: 2012 
Month: 7 
X-DOI: 10.1080/21552851.2012.681125 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.681125 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:143-159




Template-Type: ReDIF-Article 1.0
Author-Name: Nicolas Praquin 
Author-X-Name-First: Nicolas 
Author-X-Name-Last: Praquin 
Title: Commercial legislation and the emergence of corporate auditing in France, 1856--1935 
Abstract:
  Enacted in 1856, the Joint-Stock Limited Partnerships Act was the first
 legislation in France to require joint-stock companies to establish a
 stewardship mechanism, the so called &#x2018;conseil de
 surveillance&#x2019;. Subsequent legislation passed in 1867 partially
 harmonised the auditing regime for all joint-stock companies until the
 Decree Law of 1935 strengthened it even further. The creation of new audit
 and stewardship and monitoring mechanisms within companies was the subject
 of debate among a number of interested groups including elected officials,
 entrepreneurs, jurists and the courts. The study demonstrates that, as
 well as being technical disciplines, accounting and auditing represent a
 space for social conflict, where their functioning is called into question
 in the context of political change, financial scandals and ideological
 shifts. 
Journal: Accounting History Review 
Pages: 161-189 
Issue: 2 
Volume: 22 
Year: 2012 
Month: 7 
X-DOI: 10.1080/21552851.2012.681127 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.681127 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:161-189




Template-Type: ReDIF-Article 1.0
Author-Name: Sam McKinstry 
Author-X-Name-First: Sam 
Author-X-Name-Last: McKinstry 
Title: Personal capitalism and corporate governance: British manufacturing in the first half of the twentieth century 
Journal: Accounting History Review 
Pages: 191-193 
Issue: 2 
Volume: 22 
Year: 2012 
Month: 7 
X-DOI: 10.1080/21552851.2012.681126 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.681126 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:191-193




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: &#x2018;To bind the humbler to the more influential and wealthy classes&#x2019;. Reporting by savings banks in nineteenth century Britain 
Abstract:
  The article explores the reporting of the class status and identity of
 savers by British savings banks in the nineteenth century, during a period
 of growing interest in statistical reporting as a means of social control.
 It reviews in detail the annual reports produced by a number of banks and
 places their form and content in relation to the claims made for the
 banks&#x2019; social contribution. This is set in the context of
 contemporary social, economic and political debates about the function of
 savings as a means of educating the poor and strengthening bonds between
 the elite and the working classes. 
Journal: Accounting History Review 
Pages: 199-225 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.724909 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.724909 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:199-225




Template-Type: ReDIF-Article 1.0
Author-Name: Ciar&#xE1;n &#xD3; h&#xD3;gartaigh 
Author-X-Name-First: Ciar&#xE1;n 
Author-X-Name-Last: &#xD3; h&#xD3;gartaigh 
Author-Name: Margaret &#xD3; h&#xD3;gartaigh 
Author-X-Name-First: Margaret 
Author-X-Name-Last: &#xD3; h&#xD3;gartaigh 
Author-Name: Tom Tyson 
Author-X-Name-First: Tom 
Author-X-Name-Last: Tyson 
Title: &#x2018;Irish property should pay for Irish poverty&#x2019;: accounting for the poor in pre-famine Ireland 
Abstract:
  According to Walker [2004. Expense, social and moral control. Accounting
 and the administration of the old poor law in England and Wales.
 <italic>Journal of Accounting and Public Policy</italic> 23, no. 2:
 85--127; 2008. Accounting, paper shadows and the stigmatised poor.
 <italic>Accounting, Organizations and Society</italic> 33, no. 4/5:
 453--87] accounting contributed to the stigmatisation of the pauper and
 served to construct the social worlds of the old and new poor laws in
 England and Wales. Walker's encouragement of further research motivated
 the current examination of accounting for the poor in Ireland. The focus
 is on the early, pre-famine years of the Irish Poor Law, 1838--1845 -- a
 law whose context and content differed in several critical respects from
 that which prevailed in England and Wales. The study draws on data
 contained in the minute books of regular meetings of the Castlebar Union's
 Board of Governors, as well as from the Poor Law Commission's annual
 summary reports. Analysis of these materials suggests a context in which
 accounting neither constructed a social world nor stigmatised recipients
 of poor relief. It is argued that accounting is better viewed as
 contingent, <italic>reflecting</italic> the dynamics of a complex,
 divisive, and highly controversial undertaking -- governmental
 redistribution of wealth -- during a laissez-faire era when utilitarian
 and individualistic principles dominated discussions of political economy.
 From a broad perspective, accounting can be viewed as providing
 rationality and transparency to a social experiment that was encumbered
 with moral ambiguity and embedded conflicts of interest. More
 specifically, accounting texts contain the documentation required by an
 absentee administrative cadre to monitor expenditures, justify rates on
 Irish property, and ensure that procedures in the statute were carried out
 as specified. 
Journal: Accounting History Review 
Pages: 227-248 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.724911 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.724911 
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Template-Type: ReDIF-Article 1.0
Author-Name: Massimo Sargiacomo 
Author-X-Name-First: Massimo 
Author-X-Name-Last: Sargiacomo 
Author-Name: Stefania Servalli 
Author-X-Name-First: Stefania 
Author-X-Name-Last: Servalli 
Author-Name: Paolo Andrei 
Author-X-Name-First: Paolo 
Author-X-Name-Last: Andrei 
Title: Fabio Besta: accounting thinker and accounting history pioneer 
Abstract:
  This paper seeks to reveal Fabio Besta (1845--1922) as an important
 accounting thinker. It attempts to underline his influence on accounting
 theory, and highlight his major impact on the development of accounting
 history knowledge. It is shown that Besta, through his accounting thought,
 founded on a value-based theory and an equity-centred accounting system
 (<italic>sistema patrimoniale</italic>), facilitated the shift from a
 personalistic to a non-personalistic, or materialistic, theory of
 accounts. It is suggested that Besta's <italic>La Ragioneria</italic> is a
 milestone in accounting history. In this work he anticipated the adoption
 of a comparative international approach to accounting history research,
 particularly in relation to the exploration of pre-Pacioli double-entry
 bookkeeping. His work was also important to the dissemination of knowledge
 about early double-entry bookkeeping practices, and thereby encouraged
 further investigations by the accounting history community. 
Journal: Accounting History Review 
Pages: 249-267 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.728904 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.728904 
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Template-Type: ReDIF-Article 1.0
Author-Name: Qingmei Xue 
Author-X-Name-First: Qingmei 
Author-X-Name-Last: Xue 
Author-Name: Luca Zan 
Author-X-Name-First: Luca 
Author-X-Name-Last: Zan 
Title: Opening the door to accounting change. Transformations in Chinese public sector accounting 
Abstract:
  Accounting has changed radically in China over the last 30 years, a
 transformation which is associated with one of the most astonishing
 episodes of economic development witnessed in modern times. Most
 researchers of accounting in China focus their attention on contemporary
 business accounting or identify challenges for the future. This article
 takes a different perspective. First, it investigates accounting changes
 in the Chinese public sector. It explores how public sector accounting has
 been involved in the process of modernizing the state bureaucracy. Second,
 the article takes a historical viewpoint and attempts to understand the
 changes in public sector accounting regulation which have taken place in
 recent decades. We identify various <italic>streams</italic> of regulation
 and <italic>waves</italic> of policy outputs over time. Four main
 <italic>phases</italic> of continuity and change are also located,
 providing a framework in which future researchers may analyze accounting
 developments in the post-Open Door period. We define these phases as:
 restoration, revision, innovation and maintenance. 
Journal: Accounting History Review 
Pages: 269-299 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.724912 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.724912 
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:269-299




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History publications 2011 
Journal: Accounting History Review 
Pages: 301-305 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.728906 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.728906 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:301-305




Template-Type: ReDIF-Article 1.0
Author-Name: Robert   J. Morris 
Author-X-Name-First: Robert   J. 
Author-X-Name-Last: Morris 
Title: Men, women and money. Perspectives on gender, wealth and investment, 1850--1930 
Journal: Accounting History Review 
Pages: 307-309 
Issue: 3 
Volume: 22 
Year: 2012 
Month: 11 
X-DOI: 10.1080/21552851.2012.724910 
File-URL: http://hdl.handle.net/10.1080/21552851.2012.724910 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:307-309




Template-Type: ReDIF-Article 1.0
Author-Name: S. Coronella 
Author-X-Name-First: S. 
Author-X-Name-Last: Coronella 
Author-Name: A. Lombrano 
Author-X-Name-First: A. 
Author-X-Name-Last: Lombrano 
Author-Name: L. Zanin 
Author-X-Name-First: L. 
Author-X-Name-Last: Zanin 
Title: State accounting innovations in pre-unification Italy 
Abstract:
  The paper presents a comparative analysis of the governmental accounting
 systems deployed in the main Italian states between 1815 and 1861. The
 accounting practices of the pre-unification states are described and the
 main accounting innovations are discussed. The study emphasizes the
 relationships between the regime type, political structures and the
 development of state accounting systems. It is suggested that the
 imposition of the accounting model of the Kingdom of Sardinia throughout
 Italy, following unification, resulted in the loss of some important
 accounting innovations developed by other pre-unification states.
 Parallels between accounting unification in nineteenth-century Italy and
 the current accounting standardization process advocated by the
 International Public Sector Accounting Standards are made. 
Journal: Accounting History Review 
Pages: 1-21 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 03 
X-DOI: 10.1080/21552851.2013.773641 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773641 
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:1-21




Template-Type: ReDIF-Article 1.0
Author-Name: William   J. Jackson 
Author-X-Name-First: William   J. 
Author-X-Name-Last: Jackson 
Author-Name: Audrey   S. Paterson 
Author-X-Name-First: Audrey   S. 
Author-X-Name-Last: Paterson 
Author-Name: Christopher K.M. Pong 
Author-X-Name-First: Christopher K.M. 
Author-X-Name-Last: Pong 
Author-Name: Simona Scarparo 
Author-X-Name-First: Simona 
Author-X-Name-Last: Scarparo 
Title: Doctors under the microscope: the birth of medical audit 
Abstract:
  In 1989 a UK government White Paper introduced medical audit as a
 comprehensive and statutory system of assessment and improvement in
 quality of care in hospitals. A considerable body of research has
 described the evolution of medical audit in terms of a struggle between
 doctors and National Health Service managers over control of quality
 assurance. In this paper we examine the emergence of medical audit from
 1910 to the early 1950s, with a particular focus on the pioneering work of
 the American surgeons Codman, MacEachern and Ponton. It is contended that
 medical professionals initially created medical audit in order to
 articulate a suitable methodology for assessing individual and
 organisational performance. Rather than a means of protecting the medical
 profession from public scrutiny, medical auditing was conceived and
 operationalised as a managerial tool for fostering the active engagement
 of senior hospital managers and discharging public accountability. These
 early debates reveal how accounting was implicated in the development of a
 system for monitoring and improving the work of medical professionals,
 advancing the quality of hospital care, and was advocated in ways, which
 included rather than excluded managers. 
Journal: Accounting History Review 
Pages: 23-47 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 03 
X-DOI: 10.1080/21552851.2013.773638 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773638 
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Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl   S. McWatters 
Author-X-Name-First: Cheryl   S. 
Author-X-Name-Last: McWatters 
Author-Name: Yannick Lemarchand 
Author-X-Name-First: Yannick 
Author-X-Name-Last: Lemarchand 
Title: Merchant networks and accounting discourse: the role of accounting transactions in network relations 
Abstract:
  Adopting an archival-based, historical methods approach to the study of
 eighteenth-century merchant trading networks, we analyse base accounting
 transactions to demonstrate how accounting discourse was a critical
 conduit via which these commercial networks developed and were sustained.
 This study contributes to the extant literature on the place of social
 networks in fostering the growth of merchant capitalism by introducing the
 crucial role of accounting in this process. The use of social network
 analysis is novel in accounting history and reinforces the value of a
 combined qualitative--quantitative approach to historical studies of
 accounting. 
Journal: Accounting History Review 
Pages: 49-83 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 03 
X-DOI: 10.1080/21552851.2013.773632 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773632 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:49-83




Template-Type: ReDIF-Article 1.0
Author-Name: S. El Omari 
Author-X-Name-First: S. 
Author-X-Name-Last: El Omari 
Author-Name: J.-L. Rossignol 
Author-X-Name-First: J.-L. 
Author-X-Name-Last: Rossignol 
Author-Name: M. Saboly 
Author-X-Name-First: M. 
Author-X-Name-Last: Saboly 
Title: The search for unity in the French accountancy profession, 1969--1996 
Abstract:
  The French accountancy profession is represented by two principal
 professional organisations, one comprising
 <italic>experts-comptables</italic>, or chartered accountants, and the
 other <italic>commissaires aux comptes</italic>, or auditors. Following
 the organisation of the audit profession in 1969, attempts have been made
 to form a single accountancy profession. The paper analyses the
 unsuccessful attempts to achieve unification from the 1970s to the 1990s.
 It is shown that the motivation for unification mutated over the focal
 period. Changing organisational elites played significant roles in
 furthering and hindering attempts at merger. The intervention of the state
 was a source of confusion and added complexity to professional discourses.
 The existence of unions (<italic>syndicats</italic>) and associations
 within the professional organisations is revealed as a peculiar and
 significant feature of professional configurations in France. The
 increasing presence of large international firms in France also impacted
 on the debate. Despite increased cooperation between the two professional
 groups, unification was not achieved. Divergent visions of the
 professional model, personal differences between organisational actors and
 the fragmentation of interests within the two professions ensured the
 preservation of organisational separatism. 
Journal: Accounting History Review 
Pages: 85-105 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 03 
X-DOI: 10.1080/21552851.2013.773637 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773637 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:85-105




Template-Type: ReDIF-Article 1.0
Author-Name: Sean McCartney 
Author-X-Name-First: Sean 
Author-X-Name-Last: McCartney 
Title: Inside the illicit economy: reconstructing the smugglers' trade of sixteenth century Bristol 
Journal: Accounting History Review 
Pages: 107-108 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 03 
X-DOI: 10.1080/21552851.2013.773633 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773633 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:107-108




Template-Type: ReDIF-Article 1.0
Author-Name: Béatrice Touchelay 
Author-X-Name-First: Béatrice 
Author-X-Name-Last: Touchelay 
Title: La comptabilité publique en Europe 1500--1850 
Journal: Accounting History Review 
Pages: 109-111 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 3 
X-DOI: 10.1080/21552851.2013.773634 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773634 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:109-111




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen   P. Walker 
Author-X-Name-First: Stephen   P. 
Author-X-Name-Last: Walker 
Title: Major contributors to the British accounting profession: a biographical sourcebook 
Journal: Accounting History Review 
Pages: 112-114 
Issue: 1 
Volume: 23 
Year: 2013 
Month: 3 
X-DOI: 10.1080/21552851.2013.773636 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.773636 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:112-114




Template-Type: ReDIF-Article 1.0
Author-Name: Anthony J. Arnold 
Author-X-Name-First: Anthony J. 
Author-X-Name-Last: Arnold 
Title: Assessing the financial performance of Pergamon Press, 1964--1980 
Abstract:
	      Pergamon Press had major effects on the development of
 post-war UK corporate reporting. This paper examines Pergamon's financial
 performance between 1964, when it became a public company, and 1980 when
 it began the takeover of one of the largest printing businesses in the
 country, using performance measures based upon newly constructed cash flow
 statements, on the 'normalised' version of the accruals-based profit
 concept that was applied at the time and the more fundamental,
 'all-inclusive' approach. It draws conclusions about Pergamon's progress
 and the effects on that company of the developments of the time in the
 evolution of the profit concept.	   
Journal: Accounting History Review 
Pages: 117-139 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.805505 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.805505 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:117-139




Template-Type: ReDIF-Article 1.0
Author-Name: Diane H. Roberts 
Author-X-Name-First: Diane H. 
Author-X-Name-Last: Roberts 
Title: Women in accounting occupations in the 1880 US Census 
Abstract:
	      This article critically examines the characteristics of women
 who self report as accountants, auditors, or bookkeepers in the 1880 US
 Census. Census schedule images are used to explore their early lives and
 later occupations. The year 1880 predates the earliest US Certified Public
 Accountant (CPA) legislation, thus devices professions traditionally use
 to achieve closure were not yet in place. By 1900 both legal and
 credential barriers to the accounting profession were enacted. It is shown
 that young women were drawn to these accounting occupations for relatively
 short periods of time. Evidences of coding errors in the census database
 related to women in accounting occupations are discussed.	    
Journal: Accounting History Review 
Pages: 141-160 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803744 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803744 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:141-160




Template-Type: ReDIF-Article 1.0
Author-Name: L&uacute;cia Lima Rodrigues 
Author-X-Name-First: L&uacute;cia Lima 
Author-X-Name-Last: Rodrigues 
Author-Name: Alan Sangster 
Author-X-Name-First: Alan 
Author-X-Name-Last: Sangster 
Title: The role of the state in the development of accounting in the Portuguese--Brazilian Empire, 1750--1822 
Abstract:
	      This paper explores the role of the state in the development
 of accounting in the Portuguese--Brazilian Empire (1750--1822) in the
 context of economic and political transformations. In this period, the
 interrelations of accounting and the state were central to understanding
 accounting change in Portugal and Brazil. Through control of accounting
 education, organization of the accounting occupation, rules of corporate
 governance and governmental accounting itself, governments adopted
 accounting technologies in an effort to shape and normalize decisions in
 order to achieve desirable objectives for the empire. This was
 particularly so during the reigns of D. Jos� I and D. Jo&atilde;o VI: the
 former was responsible for initiatives to improve control over and connect
 the empire, including the spread of use of double-entry bookkeeping in the
 Portuguese metropolis; the latter was responsible for initiatives to
 achieve the same ends once the metropolis moved to Brazil. This paper uses
 primary and secondary sources to present and contrast those initiatives
 and the reasoning behind them. 	 
Journal: Accounting History Review 
Pages: 161-184 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803758 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803758 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:161-184




Template-Type: ReDIF-Article 1.0
Author-Name: Philippe Touron 
Author-X-Name-First: Philippe 
Author-X-Name-Last: Touron 
Author-Name: Peter Daly 
Author-X-Name-First: Peter 
Author-X-Name-Last: Daly 
Title: The internationalization of accounting policy in a soft-law context: the case of Renault, 1980--1984 
Abstract:
	      Drawing on institutional theory, this study analyses the
 internationalization of Renault's consolidated financial statements from
 1981 to 1984. This involved the voluntary adoption of International
 Accounting Standards (IAS), subsequent changes of accounting policy and
 certification by an international auditor. The paper questions why a
 state-owned French company began to prepare its consolidated accounts in
 accordance with IAS and why it selected auditors from the 'Big Eight'
 firms. It is shown that the adoption of IAS was directly linked to
 internationalization and that accounting policy was loosely coupled to
 standards in a way that left room for earnings management.	     
Journal: Accounting History Review 
Pages: 185-212 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803761 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803761 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:185-212




Template-Type: ReDIF-Article 1.0
Author-Name: Jayne E. Bisman 
Author-X-Name-First: Jayne E. 
Author-X-Name-Last: Bisman 
Title: Bread and ale for the brethren: the provisioning of Norwich Cathedral Priory, 1260--1536 
Journal: Accounting History Review 
Pages: 213-215 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803746 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803746 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:213-215




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards 
Author-X-Name-First: John Richard 
Author-X-Name-Last: Edwards 
Title: A country merchant 1495--1520: trading and farming at the end of the middle ages 
Journal: Accounting History Review 
Pages: 215-218 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803748 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803748 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:215-218




