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An accounting history of capital maintenance: legal precedents for managerial autonomy 资本维持的会计史:管理自治的法律先例
Accounting, Business and Financial History Pub Date : 2005-06-01 DOI: 10.2308/0148-4184.32.1.23
D. Ardern, Maxwell Aiken
{"title":"An accounting history of capital maintenance: legal precedents for managerial autonomy","authors":"D. Ardern, Maxwell Aiken","doi":"10.2308/0148-4184.32.1.23","DOIUrl":"https://doi.org/10.2308/0148-4184.32.1.23","url":null,"abstract":"The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from 'circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being satisfactory in certain situations but not in others. It is argued here that the British judges adhered to a number of complementary guiding principles when assessing the validity of particular accounting procedures. Central to these principles is the notion that individual firms have different planning horizons and associated particulars of risk assessment. These cannot be captured by the general use of surplus methods of profit determination using current market prices. Consequently, the courts resisted imposing uniform accounting and reporting requirements because traditionally they respected separation of ownership and control.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"416 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124476512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 21
Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts 透过玻璃，我们可以清楚地看到鲍斯家族在1700-70年间的管理实践
Accounting, Business and Financial History Pub Date : 1999-07-01 DOI: 10.1080/095852099330296
D. Oldroyd
{"title":"Through a glass clearly: management practice on the Bowes family estates c.1700-70 as revealed by the accounts","authors":"D. Oldroyd","doi":"10.1080/095852099330296","DOIUrl":"https://doi.org/10.1080/095852099330296","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123840820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 25
Engineering culture and accounting development at Albion Motors, 1900-c.1970 1900- 1970年，英国汽车公司的工程文化与会计发展
Accounting, Business and Financial History Pub Date : 1999-07-01 DOI: 10.1080/095852099330304
S. Mckinstry
{"title":"Engineering culture and accounting development at Albion Motors, 1900-c.1970","authors":"S. Mckinstry","doi":"10.1080/095852099330304","DOIUrl":"https://doi.org/10.1080/095852099330304","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1999-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127838299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 26
Budgets and budgetary control in British businesses to c.1945 1945年前英国企业的预算和预算控制
Accounting, Business and Financial History Pub Date : 1998-11-01 DOI: 10.1080/095852098330413
T. Boyns
{"title":"Budgets and budgetary control in British businesses to c.1945","authors":"T. Boyns","doi":"10.1080/095852098330413","DOIUrl":"https://doi.org/10.1080/095852098330413","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114942850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 39
Window-dressing in German inter-war balance sheets 二战期间德国资产负债表的粉饰
Accounting, Business and Financial History Pub Date : 1998-07-01 DOI: 10.1080/095852098330440
Mark Spoerer
{"title":"Window-dressing in German inter-war balance sheets","authors":"Mark Spoerer","doi":"10.1080/095852098330440","DOIUrl":"https://doi.org/10.1080/095852098330440","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121304893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 17
The life and death of the Australian permanent building societies 澳大利亚永久建筑协会的生与死
Accounting, Business and Financial History Pub Date : 1998-03-01 DOI: 10.1080/095852098330594
Dianne Thomson, M. Abbott
{"title":"The life and death of the Australian permanent building societies","authors":"Dianne Thomson, M. Abbott","doi":"10.1080/095852098330594","DOIUrl":"https://doi.org/10.1080/095852098330594","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124878827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 12
An overview of recent Dutch-language publications in accounting, business and financial history in the Netherlands 概述最近荷兰语出版的会计，商业和金融历史
Accounting, Business and Financial History Pub Date : 1997-02-01 DOI: 10.1080/095852097330784
K. Camfferman
{"title":"An overview of recent Dutch-language publications in accounting, business and financial history in the Netherlands","authors":"K. Camfferman","doi":"10.1080/095852097330784","DOIUrl":"https://doi.org/10.1080/095852097330784","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130565926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Annual reporting disclosures 1970-90: an exemplification 1970- 1990年度报告披露:一个例子
Accounting, Business and Financial History Pub Date : 1997-02-01 DOI: 10.1080/095852097330766
S. Bartlett, M. Jones
{"title":"Annual reporting disclosures 1970-90: an exemplification","authors":"S. Bartlett, M. Jones","doi":"10.1080/095852097330766","DOIUrl":"https://doi.org/10.1080/095852097330766","url":null,"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.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1997-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124911877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 25
Chartered accountants as business managers: an oral history perspective 特许会计师作为企业管理者:口述历史视角
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000025
M. Mumford
{"title":"Chartered accountants as business managers: an oral history perspective","authors":"M. Mumford","doi":"10.1080/09585209100000025","DOIUrl":"https://doi.org/10.1080/09585209100000025","url":null,"abstract":"The training of chartered accountants has always stressed the audit function. However, from the late 1920s increasing numbers of chartered accountants began to leave auditing in order to take up accounting posts in industry and commerce. This paper considers what at first appears to be an odd process people with a high level of training in one field of activity moving elsewhere to a career for which they were less well qualified. Some theoretical explanations for this are sought in Part 1. This is followed in Part 2 by some evidence on the move drawn from a programme of oral interviews with several accountants who were part of this process. It also records some effects of this movement on the profession.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125321896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 26
Record keeping in municipal corporations: a triumph for double entry bookkeeping 市政公司的记录保存:复式记账法的胜利
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000042
H. Coombs, J. Edwards
{"title":"Record keeping in municipal corporations: a triumph for double entry bookkeeping","authors":"H. Coombs, J. Edwards","doi":"10.1080/09585209400000042","DOIUrl":"https://doi.org/10.1080/09585209400000042","url":null,"abstract":"In medieval times the method of accounting in local authorities as well as on landed estates was charge/discharge. Both sectors in due course moved over to double entry bookkeeping. This paper uses principally the records of municipal corporations to examine the transition from the one method to the other. The findings are then used as the basis for evaluating general explanations for the adoption of double entry bookkeeping (Yamey, 1956), as interpreted by Jones (1992) in the context of municipal corporations.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126736334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 18
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