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Bookkeeping and accounting control systems in a tenth-century Muslim administrative office 十世纪穆斯林行政办公室的簿记和会计控制系统
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000049
S. Hamid, R. Craig, F. Clarke
{"title":"Bookkeeping and accounting control systems in a tenth-century Muslim administrative office","authors":"S. Hamid, R. Craig, F. Clarke","doi":"10.1080/09585209500000049","DOIUrl":"https://doi.org/10.1080/09585209500000049","url":null,"abstract":"An integrated accounting system existed in Muslim administrative offices of the tenth century. Evidence suggests that some modern-day-like bookkeeping and accounting control procedures may have been practised. It is reasonable to believe that Italian traders were educated in the use of sophisticated business methods by their Muslim counterparts. Importantly, the accounting system used in Muslim administrative offices was consistent with the preconditions for employing modern-day bookkeeping and accounting control procedures. The Muslim accounting system described here separated record and custodial functions, closed accounts monthly and audited them, and maintained an elaborate system of vouchers and documents of authorization to enhance internal control. Conjecture that the Muslim world contributed to the development of European accounting is justified and worthy of further research.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"192 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":"133718772","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
The costing records of George Bowes and the Grand Allies in the north-east coal trade in the eighteenth century: their type and significance 乔治·鲍斯和同盟国在18世纪东北煤炭贸易中的成本记录:它们的类型和意义
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000028
D. Oldroyd
{"title":"The costing records of George Bowes and the Grand Allies in the north-east coal trade in the eighteenth century: their type and significance","authors":"D. Oldroyd","doi":"10.1080/09585209600000028","DOIUrl":"https://doi.org/10.1080/09585209600000028","url":null,"abstract":"This article reviews the costing records of the ‘Grand Allies’, of whom George Bowes was a founder member. It assesses the contribution of these records to our knowledge of the development of cost accounting during the Industrial Revolution. It commences with an examination of the costings in the Grand Allies’ minute book, before looking for evidence of dissemination in George Bowes’ estate papers. It finds a body of practice, devised by colliery viewers, which had become widespread comparatively early in the north-east and which may have influenced costing methods in other regions, as the influence of the north-eastern viewers spread outwards during the eighteenth and nineteenth centuries. The findings in the article support other growing evidence of purposeful cost accounting in pre-industrial Britain.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"6 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":"130412970","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
Accounting Error as a Factor in Business History 会计错误是企业历史中的一个因素
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209000000012
Richard P. Brief
{"title":"Accounting Error as a Factor in Business History","authors":"Richard P. Brief","doi":"10.1080/09585209000000012","DOIUrl":"https://doi.org/10.1080/09585209000000012","url":null,"abstract":"The questions and issues that arise in thinking about the role played by accounting in business history are complex. While accounting policies and practices have economic consequences, they also are a product of decisions made by individuals and organizations in their own self-interest. Cause and effect relationships in accounting are, therefore, difficult to identify. Paradoxically, business and economic historians have not paid much attention to the details of accounting which is often seen as a technical craft. While it is not customary to regard accounting data as information in the sense that data can be translated into estimates of parameters of interest, a formal error concept is a useful one because it makes the case against viewing accounting as neutral and mechanistic quite compelling. Even if accounting is neutral and accounting choices do not reflect self-interest, accounting errors can influence behavior. The purpose of this paper is to reflect on the nature of error in accounting by using st...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"3 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":"131011793","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: 15
‘A very poor bag of physical assets’: the railway compensation issue 1921–47 “一袋非常可怜的实物资产”:1921-47年的铁路赔偿问题
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000031
G. Crompton
{"title":"‘A very poor bag of physical assets’: the railway compensation issue 1921–47","authors":"G. Crompton","doi":"10.1080/09585209600000031","DOIUrl":"https://doi.org/10.1080/09585209600000031","url":null,"abstract":"The paper considers a variety of historical opinion about the amount of compensation paid to railway shareholders at the time of nationalization in 1947. It examines their argument that the terms amounted to virtual confiscation. The development of Labour Party and trade union thinking about the proper basis of compensation is outlined up to 1946, and attention is focused on the government's decision to purchase at Stock Market prices. World War II transformed railway finances, but it is argued that a longer-term assessment of the economic performance of the industry points to the conclusion that its prospects and its value were over-estimated in 1947.","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":"134196231","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: 5
Financial management in the early Scottish motor industry 早期苏格兰汽车工业的财务管理
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000053
S. Mckinstry
{"title":"Financial management in the early Scottish motor industry","authors":"S. Mckinstry","doi":"10.1080/09585209300000053","DOIUrl":"https://doi.org/10.1080/09585209300000053","url":null,"abstract":"This study examines financial management practice in the early Scottish motor industry to c. 1930, analysing the role it played in the industry's progress and ultimate decline. Three firms dominated the industry during this period, Argyll, Albion and Arrol Johnston, and financial management in each is examined in turn, leading to the conclusion that sound financial management helped sustain Arrol Johnston and Albion. In contrast, Argyll, potentially the largest player in the industry, but which failed, was substantially damaged by financial mismanagement. The paper concludes by suggesting that, during this period, financial management in firms, and the institutional support it received, were relatively unsophisticated.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"32 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":"133130612","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
