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Reflections from the Editor’s Desk Accounting History Review Pub Date : 2024-03-02 Cheryl S. McWatters
Published in Accounting History Review (Vol. 33, No. 2-3, 2023)
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Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936 Accounting History Review Pub Date : 2024-01-10 Trevor Boyns
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,...
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In memory of Esteban Hernández Esteve, 1931–2023 Accounting History Review Pub Date : 2023-12-05 Yannick Lemarchand
Published in Accounting History Review (Vol. 33, No. 2-3, 2023)
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Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1767 Accounting History Review Pub Date : 2023-09-10 Geoff Burrows, Phillip Cobbin, Jane Hronsky
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...
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Accounting [in] HistoryAccounting History Review Annual ConferenceEdge Hill University Business School Accounting History Review Pub Date : 2023-07-13 Cheryl S. McWatters, Alisdair Dobie
Published in Accounting History Review (Vol. 33, No. 1, 2023)
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Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950) Accounting History Review Pub Date : 2023-07-06 Arianna Lazzini, Simone Lazzini, Federica Balluchi
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, lit...
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Accounting history publications 2022 Accounting History Review Pub Date : 2023-07-01 Martin E. Persson
Published in Accounting History Review (Vol. 33, No. 1, 2023)
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Learning from history. Deconstructing the charge-and-discharge system within an accountability context Accounting History Review Pub Date : 2023-05-25 Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia
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
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‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective Accounting History Review Pub Date : 2023-05-11 Damiano Cortese, Silvia Sinicropi
ABSTRACT ‘Telescuola’ (translated readily as ‘Teleschool’) was an innovative educational television project realised by the Italian radio and television broadcasting service – RAI (1958 RAI. 1958-1967. Financial Statements. [Google Scholar]–1967) that aimed at improving the conditions of the population through TV lessons, specifically by contributing to the literacy of adults. Using financial statements
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Accounting analysis of the Achaemenes archives: a summative content analysis Accounting History Review Pub Date : 2023-01-20 Mohammad Namazi, Fatemeh Taak
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
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Fraud in accounting and audit research (1926–2019) – a bibliometric analysis Accounting History Review Pub Date : 2022-12-10 Nicole V. S. Ratzinger-Sakel, Thorben Tiedemann
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
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Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model Accounting History Review Pub Date : 2022-11-03 Irfan Ullah, Arshad Ali
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
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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 Accounting History Review Pub Date : 2022-08-09 Cheryl McWatters
Published in Accounting History Review (Vol. 32, No. 1, 2022)
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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) Accounting History Review Pub Date : 2022-07-25 José Luís Barbosa, Victor Ferreira Moutinho, Pedro Mendonça Silva
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
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Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’ Accounting History Review Pub Date : 2022-06-19 Carmelo Marisca, Gustavo Barresi, Nicola Rappazzo
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
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Accounting [in] history in the COVID-19 era Accounting History Review Pub Date : 2022-05-10 Cheryl Susan McWatters
(2021). Accounting [in] history in the COVID-19 era. Accounting History Review: Vol. 31, No. 3, pp. 253-254.
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Corporate capers, group accounting reforms Accounting History Review Pub Date : 2022-04-29 Graeme Dean
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
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Accounting History Publications 2021 Accounting History Review Pub Date : 2022-04-26 Martin E. Persson
(2021). Accounting History Publications 2021. Accounting History Review: Vol. 31, No. 3, pp. 335-340.
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Gender stereotyping in public accounting: Price Waterhouse v. Hopkins Accounting History Review Pub Date : 2022-03-29 Diane H. Roberts
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
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The problematical nature of auditor independence: a historical perspective Accounting History Review Pub Date : 2022-02-19 John Richard Edwards, Brian West
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
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The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century Accounting History Review Pub Date : 2022-01-23 Alessandro Capocchi, Paola Orlandini, Mariarita Pierotti, Stefano Amelio
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
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Edinburgh accountants in public practice pre-collective organisation: 1757–1834 Accounting History Review Pub Date : 2021-07-14
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
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Corporate governance in Japan in the 1930s and its impact on financial reporting practice Accounting History Review Pub Date : 2021-07-26
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
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Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950 Accounting History Review Pub Date : 2021-08-31
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
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Depreciation during the second industrial revolution: the British cycle and motor vehicle industries, c.1896–c.1922 Accounting History Review Pub Date : 2021-05-11 Trevor Boyns
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
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Accounting history publications 2020 Accounting History Review Pub Date : 2021-05-31 Martin E. Persson
(2021). Accounting history publications 2020. Accounting History Review: Vol. 31, No. 1, pp. 113-120.
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Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples Accounting History Review Pub Date : 2021-05-03 Alessandra Bulgarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò
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
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In memory of Dick Fleischman, 1941–2020 Accounting History Review Pub Date : 2021-03-20 David Oldroyd
(2021). In memory of Dick Fleischman, 1941–2020. Accounting History Review: Vol. 31, No. 1, pp. 125-127.
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Public sector accounting and fiscal policy in Brazil (1906–1931): foreign credit negotiation and political use Accounting History Review Pub Date : 2021-03-17 Adelino Martins
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
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In memory of Basil Selig Yamey, 1919–2020 Accounting History Review Pub Date : 2021-02-17 Richard Macve
(2021). In memory of Basil Selig Yamey, 1919–2020. Accounting History Review: Vol. 31, No. 1, pp. 121-123.
