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What help have the banks given British industry? Some evidence on bank lending in the Midlands in the late nineteenth century 银行对英国工业有什么帮助?19世纪末英格兰中部地区银行贷款的一些证据
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000048
J. Wale
{"title":"What help have the banks given British industry? Some evidence on bank lending in the Midlands in the late nineteenth century","authors":"J. Wale","doi":"10.1080/09585209400000048","DOIUrl":"https://doi.org/10.1080/09585209400000048","url":null,"abstract":"Controversies over the role of banks in industrial finance have concentrated on aggregate lending and barely encompassed any investigation of how individual firms fared as loan applicants. This study begins to remedy this deficiency by examining the overdraft books of the Leicestershire Banking Company, which reveal the experience of several thousand borrowers in the 1890s. These records indicate the importance of industrial lending relative to the service sector, agriculture and private individuals. They show that overdraft limits were often repeatedly renewed. The bank tried to accommodate all reasonable requests, while going to considerable lengths to minimize the risk of non-repayment.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"106 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":"134170978","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: 22
Coinage as an instrument of financial control in the Roman world 在罗马世界，铸币作为一种财政控制工具
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000046
K. Sugden
{"title":"Coinage as an instrument of financial control in the Roman world","authors":"K. Sugden","doi":"10.1080/09585209300000046","DOIUrl":"https://doi.org/10.1080/09585209300000046","url":null,"abstract":"The Romans built upon the economic foundations of the Greeks by exploiting extensively, and on an empire-wide basis, the fiscal uses to which their predecessors had put coined money. However, control of the coinage, despite being a necessary condition for successful financial management, could not of itself be a sufficient condition, as the history of the later empire demonstrates.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"42 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":"115574494","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: 3
Respites in charge and discharge statements 暂时接管和解雇声明
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000045
Christopher Noke
{"title":"Respites in charge and discharge statements","authors":"Christopher Noke","doi":"10.1080/09585209600000045","DOIUrl":"https://doi.org/10.1080/09585209600000045","url":null,"abstract":"An entry which appears on some medieval charge and discharge statements is the respite. This paper shows some of the forms a respite might take and how different ways of accounting for it may affect the balances of those statements. It examines in particular the significance of respites in the building accounts of Tattershall Castle 1434–72 and suggests that the nature of these respites was misinterpreted by Myatt-Price (1966). It concludes by considering Ross's explanation of respites in the fifteenth-century Talbot Household Accounts (Ross 1968).","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"8 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":"114636285","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: 3
Accounting and the Benthams: accounting as negation? 会计与边沁:作为否定的会计?
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000045
S. Gallhofer, J. Haslam
{"title":"Accounting and the Benthams: accounting as negation?","authors":"S. Gallhofer, J. Haslam","doi":"10.1080/09585209400000045","DOIUrl":"https://doi.org/10.1080/09585209400000045","url":null,"abstract":"Previous studies have pointed to the sense in which the Benthams, both Jeremy, the English philosopher, and his brother, Samuel, placed a high value upon and gave some significance to accounting in their work. In this paper and in one to be published in a subsequent issue of this journal (Gallhofer and Haslam, forthcoming: b), we conduct an analysis of the Benthams’ ‘accounting texts’. In this first paper, we especially consider the sense in which the Benthams’ conception of accounting is suggestive of an accounting which may be understood to have detrimental or ‘negative’ social consequences.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"27 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":"117305540","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: 22
Identifying the founding fathers of public accountancy: the formation of The Society of Accountants in Edinburgh 确定公共会计的创始人:爱丁堡会计师协会的形成
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000049
Thomas A. Lee
{"title":"Identifying the founding fathers of public accountancy: the formation of The Society of Accountants in Edinburgh","authors":"Thomas A. Lee","doi":"10.1080/09585209600000049","DOIUrl":"https://doi.org/10.1080/09585209600000049","url":null,"abstract":"Despite histories of the early Scottish accountancy bodies (e.g., Brown, 1905; Stewart, 1977; Walker, 1988; Kedslie, 1990a, 1990b), there has been little research in depth to identify the small group of men who felt compelled to form the first professional organization in 1853 (The Society of Accountants in Edinburgh [SAE]). This paper describes the sequence of formation events and meetings in 1853 and 1854, and identifies those individuals most closely involved with the planning of the SAE. The main achievements of the study are to record the men and events of the SAE formation in a detail not previously attempted, and to demonstrate the elitist nature of the formation. The overall conclusion is that the emergence of the SAE in the mid-nineteenth century was as much the creation of a social elite as it was an economic monopoly.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"36 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":"123660105","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: 37
On the methodology of a conceptual framework for financial accounting 论财务会计概念框架的方法论