Template-Type: ReDIF-Article 1.0
Author-Name: Richard K. Fleischman 
Author-X-Name-First: Richard K. 
Author-X-Name-Last: Fleischman 
Title: A history of management accounting: the British experience 
Journal: Accounting History Review 
Pages: 218-221 
Issue: 2 
Volume: 23 
Year: 2013 
Month: 7 
X-DOI: 10.1080/21552851.2013.803754 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.803754 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:23:y:2013:i:2:p:218-221




Template-Type: ReDIF-Article 1.0
Author-Name: David M. Brock 
Author-X-Name-First: David M. 
Author-X-Name-Last: Brock 
Author-Name: Alan J. Richardson 
Author-X-Name-First: Alan J. 
Author-X-Name-Last: Richardson 
Title: The development of the accounting profession in the Holy Land since 1920: cultural memory and accounting institutions 
Abstract:
				 This study provides a history of the
 Israel accounting profession using a periodization strategy that
 identifies major shifts in the legal and economic environment of Israel
 and traces the effect of these changes on the institutional structure of
 accountancy. Specifically, four periods are identified, each with distinct
 accounting institutions: British influence (1920--1948), state building
 (1948--1977), market model (1977--1994), and globalization
 (1994--present). The focus is on various effects of culture on the
 development of the profession and how cultural tendencies, reflected in
 cultural memory and collective identity, interact with the imposition of
 institutional structures by a foreign power and by integration into a
 global economy.		  
Journal: Accounting History Review 
Pages: 227-252 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11 
X-DOI: 10.1080/21552851.2013.850926 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850926 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:227-252




Template-Type: ReDIF-Article 1.0
Author-Name: Philip O'Regan 
Author-X-Name-First: Philip 
Author-X-Name-Last: O'Regan 
Title: Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland 
Abstract:
				 In 1901, a group of accountants in
 Ireland, some of whom were prominent members of the Institute of Chartered
 Accountants in Ireland, formed an Irish Branch of the Society of
 Incorporated Accountants and Auditors. Adopting Weber's model of social
 closure, and Witz' notion of 'usurpationary closure', this paper looks at
 the origins and development of this Branch of the Society in Ireland. This
 case reflects the dynamic and variable nature of the professionalization
 process. Illustrating the manner in which the Society vigorously pursued
 its own closure strategy, it emphasises the key role that local exigencies
 may play as well as the unique dynamics prompted by multiple memberships.
 In the process, it demonstrates how such strategies can contribute to
 organisational proliferation.			
Journal: Accounting History Review 
Pages: 253-271 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11
X-DOI: 10.1080/21552851.2013.866353 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.866353 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:253-271




Template-Type: ReDIF-Article 1.0
Author-Name: Rebecca L. Orelli 
Author-X-Name-First: Rebecca L. 
Author-X-Name-Last: Orelli 
Author-Name: Carlotta del Sordo 
Author-X-Name-First: Carlotta 
Author-X-Name-Last: del Sordo 
Author-Name: Massimo Fornasari 
Author-X-Name-First: Massimo 
Author-X-Name-Last: Fornasari 
Title: Credit and accounting in early modern Italy: the case of the Monte di Piet� in Bologna 
Abstract:
				 The foundation of Monti di Piet� by
 Franciscan friars in the fifteenth century represented a response to the
 problems of usury and difficult access to consumer credit. Some historians
 have highlighted the bank-like nature of the Monti, while others have
 considered them as economic institutions. This paper explores the case of
 the Monte di Piet� in Bologna during the early modern era, with particular
 reference to its governance model and its accounting and internal control
 practices. The presence of a well-preserved archive made it possible to
 perform a depth investigation of the emergence of accounting as a tool of
 control of the Monte.			  
Journal: Accounting History Review 
Pages: 273-293 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11
X-DOI: 10.1080/21552851.2013.850925 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850925 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:273-293




Template-Type: ReDIF-Article 1.0
Author-Name: Lori L. Solsma 
Author-X-Name-First: Lori L. 
Author-X-Name-Last: Solsma 
Author-Name: Dale L. Flesher 
Author-X-Name-First: Dale L. 
Author-X-Name-Last: Flesher 
Title: Exploring the clientele of an accounting firm in early twentieth century America 
Abstract:
				 An examination of Haskins and Sells'
 engagement letters for the period from 1901 to 1903 exposes the history of
 one of the oldest national accounting firms with American-born partners.
 The early twentieth century engagement letters of Haskins and Sells (now
 Deloitte) provide evidence of the demand for accounting services, the
 types of clients serviced, the types of services provided, and the need
 for audited (certified) work during this era. The engagement letters also
 provide evidence of the developing jurisdiction of professional
 accountants and the shift in the primary audit objective from fraud
 detection to an assurance of the quality of reported financial condition
 and earnings.			  
Journal: Accounting History Review 
Pages: 295-315 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11
X-DOI: 10.1080/21552851.2013.850936 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850936 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:295-315




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History publications 2012 
Journal: Accounting History Review 
Pages: 317-322 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11 
X-DOI: 10.1080/21552851.2013.850927 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850927 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:317-322




Template-Type: ReDIF-Article 1.0
Author-Name: Philip Colquhoun 
Author-X-Name-First: Philip 
Author-X-Name-Last: Colquhoun 
Title: The fiscal case against statehood: accounting for statehood in New Mexico and Arizona 
Journal: Accounting History Review 
Pages: 323-325 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11 
X-DOI: 10.1080/21552851.2013.850923 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850923 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:323-325




Template-Type: ReDIF-Article 1.0
Author-Name: William J. Jackson 
Author-X-Name-First: William J. 
Author-X-Name-Last: Jackson 
Title: A history of management thought 
Journal: Accounting History Review 
Pages: 325-328 
Issue: 3 
Volume: 23 
Year: 2013 
Month: 11 
X-DOI: 10.1080/21552851.2013.850924 
File-URL: http://hdl.handle.net/10.1080/21552851.2013.850924 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:23:y:2013:i:3:p:325-328




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl Susan McWatters 
Author-X-Name-First: Cheryl Susan 
Author-X-Name-Last: McWatters 
Title: Historical accounts, conversations and contexts 
Journal: Accounting History Review 
Pages: 1-5 
Issue: 1 
Volume: 24 
Year: 2014 
Month: 3 
X-DOI: 10.1080/21552851.2014.923596 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.923596 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:1:p:1-5




Template-Type: ReDIF-Article 1.0
Author-Name: Claus Holm 
Author-X-Name-First: Claus 
Author-X-Name-Last: Holm 
Title: Civil and common law influences on the Danish auditor's responsibilities in relation to fraud 
Abstract:
 We use a legal perspective to examine how the role of auditors in Denmark
 has been defined and the auditor's responsibilities in relation to fraud
 have been determined. The study draws on laws, legal cases and documents
 produced by professional organisations. We show that developments during
 the twentieth century were conditioned by the central legislative role of
 the Danish state combined with a hands-off approach to enforcing new law
 provisions. While the organising role of the state was consistent with the
 Roman civil law tradition, the implications of legislative absences, and
 later provisions in the form of 'general principles legislature', ensured
 that the role of the auditor was defined as a result of market forces and
 the judicial processes of the courts. We observe that in the Danish legal
 system important interpretative powers are granted to the courts in line
 with case law traditions in common law systems. An examination of fraud
 cases handled by the courts and disciplinary tribunals suggests that an
 important role was played by the professional organisation in Denmark.
Journal: Accounting History Review 
Pages: 7-26 
Issue: 1 
Volume: 24 
Year: 2014 
Month: 3 
X-DOI: 10.1080/21552851.2014.880582 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.880582 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:1:p:7-26




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Labardin 
Author-X-Name-First: Pierre 
Author-X-Name-Last: Labardin 
Title: The spatial downgrading of accounting clerks: the case of Pont-�-Mousson 
Abstract:
 Research into accountancy has concentrated largely on professional
 accountants and has tended to ignore accounting clerks. Based on a
 micro-historical approach and the case of a French company as a starting
 point, this study explores the evolution of workspace and demonstrates how
 the space allocated to accountants changed during the inter-war period. We
 adopt Bourdieu's notion of social space to bring together spatial
 practices and overhead cost calculations, and Foucault's analysis of space
 to define office space mobility. This work sheds light on the influence of
 Taylorism on the accounting world, how it affected accounting clerks and,
 finally, the social downgrading that resulted from the reconfiguration of
 workspaces. This research contributes to the history of the workspace and
 to the history of the separation between accounting clerks and chartered
 accountants.
Journal: Accounting History Review 
Pages: 27-45 
Issue: 1 
Volume: 24 
Year: 2014 
Month: 3 
X-DOI: 10.1080/21552851.2014.916224 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.916224 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:1:p:27-45




Template-Type: ReDIF-Article 1.0
Author-Name: Francesco Guidi-Bruscoli 
Author-X-Name-First: Francesco 
Author-X-Name-Last: Guidi-Bruscoli 
Title: Trade and Institutions in the Medieval Mediterranean: The Geniza Merchants and their Business World 
Journal: Accounting History Review 
Pages: 49-50 
Issue: 1 
Volume: 24 
Year: 2014 
Month: 3 
X-DOI: 10.1080/21552851.2014.880581 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.880581 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:1:p:49-50




Template-Type: ReDIF-Article 1.0
Author-Name: Josephine Maltby 
Author-X-Name-First: Josephine 
Author-X-Name-Last: Maltby 
Title: A nation of small shareholders: marketing Wall Street after World War II 
Journal: Accounting History Review 
Pages: 51-52 
Issue: 1 
Volume: 24 
Year: 2014 
Month: 3 
X-DOI: 10.1080/21552851.2014.880583 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.880583 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:1:p:51-52




Template-Type: ReDIF-Article 1.0
Author-Name: Warwick Funnell 
Author-X-Name-First: Warwick 
Author-X-Name-Last: Funnell 
Author-Name: Stephen P. Walker 
Author-X-Name-First: Stephen P. 
Author-X-Name-Last: Walker 
Title: Accounting for victory 
Journal: Accounting History Review 
Pages: 57-60 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.970799 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.970799 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:57-60




Template-Type: ReDIF-Article 1.0
Author-Name: Anthony J. Arnold 
Author-X-Name-First: Anthony J. 
Author-X-Name-Last: Arnold 
Title: 'A paradise for profiteers'? The importance and treatment of profits during the First World War<xref ref-type="fn" rid="FN0001"/> 
Abstract:
 When the First World War started, the British government adopted a policy
 of 'business as usual'. This came under pressure as a result of both
 military difficulties and public concerns over 'profiteering', leading to
 discussions between the government and interest groups and the 'Treasury
 agreement' in 1915. The agreement paved the way for the transition to a
 'total war economy' that was central to the war effort. This paper
 examines the process that raised industrial profit levels to such
 political importance during the war and the ways in which profits were
 treated by the government during and immediately after the war. Corporate
 secrecy, suspicions that the state was less than even-handed in its
 dealings with capital and labour, and individual instances of high profits
 increased public concern, but did not establish the true levels of profit
 making. The study reviews the available information on profits and also
 provides new data on the distribution of those profits across a number of
 major industrial groups in order to provide a more definitive perspective
 on the extent to which the business sector was or was not able to
 'profiteer' during the First World War.
Journal: Accounting History Review 
Pages: 61-81 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.963950 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.963950 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:61-81




Template-Type: ReDIF-Article 1.0
Author-Name: Mark Billings 
Author-X-Name-First: Mark 
Author-X-Name-Last: Billings 
Author-Name: Lynne Oats 
Author-X-Name-First: Lynne 
Author-X-Name-Last: Oats 
Title: Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War 
Abstract:
 In this article, we examine the design and administration of Excess
 Profits Duty (EPD), introduced in the UK in 1915. This represented a
 significant innovation as the country's first comprehensive attempt to tax
 'excessive' business profits. EPD was a complex tax which had two
 objectives: to generate additional revenues to help fund dramatically
 increased wartime government expenditure and to curb 'profiteering'.
 Although criticised on numerous grounds, we argue that the tax was
 surprisingly successful. For all its defects, it generated very
 substantial revenues, and its design and administration proved flexible
 and robust in coping with the uncertainties of war.
Journal: Accounting History Review 
Pages: 83-101 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.963951 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.963951 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:83-101




Template-Type: ReDIF-Article 1.0
Author-Name: Janette Rutterford 
Author-X-Name-First: Janette 
Author-X-Name-Last: Rutterford 
Author-Name: Peter Walton 
Author-X-Name-First: Peter 
Author-X-Name-Last: Walton 
Title: The war, taxation and the Blackpool Tower Company 
Abstract:
 This paper explores the impact of the Great War on the Blackpool Tower
 Company (BTC), in particular on profits and taxation. It uses archival
 material on BTC to chart the impact on it of wartime imposed excess
 profits duty (EPD) and entertainments tax (ET) and the extent of its
 disclosures to shareholders on these and related subjects. BTC reacted to
 increased profits and new taxes by investing surpluses in War Loan, by
 varying dividends, and by reducing distributable profits through transfers
 to declared and secret reserves. It did not fully disclose to shareholders
 the impact of either EPD or ET.
Journal: Accounting History Review 
Pages: 103-117 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.963954 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.963954 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:103-117




Template-Type: ReDIF-Article 1.0
Author-Name: Fabien Cardoni 
Author-X-Name-First: Fabien 
Author-X-Name-Last: Cardoni 
Title: The 'science' of French public finances in the First World War 
Abstract:
 This study examines the beliefs of the two main French schools of thought,
 mainly the ideas of Paul Leroy-Beaulieu and Gaston J�ze, which sought to
 influence the management of public finances, and their impact on the
 financing of the First World War by the French government. It highlights
 debates during the war on the best approach to deal with the extraordinary
 financial demands of the war and the experiences and influence of foreign
 governments on French financial management practices. The last part
 examines how the war affected qualitatively the French public finances,
 the financial dogmas, and the scientific approach to public finance.
Journal: Accounting History Review 
Pages: 119-138 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.967931 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.967931 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:119-138




Template-Type: ReDIF-Article 1.0
Author-Name: Valerio Antonelli 
Author-X-Name-First: Valerio 
Author-X-Name-Last: Antonelli 
Author-Name: Raffaele D'Alessio 
Author-X-Name-First: Raffaele 
Author-X-Name-Last: D'Alessio 
Author-Name: Roberto Rossi 
Author-X-Name-First: Roberto 
Author-X-Name-Last: Rossi 
Title: Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915-1918 
Abstract:
 The purpose of this paper is to examine state budgeting for the costs of
 the First World War (WWI) in Italy. Troops, weapons and munitions were
 initially managed by the Ministry of War (1915-1917) and then jointly with
 the Ministry of Munitions (1917-1918). The change was intended to improve
 efficiency, cut costs and prevent fraud and corruption. However, the
 budgetary system proved incapable of achieving these aims. The ministry
 budgets were adjusted in wartime to disclose the additional costs of
 pursuing the conflict in a generalised way. Before the war, the budget
 report contained 101 items. When the war broke out only one additional
 category was added 'War Expenses' even though this comprised 90% of total
 costs by the end of the conflict. Drawing on a range of primary sources
 the paper analyses likely reasons for limited disclosures about the cost
 of the war, and emphasises the role of economic and political elites and
 systems of procurement. The experience of Italy in WWI confirms that
 budgeting is a socio-political, as well as a technical process.
Journal: Accounting History Review 
Pages: 139-160 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.964015 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.964015 
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:139-160




Template-Type: ReDIF-Article 1.0
Author-Name: F.M. Miley 
Author-X-Name-First: F.M. 
Author-X-Name-Last: Miley 
Author-Name: A.F. Read 
Author-X-Name-First: A.F. 
Author-X-Name-Last: Read 
Title: Cartoons as alternative accounting: front-line supply in the First World War 
Abstract:
 The accounting system that supported the provision of supplies to the
 Western Front during the First World War had some inadequacies from the
 perspective of the soldier on the front line. These inadequacies are
 revealed through the cartoons drawn by Bruce Bairnsfather, a front-line
 officer in the British Army. Our examination shows that cartoons can
 provide source material for accounting histories. It also shows that
 cartoons can be considered as a form of accounting themselves and, in
 doing so, stretches the epistemological boundaries of accounting.
Journal: Accounting History Review 
Pages: 161-189 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.967932 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.967932 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:161-189




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Quinn 
Author-X-Name-First: Martin 
Author-X-Name-Last: Quinn 
Author-Name: William J. Jackson 
Author-X-Name-First: William J. 
Author-X-Name-Last: Jackson 
Title: Accounting for war risk costs: management accounting change at Guinness during the First World War 
Abstract:
 This paper explores management accounting change at the St. James's Gate
 Brewery of Arthur Guinness & Sons Ltd brought about by the effects of the
 First World War (WWI). In particular, how additional war risk costs were
 accounted for internally is revealed. Using organisational routines as a
 theoretical backdrop, new management accounting practices are interpreted.
 These new practices allocated war risk costs incurred by head office (in
 Dublin) to other parts of the company. The key role of existing management
 accounting routines in the formation of new routines is also revealed.
 Although WWI was an exogenous driver of change, endogenous change also
 featured as existing practices guided the creation/adaptation of routines.
 In essence, accountants within the Guinness Company drew upon their
 existing knowledge to deal with a new and complex scenario (i.e. the war).
 Thus, change and stability went hand in hand. Although change did occur,
 it was moderate and more adaptive, which signifies that existing
 accounting routines were strong and adaptable to major drivers of change
 such as WWI.
Journal: Accounting History Review 
Pages: 191-209 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.963953 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.963953 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:191-209




Template-Type: ReDIF-Article 1.0
Author-Name: Dale L. Flesher 
Author-X-Name-First: Dale L. 
Author-X-Name-Last: Flesher 
Author-Name: Gary J. Previts 
Author-X-Name-First: Gary J. 
Author-X-Name-Last: Previts 
Title: Haskins & Sells during the First World War and its aftermath 
Abstract:
 The First World War is often perceived as primarily a European conflict,
 yet the USA was involved first through the supply of financial and
 manufacturing resources, and subsequently as a combatant. This paper
 relates ways the war affected a US accounting firm, Haskins & Sells (H&S)
 - now Deloitte - then one of the fastest growing public accounting firms
 in the world. It notes a new service demand related to income taxes, a
 visionary peace plan proposed by one of its partners and the involvement
 in the post-war liquidation commission. The study also discusses the
 employment of women in the firm as men reported for military duty and the
 consequences for the progress of women in the accountancy profession.
Journal: Accounting History Review 
Pages: 211-225 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.963952 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.963952 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:211-225




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: Accounting History publications 2013 
Journal: Accounting History Review 
Pages: 227-233 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.952070 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.952070 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:227-233




Template-Type: ReDIF-Article 1.0
Author-Name: Jochen Hoock 
Author-X-Name-First: Jochen 
Author-X-Name-Last: Hoock 
Title: Merchants and profit in the age of commerce, 1680-1830 
Journal: Accounting History Review 
Pages: 235-237 
Issue: 2-3 
Volume: 24 
Year: 2014 
Month: 11 
X-DOI: 10.1080/21552851.2014.964080 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.964080 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:235-237