The evolution and workings of an innovatory college ‘taxation’ system: the finances of the University, and colleges, of Oxford 1883–1926 创新学院“税收”制度的演变和运作:1883-1926年牛津大学和学院的财务状况
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000056
M. Jones
{"title":"The evolution and workings of an innovatory college ‘taxation’ system: the finances of the University, and colleges, of Oxford 1883–1926","authors":"M. Jones","doi":"10.1080/09585209400000056","DOIUrl":"https://doi.org/10.1080/09585209400000056","url":null,"abstract":"During the period 1883–1926, the University, and colleges, of Oxford used an innovatory, graduated, college ‘taxation’ system which resulted in funds being redirected from the colleges to the university. This paper, which is based on original, and in some cases previously unstudied, archival evidence, examines the evolution and workings of this new system, using a particular example, the case of Magdalen College in 1913. More generally, the paper argues that the colleges made a significant contribution to university purposes, that the colleges attempted to keep control of the allocation of their own funds, that the colleges strove to minimize their cash contributions to the university and that the system enabled Oxford to retain its independence from government. Financial pressures resulting from the First World War rather than a failure of the self-financing system caused Oxford to seek governmental financial assistance.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"4 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":"125636560","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: 2
Northcliffe v. Plender: the home front, 1916 Northcliffe诉Plender: 1916年大后方
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000053
E. A. French
{"title":"Northcliffe v. Plender: the home front, 1916","authors":"E. A. French","doi":"10.1080/09585209600000053","DOIUrl":"https://doi.org/10.1080/09585209600000053","url":null,"abstract":"During the Great War the task of administering the affairs of the branches of enemy banks in Britain was entrusted to an accountant, Sir William Plender. This paper considers his performance, in view of the public criticisms made of it in 1916 by Lord Northcliffe. It argues that the criticisms are ill-founded. However, in 1916, the war was going badly for the Allies. Many thought a change of government was needed. Press attacks, such as that described, played a decisive part in achieving this change, which was crucial to the war's outcome. The attack on Plender thus made a significant contribution to the Allied victory.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"2 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":"123971376","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: 2
Benedetto Cotrugli on bookkeeping (1458)
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000035
B. Yamey
{"title":"Benedetto Cotrugli on bookkeeping (1458)","authors":"B. Yamey","doi":"10.1080/09585209400000035","DOIUrl":"https://doi.org/10.1080/09585209400000035","url":null,"abstract":"This is a review article on Professor Ugo Tucci's edition (1990) of Benedetto Cotrugli's manuscript of 1458 which includes the earliest known exposition of double entry bookkeeping. This article concentrates on the bookkeeping chapters of the manuscript which covers a range of commercial subjects, including the moral conduct of merchants.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"5 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":"128654851","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: 8
The development of life assurance accounting and regulation in the UK: reflections on recent proposals for accounting change 英国人寿保险会计和监管的发展:对近期会计变更建议的反思
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000047
Joanne Horton, R. Macve
{"title":"The development of life assurance accounting and regulation in the UK: reflections on recent proposals for accounting change","authors":"Joanne Horton, R. Macve","doi":"10.1080/09585209400000047","DOIUrl":"https://doi.org/10.1080/09585209400000047","url":null,"abstract":"At its beginnings in the late sixteenth century, UK life insurance was originally short-term, often one-year, insurance. Its development into a long-term investment medium exposed a tension between the emerging commercial accountancy conventions for stating financial position and results, based on past transactions, and the forward-looking,actuarial approach needed for the valuation of the business for solvency verification and for decisions about distributions. It is argued here that the first Companies Act in 1844 included insurance companies (unlike banks) with the generality of companies, and subjected them to the same accounting and auditing requirements, by default, as there was not yet sufficient confidence in the techniques and standing of actuaries to rely on specialist actuarial valuations. But the resulting confusion over how to present life insurance company accounts led to gradual recognition of the special nature of the public interest in insurance companies, and the nature of the accounting...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"122 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":"116369389","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: 19
Credit insurance and trade expansion in Britain, 1820–1980 英国信用保险与贸易扩张(1820-1980
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000027
A. Jamieson
{"title":"Credit insurance and trade expansion in Britain, 1820–1980","authors":"A. Jamieson","doi":"10.1080/09585209100000027","DOIUrl":"https://doi.org/10.1080/09585209100000027","url":null,"abstract":"The idea of insuring companies against the non-payment of debt by their customers, at home and abroad, developed during the nineteenth century. However, the first insurance companies to write this type of business proved shortlived. Only from the 1880s did credit insurance become a significant business in Britain, and the main foundations of the modern industry were not laid until after the First World War. Government played a significant role in this development. The state-run Export Credits Guarantee Department was established in 1919 to insure British export trade, and the government had a hand in the foundation of Trade Indemnity, the principal private credit insurer, in 1918. C. E. Heath, a prominent member of Lloyd's, played a major role in stimulating the growth of credit insurance both in Britain and abroad in the inter-war period. After 1945, credit insurance became increasingly popular, especially to assist the export trade, and by the late 1960s more than one third of all British exports were b...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"239 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":"114167446","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: 4
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