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000035
A. Simon
{"title":"On the methodology of a conceptual framework for financial accounting","authors":"A. Simon","doi":"10.1080/09585209300000035","DOIUrl":"https://doi.org/10.1080/09585209300000035","url":null,"abstract":"This is the second of two papers which examine some important questions raised by the ‘conceptual framework’ (CF) project carried out by the FASB in the late 1970s and early 1980s. The first paper provided a critique of the approach used by the FASB, by analysing the Board's methodology as it appears from key documents published by the Board, against a background of methodological insights available from studies of policy formulation (Lindblom, 1959) and of legal validity from a systems perspective (Raz, 1979). The present paper extends the analysis from a systems approach to jurisprudence (Raz, 1979), into the field of ‘soft systems’ analysis, against a historical background of developments in systems methodology during the 1970s (Rowe, 1977; Checkland, 1981). It concludes by summarizing a number of epistemological implications for accounting, both as a profession and as an intellectual discipline. The implications are that accounting as a discipline can either stagnate as a ‘folk-science’ in a vain sear...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"8 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":"122072731","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: 13
Through a glass darkly: cost control in British industry: a case study 透过黑暗的玻璃:英国工业的成本控制:个案研究
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000054
K. D. Brown
{"title":"Through a glass darkly: cost control in British industry: a case study","authors":"K. D. Brown","doi":"10.1080/09585209300000054","DOIUrl":"https://doi.org/10.1080/09585209300000054","url":null,"abstract":"Between 1979 and 1984 the British toy industry was ravaged by business failure. One of the most notable casualties was Meccano Ltd, a major manufacturer dating from 1908, but twice taken over before its eventual closure in 1979. The survival of part of the company's records permits an empirical examination of the hypothesis that the toy industry's problems sprang mainly from an inability to monitor and control costs. In particular, this paper traces the unsuccessful attempts of new owners to impose more modern methods of cost control on a firm made complacent by past success.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"88 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":"125075705","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
Secret accounting: the P&O Group in the inter-war years 秘密会计:两次世界大战期间的P&O集团
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000040
C. Napier
{"title":"Secret accounting: the P&O Group in the inter-war years","authors":"C. Napier","doi":"10.1080/09585209100000040","DOIUrl":"https://doi.org/10.1080/09585209100000040","url":null,"abstract":"During the period 1914–31, the P&O group's financial statements reflected many of the accounting ‘manipulations’ for which Lord Kylsant of the Royal Mail group was prosecuted. The paper examines the accounting practices of P&O during the inter-war period. These relied on extensive use of inner reserves to smooth reported profits. Given the high degree of uncertainty affecting shipping companies during the First World War (in particular the impact of Excess Profits Duty), the reconstruction of ‘actual’ accounts is problematical. None the less, the paper shows the extent to which P&O's reported results during the inter-war years depended on ‘conservative’ accounting before and during the war, and provides a benchmark against which the contemporaneous accounting practices of the Royal Mail group may be assessed.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"70 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":"130885429","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
A quantitative study of accounting methods in mid-nineteenth-century Alabama and Mississippi: an application of content analysis 19世纪中期阿拉巴马州和密西西比州会计方法的定量研究:内容分析的应用
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209200000027
J. Heier
{"title":"A quantitative study of accounting methods in mid-nineteenth-century Alabama and Mississippi: an application of content analysis","authors":"J. Heier","doi":"10.1080/09585209200000027","DOIUrl":"https://doi.org/10.1080/09585209200000027","url":null,"abstract":"Archival searches and the case study have traditionally been the primary research tools used by accounting historians to further their knowledge of the development of accounting practices. The case-study method, though, has a limited scope because it often emphasizes the practices of a single participant in the business community. This fosters an implicit fallacy which assumes that the practices of this player are those of the community in general. Such a fallacy tends to overshadow a much needed question: how much of the business community accepted certain accounting practices? The study presented in this paper addresses this question and applies the statistical techniques of content analysis and proportions tests to determine whether retail stores in the states of Alabama and Mississippi during the mid-nineteenth century used accounting techniques that they developed themselves or used ones that were presented in bookkeeping texts published in the northern states. The results show that, while some of th...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"18 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":"121174134","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
Basil Yamey, accounting historian 会计历史学家Basil Yamey说
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000044
R. H. Parker
{"title":"Basil Yamey, accounting historian","authors":"R. H. Parker","doi":"10.1080/09585209600000044","DOIUrl":"https://doi.org/10.1080/09585209600000044","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"51 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":"126938080","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
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