Template-Type: ReDIF-Article 1.0
Author-Name: Lan Peng 
Author-X-Name-First: Lan 
Author-X-Name-Last: Peng 
Author-Name: Alistair Brown 
Author-X-Name-First: Alistair 
Author-X-Name-Last: Brown 
Title: The milieu of accountability of early companies in the Q&#x12b;ng Dynasty: evidence from the Sh�ngh&#x1ce;i-based print media 
Abstract:
 This study looks at evidence from the Sh�ngh&#x1ce;i (Shanghai)-based
 print media of the accountability of early Chinese companies from the
 middle period of the Q&#x12b;ng (Qing) Dynasty when the Opium War broke
 out in 1840 until the imperial monarchy's overthrow in the revolution of
 1911. The Q&#x12b;ng Dynasty is known for its technical accounting
 stagnation. Yet, an examination of the Sh�ngh&#x1ce;i-based print media
 shows the existence of a strong sense of public reporting by early
 companies of the Q&#x12b;ng Dynasty. The findings of this study indicate
 that the print media displayed a rich milieu of accountability of these
 early companies by incorporating components of Western and Chinese
 benchmarks of accountability expressed in commercial metrics and key
 financial ratios.
Journal: Accounting History Review 
Pages: 1-26 
Issue: 1 
Volume: 25 
Year: 2015 
Month: 3 
X-DOI: 10.1080/21552851.2014.951373 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.951373 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:1-26




Template-Type: ReDIF-Article 1.0
Author-Name: Christopher Hoag 
Author-X-Name-First: Christopher 
Author-X-Name-Last: Hoag 
Title: National bank window dressing, 1866-1871 
Abstract:
 Market observers accused national banks of window dressing their balance
 sheets after the American Civil War. A test of window dressing compares
 two distinct series of legal tender reserves of Philadelphia banks from
 1866 to 1871. The test provides some evidence that Philadelphia banks
 window dressed aggregate legal tender reserves by about 6%. At least in
 the aggregate, bank window dressing was not overly large during this
 period.
Journal: Accounting History Review 
Pages: 27-41 
Issue: 1 
Volume: 25 
Year: 2015 
Month: 3 
X-DOI: 10.1080/21552851.2015.1004550 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1004550 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:27-41




Template-Type: ReDIF-Article 1.0
Author-Name: L&uacute;cia Lima Rodrigues 
Author-X-Name-First: L&uacute;cia Lima 
Author-X-Name-Last: Rodrigues 
Author-Name: Russell James Craig 
Author-X-Name-First: Russell James 
Author-X-Name-Last: Craig 
Author-Name: Paulo Schmidt 
Author-X-Name-First: Paulo 
Author-X-Name-Last: Schmidt 
Author-Name: Jos� Luis Santos 
Author-X-Name-First: Jos� Luis 
Author-X-Name-Last: Santos 
Title: Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries 
Abstract:
 Although Brazil imported more African slaves than any other country in the
 Americas, knowledge of the accounting and taxation of slave-related
 transactions in Brazil is under-developed. We explore Portuguese-language
 documents showing how accounting and taxation were implicated in
 maintaining slavery in Brazil in the eighteenth and nineteenth centuries.
 The study presents examples of key documents involving slaves (such as
 inventory lists, rental agreements, insurance policies, and receipts) and
 explains how slave-related transactions were recorded and taxed. We enable
 important comparisons to be drawn with the accounting and taxation of
 slaves in the USA and British West Indies.
Journal: Accounting History Review 
Pages: 43-67 
Issue: 1 
Volume: 25 
Year: 2015 
Month: 3 
X-DOI: 10.1080/21552851.2014.946935 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.946935 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:43-67




Template-Type: ReDIF-Article 1.0
Author-Name: Paul F. Williams 
Author-X-Name-First: Paul F. 
Author-X-Name-Last: Williams 
Title: The reckoning: financial accountability and the rise and fall of nations 
Journal: Accounting History Review 
Pages: 69-73 
Issue: 1 
Volume: 25 
Year: 2015 
Month: 3 
X-DOI: 10.1080/21552851.2014.1003699 
File-URL: http://hdl.handle.net/10.1080/21552851.2014.1003699 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:69-73




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas A Lee 
Author-X-Name-First: Thomas A 
Author-X-Name-Last: Lee 
Title: 'A different army of the talented': negative outliers in the rise of professionalism in Victorian public accountancy 
Abstract:
 This paper studies two gentlemen-professionals as negative outliers in
 Victorian public accountancy to provide an alternative perspective on late
 nineteenth-century practitioners. The gentlemen-professionals are London
 chartered accountants James and William Waddell who fled to New York in
 1883 when new bankruptcy legislation exposed their embezzlement of
 creditor funds. As gentlemen-professionals anxious to demonstrate their
 social class and status, the brothers are studied in insolvency practice
 in London and as expert accountants in New York despite local knowledge of
 their prior misbehaviour. The paper concludes social class and status
 provide a useful research lens with which to study Victorian public
 accountants.
Journal: Accounting History Review 
Pages: 77-95 
Issue: 2 
Volume: 25 
Year: 2015 
Month: 7 
X-DOI: 10.1080/21552851.2015.1055506 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1055506 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:77-95




Template-Type: ReDIF-Article 1.0
Author-Name: Anne Pezet 
Author-X-Name-First: Anne 
Author-X-Name-Last: Pezet 
Author-Name: Samuel Sponem 
Author-X-Name-First: Samuel 
Author-X-Name-Last: Sponem 
Title: The role of accounting in the making of the bank customer: transferring capital 'd'une main OISIVE dans une main LABORIEUSE'<xref ref-type="fn" rid="FN0000"/> 
Abstract:
 This article explores the role that accounting played in the development
 and transformation of a new banking model created at the end of the
 nineteenth century in a context influenced by the ideas of Saint-Simon.
 The Saint-Simonian doctrine emphasised the economic necessity to massively
 finance the growth of the industrial sector. Deposit banks such as the
 Cr�dit Lyonnais were intended to drain dormant capital from savers, even
 the most modest, and direct it towards industry, the heart of economic
 activity. This development model required the implementation of an
 accounting system, in part non-financial, in order to manage the many
 customers and local branches. We will show how the accounting system
 revealed a significant increase in the overheads linked to the new
 economic model and how this triggered the emergence of a new figure, the
 paying customer, whose income was to be captured. Accounting played a
 decisive role in the transformation by showing the costs of the draining
 policy. This revelation led the Cr�dit Lyonnais to draw away from the
 Saint-Simonian doctrine. Savers would gradually be transformed into paying
 customers subject to banking fees, prefiguring the bank of the twentieth
 century with its resolutely capitalist logic.
Journal: Accounting History Review 
Pages: 97-120 
Issue: 2 
Volume: 25 
Year: 2015 
Month: 7 
X-DOI: 10.1080/21552851.2015.1052528 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1052528 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:97-120




Template-Type: ReDIF-Article 1.0
Author-Name: Valerio Antonelli 
Author-X-Name-First: Valerio 
Author-X-Name-Last: Antonelli 
Author-Name: Massimo Sargiacomo 
Author-X-Name-First: Massimo 
Author-X-Name-Last: Sargiacomo 
Title: Alberto Ceccherelli (1885-1958): pioneer in the history of accounting practice and leader in international dissemination 
Abstract:
 This paper seeks to reveal Alberto Ceccherelli (1885-1958), a student of
 the Italian accounting scholar Fabio Besta, as an important pioneer in the
 history of accounting practice. Ceccherelli based his accounting history
 research programme on the thorough review of the surviving business
 records of medieval Tuscan firms and the critical investigation of the
 origins of accounting systems, balance sheets and early cost-accounting
 methods and records. This paper also illuminates his leading role in the
 dissemination of international accounting history through his works, and
 especially his seminal and widely referenced publication, <italic>I libri
 di mercatura della Banca Medici e l'applicazione della partita doppia a
 Firenze nel secolo decimoquarto</italic> [Merchant Books of the Medici
 Bank, and Double-Entry Bookkeeping in Florence at the Beginning of the
 14th Century].
Journal: Accounting History Review 
Pages: 121-144 
Issue: 2 
Volume: 25 
Year: 2015 
Month: 7 
X-DOI: 10.1080/21552851.2015.1046890 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1046890 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:121-144




Template-Type: ReDIF-Article 1.0
Author-Name: Martin R.W. Hiebl 
Author-X-Name-First: Martin R.W. 
Author-X-Name-Last: Hiebl 
Author-Name: Martin Quinn 
Author-X-Name-First: Martin 
Author-X-Name-Last: Quinn 
Author-Name: Carmen Mart�nez Franco 
Author-X-Name-First: Carmen 
Author-X-Name-Last: Mart�nez Franco 
Title: An analysis of the role of a Chief Accountant at Guinness c. 1920-1940 
Abstract:
 Contemporary studies on the role of Chief Financial Officers create a
 picture that a radical change in the 1960s created such a role.
 Predecessor-positions were more focused on transaction-processing aspects
 of accounting. While historical accounting publications shed some doubt on
 this assumption, they lack detail on the roles and tasks of such
 predecessors in the early parts of the twentieth century. Here, we provide
 a more in-depth analysis of a chief accountant in the period from 1920 to
 1940 at Arthur Guinness, Son & Company Ltd. Informed by concepts from Old
 Institutional Economics, our evidence suggests that the Chief Accountant
 at Guinness has much in common with a modern-day role. In contrast, we
 find that even in the first half of the twentieth century before any
 substantial company law or regulation of accounting, the Chief Accountant
 was not only doing accounting, but also significantly advising top
 management, managing risks and interacting with external financiers. This
 analysis suggests a more gradual development of the role and tasks of
 internal accountants than that suggested by some contemporary literature.
Journal: Accounting History Review 
Pages: 145-165 
Issue: 2 
Volume: 25 
Year: 2015 
Month: 7 
X-DOI: 10.1080/21552851.2015.1060509 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1060509 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:145-165




Template-Type: ReDIF-Article 1.0
Author-Name: Sebastian Felten 
Author-X-Name-First: Sebastian 
Author-X-Name-Last: Felten 
Title: Accounting evolution to 1400: how to explain the emergence of new accounting techniques? 
Journal: Accounting History Review 
Pages: 167-171 
Issue: 2 
Volume: 25 
Year: 2015 
Month: 7 
X-DOI: 10.1080/21552851.2015.1052194 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1052194 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:2:p:167-171




Template-Type: ReDIF-Article 1.0
Author-Name: Florian Gebreiter 
Author-X-Name-First: Florian 
Author-X-Name-Last: Gebreiter 
Author-Name: William J Jackson 
Author-X-Name-First: William J 
Author-X-Name-Last: Jackson 
Title: Fertile ground: the history of accounting in hospitals 
Journal: Accounting History Review 
Pages: 177-182 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1086557 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1086557 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:177-182




Template-Type: ReDIF-Article 1.0
Author-Name: Florian Gebreiter 
Author-X-Name-First: Florian 
Author-X-Name-Last: Gebreiter 
Title: Hospital accounting and the history of health-care rationing 
Abstract:
 Focussing on the period from 1948 to 1997, this paper examines the history
 of rationing in the British National Health Service (NHS), with special
 reference to the role of hospital accounting in this context. The paper
 suggests that concerns regarding rationing first emerged in the 1960s and
 1970s in response to the application of economic theories to the health
 services, and that rationing only became an issue of wider concern when
 the NHS increasingly came to resemble economic models of health services
 in the early 1990s. The paper moreover argues that, unlike in the USA,
 hospital accounting did not play a significant role in allocating or
 withholding health resources in Britain. Rudimentary information systems
 as well as resistance from medical professionals are identified as
 significant factors in this context.
Journal: Accounting History Review 
Pages: 183-199 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1086559 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1086559 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:183-199




Template-Type: ReDIF-Article 1.0
Author-Name: Dale L. Flesher 
Author-X-Name-First: Dale L. 
Author-X-Name-Last: Flesher 
Author-Name: Annette Pridgen 
Author-X-Name-First: Annette 
Author-X-Name-Last: Pridgen 
Title: The development of hospital financial accounting in the USA 
Abstract:
 This paper examines the history of financial accounting in American
 hospitals from the turn of the twentieth century to the present. It argues
 that, prior to the 1970s, the financial accounting practices of hospitals
 differed significantly from their counterparts in the business world as
 health-service organisations, institutions and legislation rather than
 accounting bodies and standards were the principal influence on their
 development. The paper moreover argues that the increasing influence of
 the Financial Accounting Standards Board on financial accounting in
 American hospitals has resulted in a growing convergence between
 accounting practices in hospitals and the wider economy since the early
 1970s.
Journal: Accounting History Review 
Pages: 201-217 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1086558 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1086558 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:201-217




Template-Type: ReDIF-Article 1.0
Author-Name: Laurence Ferry 
Author-X-Name-First: Laurence 
Author-X-Name-Last: Ferry 
Author-Name: Simona Scarparo 
Author-X-Name-First: Simona 
Author-X-Name-Last: Scarparo 
Title: An era of governance through performance management - New Labour's National Health Service from 1997 to 2010 
Abstract:
 In 1997, the New Labour government inherited a 'crisis' in the UK National
 Health Service from the outgoing Conservative government. To address this
 perceived crisis, New Labour offered investment and, contrary to
 expectations, further neo-liberal health service reforms. In particular,
 the government extended the scope of performance management beyond
 financial numbers to encompass all aspects of managerial and
 organisational performance. Drawing on an analytics of government
 framework, this paper demonstrates how reforms were framed and given
 meaning through a framework of hierarchical accountability and centralised
 control. These panoptical arrangements relied on performance-management
 technologies of targets and ratings, which were linked to patient choice
 and a prospective funding system called 'Payment by Results'. In turn,
 these top-down technologies disciplined knowledge, identity, and
 visibility and control of practice.
Journal: Accounting History Review 
Pages: 219-238 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1091673 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1091673 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:219-238




Template-Type: ReDIF-Article 1.0
Author-Name: Margit Malmmose 
Author-X-Name-First: Margit 
Author-X-Name-Last: Malmmose 
Title: National hospital development, 1948-2000: The WHO as an international propagator 
Abstract:
 This study investigates the role of hospitals in the interrelation between
 the World Health Organization (WHO) and Anglo-Saxon health initiatives
 prior to and during the New Public Management wave. The analysis is
 undertaken according to a discursive, governmentality framework. The
 results find that remarkable linkages exist between the WHO and
 Anglo-Saxon health initiatives; the WHO acts as a propagator, drawing
 Anglo-Saxon national health-reform initiatives into international
 guidelines of health-care set-ups mobilised through an increasing
 accounting discourse. Following their post-war nationalisation, hospitals
 have come to play a dominant role in the set-up of governmental health
 infrastructure, and are formed by political and legal reform initiatives
 mobilised through calculative practices.
Journal: Accounting History Review 
Pages: 239-259 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1094194 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1094194 
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:239-259




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson 
Author-X-Name-First: Malcolm 
Author-X-Name-Last: Anderson 
Title: <italic>Accounting History</italic> publications 2014 
Journal: Accounting History Review 
Pages: 261-265 
Issue: 3 
Volume: 25 
Year: 2015 
Month: 9 
X-DOI: 10.1080/21552851.2015.1090675 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1090675 
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers. 
Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:261-265




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl S. McWatters 
Author-X-Name-First: Cheryl S. 
Author-X-Name-Last: McWatters 
Title: Speculation, history, speculative history 
Journal: Accounting History Review 
Pages: 1-4 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2016.1139099 
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1139099 
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Template-Type: ReDIF-Article 1.0
Author-Name: Graeme Dean 
Author-X-Name-First: Graeme 
Author-X-Name-Last: Dean 
Author-Name: Frank Clarke 
Author-X-Name-First: Frank 
Author-X-Name-Last: Clarke 
Author-Name: Francesco Capalbo 
Author-X-Name-First: Francesco 
Author-X-Name-Last: Capalbo 
Title: Pacioli's double entry -- part of an intellectual and social movement 
Abstract:
 Our research contains unashamedly speculations about Pacioli, and his
 Renaissance <italic>heroes</italic>. It seeks to codify prior research
 which has speculated on many aspects of Fra Luca Pacioli's (1445--c.1517)
 life. Regarding teaching, not surprisingly, most students are less than
 enthused by the experience of being taught double-entry bookkeeping (DEB)
 as a mechanical exercise. The focus on control in many research papers has
 misplaced emphasis on the origins of DEB, generally ignoring the
 socio-economic and intellectual contexts in which it was forged. This
 study speculates on DEB's intellectual foundations, namely perspective,
 proportionality, harmony, order and balance captured in the Venetian form
 of DEB. By emphasising DEB's recourse to these aspects, it is placed in
 Renaissance Italy's fifteenth- and sixteenth-century intellectual and
 social movement. Academics including Bryer have suggested that a broader
 notion of financial accountability is appropriate. We concur.
 Accountability is generally a <italic>missing dimension</italic> in DEB
 teaching and related research. A major complaint in the aftermath of the
 Global Financial Crisis (GFC) levelled at the <italic>banks</italic>, and
 their shadow banking arms in particular, is that their group accounting
 failed &#x2018;to tell <italic>it</italic> how it actually was&#x2019; --
 that is, it failed to truly account. Companies were unaccountable. The
 &#x2018;morality&#x2019; of audited accounting with a lack of corporate
 accountability, namely its recourse to <italic>truth</italic>, balance,
 proportionality of the kind the Renaissance players sought, was certainly
 absent during the GFC.
Journal: Accounting History Review 
Pages: 5-24 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2015.1129083 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1129083 
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Template-Type: ReDIF-Article 1.0
Author-Name: Steven Toms 
Author-X-Name-First: Steven 
Author-X-Name-Last: Toms 
Title: Double entry and the rise of capitalism: keeping a sense of proportion? 
Abstract:
 The paper addresses the debate raised by the reinterpretation of Dean,
 Clarke, and Capalbo (2016) of the origins of double-entry bookkeeping
 (DEB) and its implications. It offers a critique based on three aspects:
 the role of value, the relationship between DEB and algebra, and the
 historical sequencing of the adoption of DEB, the rise of capitalism and
 the &#x2018;capitalist mentality&#x2019;, industrialisation and the Global
 Financial Crisis. It reinterprets each aspect and concludes on the
 implications for teaching, stressing the importance of all aspects of
 asset valuation.
Journal: Accounting History Review 
Pages: 25-31 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2015.1129084 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1129084 
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Template-Type: ReDIF-Article 1.0
Author-Name: Rob Bryer 
Author-X-Name-First: Rob 
Author-X-Name-Last: Bryer 
Title: Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation? 
Abstract:
 This commentary responds to the speculations of Dean, Clarke, and Capalbo
 about the interconnections between double-entry bookkeeping (DEB) and
 Pacioli's emphasis on proportion, harmony, and balance. To make our
 speculations more than merely &#x2018;idle&#x2019;, we must do the hard
 work of constructing plausible hypotheses and testing them. I appreciate
 the hard work, scholarly skills, and dedication underlying the production
 of the authors&#x2019; speculation, nonetheless, we still need the hard
 work of theory and empirical research to explain DEB and verify the links
 between it and its intellectual, economic, social, and political context.
Journal: Accounting History Review 
Pages: 33-40 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2015.1129081 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1129081 
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Template-Type: ReDIF-Article 1.0
Author-Name: Graeme Dean 
Author-X-Name-First: Graeme 
Author-X-Name-Last: Dean 
Author-Name: Frank Clarke 
Author-X-Name-First: Frank 
Author-X-Name-Last: Clarke 
Author-Name: Francesco Capalbo 
Author-X-Name-First: Francesco 
Author-X-Name-Last: Capalbo 
Title: Response to Toms and Bryer 
Journal: Accounting History Review 
Pages: 41-43 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2015.1129082 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1129082 
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:41-43




Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson 
Author-X-Name-First: Martin E. 
Author-X-Name-Last: Persson 
Title: The social life of money 
Journal: Accounting History Review 
Pages: 45-49 
Issue: 1 
Volume: 26 
Year: 2016 
Month: 3 
X-DOI: 10.1080/21552851.2015.1128167 
File-URL: http://hdl.handle.net/10.1080/21552851.2015.1128167 
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Template-Type: ReDIF-Article 1.0
Author-Name: Alonso Moreno 
Author-X-Name-First: Alonso 
Author-X-Name-Last: Moreno 
Author-Name: Macario C&#xe1;mara 
Author-X-Name-First: Macario 
Author-X-Name-Last: C&#xe1;mara 
Title: Stakeholders in annual reports under ownership concentration: a historical case of a Spanish brewery company 
Abstract:
 In accounting studies drawing on stakeholder theory, scant attention has
 been paid to whether annual reports reliably reflect the main events that
 are relevant to specific stakeholders. In an attempt to fill this gap, we
 analyse a qualitative document included in the annual report, the
 management report (MR), for El Alc&#xe1;zar, a medium-sized Spanish
 brewery company (1928--1993). This historical period witnessed a unique
 combination of political regimes (e.g. dictatorships, republic,
 democracy), which exerted a significant influence on social accountability
 practices. In this investigation, we focus on three critical stakeholder
 groups -- workers, customers, and shareholders. In addition, we use
 minutes from the governing bodies in order to validate the main events at
 the company. Although annual reports traditionally have been focused on
 shareholders, in this case, the capital structure of the company and the
 non-standardised content of the document itself make it reasonable to
 expect a different focus. Additionally, it is also expected that a
 longitudinal study, in line with the evolution of the context, reflects
 the transition from the traditional shareholder to a stakeholder approach.
 Overall, our findings show that the shareholders are the main audience for
 the MR. It covers only a small fraction of events relevant to workers and
 only a fair number relevant to customers. However, as social expectations
 started to change beginning in the 1960s, during the Franco dictatorship,
 the company became accountable to broader stakeholder groups, in line with
 the development of the stakeholder orientation.
Journal: Accounting History Review 
Pages: 57-81 
Issue: 2 
Volume: 26 
Year: 2016 
Month: 7 
X-DOI: 10.1080/21552851.2016.1163502 
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1163502 
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Template-Type: ReDIF-Article 1.0
Author-Name: Frances Myfanwy Miley 
Author-X-Name-First: Frances Myfanwy 
Author-X-Name-Last: Miley 
Author-Name: Andrew Farley Read 
Author-X-Name-First: Andrew Farley 
Author-X-Name-Last: Read 
Title: Spies, debt and the well-spent penny: accounting and the Lisle agricultural estates 1533--1540 
Abstract:
 The Lisle family was one of the wealthiest families in England during the
 early Tudor period. Its wealth came primarily from agricultural estates.
 This research examines the family&#x2019;s accounting during the period
 1533--1540. We examine the family&#x2019;s use of correspondence to an
 extensive network of spies, called privy friends, to secure allegiances,
 obtain information and help the family increase its agricultural
 landholdings. We also examine the use of correspondence to facilitate cash
 flow through strategies to manage indebtedness. While the family&#x2019;s
 agricultural holdings ensured its continuing wealth, the management of
 indebtedness, gifts and payments to privy friends were important for
 wealth accumulation. The strategies used by the Lisle family were
 responses to a turbulent, uncertain and ever-shifting political
 environment. We conclude that Tudor manorial estate accounting systems
 included both financial accounts and correspondence and that both must be
 considered when analysing the role of accounting information in
 single-entry accounting systems.
Journal: Accounting History Review 
Pages: 83-105 
Issue: 2 
Volume: 26 
Year: 2016 
Month: 7 
X-DOI: 10.1080/21552851.2016.1187638 
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1187638 
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:2:p:83-105




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas Depecker 
Author-X-Name-First: Thomas 
Author-X-Name-Last: Depecker 
Author-Name: Fran&#xe7;ois Vatin 
Author-X-Name-First: Fran&#xe7;ois 
Author-X-Name-Last: Vatin 
Title: Taking stock to yield a return: agricultural accounting, agronomometry and chemical statics in the early-nineteenth century 
Abstract:
 This study explores the doctrine of &#x2018;agronomic accounting&#x2019;
 which spread in France during the first half of the nineteenth century.
 This in-kind accounting aimed at representing, in the most complete way
 possible, the techno-economic flows that take place within farms, so as to
 optimise their productive efficiency. As such, agronomic accounting
 epitomises a broader notion of &#x2018;yield&#x2019;, as part of an
 energetic understanding of production that was gaining traction in various
 industries at the time. We present the genesis of agronomic accounting,
 before dealing with the issue of the choice of accounting units -- with a
 specific focus on the combination of in-kind and monetary accounts -- and
 finally showing the artificiality of the notion of yield. The research
 calls into question the notion of &#x2018;agricultural yield&#x2019;,
 metrologically ill-defined, but which nevertheless remains at the heart of
 all socio-economic debates about agriculture. This history of a crucial
 moment in agronomic metrology allows us to better understand the stakes
 behind a still acute issue: knowing how to feed humankind, in the most
 efficient way possible.
Journal: Accounting History Review 
Pages: 107-129 
Issue: 2 
Volume: 26 
Year: 2016 
Month: 7 
X-DOI: 10.1080/21552851.2016.1188322 
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1188322 
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Template-Type: ReDIF-Article 1.0
Author-Name: Nathalie Joly 
Author-X-Name-First: Nathalie 
Author-X-Name-Last: Joly 
Title: Educating in economic calculus: the invention of the enlightened peasant <italic>via</italic> manuals of agriculture, 1830--1870 
Abstract:
 This study is concerned with the process of the economic normalisation of
 agriculture in nineteenth-century France. The manuals published for rural
 inhabitants and for use in primary schools between 1830 and 1870 are
 presented as a means of analysing attempts at economic rationalisation
 which were underway during this period, in particular as it would affect
 the peasantry. Drawing attention to the content of agricultural, the study
 sheds light on the educational forms in which economic precepts and
 accounting techniques were presented and the manner in which those
 techniques were employed to promote &#x2018;best practices&#x2019;, so as
 to tentatively orient farm management and the farmer&#x2019;s decisions.
 It highlights the social work of ideological production and behavioural
 guidance that unfolded in the first part of the nineteenth century. Our
 research emphasises the ethics embodied in these agricultural manuals,
 ethics that were directed towards a greater focus on profit maximisation
 on the part of the small- and medium-scale peasantry in tandem with an
 idea of disciplined and prudent personal and professional conduct.
Journal: Accounting History Review 
Pages: 131-160 
Issue: 2 
Volume: 26 
Year: 2016 
Month: 7  
X-DOI: 10.1080/21552851.2016.1187639 
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1187639 
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Template-Type: ReDIF-Article 1.0
Author-Name: Jens Günther
Author-X-Name-First: Jens
Author-X-Name-Last: Günther
Title: Capital market effects around dividend announcements: an analysis of the Berlin stock exchange in 1895
Abstract: 
 This study analyses share-price and trading effects around dividend announcements of firms listed on the Berlin Stock Exchange in 1895. Based on a sample of 166 firms, I find statistically and economically significant positive (negative) cumulative average abnormal returns following a positive (negative) dividend surprise. The positive price impact evolves in advance, while the price impact of negative surprises arises at the announcement date. Consistent with the dividend-signalling hypothesis, these effects are more pronounced for smaller firms and firms with lower financial reporting transparency. Furthermore, trading increases around announcements. The effect is negatively associated with a firm’s market value. These findings are consistent with a differential belief revision among individual investors.
Journal: Accounting History Review
Pages: 249-278
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1359099
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1359099
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Template-Type: ReDIF-Article 1.0
Author-Name: José-Miguel Lana-Berasain
Author-X-Name-First: José-Miguel
Author-X-Name-Last: Lana-Berasain
Title: Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)
Abstract: 
 The accountability, which both monitors and other officials have to users, is an important condition for long-lasting common pool resources. This study examines the historical use of accounting techniques as an ingredient of common property regimes, emphasising stewardship theory. The use of accounting by peasant communities, at least from the sixteenth century, is demonstrated through two case studies: a small irrigation community (Regadío de Arbanta) and a large intercommon forest (Sierra de Lóquiz), both in the Spanish province of Navarre. Although other hierarchical institutions, such as royal officers, religious entities and lords, made use of calculation at the time, the peculiarity of peasant accounting is that it was embedded in an egalitarian culture and served to ensure intergenerational reciprocity. Small size and low levels of inequality favoured accountability in a horizontal scheme. The article concludes that those rural communities made use of the calculation technologies available during the Renaissance mainly due to endogenous motivation. The use of accounting served the needs of local communities’ financial control, and reinforced community links, thereby favouring the sustainability of both the communities themselves and their resources.
Journal: Accounting History Review
Pages: 223-248
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1359100
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1359100
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Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson
Author-X-Name-First: Malcolm
Author-X-Name-Last: Anderson
Title: Accounting history publications 2016
Journal: Accounting History Review
Pages: 279-286
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1374975
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1374975
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:279-286




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Announcement
Journal: Accounting History Review
Pages: 287-287
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1384176
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1384176
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Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Title: Historians but not necessarily so
Journal: Accounting History Review
Pages: 219-221
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1415406
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1415406
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Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: In Memoriam – Josephine Maltby
Journal: Accounting History Review
Pages: 291-291
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1416765
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1416765
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:291-291




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Accounting for luxury: workshop and call for papers
Journal: Accounting History Review
Pages: 289-290
Issue: 3
Volume: 27
Year: 2017
Month: 9
X-DOI: 10.1080/21552851.2017.1416769
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1416769
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:289-290




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Call for papers
Journal: Accounting History Review
Pages: 139-141
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1432310
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1432310
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:139-141




Template-Type: ReDIF-Article 1.0
Author-Name: Martin Quinn
Author-X-Name-First: Martin
Author-X-Name-Last: Quinn
Author-Name: Desmond Gibney
Author-X-Name-First: Desmond
Author-X-Name-Last: Gibney
Title: Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s
Abstract: 
 This study details the accounting practices of Bennetts of Ballinacurra, a maltster, from about 1920 to the mid 1930s. Little literature exists on the accounting practices of the time in an Irish context, and even less on maltster accounting in Ireland or a wider context. Our findings reveal relatively stable and institutionalised accounting practices with a primary focus on financial accounting and transaction recording. While we find some management accounting-type practices that appear to have been relatively stable and institutionalised, no detailed or regular costs of the malting process are apparent. We suggest that the maltster type, strong links to Arthur Guinness, Son &amp; Co, Ltd, cost structure and the influence of an external accounting firm were contributing factors to whether or not accounting practices were institutionalised.
Journal: Accounting History Review
Pages: 61-84
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1440610
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1440610
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:61-84




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: In memoriam – Malcolm Anderson
Journal: Accounting History Review
Pages: 135-135
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1447294
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1447294
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:135-135




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Josephine Maltby, 1954–2017
Journal: Accounting History Review
Pages: 129-134
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1468394
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1468394
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:129-134




Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Author-Name: Stephan Fafatas
Author-X-Name-First: Stephan
Author-X-Name-Last: Fafatas
Title: Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey
Abstract: 
 This study presents a hereto-unpublished one-act play used during an annual three-day ‘residential course’ put on by the Department of Accounting at the London School of Economics and Political Science (LSE) in the late 1950s. The original author of this play, Harold C. Edey, is one of the intellectual forerunners in the development of British accounting thought. The aim of his exercise was to explore the problem of profit determination during a period of changes in specific and general prices. Reproducing this play contributes to our understanding of the development of accounting thought and teaching at the LSE in the period after the Second World War (1939–1945). To contextualise the play, the study traces the history of the LSE and of the author, as well as some of the concepts from the accounting measurement literature that would have been familiar to students attending the three-day residential course.
Journal: Accounting History Review
Pages: 31-60
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1469419
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1469419
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:31-60




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Ad hoc referees – Accounting History Review 2017
Journal: Accounting History Review
Pages: 137-137
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1472899
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1472899
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:137-137




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Accounting [in] History
Journal: Accounting History Review
Pages: 143-144
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1499455
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1499455
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:143-144




Template-Type: ReDIF-Article 1.0
Author-Name: Enrico Guarini
Author-X-Name-First: Enrico
Author-X-Name-Last: Guarini
Author-Name: Francesca Magli
Author-X-Name-First: Francesca
Author-X-Name-Last: Magli
Author-Name: Alberto Nobolo
Author-X-Name-First: Alberto
Author-X-Name-Last: Nobolo
Title: Accounting for community building: the municipal amalgamation of Milan in 1873–1876
Abstract: 
 This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873–1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.
Journal: Accounting History Review
Pages: 5-30
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1499539
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1499539
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Template-Type: ReDIF-Article 1.0
Author-Name: Massimo Sargiacomo
Author-X-Name-First: Massimo
Author-X-Name-Last: Sargiacomo
Title: Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)
Abstract: 
 This study investigates the adoption of technological innovation, as well as the rise of accounting, management and organisational innovative practices in the luxury high-fashion industry, basing our analysis on the iconic brand Brioni. Grounded in the prior literature on the history of innovation and customisation, we develop a socio-technical analysis of the relocations, technology innovations and production transformations in 1959–1979. In this period – recalled by fashion historians as full of technical, production and process innovations – the company built a production-consumption chain organised around the strategy of demand-pull product customisation, by adopting and adapting technologies imported from elsewhere, and deployed by the work of hundreds of local tailors and seamstresses in tandem with external foreign trainers. We argue that the continuous ‘Art of Interessment’, which sustained technological, product and process innovations, was promoted by a team of ‘judiciously chosen Spokespersons’, who helped to translate company policy into practice, thus expanding production, controlling costs, reducing the manufacturing cycle and improving quality. The socio-technical investigation illustrates the pivotal role played by the rise and spread of innovative accounting and labour practices for customers of variable taste, size and geometry. In a related manner, the study highlights the building of a new architecture of performance management and quality information systems which, in tandem with changing accounting practices, helped to sustain Brioni's success across the observed two decades.
Journal: Accounting History Review
Pages: 85-127
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1501399
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1501399
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:85-127




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Title: Indeed, ‘they do things differently there’
Journal: Accounting History Review
Pages: 1-3
Issue: 1-2
Volume: 28
Year: 2018
Month: 5
X-DOI: 10.1080/21552851.2018.1506553
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1506553
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Template-Type: ReDIF-Article 1.0
Author-Name: Ron Baker
Author-X-Name-First: Ron
Author-X-Name-Last: Baker
Author-Name: Morina D. Rennie
Author-X-Name-First: Morina D.
Author-X-Name-Last: Rennie
Title: A public sector accounting technology and its association with a transition to responsible government
Abstract: 
 This study examines the introduction of an accounting technology in the Province of Canada, namely the collection and reporting of all revenues and expenditures from departments and customs offices. Drawing on insights from Foucault’s discontinuities in systems of thought, governmentality, and discipline, we argue that while this technology was not an incontrovertibly superior approach, it was consistent with a new rhetoric associated with the transition from colonial sovereign rule to responsible government.
Journal: Accounting History Review
Pages: 115-142
Issue: 2
Volume: 27
Year: 2017
Month: 5
X-DOI: 10.1080/21552851.2016.1264984
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1264984
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:2:p:115-142




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title:  referees –  2016
Journal: Accounting History Review
Pages: 217-217
Issue: 2
Volume: 27
Year: 2017
Month: 5
X-DOI: 10.1080/21552851.2017.1286820
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1286820
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Template-Type: ReDIF-Article 1.0
Author-Name: Martin Giraudeau
Author-X-Name-First: Martin
Author-X-Name-Last: Giraudeau
Title: The farm as an accounting laboratory: an essay on the history of accounting and agriculture
Journal: Accounting History Review
Pages: 201-215
Issue: 2
Volume: 27
Year: 2017
Month: 5
X-DOI: 10.1080/21552851.2017.1314014
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1314014
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:2:p:201-215




Template-Type: ReDIF-Article 1.0
Author-Name: Yuta Sumi
Author-X-Name-First: Yuta
Author-X-Name-Last: Sumi
Title: The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944
Abstract: 
 This study presents an additional important case clarifying the role of accounting in reconciling the dilemma faced by Japanese special companies in choosing between pursuing profits as a private entity and responding to the national interest under the conditions of the Second World War. The focus is placed on the transformations that occurred in the accounting practices adopted by the South Seas Development Company (SSDC), a special company heavily committed to Japan’s territory management in Micronesia during the inter-war period. The study demonstrates that the SSDC’s management initially used accounting information, such as segment profitability, to make economic decisions for the purpose of selecting its business centres, in response to the ‘South Construction Project’ requested by the Japanese army. However, subsequent to the outbreak of the Pacific War in 1941, the nature of accounting information used was transformed in order for the SSDC to be able to manipulate accounting income to secure an acceptable level of dividends to respond to the demands of shareholders.
Journal: Accounting History Review
Pages: 143-175
Issue: 2
Volume: 27
Year: 2017
Month: 5
X-DOI: 10.1080/21552851.2017.1323652
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1323652
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:2:p:143-175




Template-Type: ReDIF-Article 1.0
Author-Name: Lan Peng
Author-X-Name-First: Lan
Author-X-Name-Last: Peng
Author-Name: Alistair M. Brown
Author-X-Name-First: Alistair M.
Author-X-Name-Last: Brown
Title: The Chinese accounting reformation of the 1930s
Abstract: 
 This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.
Journal: Accounting History Review
Pages: 177-199
Issue: 2
Volume: 27
Year: 2017
Month: 5
X-DOI: 10.1080/21552851.2017.1326955
File-URL: http://hdl.handle.net/10.1080/21552851.2017.1326955
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:2:p:177-199




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Language and translation in accounting
Journal: Accounting History Review
Pages: 161-163
Issue: 2
Volume: 26
Year: 2016
Month: 5
X-DOI: 10.1080/21552851.2016.1185839
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1185839
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:2:p:161-163




Template-Type: ReDIF-Article 1.0
Author-Name: José Manuel Prado-Lorenzo
Author-X-Name-First: José Manuel
Author-X-Name-Last: Prado-Lorenzo
Author-Name: Rufino García-Salinero
Author-X-Name-First: Rufino
Author-X-Name-Last: García-Salinero
Author-Name: María Isabel González-Bravo
Author-X-Name-First: María Isabel
Author-X-Name-Last: González-Bravo
Title: Operational and accounting regulations in Spanish municipal 
Abstract: 
 Pósitos were institutions established in Spain from the fourteenth and fifteenth centuries onwards to ensure continuity in the supply of grain (at reasonable prices) to sectors of the rural population of modest means, for whom they provided a vitally important subsistence lifeline in years of bad harvests. They were funded by a mixture of contributions from local municipal councils, from the Church and from wealthy individuals, and each pósito was governed by its own individual foundation documents until 1584, when a Royal Pragmatic (a type of legislation particular to Spain) introduced a common system of regulation to be followed by all pósitos. The main purpose of this article is to describe and analyse the development of the operational and accounting regulations applicable to pósitos and to contextualise the issuance of new or updated regulations against a range of background political, social and economic developments, beginning with the standardisation of the pósitos in 1584 and ending with their virtual disappearance in 1998. Although the bookkeeping employed in the administration of the pósitos continued to be in single-entry form, in association with related internal controls it was adequate to record the transactions undertaken by the pósitos.
Journal: Accounting History Review
Pages: 27-72
Issue: 1
Volume: 27
Year: 2017
Month: 1
X-DOI: 10.1080/21552851.2016.1192048
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1192048
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Template-Type: ReDIF-Article 1.0
Author-Name: Christian Lohmann
Author-X-Name-First: Christian
Author-X-Name-Last: Lohmann
Author-Name: Marc Eulerich
Author-X-Name-First: Marc
Author-X-Name-Last: Eulerich
Title: Publication trends and the network of publishing institutions in accounting: data on , 1926–2014
Abstract: 
 Our study charts the development of the accounting community by tracing publication trends and changes in methodology, including a major shift towards positive and neoclassical economics, multi-authorship and the prevalence of particular institutions, as reflected in The Accounting Review (TAR) between 1926 and 2014. Using network analysis, we identify distinct networks in this community and show that while the network of the institutions to which TAR authors were affiliated in the analysed period became diverse, the network of the institutions from which TAR authors received their doctorate remained dominated by a relatively small group of élite US universities.
Journal: Accounting History Review
Pages: 1-25
Issue: 1
Volume: 27
Year: 2017
Month: 1
X-DOI: 10.1080/21552851.2016.1192049
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1192049
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Template-Type: ReDIF-Article 1.0
Author-Name: A. J. Arnold
Author-X-Name-First: A. J.
Author-X-Name-Last: Arnold
Title: Industrial profitability in the trans-World War II period, 1938–1950
Abstract: 
 World War II had major effects on the British economy, yet we know very little about wartime levels of profitability, despite their importance to individual businessmen, to signalling mechanisms for resource allocation, and to social cohesion under wartime conditions. The Companies Acts of 1947–1948 greatly improved corporate disclosures and brought many existing secret reserves to the surface. This study analyses the publicly filed information of a set of major UK-quoted companies in order to provide a consistent series of profit rates for British industry and thereby add to our knowledge of the trans-war period 1938–1950.
Journal: Accounting History Review
Pages: 101-114
Issue: 1
Volume: 27
Year: 2017
Month: 1
X-DOI: 10.1080/21552851.2016.1246255
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1246255
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:1:p:101-114




