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Accounting History Publications, 1994 会计历史出版社，1994年
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000042
A. Malcolm
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引用次数: 1
Merchants' organizations and accounting regulation in eighteenth-century Spain: the ordinances of the Tribunal of Commerce of Bilbao 18世纪西班牙商人组织与会计管理:毕尔巴鄂商业法庭的法令
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000047
Esteban Hernández-Esteve
{"title":"Merchants' organizations and accounting regulation in eighteenth-century Spain: the ordinances of the Tribunal of Commerce of Bilbao","authors":"Esteban Hernández-Esteve","doi":"10.1080/09585209600000047","DOIUrl":"https://doi.org/10.1080/09585209600000047","url":null,"abstract":"After a century of clear decadence, the enthronement of the French House of Bourbon in the first years of the 18th century marked the beginning of a new period of relative economic prosperity. In the field of trade, the 18th century was characterized by the confirmation and foundation of merchants' organizations in numerous Spanish towns whose governmental license was accompanied in all cases with the granting of a special commercial jurisdiction over merchants' activities in their respective zones. This special jurisdiction was to be exercised, in some cases, by Tribunals of Commerce incorporated into merchants' organizations themselves and, in other cases, by a delegation of the Central Council for Commerce and Money. The granting of this special jurisdiction led merchants' organizations to issue commercial regulations to rule the activities of merchants belonging to their respective zones. All these regulations contain a section devoted to the keeping of account books, composing a formidable collection...","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":"123117994","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
A study of the quoted company audit market in 1886 1886年上市公司审计市场研究
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000051
Malcolm Anderson, J. Edwards, D. Matthews
{"title":"A study of the quoted company audit market in 1886","authors":"Malcolm Anderson, J. Edwards, D. Matthews","doi":"10.1080/09585209600000051","DOIUrl":"https://doi.org/10.1080/09585209600000051","url":null,"abstract":"Over the last 25 years, there has developed an interest, approaching a preoccupation, with the size and ranking of accountancy practices. The findings presented in this paper, however, suggest a high level of audit market sophistication in evidence as early as 1886. The centre point for the analysis is a league table of the twenty-two largest accountancy firms (all chartered accountancy practices) in 1886, measured in terms of quoted company audits. The league table is used, in conjunction with other material, to explore the extent to which quoted company audits were concentrated in the hands of the largest practices, and the extent to which these firms specialized in the audit of companies operating in a particular geographic location or industrial sector. The paper also considers whether City firms exerted a disproportionate influence over the audit market in 1886.","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":"131215656","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: 38
Reporting for the New Zealand health sector: a history of public or private interest? 新西兰卫生部门报告:公共利益还是私人利益的历史?
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000038
K. V. Peursem, M. Pratt, G. Tower
{"title":"Reporting for the New Zealand health sector: a history of public or private interest?","authors":"K. V. Peursem, M. Pratt, G. Tower","doi":"10.1080/09585209600000038","DOIUrl":"https://doi.org/10.1080/09585209600000038","url":null,"abstract":"The New Zealand government boasts a long history of socialized medicine, a history which is marked by significant public support for healthcare institutions. This pattern has been broken recently by policies which radically alter the structure of hospital management, which reduce the real revenues provided to health institutions and which change the reporting mechanisms between hospital management and the public. This paper considers accountability aspects of New Zealand public health policies, with specific reference to the annual report, and adopts a political economic perspective to challenge government's claim that better accountability is achieved by the current restructuring. Falling within the review is material gathered from health legislation, published health policies, journal articles and news items. The conclusion reached is that the public report policy has historically followed and reflected aspects of health care management advocated by public policy of the time, but has de-emphasized discl...","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":"130101435","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 motives for vertical integration in nineteenth-century Mississippi lumber companies 19世纪密西西比木材公司垂直整合的动机
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000030
George Schmelzle, D. L. Flesher
{"title":"The motives for vertical integration in nineteenth-century Mississippi lumber companies","authors":"George Schmelzle, D. L. Flesher","doi":"10.1080/09585209100000030","DOIUrl":"https://doi.org/10.1080/09585209100000030","url":null,"abstract":"In the nineteenth century, the lumber companies were among the most technologically advanced enterprises in the Southern States of America, relying as heavily on capital as on labour. A critical factor in the success of these companies was the need to secure an ample supply of raw materials, a situation that was solved by backward vertical integration, particularly the purchase of timberland which provided them with direct control over supplies. These companies also vertically integrated forward, especially into distribution. Though the reasons for integration, whether backward or forward, varied from company to company and from situation to situation, it enabled them to invest in production facilities which, through mass production, led to the realization of cost advantages of both scope and scale. It would appear that the successful early lumber companies undertook vertical integration for reasons which are akin to those espoused by economic theoreticians.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"12 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":"114668849","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
The dark side of the result: self-financing and accounting choices within nineteenth-century French industry 结果的阴暗面是:19世纪法国工业的自我融资和会计选择
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000055
Yannick Lemarchand