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Accounts and assemblage: twists, turns, and the tales we tell Accounting History Review Pub Date : 2020-09-01 Cheryl Susan McWatters
In the foreword to A Distant Mirror, Barbara Tuchman (1978) provides a synthesis of what she considers ‘the hazards’ of the historian's enterprise: uncertain and contradictory data, conflicting and...
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From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks Accounting History Review Pub Date : 2020-09-01 Pierre Gervais
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
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The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections Accounting History Review Pub Date : 2020-08-30 Trevor Boyns
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
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History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990) Accounting History Review Pub Date : 2020-08-25 Yves Levant, Marc Nikitin
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
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W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians Accounting History Review Pub Date : 2020-06-08 Dale L. Flesher, Gary John Previts, Tonya Kay Flesher
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
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Accounting history publications 2019 Accounting History Review Pub Date : 2020-05-03 Martin E. Persson
Listed below are 2019 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 the description has been interpreted fairly broadly to include any accounting article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis
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Making women visible in the (accounting) history of Colombia Accounting History Review Pub Date : 2020-05-03 Carlos Orlando Rico-Bonilla
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
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Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily Accounting History Review Pub Date : 2020-01-16 Alessandro Silvestri
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
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Risk shifting and the decline of defined benefit pension schemes in Australia Accounting History Review Pub Date : 2020-01-02 Bernard Mees
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
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Accounting for information infrastructure as medium for organisational change Accounting History Review Pub Date : 2020-01-02 Sebastian K. Boell, Florian Hoof
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
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Special issue: interdisciplinary historical studies Accounting History Review Pub Date : 2020-01-02 Greg Patmore, Mark Westcott
The renaming of Accounting Business and Financial History to Accounting History Review in 2011 could, at face value, be taken as a narrowing of the journal’s focus toward accounting history. Rather than a restriction in focus, the editor saw it as an opportunity to encourage a connection between accounting history ‘with the intellectual interests of other disciplines and research domains’ (McWatters
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‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency Accounting History Review Pub Date : 2019-12-12 Robert Crawford
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
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The effect of academic literature on accounting regulation: evidence from leases in Germany Accounting History Review Pub Date : 2019-11-25 Jan Friedrich
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
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The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government Accounting History Review Pub Date : 2019-11-04 Giacomo Manetti, Marco Bellucci, Luca Bagnoli
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
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Averages, indexes and national income: accounting for progress in colonial Australia Accounting History Review Pub Date : 2019-10-08 Ben Huf
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
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From a history of accounting towards a philosophy of accounting communication Accounting History Review Pub Date : 2019-10-04 Lisa Jack
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
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The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation Accounting History Review Pub Date : 2019-09-02 Sam McKinstry, Kirsten Kininmonth, Ken Mathieson
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
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A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales Accounting History Review Pub Date : 2019-08-13 Kevin Clarke, Jack Flanagan
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
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Malcolm Anderson 1970–2018: his academic career Accounting History Review Pub Date : 2019-05-04 Roy Chandler, John Richard Edwards
Malcolm was born on 22 January 1970 and grew up in Cramlington, Northumberland. The schoolboy Malcolm showed a flair for leadership, serving as Deputy Head Boy and captain of the school football and cricket teams. He also displayed other characteristics which were to become familiar to all who knew him in later life. In a testimonial supporting Malcolm’s university application, the Headmaster of Cramlington
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Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill Accounting History Review Pub Date : 2019-05-04 Roy Chandler
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
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The birth of industrial accounting in France: some curious paradoxes Accounting History Review Pub Date : 2019-05-04 Yannick Lemarchand
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
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Social class and social mobility among ICAEW members from the interwar period to the present day Accounting History Review Pub Date : 2019-05-04 Derek Matthews
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)
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Editorial Accounting History Review Pub Date : 2019-05-04 Trevor Boyns, John Richard Edwards
This special issue of Accounting History Review is dedicated to the memory of Malcolm Anderson. It commences with a memorial to Malcolm which celebrates his academic career and is followed by a series of research articles written by some of Malcolm’s friends and colleagues. Indeed, all the authors contributing to this special issue had a close connection with Malcolm through joint research, the production
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Accounting and performance monitoring in Tuscany: Larderello, 1836–1858 Accounting History Review Pub Date : 2019-04-26 Trevor Boyns, Fabrizio Cerbioni
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
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Locating moral boundaries in the early accountancy profession Accounting History Review Pub Date : 2019-04-24 Stephen P. Walker
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
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Accounting for the erosion of fixed assets 1863–1900. A case study Accounting History Review Pub Date : 2019-04-02 John Richard Edwards
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
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Tax failure: New Zealand's short-lived First World War Excess Profits Tax Accounting History Review Pub Date : 2019-01-02 Rob Vosslamber
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
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Accounting history publications 2018 Accounting History Review Pub Date : 2019-01-02 Martin E. Persson
Listed below are 2018 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 the description has been interpreted fairly broadly to include any accounting article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis
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The first women accounting masters in Italy: between tradition and innovation Accounting History Review Pub Date : 2019-01-02 Maria-Gabriella Baldarelli, Mara Del Baldo, Stefania Vignini
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
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The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016) Accounting History Review Pub Date : 2019-01-02 Joel Behrend, Marc Eulerich
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