Template-Type: ReDIF-Article 1.0
Author-Name: Markus Lampe
Author-X-Name-First: Markus
Author-X-Name-Last: Lampe
Author-Name: Paul Sharp
Author-X-Name-First: Paul
Author-X-Name-Last: Sharp
Title: A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany
Abstract: 
 We discuss the early development of sophisticated agricultural accounting in Northern Germany and Denmark within a framework that establishes the role of accounting for knowledge generation and subsequent economic growth. We highlight the work of Thaer, on encouraging and systematising the use of double-entry bookkeeping in agriculture for scientific and efficiency purposes, and that of Gyllembourg, who emphasised the calculation of economic returns in monetary value. Evidence exists to suggest that their work was the basis upon which further developments in accounting practice in the nineteenth century were laid, supporting the rapid modernisation and success of Danish agriculture.
Journal: Accounting History Review
Pages: 73-99
Issue: 1
Volume: 27
Year: 2017
Month: 1
X-DOI: 10.1080/21552851.2016.1264985
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1264985
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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:1:p:73-99




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Author-Name: John Richard Edwards
Author-X-Name-First: John Richard
Author-X-Name-Last: Edwards
Title: The advent of double-entry-based costing practices in the British engineering industry: Ransomes of Ipswich, 1856–1863
Abstract: 
 The history of accounting in all countries is punctuated by significant gaps in our knowledge. For Britain, where topics such as cost accounting have been the subject of a substantive research effort, there is still much we do not know. It has been suggested that engineers played an important role in the development of costing during the nineteenth century but that such activity occurred outside the double-entry bookkeeping system. The lack of relevant contemporary literature and surviving business records has made it difficult to examine the validity of such claims. This study reviews the surviving evidence from the agricultural implement manufacturer, Ransomes of Ipswich, in an attempt to provide a better understanding of the emergence of costing within the engineering sector during the 1850s and 1860s.
Journal: Accounting History Review
Pages: 171-190
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1218958
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1218958
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:171-190




Template-Type: ReDIF-Article 1.0
Author-Name: Dale L. Flesher
Author-X-Name-First: Dale L.
Author-X-Name-Last: Flesher
Author-Name: Gary John Previts
Author-X-Name-First: Gary John
Author-X-Name-Last: Previts
Title: Haskins &amp; Sells’  – a profile in leadership thought (1955–1974)
Abstract: 
 From 1955 through 1974, the Certified Public Accountant (CPA) firm of Haskins &amp; Sells published a series of annual volumes, entitled Selected Papers, which highlighted the publications and speeches of the firm’s partners and staff. Over the 20 volumes, a total of 724 articles and speeches were shared with national and international audiences through this publication outlet. The publication of the volumes served to provide evidence of the thoughts of the firm’s leadership and served as a form of outreach, providing the community with information about the firm’s positions on accounting and auditing principles, as well as views on problems facing the accounting profession in the USA. Alternatively, the firm also benefited in that the volumes could be considered an indirect form of advertising in the era before advertising was permitted for CPAs. Authors included the firm’s managing partners, John Queenan (the most prolific contributor), Arthur B. Foye, and Michael Chetkovich. Practice office partners and staff at all levels also provided material. This study serves to provide, for twenty-first-century professionals, academics and historians, a review of a publication which for two decades provided coverage of the thought positions of a major firm’s leadership and other informed firm personnel. Contemporary scholars and practitioners are thus availed of the outline of the topics of practice and the treatments and options regarding multiple issues from over a half century ago. Also individuals can identify through this source how a firm documented and shared selected thoughts with its personnel, clients, and the accounting and business world at large.
Journal: Accounting History Review
Pages: 333-350
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1219463
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1219463
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:333-350




Template-Type: ReDIF-Article 1.0
Author-Name: Janette Rutterford
Author-X-Name-First: Janette
Author-X-Name-Last: Rutterford
Author-Name: Dimitris P. Sotiropoulos
Author-X-Name-First: Dimitris P.
Author-X-Name-Last: Sotiropoulos
Title: Putting all their eggs in one basket? Portfolio diversification 1870–1902
Abstract: 
 There are a number of reasons why investor portfolio characteristics are of interest. First, there is limited evidence of what individual investors actually held in their portfolios in the past, including, for example, whether there were significant differences between male and female investors. Second, investors’ portfolio holdings are relevant to the debate on the ‘democratisation’ of investment and, third, they inform the debate on whether investors in the past made efforts to reduce portfolio risk through diversification, before the full ‘scientific’ approach of the early-twentieth century and the Markowitz optimisation approach of the mid-twentieth century. This research explores the portfolio choices made by a sample of 508 investors – 263 men and 245 women – between 1870 and 1902. Evidence of diversification exists, with the average holding of the sample being 4.6 securities. There is also evidence of increasing levels of diversification over time, of international diversification, and greater diversification by wealthy men and women. Investors in the past clearly made efforts to reduce portfolio risk before Markowitz optimisation.
Journal: Accounting History Review
Pages: 285-305
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1219464
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1219464
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:285-305




Template-Type: ReDIF-Article 1.0
Author-Name: Malcolm Anderson
Author-X-Name-First: Malcolm
Author-X-Name-Last: Anderson
Title: Accounting History Publications 2015
Journal: Accounting History Review
Pages: 373-379
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1222693
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1222693
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:373-379




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Gervais
Author-X-Name-First: Pierre
Author-X-Name-Last: Gervais
Author-Name: Martin Quinn
Author-X-Name-First: Martin
Author-X-Name-Last: Quinn
Title: Costing in the early Industrial Revolution: gradual change to cost calculations at US cloth mills in the 1820s
Abstract: 
 This study details cost accounting practices at a number of US cotton mills in the 1820s. While some extant literature suggests that these practices were akin to management accounting, we take a different view. Drawing on an institutional lens and reverse engineering of cost calculations, we argue that these practices were indeed institutionalised, but that a merchant mindset on costs and profits was engrained within them. Cost calculations were based on the comparative quality of cloth, and costs were not traced to a particular product. However, gradual change took place from about 1830 on, when cost calculations became more specific to particular products, possibly as a consequence of external economic forces.
Journal: Accounting History Review
Pages: 191-217
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1229265
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1229265
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:191-217




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Professeur Yannick Lemarchand: a brief biography
Journal: Accounting History Review
Pages: 169-170
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1232848
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1232848
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:169-170




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Announcement
Journal: Accounting History Review
Pages: 381-381
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1235255
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1235255
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:381-381




Template-Type: ReDIF-Article 1.0
Author-Name: Charles Richard Baker
Author-X-Name-First: Charles Richard
Author-X-Name-Last: Baker
Title: From care of the poor to the great confinement: an exploration of hospital accounting in France
Abstract: 
 This study examines hospital accounting practices in France during the fifteenth through seventeenth centuries in order to illustrate differences between the role and mission of the Hôtel-Dieu and the Hôpital Général. The Hôtel-Dieu originated during the medieval period as a place of refuge for the sick and the poor, whereas the Hôpital Général was created during the seventeenth century as a way of resolving problems associated with a growing population of beggars and vagrants in French cities. The accounting records of the Hôtel-Dieu appear to follow the charge-and-discharge system of accounting similar to that employed by ecclesiastical and governmental institutions of the same time period. Although the accounts of the Hôpital Général also followed the charge-and-discharge system, those accounts appear to have been prepared with the direct authority of a Treasurer operating under a Board of Commissioners appointed by the King, thus indicating a greater emphasis on internal control. The similarity in accounting practices for two very different types of institutional structures suggests that accounting practices do not necessarily change as a result of institutional changes. In other words, there may be a break in institutional form without a corresponding break in accounting practices.
Journal: Accounting History Review
Pages: 259-284
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1235316
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1235316
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:259-284




Template-Type: ReDIF-Article 1.0
Author-Name: Yannick Lemarchand
Author-X-Name-First: Yannick
Author-X-Name-Last: Lemarchand
Title: Revisiting the birth of industrial accounting in France, a return to the actors involved
Abstract: 
 This study returns to earlier investigations of cost accounting in French enterprises. It has been demonstrated that apart from a few exceptions, industrial accounting was established later in France than in Great Britain, mirroring the lag which one observes with respect to industrialisation. Our objective is to examine the points during which these changes took place, in pre-existing enterprises or in new ones, and to explore more deeply how and why these changes occurred. Various explanatory factors can be considered, but it is above all the actors involved in these changes and their personal trajectories on which the emphasis is placed in this study. In this period of transition, before double-entry bookkeeping (DEB) had been diffused more broadly, or even generally adopted, accounting innovation in industry frequently seemed to have been carried out by individuals who shared trade in common, and lived or had lived in regions where DEB had long been practised compared to elsewhere. Taking the geographic dimension into account argues for a comparative history of accounting that not only juxtaposes parallel stories, from one side or the other of the current borders of nation-states, but rather delves more deeply into a level of analysis that concerns itself with the spatial circulation of accounting techniques and their imprints over the longue durée.
Journal: Accounting History Review
Pages: 351-371
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1235317
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1235317
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:351-371




Template-Type: ReDIF-Article 1.0
Author-Name: Keith Hoskin
Author-X-Name-First: Keith
Author-X-Name-Last: Hoskin
Author-Name: Richard Macve
Author-X-Name-First: Richard
Author-X-Name-Last: Macve
Title: ‘’ ? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661–1683) and Paris brothers (1712–1726) episodes
Abstract: 
 We explore the genesis of the modern power of management and accounting, reviewing two historical episodes that have been claimed to embody aspects of this modernity. For our analysis, we distinguish two aspects of double-entry bookkeeping (DEB): first, the basic bookkeeping technique of cross-referencing and analysing doubled entries, and second, ‘the full logic’ of a closed system tracking an entity’s income and expense, assets and liabilities, and ‘capital’. Our first episode is Jean-Baptiste Colbert’s ‘governing by inquiry’ (1661–1683), understood as a ‘managing’ of the French ‘administrative state’ under Louis XIV, where we see DEB’s use as limited to the first technique, undertaken for a forensic auditing of tax revenues to control and amend bad conduct. Second is the episode (1712–1726) of a banking family, the Paris brothers, where DEB is again first deployed similarly, for auditing and control of tax farmer practice, but then proposed as more general means of managing/governing the state. We review the interpretations of the first of these episodes made by Miller and Soll, and that of Lemarchand concerning the second. We draw on Foucault’s analysis of today’s forms of governing as a ‘governmental management’, which was blocked in the era of the administrative state, and explain this blockage as a result of principal–agent structures being used to govern the state. In this light, we see Miller as over-interpreting the closeness of Colbert’s ‘governing by inquiry’ to modern ‘governmentality’, and Soll as over-interpreting modern forms of management and accounting as operative in the governing approach of Colbert as ‘Information Master’. We also re-analyse the effective reach of the ambitions of the Paris brothers, as set out by Lemarchand, for the deployment of DEB. We then draw on Foucault’s and Panofsky’s analyses of ‘inquiry’ as a ‘form of truth’ which began as a new twelfth-century way of thinking, and trace this to Abelard’s development of ‘inquisitio’ as a new ‘critical reading’. We characterise its modus operandi as a ‘graphocentric synopticism’, graphocentric since all ‘data’ are translated into a gridded, cross-referenced über-text, which is then readable synoptically, all-in-one, from an immobile synthesising position. Foucault suggests that ‘inquiry’ gives way as mode of truth to ‘examination’ around 1800, and we link the genesis of governmental management to this shift and to the consequent articulation of a ‘panopticism’ which is multiply semiotic and so ‘grammatocentric’.
Journal: Accounting History Review
Pages: 219-257
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1236530
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1236530
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Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Title:  / Waiting for Gaignot
Journal: Accounting History Review
Pages: 165-168
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1239709
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1239709
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:165-168




Template-Type: ReDIF-Article 1.0
Author-Name: Massimo Sargiacomo
Author-X-Name-First: Massimo
Author-X-Name-Last: Sargiacomo
Author-Name: Luca Ianni
Author-X-Name-First: Luca
Author-X-Name-Last: Ianni
Author-Name: Antonio D’Andreamatteo
Author-X-Name-First: Antonio
Author-X-Name-Last: D’Andreamatteo
Author-Name: Luciano D’Amico
Author-X-Name-First: Luciano
Author-X-Name-Last: D’Amico
Title: Accounting and the government of the agricultural economy: Arrigo Serpieri and the Reclamation Consortia
Abstract: 
 Drawing on primary sources gathered from repositories in Abruzzo, Bologna and Rome, this study – underpinned by the framework of governmentality – analyses the accounting, financial and governmental practices deployed as a consequence of the Reclamation Consortia in Fascist Italy. In a scenario stimulated by the ascent of the Fascist discourse on the Agricultural Corporative Economy, this analysis seeks to show the new technologies of government deployed by the State and local communities through the Reclamation Consortia Reform. The study also unveils the leading role in the change process played by Arrigo Serpieri who, besides acting as Under Secretary of State at the Ministry of Agriculture in Mussolini’s government, was considered at the time Italy’s most important agricultural expert.
Journal: Accounting History Review
Pages: 307-331
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1239710
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1239710
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:307-331




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Editorial Board
Journal: Accounting History Review
Pages: ebi-ebi
Issue: 3
Volume: 26
Year: 2016
Month: 9
X-DOI: 10.1080/21552851.2016.1248234
File-URL: http://hdl.handle.net/10.1080/21552851.2016.1248234
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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:ebi-ebi




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Title: Coincidences, contingencies, multiplicities and patterns
Journal: Accounting History Review
Pages: 145-148
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1545162
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1545162
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:145-148




Template-Type: ReDIF-Article 1.0
Author-Name: Tiago Cardao-Pito
Author-X-Name-First: Tiago
Author-X-Name-Last: Cardao-Pito
Author-Name: Jo&#xE3;o Silva Ferreira
Author-X-Name-First: Jo&#xE3;o
Author-X-Name-Last: Silva Ferreira
Title: &#x2018;Fair Value&#x2019; accounting as the normative Fisherian phase of accounting
Abstract: 
 &#x2018;Fair value&#x2019; accounting has been described as a new &#x2018;actuarial/forward-looking&#x2019; phase of accounting regulations and standards. In this study, we present the hypothesis that &#x2018;fair value&#x2019; regulations and standards are aligned with Irving Fisher&#x2019;s theoretical writings (written more than a century ago) about economic and accounting value, and market prices. Through content analysis, we reveal a literal correspondence of Fisher&#x2019;s writings to key fair value norms from the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), such as the usage of alleged forecasts of future cash flows and discount rates in explaining market values and prices. Aligning with shareholders/owners interests, Fisher&#x2019;s theoretical framework can be found in contemporary fair value accounting norms.
Journal: Accounting History Review
Pages: 149-179
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1541000
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1541000
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179




Template-Type: ReDIF-Article 1.0
Author-Name: Garen Markarian
Author-X-Name-First: Garen
Author-X-Name-Last: Markarian
Title: The role of Irving Fisher in the development of fair value accounting thought
Abstract: 
 Cardao-Pito and Ferreira do a marvellous job in putting Irving Fisher front and centre in the development of fair value accounting thought, expanding our understanding of one of history&#x2019;s most respected economists. Fisher&#x2019;s theories played an important role in defeating early socialists&#x2019; intellectual arguments, and yet US corporations of today pay as much tax as their foreign counterparts. The world has, voluntarily and democratically, become more Fisherian. The unwarranted one-sided criticism of Cardao-Pito and Ferreira of the current capitalist systems does little to diminish Irving Fisher&#x2019;s stature as the first celebrity economist who had access to presidents and helped shape twentieth-century economic policy, including accounting.
Journal: Accounting History Review
Pages: 181-190
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1542230
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1542230
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:181-190




Template-Type: ReDIF-Article 1.0
Author-Name: Charles Richard Baker
Author-X-Name-First: Charles Richard
Author-X-Name-Last: Baker
Title: The lack of impact of fair value accounting: a commentary on &#x2018;&#x201C;fair value&#x201D; accounting as the normative Fisherian phase of accounting&#x2019;
Abstract: 
 This commentary argues that the question of fair value measurement is a non-issue from the standpoint of accounting standards setting, as well as for issuers and users of financial statements. In our view, fair value measurements only apply to a small number of accounts and to a small number of companies. In fact, over the past century we observe little interest on the part of companies, professional accountants and standards setters in applying fair value accounting measurements to general purpose financial statements over the last century. While Cardao-Pito and Ferreira make a good case that similarities exist between the work of Irving Fisher and accounting pronouncements pertaining to fair value, I contend that this is a coincidence.
Journal: Accounting History Review
Pages: 191-198
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1542229
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1542229
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:191-198




Template-Type: ReDIF-Article 1.0
Author-Name: Tiago Cardao-Pito
Author-X-Name-First: Tiago
Author-X-Name-Last: Cardao-Pito
Author-Name: Jo&#xE3;o Silva Ferreira
Author-X-Name-First: Jo&#xE3;o Silva
Author-X-Name-Last: Ferreira
Title: Demystifying fair value accounting: rejoinder to Baker and Markarian
Journal: Accounting History Review
Pages: 199-202
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1545165
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1545165
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:199-202




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Information ecosystems
Journal: Accounting History Review
Pages: 203-206
Issue: 3
Volume: 28
Year: 2018
Month: 9
X-DOI: 10.1080/21552851.2018.1528118
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1528118
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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:3:p:203-206




Template-Type: ReDIF-Article 1.0
Author-Name: Antoine Fabre
Author-X-Name-First: Antoine
Author-X-Name-Last: Fabre
Author-Name: Pierre Labardin
Author-X-Name-First: Pierre
Author-X-Name-Last: Labardin
Title: Foucault and social and penal historians: the dual role of accounting in the French overseas penal colonies of the nineteenth century
Abstract: 
 This study sheds light on the role of accounting in the French penal colonies of Guiana in the nineteenth century. The historiography of prisons is characterised by a dichotomy: On the one hand, Foucauldian studies focus on the changes in the methods used to govern prisoners in the nineteenth century. On the other hand, the social historiography highlights practices that differed greatly from the normalising practices highlighted by Foucault’s work on discipline and governmentality. Our research demonstrates how accounting was part of this two-faceted dynamic: A reading of accounting practices used by the mother country corroborates Foucauldian research by showing how accounting was used to influence French public opinion by presenting penal colonies as a moralising and profitable utopia. Conversely, local practices, which contrasted sharply with the mother country’s intentions, show that accounting contributed to a widespread system of corruption that kept the penal colonies under control. Our study highlights the dual role of accounting to reconcile the contradictions between the mother country and the penal colonies, and to link the moral rehabilitation of individuals to the profitability of the penal colonies.
Journal: Accounting History Review
Pages: 1-37
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2018.1527704
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1527704
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Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting history publications 2017
Journal: Accounting History Review
Pages: 149-157
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2018.1555963
File-URL: http://hdl.handle.net/10.1080/21552851.2018.1555963
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:149-157