{"title":"The dark side of the result: self-financing and accounting choices within nineteenth-century French industry","authors":"Yannick Lemarchand","doi":"10.1080/09585209300000055","DOIUrl":"https://doi.org/10.1080/09585209300000055","url":null,"abstract":"From the 1820s to the First World War, French industrial companies established their growth by self-financing. This paper describes the role of accounting in implementing such a financial policy. What seems easily achievable in family concerns is sometimes more difficult in joint stock companies. Thus, to obtain optimal retention of funds, the directors used the accounting tool to maximize the ‘hidden’ part of the profit. But some shareholders were not satisfied by the information delivered and the dividend policy adopted, as ‘secret’ reserves were not always really secret. By different ways, most investment expenses were immediately written off. Such accounting choices stem from an underlying accounting paradigm which gives pre-eminence to cash flow, an inheritance of charge and discharge accounting, which removes any significance of worth from the balance sheet. The accounting tool, which was both used for and shaped by self-financing, simply sanctioned financial decisions. The accounting entry does not...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"694 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":"133044431","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: 16
The reaction of managers and financial analysts in the US and Canada towards current cost information: a positive approach 美国和加拿大的管理人员和财务分析师对当前成本信息的反应是:积极的态度
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000042
D. Cormier, B. Morard
{"title":"The reaction of managers and financial analysts in the US and Canada towards current cost information: a positive approach","authors":"D. Cormier, B. Morard","doi":"10.1080/09585209100000042","DOIUrl":"https://doi.org/10.1080/09585209100000042","url":null,"abstract":"This paper1 examines the usefulness of current cost data in respect of two user groups, managers and financial analysts. The opinions expressed by managers concerning accounting procedures (specifi...","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":"126969574","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
Classical management control in contemporary management and accounting: the persistence of Taylor and Fayol's world 当代管理与会计中的经典管理控制:泰勒与法约尔世界的延续
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000040
L. Parker, N. Lewis
{"title":"Classical management control in contemporary management and accounting: the persistence of Taylor and Fayol's world","authors":"L. Parker, N. Lewis","doi":"10.1080/09585209500000040","DOIUrl":"https://doi.org/10.1080/09585209500000040","url":null,"abstract":"This paper draws parallels between the contemporary concerns and foci of business and governments in today's international environment and those pertaining at the time of Frederick Taylor and Henri Fayol, founders of the classical management approach to control. The persistence and revived profile of the classical management model of control is linked to contemporary Western management's economic rationalism. The genesis of this model of control is explored via its founders’ personal backgrounds and industrial environments. Our contemporary classical approach to control is thus held up as a reflection of this earlier genesis.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"19 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":"125792051","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: 31
Regulating British Corporate Financial Reporting in the Late Nineteenth Century 19世纪后期英国公司财务报告的规范
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209000000014
R. H. Parker
{"title":"Regulating British Corporate Financial Reporting in the Late Nineteenth Century","authors":"R. H. Parker","doi":"10.1080/09585209000000014","DOIUrl":"https://doi.org/10.1080/09585209000000014","url":null,"abstract":"The regulation of the accounts and audit of British railways, public utilities and financial institutions in the second half of the nineteenth century has been regarded as a minor exception to the norm of a general lack of regulation of corporate financial reporting during this period. This paper establishes that these companies in fact constituted in value terms the major part of the corporate private sector. The paper argues that the reason for regulation was not primarily to protect investors but in order to control monopoly, privilege and safety. Regulatory requirements varied according to the class or size of company; sometimes applied to accounting records as well as financial statements; involved publication in many different ways; imposed uniformity for some businesses but not others; and covered measurement as well as disclosure. Auditing issues made the subject of regulation included: to whom should auditors report; who should appoint them; who could be an auditor?","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"53 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":"124723631","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: 70
A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth-century parliamentary witnesses 19世纪议会证人对公司财务披露和审计建议的横断面分析
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000038
Jon T. Stewart
{"title":"A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth-century parliamentary witnesses","authors":"Jon T. Stewart","doi":"10.1080/09585209500000038","DOIUrl":"https://doi.org/10.1080/09585209500000038","url":null,"abstract":"Parker (1990) argues that nineteenth-century British legislators consciously differentiated between regulated industries on the one hand and commercial and industrial companies on the other when enacting relevant company accounting legislation. In drawing this distinction, Parker presents a challenging perspective for explaining the development of nineteenth-century companies legislation. Given the importance of the argument to a better understanding of the period, this study subjects Parker's ‘industry difference’ hypothesis to further investigation and testing. The disclosure and auditing recommendations of witnesses before eight major select committee investigations are compared and analysed. Statistically significant differences were observed across industries. While parliamentary witnesses tended to recommend more stringent disclosure legislation for regulated industries, no statistically significant differences in compulsory auditing recommendations were observed across industries. One explanation f...","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":"124193580","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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