The February 2020 issue is the first to be produced under the new joint editors. We would like to take the opportunity to thank our predecessors as editors of Accounting History, Brian West and Garry Carnegie, for their leadership of the journal over a 25-year period. There are seven articles in this issue written by authors drawn from Australia, Italy, Japan, New Zealand, Russia and the United Kingdom that cover a variety of time periods (377 BCE to 1955), geographic locations (Australia, Ceylon, Japan, Italy and New Zealand) and contexts. The first four articles all, at some point, encompass accounting within the medieval period. The first article, by Kumarasinghe and Samkin, examines how kings in Ceylon used stone inscriptions between 377 BCE and the late sixteenth century to ensure that they presented a positive or favourable impression of themselves to those they ruled. The authors argue that these stone inscriptions acted as an intimidatory impression management strategy, which promoted a particular view of their activities to their subjects including the social work undertaken, the utilisation taxes and the donations made to social and educational institutions. Still with a focus on Asia, Sankoji explores how accounting is used to exert power in a religious context by examining the income and expenditure reports of the Komyo-ko-gata of the Buddhist Toji Temple in Japan from 1427 to 1532. Sankoji employs both synchronic and diachronic analytical approaches and Giddens’ structuration theory to examine the relationship between power and accounting. The research reveals that the most important purposes that the income and expenditure reports fulfilled were the documenting of loans and the enforcement of a ‘one-tenth’ policy. The accounting system also promoted the preservation of non-hierarchical relationships and the lending operations to ensure the survival of the organisation. Similarly, in the middle ages, Adamo, Alexander and Fasiello consider the relationship between time, commercial activities and accounting information, utilising the medieval Italian socio-economic context. The main objective of their article is to comprehend and clarify how, when and why accounting periodical information was implemented and developed in Italy. They encourage others to consider the importance of the concept of time in their research. In another medieval, fourteenth-century study, Gurskaya, Kuter and Sangster explore the formation of a profit reserve in a merchant’s (Francesco di Marco Datini) accounting records between 1392 and 1400. Employing logical–analytical modelling, the authors examine the introduction and use of the reserve accounting in the Pisa (Italy) ledger and the changes made to the reserve entries and the way the account was used during the period of study. The last three articles in this issue focus on the lives of people, either as an individual or as a group. The fifth article, by Vidwans and Cohen, examines Goldin’s argument that the character of female labour force involvement has moved from evolution in the work they did to a continuing revolution in what they do. As such, Vidwans and Cohen investigate how a group of New Zealand accounting professionals have redesigned their careers and restructured their lives by making slight changes that cannot be classified as either transformational or revolutionary. The changes they did 899488 ACH0010.1177/1032373219899488Accounting HistoryCarnegie and Fowler editorial2019

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社论

2020 年 2 月号是由新的联合编辑出版的第一期。我们想借此机会感谢我们的前任会计史编辑 Brian West 和 Garry Carnegie，感谢他们在 25 年的时间里对本刊的领导。本期共有七篇文章由来自澳大利亚、意大利、日本、新西兰、俄罗斯和英国的作者撰写，涵盖了不同的时间段（公元前 377 年至 1955 年）、地理位置（澳大利亚、锡兰、日本、意大利）和新西兰）和背景。在某种程度上，前四篇文章都包含中世纪时期的会计。第一篇文章，由 Kumarasinghe 和 Samkin 撰写，研究了公元前 377 年至 16 世纪后期锡兰的国王如何使用石刻来确保他们向他们的统治者展示他们对自己的正面或好感。作者认为，这些石刻作为一种恐吓印象管理策略，促进了他们对他们的活动的特定看法，包括所承担的社会工作、使用税以及对社会和教育机构的捐赠。Sankoji 仍然关注亚洲，通过检查日本东寺 Komyo-ko-gata 从 1427 年到 1532 年的收入和支出报告，探讨了会计如何在宗教背景下行使权力。Sankoji 采用共时和历时分析方法和吉登斯的结构化理论来检验权力与会计之间的关系。研究表明，收入和支出报告实现的最重要目的是记录贷款和执行“十分之一”政策。会计系统还促进了非等级关系和贷款业务的维护，以确保组织的生存。同样，在中世纪，阿达莫、亚历山大和法西洛利用中世纪意大利的社会经济背景，考虑时间、商业活动和会计信息之间的关系。他们文章的主要目的是理解和阐明如何，何时以及为何在意大利实施和开发会计定期信息。他们鼓励其他人在他们的研究中考虑时间概念的重要性。在另一项中世纪的 14 世纪研究中，Gurskaya、Kuter 和 Sangster 探索了 1392 年至 1400 年间商人 (Francesco di Marco Datini) 会计记录中利润储备的形成。作者采用逻辑分析模型，检查了介绍和使用比萨（意大利）分类帐中的准备金会计以及在研究期间对准备金条目和帐户使用方式所做的更改。本期的最后三篇文章关注人们的生活，无论是作为个人还是作为一个群体。第五篇文章，由 Vidwans 和 Cohen 撰写，考查戈尔丁的论点，即女性劳动力参与的特征已经从她们所做工作的演变转变为她们所做工作的持续革命。因此，Vidwans 和 Cohen 调查了一群新西兰会计专业人士如何通过做出不能被归类为变革性或革命性的微小变化来重新设计他们的职业生涯并重组他们的生活。他们所做的改变 899488 ACH0010.1177/1032373219899488Accounting History Carnegie and Fowler 社论2019