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Ad hoc referees – Accounting History Review 2018
Journal: Accounting History Review
Pages: 159-159
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2019.1565322
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1565322
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:159-159




Template-Type: ReDIF-Article 1.0
Author-Name: Rob Vosslamber
Author-X-Name-First: Rob
Author-X-Name-Last: Vosslamber
Title: Tax failure: New Zealand's short-lived First World War Excess Profits Tax
Abstract: 
 In 1915, Great Britain introduced an Excess Profits Duty to help fund the costs of World War One and to ensure social cohesion in the context of war. New Zealand followed the Imperial lead in 1916. Unlike in other British Dominions, the New Zealand Excess Profits Tax was discontinued after only one year. This article discusses the New Zealand Excess Profits Tax. It reviews the context of this tax within the British Empire, the development of the tax in New Zealand, and considers reasons for its early demise. This narrative provides a basis for future research into the practice of taxation in wartime, and the relationship between tax and society.
Journal: Accounting History Review
Pages: 79-102
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2019.1590215
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1590215
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:79-102




Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting history publications 2018
Journal: Accounting History Review
Pages: 141-147
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2019.1590891
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1590891
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:141-147




Template-Type: ReDIF-Article 1.0
Author-Name: Joel Behrend
Author-X-Name-First: Joel
Author-X-Name-Last: Behrend
Author-Name: Marc Eulerich
Author-X-Name-First: Marc
Author-X-Name-Last: Eulerich
Title: The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
Abstract: 
 Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.
Journal: Accounting History Review
Pages: 103-139
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2019.1606721
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1606721
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:103-139




Template-Type: ReDIF-Article 1.0
Author-Name: Maria-Gabriella Baldarelli
Author-X-Name-First: Maria-Gabriella
Author-X-Name-Last: Baldarelli
Author-Name: Mara Del Baldo
Author-X-Name-First: Mara
Author-X-Name-Last: Del Baldo
Author-Name: Stefania Vignini
Author-X-Name-First: Stefania
Author-X-Name-Last: Vignini
Title: The first women accounting masters in Italy: between tradition and innovation
Abstract: 
 This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally, we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms which they encountered during their research process and network creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates.
Journal: Accounting History Review
Pages: 39-78
Issue: 1
Volume: 29
Year: 2019
Month: 1
X-DOI: 10.1080/21552851.2019.1610467
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1610467
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:39-78




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Author-Name: John Richard Edwards
Author-X-Name-First: John Richard
Author-X-Name-Last: Edwards
Title: Editorial
Journal: Accounting History Review
Pages: 161-163
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1633792
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1633792
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:161-163




Template-Type: ReDIF-Article 1.0
Author-Name: Roy Chandler
Author-X-Name-First: Roy
Author-X-Name-Last: Chandler
Author-Name: John Richard Edwards
Author-X-Name-First: John Richard
Author-X-Name-Last: Edwards
Title: Malcolm Anderson 1970–2018: his academic career
Journal: Accounting History Review
Pages: 165-170
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1611938
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1611938
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:165-170




Template-Type: ReDIF-Article 1.0
Author-Name: Stephen P. Walker
Author-X-Name-First: Stephen P.
Author-X-Name-Last: Walker
Title: Locating moral boundaries in the early accountancy profession
Abstract: 
 Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.
Journal: Accounting History Review
Pages: 171-198
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1607166
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1607166
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:171-198




Template-Type: ReDIF-Article 1.0
Author-Name: Derek Matthews
Author-X-Name-First: Derek
Author-X-Name-Last: Matthews
Title: Social class and social mobility among ICAEW members from the interwar period to the present day
Abstract: 
 In the recent political and academic debate over social exclusivity and inequality in Britain, accountancy has come in for specific criticism. The Milburn panel on fair access to the professions concluded that accountancy has seen the greatest decline in social mobility. Through the use of a postal questionnaire of members of the Institute of Chartered Accountants in England and Wales (ICAEW), this study challenges this assessment by demonstrating that historically the ICAEW has always had a significant proportion of members from the lower middle and working classes. However, in recent decades there has been an increase in the proportion from the upper middle class and a decline in those from the lower classes. This shift was not due to educational changes such as the decline of grammar schools or the rise of the graduate profession but resulted from the reduced role of medium- and small-sized firms in recruitment and training and the rise in importance of the largest accounting firms which have always tended to take on trainees from higher social backgrounds.
Journal: Accounting History Review
Pages: 199-220
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1607169
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1607169
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:199-220




Template-Type: ReDIF-Article 1.0
Author-Name: Yannick Lemarchand
Author-X-Name-First: Yannick
Author-X-Name-Last: Lemarchand
Title: The birth of industrial accounting in France: some curious paradoxes
Abstract: 
 Previous work by Boyns, Edwards, and Nikitin has demonstrated that while firms implemented industrial accounting later in France than in Britain, a specialised literature appeared much earlier in France. The first textbooks were published around the 1820s, while in Great Britain it was not until the 1880s. In trying to explain this paradox, Boyns and his co-authors have left aside a cultural and institutional element which seems to have played a decisive role: the progressive affirmation of an intellectual movement – industrialism – characterised, from the last quarter of the eighteenth century, by a new attitude of intellectual élites vis-à-vis scientific and technical knowledge, their applications and their dissemination. Once placed in this context, the early publication of these industrial accounting treatises loses its paradoxical character, to appear only as one of the many tangible expressions of this movement of ideas. Yet a review of the French accounting literature of the nineteenth century reveals a second paradox: the publication of more books on agricultural accounting than on industrial accounting! It is often ignored that, during this period, accounting had been the subject of in-depth reflection by French agronomists whose subsequent debates do not seem to have any real equivalent in the industrial world before the 1930s. Here again, the influence of the intellectual and institutional context was decisive, which confirms the relevance of our explanatory hypothesis regarding the early publication of industrial accounting textbooks. In addition, the picture shows, in negative, the relative lack of interest of engineers regarding management accounting, before they used it as a tool of legitimisation of their action in the introduction of scientific management.
Journal: Accounting History Review
Pages: 221-241
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1630946
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1630946
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:221-241




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Author-Name: Fabrizio Cerbioni
Author-X-Name-First: Fabrizio
Author-X-Name-Last: Cerbioni
Title: Accounting and performance monitoring in Tuscany: Larderello, 1836–1858
Abstract: 
 This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.
Journal: Accounting History Review
Pages: 243-267
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1606524
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1606524
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:243-267




Template-Type: ReDIF-Article 1.0
Author-Name: Roy Chandler
Author-X-Name-First: Roy
Author-X-Name-Last: Chandler
Title: Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill
Abstract: 
 The Kingston Cotton Mill Company (KCM) was one of the first companies to be formed under the Joint Stock Companies Act 1844. This Act led to an explosion in company formations, as it was intended to do. The provisions of the Act anticipated a number of the concerns about what would now be called ‘corporate governance’, caused by the divorce between ownership and management. The KCM provides an interesting case study on the effectiveness of the early governance provisions. The extent of the agency problem at the KCM was especially acute because of the relatively large body of shareholders (just over 400) starting a large-scale project from scratch with no knowledge of the cotton industry. Particular attention is paid to the accountability and audit provisions introduced into the KCM's constitution. Evidence of the weaknesses in these provisions is derived from the legal proceedings which followed the company's collapse in 1894. The purpose of this study is to provide a basis for better understanding some key issues in corporate governance in mid- to late-Victorian Britain through the examination of the background to a company whose name has been familiar to generations of accounting students and practitioners.
Journal: Accounting History Review
Pages: 269-286
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1636183
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1636183
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:269-286




Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards
Author-X-Name-First: John Richard
Author-X-Name-Last: Edwards
Title: Accounting for the erosion of fixed assets 1863–1900. A case study
Abstract: 
 During the latter decades of the nineteenth century managers of limited liability companies, together with their advisers, formulated the parameters of modern financial reporting. This study comprises an in-depth analysis of the archives of the Staveley Coal and Iron Co. Ltd to improve our understanding of how an early limited liability company, whose shares were listed on the stock exchange, tackled the challenging question of how best to account for the erosion of fixed assets. It is found that the issue generated widespread discussion and disagreement both among and between the company’s directors, auditors and consulting engineer. It is also discovered that early attempts to account for the deterioration of fixed assets in a systematic manner soon gave way to the more malleable treatment that the existing literature suggests remained common practice for much of the first half of the twentieth century.
Journal: Accounting History Review
Pages: 287-304
Issue: 2
Volume: 29
Year: 2019
Month: 5
X-DOI: 10.1080/21552851.2019.1590892
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1590892
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:2:p:287-304




Template-Type: ReDIF-Article 1.0
Author-Name: Kevin Clarke
Author-X-Name-First: Kevin
Author-X-Name-Last: Clarke
Author-Name: Jack Flanagan
Author-X-Name-First: Jack
Author-X-Name-Last: Flanagan
Title: A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales
Abstract: 
 This study looks at the relationship between accounting and legal practitioners in nineteenth-century England and Wales through the application of comparative, sociological occupational-status metrics to observe the changing relative social status positions of these disciplines from 1821 to 1911. The study uses an approach to attributing occupational status based on the methods developed by Nam and Powers utilising existing nineteenth-century datasets to assign status to a range of occupational groupings. The data generated measures of relative occupational status and the magnitude of the differences, along with the education and earnings status metrics, for the occupational groups labelled Accounting and Legal, both prior to and after the establishment of the Institute of Chartered Accountants in England and Wales. The measurements of relative status confirm the impact of changing legislation and a better-educated workforce on the status of the élite of accounting and the pressure they felt to professionalise their activities to differentiate their status from the burgeoning educated workforce attracted to accounting as an occupational discipline.
Journal: Accounting History Review
Pages: 305-346
Issue: 3
Volume: 29
Year: 2019
Month: 9
X-DOI: 10.1080/21552851.2019.1651350
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1651350
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:3:p:305-346




Template-Type: ReDIF-Article 1.0
Author-Name: Yin Xu
Author-X-Name-First: Yin
Author-X-Name-Last: Xu
Author-Name: Xiaoqun Xu
Author-X-Name-First: Xiaoqun
Author-X-Name-Last: Xu
Title: Global circulation and local adaptation of tax models: business tax in China, 1931–1949
Abstract: 
 In light of certain conceptual constructs in comparative taxation, this study examines how Chinese tax reformers chose and adopted a particular form of business tax from a variety of tax models and how they justified and implemented the new tax in the political-social-economic conditions of early twentieth-century China. By illustrating a ‘hybrid tax transplant’ at discursive, institutional, and operational levels, or in terms of justification, design, and enforcement of business taxation, it presents a case study of global circulation and national/local adoption and adaptation of a tax model in a changing tax culture in China. The study reinforces the relevance and usefulness of these concepts to historical analyses and interpretations of taxation studies in different countries and offers a comparative case for research in other contexts.
Journal: Accounting History Review
Pages: 347-367
Issue: 3
Volume: 29
Year: 2019
Month: 9
X-DOI: 10.1080/21552851.2019.1657024
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1657024
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:3:p:347-367




Template-Type: ReDIF-Article 1.0
Author-Name: Sam McKinstry
Author-X-Name-First: Sam
Author-X-Name-Last: McKinstry
Author-Name: Kirsten Kininmonth
Author-X-Name-First: Kirsten
Author-X-Name-Last: Kininmonth
Author-Name: Ken Mathieson
Author-X-Name-First: Ken
Author-X-Name-Last: Mathieson
Title: The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation
Abstract: 
 This study provides a history of the introduction and implementation of standard costing at J&P Coats Ltd, the British-based multinational thread manufacturers, between 1925 and 1961. By 1896, the firm had centralised sales and marketing, strategic and treasury management in its head office in Glasgow. The introduction of standard costing was intended to bring financial discipline within each of its home and overseas mills, to add to the central discipline and control which already existed across the company, as well as to facilitate some aspects of central accounting in Glasgow. The study ends in 1961, the year the company merged with Patons and Baldwins, another UK-based textile firm. As a theoretical lens, our history uses institutional theory, as it affects an understanding of the implementation and operation of new management accounting systems. In particular, we explore the concept that the development and use of new accounting systems may well be conditioned by both external and internal ‘institutions’, or ‘ways of doing things’. The Coats study responds to the call for longitudinal analyses of management accounting innovation from an institutional point of view. It shows how institutional factors affected the implementation and use of standard costing within the firm, operating through human actors and changing organisational structures. In addition, the study adds to what is known about the history and chronology of the development of standard costing in the UK, pointing out similarities and differences between what happened at Coats and other adopters. It underscores that what is known about the installation and usage of costing systems would benefit from an understanding of the institutional factors involved.
Journal: Accounting History Review
Pages: 369-389
Issue: 3
Volume: 29
Year: 2019
Month: 9
X-DOI: 10.1080/21552851.2019.1660190
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1660190
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:3:p:369-389




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: 25th Colloquium of the History of Management and Organizations
Journal: Accounting History Review
Pages: 391-395
Issue: 3
Volume: 29
Year: 2019
Month: 9
X-DOI: 10.1080/21552851.2019.1646460
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1646460
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:3:p:391-395




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Quantification in Accounting History
Journal: Accounting History Review
Pages: 397-398
Issue: 3
Volume: 29
Year: 2019
Month: 9
X-DOI: 10.1080/21552851.2019.1657679
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1657679
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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:3:p:397-398




Template-Type: ReDIF-Article 1.0
Author-Name: Greg Patmore
Author-X-Name-First: Greg
Author-X-Name-Last: Patmore
Author-Name: Mark Westcott
Author-X-Name-First: Mark
Author-X-Name-Last: Westcott
Title: Special issue: interdisciplinary historical studies
Journal: Accounting History Review
Pages: 1-6
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2020.1717094
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1717094
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Template-Type: ReDIF-Article 1.0
Author-Name: Ben Huf
Author-X-Name-First: Ben
Author-X-Name-Last: Huf
Title: Averages, indexes and national income: accounting for progress in colonial Australia
Abstract: 
 Economic statistics are now such an ingrained feature of everyday political discourse that they have recently become ripe as topics of historical scrutiny. This study contributes to this scholarship by shifting attention from what has been a largely American-Anglo discussion to the innovations of prominent Australian statists in the colonial and early Federation periods. In contrast to recent approaches that have treated economic statistics as emerging during the twentieth century as a discrete body of knowledge distinct from nineteenth-century ‘moral statistics’, this history is approached as an exercise in ‘accounting in history’. It highlights both patterns and discontinuities in governmental deliberations that facilitated statistical innovation, historicising and complicating the relationship between economics and statistics as domains of knowledge. By drawing attention to the tensions and overlaps of successive intellectual projects engaged by Australian government statisticians – described here in terms of transparency and control; the average man and colonial progress; the breadwinner and national wealth; the human unit and the social organism; and the consumer and ‘the economy’ – it develops new perspectives on why calculations of economic averages, indexes and national income emerged as devices of government. As major producers and consumers of contemporary economic statistics, such perspectives might provide fresh epistemological and interdisciplinary grounding for business and management scholars.
Journal: Accounting History Review
Pages: 7-43
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2019.1670220
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1670220
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:7-43




Template-Type: ReDIF-Article 1.0
Author-Name: Sebastian K. Boell
Author-X-Name-First: Sebastian K.
Author-X-Name-Last: Boell
Author-Name: Florian Hoof
Author-X-Name-First: Florian
Author-X-Name-Last: Hoof
Title: Accounting for information infrastructure as medium for organisational change
Abstract: 
 The last few decades have seen extensive changes in how organisations rely on Information Technology (IT) to account for key aspects of their operations. Understanding accounting as a process through which organisational reality is shaped, Information infrastructures (II) offers a means for analysing the role of IT in organisational change and how IT over time shapes how organisations account for what they are doing. We investigate changes to organisational II at the University of Sydney's Fisher Library from 1963 to 1975, following the introduction of manual automation systems, the use of mainframe computers, and the introduction of minicomputers into the fabric of the organisation. At Fisher Library, II changed two key functions for which the library is accountable for providing information: (1) what items does the library hold? and (2) where is a specific item when it is not on the shelf? We demonstrate that II becomes visible as a thing when it is of interest to organisational change, whereas over time, II sinks into the organisation, becoming a transparent medium that is nonetheless shaping organisational reality. This study uses Fritz Heider's theory of thing and medium to describe how over time IT changes an organisation's account for key aspects of its operation.
Journal: Accounting History Review
Pages: 45-68
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2020.1713184
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1713184
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Template-Type: ReDIF-Article 1.0
Author-Name: Bernard Mees
Author-X-Name-First: Bernard
Author-X-Name-Last: Mees
Title: Risk shifting and the decline of defined benefit pension schemes in Australia
Abstract: 
 Recent studies of private pension provision have stressed the shedding of risk by employers entailed in the international trend away from defined benefit to defined contribution arrangements. In this critical literature, the widespread development towards defined contribution schemes is seen as an exclusively poor outcome for employees as financial risk is pushed onto the members of pension plans. These criticisms have essentially been ahistorical – they are not founded in close analyses of the reforms of the relevant pension arrangements. The first country to undertake a major change from defined benefit (or benefit promise) to defined contribution (or accumulation) plans was Australia. A closer historical examination of the shift suggests that the considerable reforms in occupational pension schemes of the 1980s and 1990s cannot validly be seen, overall, as a regressive outcome for Australian workers. Three fundamental features of the reform of white-collar superannuation emerge from a close historical analysis. First, considerable simplification transpired in what previously had been a largely opaque system of retirement benefits provision. Second, there was a fixing of employer costs in light of the adoption of accrual accounting and an increasing drain on taxpayer funds in public sector schemes. Third, clear evidence of improved financial performance occurred during the reforms.
Journal: Accounting History Review
Pages: 69-87
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2020.1711527
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1711527
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:69-87




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Crawford
Author-X-Name-First: Robert
Author-X-Name-Last: Crawford
Title: ‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency
Abstract: 
 Historical scholarship on the advertising industry has largely focused on advertisements that it creates and, to a lesser degree, the agency's relationship with clients. This focus has meant that the finance department and its contribution to the agency’s operations have largely been ignored. This article seeks to address this omission by drawing attention to the work and contribution of the finance department in the advertising agency setting. It focuses on experiences of two trained accountants, who worked for George Patterson, one of Australia’s largest advertising agencies. Lincoln Farnsworth helped build George Patterson from the 1930s to the 1960s, while Russell McLay emerged as a key player in the agency’s subsequent expansion and internationalisation in the 1970s and 1980s. By using oral history testimony and other documentary materials, this article illustrates the growing impact of accounting on advertising agency practices and the advertising business, and highlights the contribution that accounting history offers to historians working in other fields.
Journal: Accounting History Review
Pages: 89-111
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2019.1702565
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1702565
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:89-111




