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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:225-251
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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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:265-267
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
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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
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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
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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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Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:349-368
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
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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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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:25-42
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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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:1:p:43-72
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
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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
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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
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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
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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
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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
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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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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:253-273
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
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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
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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
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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
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:419-437
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
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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
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Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:461-486
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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:2:p:171-206
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
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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
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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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Handle: RePEc:taf:acbsfi:v:13:y:2003:i:3:p:305-338
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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Handle: RePEc:taf:acbsfi:v:14:y:2004:i:1:p:1-27
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
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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
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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.
£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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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, Deutsche Treuhand-Gesellschaft, types of service, legal forms, ownership structure,
X-DOI: 10.1080/09585200500284252
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200500284252
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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
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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
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Handle: RePEc:taf:acbsfi:v:16:y:2006:i:1:p:1-25
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 … 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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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, Ulysses,
X-DOI: 10.1080/09585200701824765
File-URL: http://www.tandfonline.com/doi/abs/10.1080/09585200701824765
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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
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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
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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
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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
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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, oikos-market theory, Max Weber,
X-DOI: 10.1080/09585200802058735
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 Ordonnance of 1673, most of whose
provisions were reiterated in the Code de Commerce, 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’
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
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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
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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’ rosy profit expectations with cold reality.
Shareholders’ 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
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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
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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 Göll. 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
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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
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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
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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
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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
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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
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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: ‘The collector will call’: 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
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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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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:73-91
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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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:99-100
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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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:2:p:105-126
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’ Japanese innovation, it is argued that the same concept,
albeit then labelled ‘product tailoring’, first appeared in
the 1950s’ 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 ‘first coming’ 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: ‘A helpless class of shareholder’: 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’
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 ‘conseil de
surveillance’. 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: ‘To bind the humbler to the more influential and wealthy classes’. 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’ 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: Ciarán Ó hÓgartaigh
Author-X-Name-First: Ciarán
Author-X-Name-Last: Ó hÓgartaigh
Author-Name: Margaret Ó hÓgartaigh
Author-X-Name-First: Margaret
Author-X-Name-Last: Ó hÓgartaigh
Author-Name: Tom Tyson
Author-X-Name-First: Tom
Author-X-Name-Last: Tyson
Title: ‘Irish property should pay for Irish poverty’: 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.
Journal of Accounting and Public Policy 23, no. 2:
85--127; 2008. Accounting, paper shadows and the stigmatised poor.
Accounting, Organizations and Society 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, reflecting 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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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:227-248
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
(sistema patrimoniale), facilitated the shift from a
personalistic to a non-personalistic, or materialistic, theory of
accounts. It is suggested that Besta's La Ragioneria 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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Handle: RePEc:taf:acbsfi:v:22:y:2012:i:3:p:249-267
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 streams of regulation
and waves of policy outputs over time. Four main
phases 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
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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
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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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Handle: RePEc:taf:acbsfi:v:23:y:2013:i:1:p:23-47
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
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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
experts-comptables, or chartered accountants, and the
other commissaires aux comptes, 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 (syndicats) 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
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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
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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
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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
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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
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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
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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: Lúcia Lima Rodrigues
Author-X-Name-First: Lúcia 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. João 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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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
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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
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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
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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
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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
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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
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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
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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
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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
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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 Qīng Dynasty: evidence from the Sh�nghǎi-based print media
Abstract:
This study looks at evidence from the Sh�nghǎi (Shanghai)-based
print media of the accountability of early Chinese companies from the
middle period of the Qīng (Qing) Dynasty when the Opium War broke
out in 1840 until the imperial monarchy's overthrow in the revolution of
1911. The Qīng Dynasty is known for its technical accounting
stagnation. Yet, an examination of the Sh�nghǎi-based print media
shows the existence of a strong sense of public reporting by early
companies of the Qīng 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
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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
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Handle: RePEc:taf:acbsfi:v:25:y:2015:i:1:p:27-41
Template-Type: ReDIF-Article 1.0
Author-Name: Lúcia Lima Rodrigues
Author-X-Name-First: Lúcia 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
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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
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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
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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'
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
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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, I libri
di mercatura della Banca Medici e l'applicazione della partita doppia a
Firenze nel secolo decimoquarto [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
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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
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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
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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
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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
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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
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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
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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
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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: Accounting History 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
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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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:1-4
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 heroes. 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 missing dimension in DEB
teaching and related research. A major complaint in the aftermath of the
Global Financial Crisis (GFC) levelled at the banks, and
their shadow banking arms in particular, is that their group accounting
failed ‘to tell it how it actually was’ --
that is, it failed to truly account. Companies were unaccountable. The
‘morality’ of audited accounting with a lack of corporate
accountability, namely its recourse to truth, 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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:5-24
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 ‘capitalist mentality’, 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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:25-31
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 ‘idle’, 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’ 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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:33-40
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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:1:p:45-49
Template-Type: ReDIF-Article 1.0
Author-Name: Alonso Moreno
Author-X-Name-First: Alonso
Author-X-Name-Last: Moreno
Author-Name: Macario Cámara
Author-X-Name-First: Macario
Author-X-Name-Last: Cámara
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 Alcázar, 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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:2:p:57-81
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’s accounting during the period
1533--1540. We examine the family’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’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: François Vatin
Author-X-Name-First: François
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 ‘agronomic accounting’
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 ‘yield’, 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 ‘agricultural yield’,
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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:2:p:107-129
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 via 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 ‘best practices’, so as
to tentatively orient farm management and the farmer’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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:2:p:131-160
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:249-278
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:223-248
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:287-287
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:3:p:219-221
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 & 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
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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
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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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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:5-30
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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Handle: RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:1-3
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:2:p:217-217
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:1:p:27-72
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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Handle: RePEc:taf:acbsfi:v:27:y:2017:i:1:p:1-25
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 & Sells’ – a profile in leadership thought (1955–1974)
Abstract:
From 1955 through 1974, the Certified Public Accountant (CPA) firm of Haskins & 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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Handle: RePEc:taf:acbsfi:v:26:y:2016:i:3:p:219-257
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: João Silva Ferreira
Author-X-Name-First: João
Author-X-Name-Last: Silva Ferreira
Title: ‘Fair Value’ accounting as the normative Fisherian phase of accounting
Abstract:
‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’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’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’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’s most respected economists. Fisher’s theories played an important role in defeating early socialists’ 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’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 ‘“fair value” accounting as the normative Fisherian phase of accounting’
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: João Silva Ferreira
Author-X-Name-First: João 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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Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:1-37
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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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:1-6
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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Handle: RePEc:taf:acbsfi:v:30:y:2020:i:1:p:45-68
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
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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
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# 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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# input file: RABF_A_2089703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220804T044749 git hash: 24b08f8188
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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# 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
File-URL: http://hdl.handle.net/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
File-URL: http://hdl.handle.net/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
File-URL: http://hdl.handle.net/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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Handle: RePEc:taf:acbsfi:v:33:y:2023:i:2-3:p:103-133