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Accounting, Business and Financial History最新文献

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Double entry versus charge and discharge accounting in eighteenth-century France 复式记帐法与18世纪法国的收支会计
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000040
Yannick Lemarchand
{"title":"Double entry versus charge and discharge accounting in eighteenth-century France","authors":"Yannick Lemarchand","doi":"10.1080/09585209400000040","DOIUrl":"https://doi.org/10.1080/09585209400000040","url":null,"abstract":"An examination of the records of French companies reveals that they used two basic models in the eighteenth century: double entry and charge and discharge accounting. The starting point for this study is an analysis of articles of association. It shows us that the choice of an accounting model was influenced by such matters as the class of shareholder and the traditions and operating conditions particular to each branch of activity. For example, double entry was the merchant's model and was used in the textile industry, where the capital came from trade. On the other hand, charge and discharge accounting was the accounting model of mining and metallurgical enterprises where the capital was injected mainly by the nobility or financiers.1 However, the dominance of stewardship accounting in these sectors is not entirely due to historical tradition. This model was founded on the separation between capital ownership and management and centred on the notions of responsibility, accountability and control, so it ...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"1 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":"131899013","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: 51
Aircraft procurement and operating costs at British European Airways (BEA), 1946–1964 1946-1964年英国欧洲航空公司(BEA)的飞机采购和运营成本
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000031
J. Peter
{"title":"Aircraft procurement and operating costs at British European Airways (BEA), 1946–1964","authors":"J. Peter","doi":"10.1080/09585209300000031","DOIUrl":"https://doi.org/10.1080/09585209300000031","url":null,"abstract":"In the twenty years or so following the Second World War, the procurement policies of the major British airlines had a significant impact upon the fortunes of British aircraft manufacturers. It is the main contention of this paper that the nationalized air corporations, especially BEA, were poor instruments with which to foster the British aircraft industry because they had operating costs which were too high to set competitive standards in manufacturing design and construction.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"134 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":"124273813","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: 1
Financial constraints on economic growth: profits, capital accumulation and the development of the Lancashire cotton-spinning industry, 1885–1914 经济增长的财政约束:利润、资本积累与兰开夏郡棉纺工业的发展，1885-1914
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000054
J. Toms
{"title":"Financial constraints on economic growth: profits, capital accumulation and the development of the Lancashire cotton-spinning industry, 1885–1914","authors":"J. Toms","doi":"10.1080/09585209400000054","DOIUrl":"https://doi.org/10.1080/09585209400000054","url":null,"abstract":"Recent debates concerning the development of Lancashire cotton textiles to 1914 are addressed with reference to evidence from individual companies and a subsection of the industry. The industry is found to be relatively profitable and the investment decisions of entrepreneurs to be sensible in relation to profit indicators. Significantly, capital accumulation increasingly became a matter of individual priority rather than corporate strategy and the industry failed to concentrate in line with emerging overseas competition. The ultimate failure of the industry lay in its inability to adopt corporate structures capable of sustaining future growth and development.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"57 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":"130745008","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
Business history and accounting history: a neighbourly relationship 商业史和会计史:友好的关系
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000052
P. Mathias
{"title":"Business history and accounting history: a neighbourly relationship","authors":"P. Mathias","doi":"10.1080/09585209300000052","DOIUrl":"https://doi.org/10.1080/09585209300000052","url":null,"abstract":"As business history and accounting history have developed as distinct academic disciplines, so potential synergy has grown between them. The range of awareness of accounting historians gains from knowledge of the context within which accounting techniques evolved and were put to use. Business historians, in their turn, have much to gain from applying modern financial accounting concepts retrospectively to surviving quantitative data and much to learn about the dangers of misrepresentation (particularly from published data). A further dimension which needs much more research is the contemporary use of management accounting data and concepts as tools for decision making: the published literature of accounting and legally required published annual accounts are not an accurate guide to the diffusion and use of these techniques.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"1 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":"130781476","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: 33
Notes on Pacioli's first chapter 帕西奥利第一章的注解
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000036
B. Yamey
{"title":"Notes on Pacioli's first chapter","authors":"B. Yamey","doi":"10.1080/09585209400000036","DOIUrl":"https://doi.org/10.1080/09585209400000036","url":null,"abstract":"This article consists of notes on seven topics related to the first chapter of the section on bookkeeping included in Pacioli's Summa of 1494. It considers, inter alia, why Pacioli included this section, whether it was successful as a piece of exposition, and whether he was describing double entry bookkeeping.","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":"130509513","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: 14
Industrial Accounting Theory and Practice: Cost Accounting in the Belgian Coal Industry During the First Half of the Twentieth Century 工业会计理论与实践:20世纪上半叶比利时煤炭工业的成本会计
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000032
Ignace De Beeide