Template-Type: ReDIF-Article 1.0
Author-Name: Jan Friedrich
Author-X-Name-First: Jan
Author-X-Name-Last: Friedrich
Title: The effect of academic literature on accounting regulation: evidence from leases in Germany
Abstract: 
 This study explores the history of lease accounting in Germany and examines how the industry managed to maintain the favourable off-balance sheet treatment, despite regulatory opposition. Drawing upon expert interviews as well as bibliographic analysis, this study shows that the established ties to state actors, combined with the purposeful involvement in the scientific discourse, enabled the leasing industry to fend off regulatory challenges in the areas of accounting, civil law, and supervision. Combining the concept of accounting constellations with elements of structuration theory, field theory, and socio-legal studies, the study demonstrates how academic literature affects accounting regulation.
Journal: Accounting History Review
Pages: 113-136
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2019.1686035
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1686035
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:113-136




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Ad hoc referees – Accounting History Review 2019
Journal: Accounting History Review
Pages: 137-137
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2019.1698188
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1698188
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:137-137




Template-Type: ReDIF-Article 1.0
Author-Name: The Editors
Title: Announcement
Journal: Accounting History Review
Pages: 139-139
Issue: 1
Volume: 30
Year: 2020
Month: 1
X-DOI: 10.1080/21552851.2019.1698187
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1698187
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:139-139




Template-Type: ReDIF-Article 1.0
Author-Name: Giacomo Manetti
Author-X-Name-First: Giacomo
Author-X-Name-Last: Manetti
Author-Name: Marco Bellucci
Author-X-Name-First: Marco
Author-X-Name-Last: Bellucci
Author-Name: Luca Bagnoli
Author-X-Name-First: Luca
Author-X-Name-Last: Bagnoli
Title: The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government
Abstract: 
 Accounting practices played a fundamental role in the construction of Brunelleschi’s dome of Santa Maria del Fiore in Florence during the fifteenth century. This study examines the accountability practices and government technologies adopted by the Opera del Duomo, the organisation entrusted to build and maintain the Cathedral of Florence, between 1420 and 1436, when the dome was constructed. This research draws on the theories of Foucault and Dean regarding technologies of government within quasi-public administrations to explain historical evidence for the accountability practices supporting Brunelleschi’s dome construction. Through the collected evidence, we identify the application of ‘technologies of government’ hundreds of years before Foucault’s arguments about governmentality. We also describe a system of accountability, especially downward accountability, inspired by religious values that pays attention to users, the local community and other affected constituents as a result of the Opera’s special status as a ‘quasi-public’ (but formally private) administration. Our findings touch on the willingness to account for and report public funding, the presence of checks and balances inside the governance framework, the active engagement of citizens and local partners to achieve consensus, and notions of social responsibility toward the workers who helped to build the dome.
Journal: Accounting History Review
Pages: 141-169
Issue: 2
Volume: 30
Year: 2020
Month: 6
X-DOI: 10.1080/21552851.2019.1686036
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1686036
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:141-169




Template-Type: ReDIF-Article 1.0
Author-Name: Alessandro Silvestri
Author-X-Name-First: Alessandro
Author-X-Name-Last: Silvestri
Title: Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily
Abstract: 
 This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.
Journal: Accounting History Review
Pages: 171-206
Issue: 2
Volume: 30
Year: 2020
Month: 6
X-DOI: 10.1080/21552851.2020.1711528
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1711528
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:171-206




Template-Type: ReDIF-Article 1.0
Author-Name: Carlos Orlando Rico-Bonilla
Author-X-Name-First: Carlos Orlando
Author-X-Name-Last: Rico-Bonilla
Title: Making women visible in the (accounting) history of Colombia
Abstract: 
 The purpose of this study is to discuss women’s participation in the accounting history of Colombia from colonial times to the mid-twentieth century. Thus, this study examines specifically the accounts of convents, the education of women in accounting, and the participation of women in the pursuit of the profession, analysed via a variety of source documents and Scott’s methodological approach and conceptual framework. The latter explains gender as the social organisation of relations between sexes. Although one can see some progress over time, it is evident that access to and application of accounting knowledge has been quite limited for Colombian women. This situation points to social difference and distance, and it is also relevant for explaining the accounting history of Colombia.
Journal: Accounting History Review
Pages: 207-232
Issue: 2
Volume: 30
Year: 2020
Month: 6
X-DOI: 10.1080/21552851.2020.1763410
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1763410
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:207-232




Template-Type: ReDIF-Article 1.0
Author-Name: Lisa Jack
Author-X-Name-First: Lisa
Author-X-Name-Last: Jack
Title: From a history of accounting towards a philosophy of accounting communication
Abstract: 
 Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.
Journal: Accounting History Review
Pages: 233-242
Issue: 2
Volume: 30
Year: 2020
Month: 6
X-DOI: 10.1080/21552851.2019.1673197
File-URL: http://hdl.handle.net/10.1080/21552851.2019.1673197
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:233-242




Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting history publications 2019
Journal: Accounting History Review
Pages: 243-250
Issue: 2
Volume: 30
Year: 2020
Month: 6
X-DOI: 10.1080/21552851.2020.1726029
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1726029
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:2:p:243-250




Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl Susan McWatters
Author-X-Name-First: Cheryl Susan
Author-X-Name-Last: McWatters
Title: Accounts and assemblage: twists, turns, and the tales we tell
Journal: Accounting History Review
Pages: 251-262
Issue: 3
Volume: 30
Year: 2020
Month: 09
X-DOI: 10.1080/21552851.2020.1830231
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1830231
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:3:p:251-262




Template-Type: ReDIF-Article 1.0
Author-Name: Pierre Gervais
Author-X-Name-First: Pierre
Author-X-Name-Last: Gervais
Title: From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks
Abstract: 
 Beginning with a periodisation of a set of 45 textbooks published in English between 1547 and 1799, and analysed by J. R. Edwards, Graeme Dean, and Frank Clarke in 2009, the study shows that in this sample, a significant shift took place in the use of managerial references between the seventeenth and the eighteenth century. Moreover, within the second period, the qualitative analysis of a sub-sample of five of these textbooks indicates that these references appeared within different epistemological contexts, not all of them business-related. Early in the 1700s, accounting techniques were presented at first as tools of self-discovery and temperance. Textbooks from the mid-eighteenth century increasingly referred to the pursuit of scientific knowledge, maybe under the influence of the Enlightenment, while late-eighteenth-century authors started to develop a business-oriented epistemology.
Journal: Accounting History Review
Pages: 263-289
Issue: 3
Volume: 30
Year: 2020
Month: 9
X-DOI: 10.1080/21552851.2020.1813598
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1813598
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:3:p:263-289




Template-Type: ReDIF-Article 1.0
Author-Name: Dale L. Flesher
Author-X-Name-First: Dale L.
Author-X-Name-Last: Flesher
Author-Name: Gary John Previts
Author-X-Name-First: Gary John
Author-X-Name-Last: Previts
Author-Name: Tonya Kay Flesher
Author-X-Name-First: Tonya Kay
Author-X-Name-Last: Flesher
Title: W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians
Abstract: 
 The Securities and Exchange Commission censured its former Chief Accountant, William W. Werntz, in a case involving his first audit after leaving the SEC. This study investigates the oddities and mysteries surrounding this case and the conclusions reveal lessons for accounting historians. One conclusion is that the establishment of accounting and auditing standards is conducted in a political environment. Further, individuals who work in this environment have complicated and, sometimes, adversarial past associations and some promote ideas out of positions of self-interest, personal animosities, or for the sake of appearances. Thus accounting historians are warned to be aware of the political and social facets that underlie events and actions when trying to discover the theory behind the rules and to also suspect that the position taken may not have been for ideological reasons. As with this episode, some mysteries may not be resolved because vital facts are not available and thus the most important warning is to gather facts while the witnesses are available to provide information.
Journal: Accounting History Review
Pages: 291-305
Issue: 3
Volume: 30
Year: 2020
Month: 9
X-DOI: 10.1080/21552851.2020.1774398
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1774398
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:3:p:291-305




Template-Type: ReDIF-Article 1.0
Author-Name: Yves Levant
Author-X-Name-First: Yves
Author-X-Name-Last: Levant
Author-Name: Marc Nikitin
Author-X-Name-First: Marc
Author-X-Name-Last: Nikitin
Title: History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)
Abstract: 
 The surplus accounts method (méthode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards, at the request of the French government. It enables a business to assess the total year-on-year gain in productivity, and can also estimate how that gain is distributed between stakeholders. Despite efforts by the State, particularly by the researchers in charge of introducing the method, support from the French professional organisation for accountants, the Ordre des Experts-Comptables, and many academics, and the usefulness of the information that it was able to produce, the surplus accounts method failed to thrive. In this study, we aim to show how this method appeared, and the reasons why it disappeared.
Journal: Accounting History Review
Pages: 307-339
Issue: 3
Volume: 30
Year: 2020
Month: 9
X-DOI: 10.1080/21552851.2020.1810722
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1810722
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:3:p:307-339




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Title: The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections
Abstract: 
 This study focuses on the origins and development of the Cardiff Conference and its relationship with the journal, Accounting, Business & Financial History (ABFH). It provides a mixture of description of the events leading up to the decision to initiate a conference and the founding of ABFH, as well as some analysis of conference attendance, and the significance of conference presentations to the flow of papers published in ABFH/Accounting History Review. It also contains some personal reflections.
Journal: Accounting History Review
Pages: 341-361
Issue: 3
Volume: 30
Year: 2020
Month: 9
X-DOI: 10.1080/21552851.2020.1811736
File-URL: http://hdl.handle.net/10.1080/21552851.2020.1811736
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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:3:p:341-361




Template-Type: ReDIF-Article 1.0
Author-Name: David Oldroyd
Author-X-Name-First: David
Author-X-Name-Last: Oldroyd
Title: In memory of Dick Fleischman, 1941–2020
Journal: Accounting History Review
Pages: 125-127
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1901748
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1901748
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:125-127




Template-Type: ReDIF-Article 1.0
Author-Name: Robert Arthur Bryer
Author-X-Name-First: Robert Arthur
Author-X-Name-Last: Bryer
Title: Why Lenin failed to implement Marx’s concept of socialism: an accounting history of the Russian revolution, c.1917–1924
Abstract: 
 To orthodox Marxists socialism means central planning. Capitalist accounting is, however, integral to Marx’s socialism that envisages universal worker co-operatives, initially accountable to workers and society for value, but with the interim aim of increasing the ‘productive forces’ to make every labour hour ‘directly’ of equal social value. This study tests the implication that implementing Marx’s socialism requires understanding capitalist accounting by examining its role in the Russian revolution. Lenin failed, it argues, because he did not understand capitalist accounting, Marx’s explanation of it, or his interim aim. Lenin stressed accounting’s centrality, but equated it with budgeting, and confused Marx’s interim aim with Day 1, which led him to support ‘centralisation’ and ‘workers’ control’. Lenin admitted a ‘mistake’ in 1921 when he had understood, apparently intuitively, the necessity of accountability for profit, which underlay his ‘New Economic Policy’, the reintroduction of double-entry bookkeeping in 1922, and his 1923 vision of socialism built from co-operatives. Lenin failed to overcome his comrades’ orthodoxy, and after his death in 1924 Stalin dropped his ideas, which the study hypothesises had important implications for twentieth-century geopolitical history.
Journal: Accounting History Review
Pages: 29-71
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1875249
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1875249
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:29-71




Template-Type: ReDIF-Article 1.0
Author-Name: Richard Macve
Author-X-Name-First: Richard
Author-X-Name-Last: Macve
Title: In memory of Basil Selig Yamey, 1919–2020
Journal: Accounting History Review
Pages: 121-123
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1889625
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1889625
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:121-123




Template-Type: ReDIF-Article 1.0
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Title: Depreciation during the second industrial revolution: the British cycle and motor vehicle industries, c.1896–c.1922
Abstract: 
 This study examines the approach to depreciation adopted by companies engaged in two light engineering industries associated with the second industrial revolution: the cycle and motor vehicle industries. Through an examination of the published accounts of 21 companies engaged in these sectors at some time during the study period, and the archival records of two of them (Birmingham Small Arms and Daimler), this study examines the extent to which firm depreciation practices differed from those in more traditional sectors (iron and steel, coal, transport) previously examined by historians. It is found that depreciation was applied more regularly and, at least in some cases, according to set rates and using sophisticated systems. Nevertheless, the depreciation practices of firms, especially in the motor vehicle sector, have been deemed to render net profit figures unusable as a means of comparing business performance before the introduction of new legal requirements relating to financial reporting introduced by the 1928 Companies Act.
Journal: Accounting History Review
Pages: 73-112
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1922123
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1922123
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:73-112




Template-Type: ReDIF-Article 1.0
Author-Name: Adelino Martins
Author-X-Name-First: Adelino
Author-X-Name-Last: Martins
Title: Public sector accounting and fiscal policy in Brazil (1906–1931): foreign credit negotiation and political use
Abstract: 
 During the First Republic (1889–1930), also known as the Old Republic, and the Provisional Government of Getúlio Vargas (1930–1934), Brazilian public sector accounting institutions underwent a phase of accelerated reforms. This study examines how budgetary imbalances, political interference in the ways of calculating the budget results, and foreign loan negotiations affected these reforms. We analyse primary and secondary sources to establish the link between the reforms of accounting institutions, budgetary policy, and foreign loan negotiations. The analysis is qualitative and instrumentally employs the concepts of institutions and public accountability. We utilise quantitative data to provide a picture of the Brazilian fiscal context. The collected evidence indicates that the financing of coffee stocks gave rise to the reinforcement of the double-entry bookkeeping method in the State of São Paulo in 1906. It also shows that the federal fiscal imbalances required foreign financing and that the loan negotiations induced changes in the Treasury’s accounting in 1914, in the regulation of the Central Accounting Office in 1924, and in the Accounting Code in 1931. We argue that the search for calculative legitimacy for political programmes led to interference in the Central Accounting Office in 1927 and 1931, which affected the comparability of budgetary results.
Journal: Accounting History Review
Pages: 1-28
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1895237
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1895237
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:1-28




Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting history publications 2020
Journal: Accounting History Review
Pages: 113-120
Issue: 1
Volume: 31
Year: 2021
Month: 01
X-DOI: 10.1080/21552851.2021.1894188
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1894188
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:1:p:113-120




Template-Type: ReDIF-Article 1.0
Author-Name: Noguchi Masayoshi
Author-X-Name-First: Noguchi
Author-X-Name-Last: Masayoshi
Author-Name: Yuta Sumi
Author-X-Name-First: Yuta
Author-X-Name-Last: Sumi
Author-Name: Yasuhiro Shimizu
Author-X-Name-First: Yasuhiro
Author-X-Name-Last: Shimizu
Title: Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950
Abstract: 
 Making extensive use of official Holding Company Liquidation Commission (HCLC) documents possessed by the National Archives of Japan, this study examines accounting practices adopted by three major Japanese mining corporations in the process of their dissolution in the immediate post-war period from 1946 to 1950. The study finds that (1) conventional accounting practices adopted by the Zaibatsu mining companies were sufficient to allow the HCLC to dictate conglomerate dissolution policies; and (2) forecast balance sheets prepared by the companies following the ‘Instructions for the Preparation of Financial Statements of Manufacturing and Trading Companies’, issued by the General Headquarters (GHQ) in July 1947, after the HCLC decided to split them up, provided an important foundation for their financial consolidation in the immediate post-war period. With these findings, this study, unlike prior research, argues that the Instructions were used by the Zaibatsu mining corporations in an unexpected way to rebuild their capital structures and survive in the post-war period, rather than to dissolve themselves under the GHQ's occupation policy.
Journal: Accounting History Review
Pages: 215-252
Issue: 2
Volume: 31
Year: 2021
Month: 05
X-DOI: 10.1080/21552851.2021.1966482
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1966482
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:2:p:215-252




Template-Type: ReDIF-Article 1.0
Author-Name: Thomas A. Lee
Author-X-Name-First: Thomas A.
Author-X-Name-Last: Lee
Title: Edinburgh accountants in public practice pre-collective organisation: 1757–1834
Abstract: 
 This study is intended to increase knowledge and improve understanding of early public accountancy professionalisation in Scotland by applying the prosopographical research method to a community of practitioners in the capital city of Edinburgh in the early-nineteenth century. Using archival data, the study identifies the collective professional and social characteristics of 124 Edinburgh practitioners in 1834 by means of career-related analyses of their origin, education, training, and service-related signals of movement to occupational ascendency prior to the community’s later collective organisation. The study makes visible a structured and mature community operating in several occupational jurisdictions involving multi-disciplinary knowledge; maintaining a subordinate but mutually-dependent relationship with the legal profession; having a primary role in emerging insurance services; and achieving individual practitioner status recognition in a class-conscious city. Evidence of signals of movement to occupational ascendency adds to existing knowledge and understanding of the pre-collective organisation phase of public accountancy professionalisation in Scotland.
Journal: Accounting History Review
Pages: 165-191
Issue: 2
Volume: 31
Year: 2021
Month: 05
X-DOI: 10.1080/21552851.2021.1950787
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1950787
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:2:p:165-191




Template-Type: ReDIF-Article 1.0
Author-Name: Alessandra Bulgarelli
Author-X-Name-First: Alessandra
Author-X-Name-Last: Bulgarelli
Author-Name: Clelia Fiondella
Author-X-Name-First: Clelia
Author-X-Name-Last: Fiondella
Author-Name: Marco Maffei
Author-X-Name-First: Marco
Author-X-Name-Last: Maffei
Author-Name: Rosanna Spanò
Author-X-Name-First: Rosanna
Author-X-Name-Last: Spanò
Title: Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples
Abstract: 
 This study investigates accounting change processes by examining the creation and implementation of new accounting tools—known as Stati—to plan and monitor local finance during the period of 1611–1633 in the Kingdom of Naples. The Stati arose among several measures in this vast peripheral State of the Spanish imperial system to address problems concerning financial and material support, given constant Spanish war campaigns. The accounting change investigated in this research involved 2000 municipalities and started an ongoing dialogue, which laid the foundations for a new relationship between the central government and local communities. The study aims to ascertain how specific contextual and cultural features shape the accounting change process. It employs the Middle Range Theory (MRT) of Broadbent and Laughlin and finds that the Kingdom of Naples underwent a successful change known as reorientation through boundary management. The results highlight how the successful change took place beyond the intrinsic potential of the proposed technical innovation, showing how the suggested tools were conceived, designed, adapted, implemented, and shared.
Journal: Accounting History Review
Pages: 129-164
Issue: 2
Volume: 31
Year: 2021
Month: 05
X-DOI: 10.1080/21552851.2021.1922122
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1922122
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:2:p:129-164




Template-Type: ReDIF-Article 1.0
Author-Name: Noguchi Masayoshi
Author-X-Name-First: Noguchi
Author-X-Name-Last: Masayoshi
Author-Name: Takashi Kitaura
Author-X-Name-First: Takashi
Author-X-Name-Last: Kitaura
Author-Name: Yuta Sumi
Author-X-Name-First: Yuta
Author-X-Name-Last: Sumi
Author-Name: Yasuhiro Shimizu
Author-X-Name-First: Yasuhiro
Author-X-Name-Last: Shimizu
Title: Corporate governance in Japan in the 1930s and its impact on financial reporting practice
Abstract: 
 Japan’s financial reporting system during the 1930s is an essential analytical subject as it provides an indispensable opportunity for scholars to identify the determinants of financial reporting practice adopted in an unregulated disclosure setting. This study examines the claim that the number of items disclosed in the income statement produced by Japanese heavy chemical companies during this period was materially affected by the period’s national economic policy put in place to rationalise the sector through business combinations. To test this proposition, we conduct an ordered logit analysis using 1651 panel data sets consisting of income statements issued by 104 industrial companies available from the Integrated Database of Corporate Historical Materials provided by the Japan Digital Archives Center (J-DAC). Our evidence suggests the possibility that an inherent motivation existed on the part of the owner-managers in the heavy chemical industry to withhold performance information from the public as a consequence of the business combination movement promoted by the National Industrial Rationalization initiative. One possible explanation is the desire of the corporate managers to protect their dominant position from hostile takeovers by providing less-transparent information and thus amplifying the uncertainty associated with acquisitions.
Journal: Accounting History Review
Pages: 193-214
Issue: 2
Volume: 31
Year: 2021
Month: 05
X-DOI: 10.1080/21552851.2021.1956980
File-URL: http://hdl.handle.net/10.1080/21552851.2021.1956980
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:2:p:193-214