{"title":"Industrial Accounting Theory and Practice: Cost Accounting in the Belgian Coal Industry During the First Half of the Twentieth Century","authors":"Ignace De Beeide","doi":"10.1080/09585209500000032","DOIUrl":"https://doi.org/10.1080/09585209500000032","url":null,"abstract":"This paper describes the accounting practices in a number of Belgian coal-mines and compares them to contemporary textbooks. Accounting practice and unit cost calculation in the coal industry are shown to have differed from that of the textbook models. While the major reports received by management included technical information, financial accounting information and cost accounting data, such as a breakdown of unit cost, less attention was paid in them to profitability or sales. Cost calculation was exclusively approached from a historical, ‘full’ cost angle, though it should be recognized that strongly varying practices concerning asset capitalization and depreciation give a different meaning to ‘full’ as between the various mining concerns studied.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"23 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":"125601261","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: 11
A bookseller directory of double entry works available in eighteenth-century America 18世纪美国可获得的复式记帐作品的书商目录
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000044
Terry K. Sheldahl
{"title":"A bookseller directory of double entry works available in eighteenth-century America","authors":"Terry K. Sheldahl","doi":"10.1080/09585209400000044","DOIUrl":"https://doi.org/10.1080/09585209400000044","url":null,"abstract":"Early American booksellers, libraries, auctioneers and publishers produced (counting two doubtful cases) at least 286 separately printed book catalogues, 1693–1800, 230 of which are in Readex micro-formats. All but seven of 277 extant documents concerning the placement of double entry literature in the colonial and early republican United States have been reviewed thus far. After the identification of fifty-nine pertinent contemporary bookkeeping sources, partial itemized results are reported based on 151 bookseller catalogues and six publisher documents from Boston, Philadelphia, New York and fifteen other localities. Subject to shared limitations noted in closing, a library/auction sequel will extend this advance in bookkeeping bibliography.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"96 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":"122226519","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: 0
Japanese experience of corporate accounting control c.1939–c.1945 日本公司会计控制的经验(1939 - 1945)
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000037
Jun-ichi Chiba
{"title":"Japanese experience of corporate accounting control c.1939–c.1945","authors":"Jun-ichi Chiba","doi":"10.1080/09585209600000037","DOIUrl":"https://doi.org/10.1080/09585209600000037","url":null,"abstract":"After 1937 the Japanese government shifted its policy from economic rationalization to economic control in preparation for a full-scale war. The enlightened age of the Working Rules of 1934, the first accounting principles in Japan, was quite short, and from 1940 to 1945 Japan experienced an age of accounting control. The economic control of this period, however, did not completely restrict the profitmaking ability of Japanese companies or negate the free-market principles upon which the Japanese economy was based. The system of accounting control in Japan was not a direct state control system but rather an unique ‘two-stage co-ordination system’ between the government, industrial control associations (Toseikai) for each industry and individual companies. The most significant development during the 1930s and 1940s was the emergence of the Ministry of Finance as the leading administrative organ, not only of fund control but also of corporate accounting control.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"9 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":"128062444","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: 10
The cost-accounting environment in the British Industrial Revolution iron industry 英国工业革命时期钢铁工业的成本会计环境
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209200000037
R. Fleischman, L. Parker
{"title":"The cost-accounting environment in the British Industrial Revolution iron industry","authors":"R. Fleischman, L. Parker","doi":"10.1080/09585209200000037","DOIUrl":"https://doi.org/10.1080/09585209200000037","url":null,"abstract":"Costing activity found, in recent years, in the surviving records of Industrial Revolution business firms has legitimized the claim that the period was a significant precursor of the scientific management movement. This paper reviews the costing practices of a number of British Industrial Revolution iron firms with particular focus on four dominant enterprises (Carron, Cyfarthfa, Darby and Dowlais) for which an extensive volume of business records survives. Evidence of certain mature costing methods, not thought to have pre-dated the 1880s, is detailed and a perspective on iron-industry cost-management practices is provided. These methods are also considered collectively with respect to the general socio-economic environment of the period.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"99 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":"133617117","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: 47
The rise and fall of the Judge and Renouf Corporations: extravagant reporting and publicity Judge和Renouf公司的兴衰:过度的报道和宣传
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000039
K. Hooper, K. Kearins
{"title":"The rise and fall of the Judge and Renouf Corporations: extravagant reporting and publicity","authors":"K. Hooper, K. Kearins","doi":"10.1080/09585209500000039","DOIUrl":"https://doi.org/10.1080/09585209500000039","url":null,"abstract":"In this paper, we examine the role of financial reporting in the rise and fall of Renouf Corporation and of Judge Corporation. These two New Zealand companies were nominated by The Wall Street Journal as the two worst performing shares on the Australasian sharemarket of 1987. To explain the sudden rise and fall of the Renouf and Judge Corporations, we discuss some significant structural features of the 1980s’ share market. We seek to explain the conditions that made such a dramatic rise and fall possible. In particular, we examine how key directors presented themselves as financial experts and created favourable impressions of profit and growth. Second, we focus on the use of creative accounting strategies and the manipulation of accounting information. Third, we analyse the contribution of financial institutions and regulatory bodies in permitting breaches of financial ratios and market rules. We conclude by noting the recurrence of sharemarket collapses and the concurrent examples of investor beguilemen...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"40 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":"131918575","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
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