Template-Type: ReDIF-Article 1.0
Author-Name: John Richard Edwards
Author-X-Name-First: John Richard
Author-X-Name-Last: Edwards
Author-Name: Brian West
Author-X-Name-First: Brian
Author-X-Name-Last: West
Title: The problematical nature of auditor independence: a historical perspective
Abstract: 
 Much of the utility of the external audit derives from a presumption that professional auditors are independent and will therefore provide impartial opinions – premises that have often been challenged in recent decades. Focusing initially on a nineteenth-century phenomenon, the ‘continuous audit’, this study provides a historical perspective for reviewing contemporary concerns with the audit function by revealing that failings in auditor independence date from the naissance of the professional audit. It is shown that the continuous audit served primarily the needs of management. That is, in modern parlance, it was a form of management consulting carried out under the guise of an independent service for the benefit of shareholders. Eventually this deception proved unsustainable as the emergent audit profession sought to strengthen its claim to independence and company managers sought more cost-effective means for the routine monitoring of operations. Lack of independence and conflict of interest persisted, however, continuing to be masked by a rhetorical discourse that protected the occupational territory and authority of the audit profession through to the present day.
Journal: Accounting History Review
Pages: 255-285
Issue: 3
Volume: 31
Year: 2021
Month: 09
X-DOI: 10.1080/21552851.2022.2036621
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2036621
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:3:p:255-285



Template-Type: ReDIF-Article 1.0
Author-Name: Graeme Dean
Author-X-Name-First: Graeme
Author-X-Name-Last: Dean
Title: Corporate capers, group accounting reforms
Abstract: 
 Histories of business firms, mergers and takeovers, disputes, frauds and failures have proven fruitful in observing whether accounting generally produces serviceable information in applied commercial settings. We contribute to this literature by drawing on John Preston’s 2021 biography of Robert Maxwell, and earlier biographies of the media baron, juxtaposed with evidence in Frank Partnoy’s account of the 1920s larger-than-life Swedish engineer, businessman and financier Ivar Kreuger. Cameos of other business histories are interposed to suggest these cases are not outliers. Both oversaw what was referred to as an unexpected company failure. While their founder manager actions suggest that there is nothing new under the sun, there are enduring deficiencies in the group information disclosed to interested parties using malleable standards-based accounting, especially conventional consolidation accounting. These weaknesses are known to regulators and accounting standard setters but remain effectively unaddressed. The wheeling and dealing of Maxwell and Kreuger provide the commercial equivalent of a laboratory setting, with evidence suggesting circumvention of the separate legal entity notion within corporate groups, impeding effective regulatory and governance controls. Using a hypothetical, worked example, an alternative group accounting system illustrates how disclosure of additional, more serviceable group information to interested parties would likely provide a check on the actions of a dominant manager, and further, provide a greater likelihood of identification of a company failure trajectory.
Journal: Accounting History Review
Pages: 287-314
Issue: 3
Volume: 31
Year: 2021
Month: 09
X-DOI: 10.1080/21552851.2022.2059531
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2059531
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:3:p:287-314



Template-Type: ReDIF-Article 1.0
Author-Name: Cheryl Susan McWatters
Author-X-Name-First: Cheryl Susan
Author-X-Name-Last: McWatters
Title: Accounting [in] history in the COVID-19 era
Journal: Accounting History Review
Pages: 253-254
Issue: 3
Volume: 31
Year: 2021
Month: 09
X-DOI: 10.1080/21552851.2022.2064985
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2064985
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:3:p:253-254



Template-Type: ReDIF-Article 1.0
Author-Name: Diane H. Roberts
Author-X-Name-First: Diane H.
Author-X-Name-Last: Roberts
Title: Gender stereotyping in public accounting: Price Waterhouse v. Hopkins
Abstract: 
 Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.
Journal: Accounting History Review
Pages: 315-334
Issue: 3
Volume: 31
Year: 2021
Month: 09
X-DOI: 10.1080/21552851.2022.2057560
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2057560
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:3:p:315-334



Template-Type: ReDIF-Article 1.0
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting History Publications 2021
Journal: Accounting History Review
Pages: 335-340
Issue: 3
Volume: 31
Year: 2021
Month: 09
X-DOI: 10.1080/21552851.2022.2064886
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2064886
File-Format: text/html
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Handle: RePEc:taf:acbsfi:v:31:y:2021:i:3:p:335-340

Template-Type: ReDIF-Article 1.0
# input file: RABF_A_2025113_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Alessandro Capocchi
Author-X-Name-First: Alessandro
Author-X-Name-Last: Capocchi
Author-Name: Paola Orlandini
Author-X-Name-First: Paola
Author-X-Name-Last: Orlandini
Author-Name: Mariarita Pierotti
Author-X-Name-First: Mariarita
Author-X-Name-Last: Pierotti
Author-Name: Stefano Amelio
Author-X-Name-First: Stefano
Author-X-Name-Last: Amelio
Title: The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century
Abstract: 
 This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.
Journal: Accounting History Review
Pages: 1-29
Issue: 1
Volume: 32
Year: 2022
Month: 01
X-DOI: 10.1080/21552851.2021.2025113
File-URL: http://hdl.handle.net/10.1080/21552851.2021.2025113
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Template-Type: ReDIF-Article 1.0
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Author-Name: Carmelo Marisca
Author-X-Name-First: Carmelo
Author-X-Name-Last: Marisca
Author-Name: Gustavo Barresi
Author-X-Name-First: Gustavo
Author-X-Name-Last: Barresi
Author-Name: Nicola Rappazzo
Author-X-Name-First: Nicola
Author-X-Name-Last: Rappazzo
Title: Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’
Abstract: 
 This study investigates the role that the analysis of accounting books can assume for the functioning of an industry self-regulatory institution. If industry self-regulatory institutions have been extensively studied, scholars have neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on the ‘Unione Commercianti in Manifatture di Milano’, created in 1898. The Union contributed towards preserving fair and honest trade in the textiles industry, and to protecting the credit rights of members involved in the bankruptcy proceedings of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings. According to institutional theory, for each organisation the analysis of accounting books represents a mechanism for arbitrating, a tool to evaluate whether or not to try to recover credit rights. Considering the difficulty for organisations to arbitrate, the need to acquire and analyse the financial information of customers involved in bankruptcy proceedings represented a key factor for the creation of the Union. Its ability to evaluate bankruptcy proceedings through the investigation of accounting books – conducting ‘accounting and legal autopsies’ in many proceedings – generated imitation mechanisms that pushed new members to join the institution.
Journal: Accounting History Review
Pages: 31-57
Issue: 1
Volume: 32
Year: 2022
Month: 01
X-DOI: 10.1080/21552851.2022.2089703
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2089703
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Handle: RePEc:taf:acbsfi:v:32:y:2022:i:1:p:31-57



Template-Type: ReDIF-Article 1.0
# input file: RABF_A_2106398_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: Cheryl McWatters
Author-X-Name-First: Cheryl
Author-X-Name-Last: McWatters
Title: 28th Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Nantes Université – IAE Economie & Management 22, 23 and 24 March 2023
Journal: Accounting History Review
Pages: 91-95
Issue: 1
Volume: 32
Year: 2022
Month: 01
X-DOI: 10.1080/21552851.2022.2106398
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2106398
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# input file: RABF_A_2097929_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
Author-Name: José Luís Barbosa
Author-X-Name-First: José Luís
Author-X-Name-Last: Barbosa
Author-Name: Victor Ferreira Moutinho
Author-X-Name-First: Victor Ferreira
Author-X-Name-Last: Moutinho
Author-Name: Pedro Mendonça Silva
Author-X-Name-First: Pedro Mendonça
Author-X-Name-Last: Silva
Title: Examining the relationships between revenues and their components and expenditures and their components using Markov-Switching regressions. Evidence from the municipality of Coimbra (1557–1836)
Abstract: 
 The present work aims to evaluate quantitatively the relationships between revenues and their components and expenditures and their components in the Municipality of Coimbra during the Early Modern era (1557–1836), according to the revenue and expenditure books of the Municipality of Coimbra. To examine the proposed relationships, we apply the Markov-Switching regression techniques. It is shown that the Markov-Switching analysis allows a different perception of changing regimes in municipal accounting. The analysis reveals that most accounting components had a significant impact on revenues and expenditures in the short and long term. It is argued that the lack of technological innovation that occurred at the level of accounting recording technologies had no impact on the evolution of revenue, expenditure, and its components. Our empirical results are important to motivate the debate on accounting methods, highlighting the importance of long-term dynamic analysis as opposed to short-term static views.
Journal: Accounting History Review
Pages: 59-89
Issue: 1
Volume: 32
Year: 2022
Month: 01
X-DOI: 10.1080/21552851.2022.2097929
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2097929
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# input file: RABF_A_2137536_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Irfan Ullah
Author-X-Name-First: Irfan
Author-X-Name-Last: Ullah
Author-Name: Arshad Ali
Author-X-Name-First: Arshad
Author-X-Name-Last: Ali
Title: Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model
Abstract: 
 This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.
Journal: Accounting History Review
Pages: 173-199
Issue: 2-3
Volume: 32
Year: 2022
Month: 09
X-DOI: 10.1080/21552851.2022.2137536
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2137536
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# input file: RABF_A_2165515_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Mohammad Namazi
Author-X-Name-First: Mohammad
Author-X-Name-Last: Namazi
Author-Name: Fatemeh Taak
Author-X-Name-First: Fatemeh
Author-X-Name-Last: Taak
Title: Accounting analysis of the Achaemenes archives: a summative content analysis
Abstract: 
 This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content analysis to examine accounting clay-tablets found in the fortifications of the Persepolis. The tablets date back to the thirteenth to the twenty-eighth year (509–494 BCE) of the rule of Darius the Great of the Achaemenid Empire. The findings reveal the development of an elaborate accounting system that represented physical duality (transfer of actual physical commodities in the scheme of input-output analysis) as well as social duality (transfer of ownership, investing and/or lending and borrowing within the input-output system). The use of tokens to record, classify, and analyse accounts, to establish control and accountability, and to allocate resources suggests that our present-day systems are grounded in the knowledge transmission of earlier eras.
Journal: Accounting History Review
Pages: 145-171
Issue: 2-3
Volume: 32
Year: 2022
Month: 09
X-DOI: 10.1080/21552851.2023.2165515
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2165515
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# input file: RABF_A_2143827_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949
Author-Name: Nicole V. S. Ratzinger-Sakel
Author-X-Name-First: Nicole V. S.
Author-X-Name-Last: Ratzinger-Sakel
Author-Name: Thorben Tiedemann
Author-X-Name-First: Thorben
Author-X-Name-Last: Tiedemann
Title: Fraud in accounting and audit research (1926–2019) – a bibliometric analysis
Abstract: 
 In the light of corporate fraud scandals, this study highlights the evolution and trends of fraud-related research within the accounting and audit discipline. Using bibliometrics to explore 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study reveals shifts in theories, frameworks, and research topics that shaped the research field. We find that the evolution of fraud research in the accounting and audit discipline is closely linked to developments in the regulatory environment. We further show that the fragmented literature can be categorised into different clusters, characterising various research streams. Based on the visualisation of fading and emerging research topics, we suggest promising future research avenues.
Journal: Accounting History Review
Pages: 97-143
Issue: 2-3
Volume: 32
Year: 2022
Month: 09
X-DOI: 10.1080/21552851.2022.2143827
File-URL: http://hdl.handle.net/10.1080/21552851.2022.2143827
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# input file: RABF_A_2207609_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Inmaculada Llibrer Escrig
Author-X-Name-First: Inmaculada
Author-X-Name-Last: Llibrer Escrig
Author-Name: Susana Villaluenga de Gracia
Author-X-Name-First: Susana
Author-X-Name-Last: Villaluenga de Gracia
Title: Learning from history. Deconstructing the charge-and-discharge system within an accountability context
Abstract: 
 The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.
Journal: Accounting History Review
Pages: 1-27
Issue: 1
Volume: 33
Year: 2023
Month: 01
X-DOI: 10.1080/21552851.2023.2207609
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2207609
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# input file: RABF_A_2204117_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Damiano Cortese
Author-X-Name-First: Damiano
Author-X-Name-Last: Cortese
Author-Name: Silvia Sinicropi
Author-X-Name-First: Silvia
Author-X-Name-Last: Sinicropi
Title: ‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective
Abstract: 
 ‘Telescuola’ (translated readily as ‘Teleschool’) was an innovative educational television project realised by the Italian radio and television broadcasting service – RAI (1958–1967) that aimed at improving the conditions of the population through TV lessons, specifically by contributing to the literacy of adults. Using financial statements from RAI, data from the Ministry of Public Education and Labour – considered from an ‘accounting [in] history’ perspective – as well as different evidence (annual reports, governmental documents, sociological data), literature and historiography on the subject, the study investigates the influence of the initiative as a path to people’s emancipation built on an instrument (the television) typically associated with power. The theoretical framework relates to the power/empowerment effects of mass media and is founded on a critical discussion of the notion of Synopticon (that is a concomitant conception to that of the Panopticon). The study therefore contributes to the debate about the effects of mass media and fosters deeper understanding by contextualising accounting recordings within these social and historical frameworks.
Journal: Accounting History Review
Pages: 29-45
Issue: 1
Volume: 33
Year: 2023
Month: 01
X-DOI: 10.1080/21552851.2023.2204117
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2204117
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# input file: RABF_A_2199789_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Martin E. Persson
Author-X-Name-First: Martin E.
Author-X-Name-Last: Persson
Title: Accounting history publications 2022
Journal: Accounting History Review
Pages: 47-52
Issue: 1
Volume: 33
Year: 2023
Month: 01
X-DOI: 10.1080/21552851.2023.2199789
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# input file: RABF_A_2232984_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Author-Name: Alisdair Dobie
Author-X-Name-First: Alisdair
Author-X-Name-Last: Dobie
Title: Accounting [in] HistoryAccounting History Review Annual ConferenceEdge Hill University Business School
Journal: Accounting History Review
Pages: 53-53
Issue: 1
Volume: 33
Year: 2023
Month: 01
X-DOI: 10.1080/21552851.2023.2232984
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2232984
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# input file: RABF_A_2250824_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Geoff Burrows
Author-X-Name-First: Geoff
Author-X-Name-Last: Burrows
Author-Name: Phillip Cobbin
Author-X-Name-First: Phillip
Author-X-Name-Last: Cobbin
Author-Name: Jane Hronsky
Author-X-Name-First: Jane
Author-X-Name-Last: Hronsky
Title: Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1767
Abstract: 
 The introduction of the Navy Act of 1758 by the British Parliament was designed to provide a mechanism whereby the payment of wages and allowances to Royal Navy seafarers and their dependants would be placed on a more equitable footing through more timely remittances. This study challenges earlier claims made concerning the effectiveness of the Act in this regard. By utilising modern accrual accounting techniques, we demonstrate conclusively how, over a 14-year period of war and peace (1754–1767) that included the promulgation of the Act, seafarers were forced to endure longer periods for payment seemingly at odds with the desires of Parliament. We provide explanations regarding this phenomenon showing seafarers were ensnared in a macro-level public-finance policy agenda that strictly prioritised the credit status of the Royal Navy through the timely payment of Navy bills at the expense of the day-to-day survival needs of seafarers. In order to maintain reputation and ensure the ongoing supply of materials, we show that accounting technologies, in the form of parliamentary budgetary processes and Treasury and Royal Navy cash management practices, were used to deliver this outcome.
Journal: Accounting History Review
Pages: 59-80
Issue: 2-3
Volume: 33
Year: 2023
Month: 09
X-DOI: 10.1080/21552851.2023.2250824
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2250824
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# input file: RABF_A_2301077_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Trevor Boyns
Author-X-Name-First: Trevor
Author-X-Name-Last: Boyns
Title: Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936
Abstract: 
 Prior to the enactment of the Companies Act 1948, the ability of British company directors to largely determine the nature and form of the corporate financial statements published by their company, renders the information provided in those statements highly problematic. Of particular concern were the ability to hide transactions affecting reserve account balances and the lack of any legal requirement for companies which owned subsidiaries to present consolidated accounts. In the light of the problems and pitfalls identified previously in the literature, this study analyses the usefulness of reported profit figures as a means of measuring company performance, through an examination of the published financial statements of the conglomerate manufacturing firm, Birmingham Small Arms Co. Ltd., between 1911 and 1936. Although the analysis, which utilises internal accounting records, suffers from the usual problems associated with a single case study, it does complement earlier findings, thereby extending our understanding of the extent to which directors of British conglomerate companies manipulated corporate financial statements in the interwar years.
Journal: Accounting History Review
Pages: 81-102
Issue: 2-3
Volume: 33
Year: 2023
Month: 09
X-DOI: 10.1080/21552851.2023.2301077
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# input file: RABF_A_2315698_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Cheryl S. McWatters
Author-X-Name-First: Cheryl S.
Author-X-Name-Last: McWatters
Title: Reflections from the Editor’s Desk
Journal: Accounting History Review
Pages: 55-57
Issue: 2-3
Volume: 33
Year: 2023
Month: 09
X-DOI: 10.1080/21552851.2024.2315698
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# input file: RABF_A_2287750_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Yannick Lemarchand
Author-X-Name-First: Yannick
Author-X-Name-Last: Lemarchand
Title: In memory of Esteban Hernández Esteve, 1931–2023
Journal: Accounting History Review
Pages: 135-139
Issue: 2-3
Volume: 33
Year: 2023
Month: 09
X-DOI: 10.1080/21552851.2023.2287750
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2287750
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# input file: RABF_A_2226708_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a
Author-Name: Arianna Lazzini
Author-X-Name-First: Arianna
Author-X-Name-Last: Lazzini
Author-Name: Simone Lazzini
Author-X-Name-First: Simone
Author-X-Name-Last: Lazzini
Author-Name: Federica Balluchi
Author-X-Name-First: Federica
Author-X-Name-Last: Balluchi
Title: Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)
Abstract: 
 A company’s most valuable asset is its employees. Since the 1970s, corporate social responsibility (CSR) has been a topic of increasing interest in terms of performance and disclosure. However, little attention has been paid to the history of CSR practices, which should be studied within historical and cultural contexts. Based on archival material and secondary sources, and using arguments from moral economics and Catholic Social Theory, this study uniquely investigates the role of religious and ethical beliefs in influencing CSR actions and accountability. We focus on the case of Vaccari, an entrepreneurial Italian Catholic family in the early-twentieth century, which was clearly inspired by upward accountability (to God) and not just economic returns. The family took CSR actions to improve the welfare and living conditions of its workers (downward accountability). Vaccari’s religious value system was strongly based on the principles of Catholic Social Teaching (CST) contained in the 1891 encyclical Rerum Novarum of Pope Leo XIII, addressed to ‘all men of good will’. Our historical analysis informs modern CSR practices, revealing that management’s commitment to ethics and sound values is the correct starting point for developing good and sustainable business practices.
Journal: Accounting History Review
Pages: 103-133
Issue: 2-3
Volume: 33
Year: 2023
Month: 09
X-DOI: 10.1080/21552851.2023.2226708
File-URL: http://hdl.handle.net/10.1080/21552851.2023.2226708
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