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Accounting, Business and Financial History最新文献

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The rise of the audit committee in UK quoted companies: a curious phenomenon? 审计委员会在英国上市公司的兴起:一个奇怪的现象?
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000035
P. Collier
{"title":"The rise of the audit committee in UK quoted companies: a curious phenomenon?","authors":"P. Collier","doi":"10.1080/09585209600000035","DOIUrl":"https://doi.org/10.1080/09585209600000035","url":null,"abstract":"This paper reviews some of the factors that have led to the widespread acceptance of audit committees by major UK companies since 1970 as an integral part of corporate governance systems. The paper also reviews the literature on the effectiveness of audit committees and questions why they should be seen as essential when the evidence on their effectiveness is so limited. The discussion covers: the influence of North American practices; the growth in the number of non-executive directors over the same period; corporate failures; pressures exerted by accountancy and other bodies; attempts to legislate to make audit committees mandatory; and the pressures for alternative board structures.","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":"130060952","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: 42
The Australian Institute of Incorporated Accountants (1892–1938) 澳大利亚注册会计师协会(1892-1938)
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000034
G. Carnegie
{"title":"The Australian Institute of Incorporated Accountants (1892–1938)","authors":"G. Carnegie","doi":"10.1080/09585209300000034","DOIUrl":"https://doi.org/10.1080/09585209300000034","url":null,"abstract":"Although there are accounts of the history of many of the early accounting bodies established in Australia, there has to date been very little recorded about the activities of the body based in the Western District of Victoria which was incorporated in 1892 as the Australian Institute of Incorporated Accountants (AIIA). This paper provides an account of the formation of the AIIA as a product of the importation of the British model of the accounting profession and elucidates the body's involvement with three issues significant to Victorian accountants in the period to 1906. It is shown that the AIIA faded into oblivion largely because of the adoption of a country membership base in Victoria with no penetration into the rapidly expanding Victorian capital city of Melbourne, the base from where the accounting bodies, which ultimately dominated the profession in Victoria, originated.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"03 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":"128958919","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
An Archivist Responds to the New Accounting History: The Case of the US Men's Clothing Industry 档案保管员对新会计史的回应:以美国男装行业为例
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000030
Tyson Thomas
{"title":"An Archivist Responds to the New Accounting History: The Case of the US Men's Clothing Industry","authors":"Tyson Thomas","doi":"10.1080/09585209500000030","DOIUrl":"https://doi.org/10.1080/09585209500000030","url":null,"abstract":"A number of new accounting histories broadly attack rational empiricism and conventional methods of archival research. They focus on interpretation and theory development and intentionally downplay the usefulness of factual material and descriptive histories. Notwithstanding their erudition and persuasiveness, these histories rarely include convincing evidence to support their impassioned and unconventional views. This paper responds to many broad-sweeping claims that are presented in several new histories by presenting firsthand evidence drawn primarily from the US men's clothing industry. This evidence shows that the standards which were introduced in the late 1910s and early 1920s were implemented in response to market pressures, were mutually determined by union and management personnel and provided tangible benefits to workers as well as to owner/managers. The paper also discusses rationales and implications of the new accounting history movement.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"67 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":"127918223","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: 36
Fixed Asset Accounting in the Shipping Industry: P&O 1840–1914 航运业的固定资产会计:P&O 1840-1914
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209000000013
C. Napier
{"title":"Fixed Asset Accounting in the Shipping Industry: P&O 1840–1914","authors":"C. Napier","doi":"10.1080/09585209000000013","DOIUrl":"https://doi.org/10.1080/09585209000000013","url":null,"abstract":"The Peninsular & Oriental Steam Navigation Company (P&O) was one of the most important British shipping companies in the nineteenth and twentieth centuries. The extensive P&O archives reveal the evolution of the company's methods of accounting for its fleet of merchant ships, from an initial arbitrary depreciation reserve fund, through relatively systematic application of the reducing balance method, to a rigid adherence to straight line depreciation. P&O saw depreciation largely as a source of internally generated funds for asset replacement, and secondarily as a means of dividend smoothing. The latter objective was also achieved through the use of a secret reserve. P&O's accounting methods were rarely innovative, but taken together they epitomize the ‘best’ accounting practices of their day.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"13 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":"122817867","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
The account book of a Derbyshire farm of the eighteenth century 18世纪德比郡一个农场的帐簿
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000041
Geoffrey A. Lee, R. Osborne
{"title":"The account book of a Derbyshire farm of the eighteenth century","authors":"Geoffrey A. Lee, R. Osborne","doi":"10.1080/09585209400000041","DOIUrl":"https://doi.org/10.1080/09585209400000041","url":null,"abstract":"The Osbome Farm Ledger (1697–1745) is a primitive personal ledger in paragraph form, relating to the affairs of William Osborne senior (1648–1720) and his son William Osborne junior (1675–1745), successive owners of Burrows Hall Farm, Brailsford, Derbyshire. The principal objectives of the paper are to assess the usefulness of this type of agricultural accounting record to both the eighteenth-century farmer and the present-day accounting/business historian.","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":"123142108","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
Government accounting for Colombia's customhouses during the nineteenth century 19世纪哥伦比亚海关的政府会计
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000039
Stephen F. Laribee, J. Laribee, Stephen P. Hogan
{"title":"Government accounting for Colombia's customhouses during the nineteenth century","authors":"Stephen F. Laribee, J. Laribee, Stephen P. Hogan","doi":"10.1080/09585209400000039","DOIUrl":"https://doi.org/10.1080/09585209400000039","url":null,"abstract":"During the nineteenth century Colombia's economy relied heavily on foreign trade, and the country's major source of revenues was the tariffs collected by the government customhouses. Because of their importance, the government was compelled to establish proper accounting for these and other duties. In 1844, it mandated a formal accounting and reporting system for all state customhouses. This system, built in part upon the Spanish legacy of colonial government, recognized the realities of an unstable political environment and an emerging government bureaucracy.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"112 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":"117141008","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
Accounting for managerial decision making in British shipping, 1870–1918 英国航运业管理决策的会计，1870-1918
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000051
B. Gordon
{"title":"Accounting for managerial decision making in British shipping, 1870–1918","authors":"B. Gordon","doi":"10.1080/09585209500000051","DOIUrl":"https://doi.org/10.1080/09585209500000051","url":null,"abstract":"The paper explores cost-accounting methods employed by British shipowners during the period in which large-scale enterprise initially emerged in theindustry. The findings reveal that shipowners employed what were by international standards relatively advanced techniques to control intra-unit operations. However, the unique characteristics of their systems, especially those governing inter-unit flows, were conditioned by network-based co-operative patterns of behaviour that arose within the merchant community. The article suggests that analyses of institutional development should include informal as well as formal systems, and should consider the formative influence of social and cultural forces.","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":"126496203","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
The birth of industrial accounting in France: the role of Pierre-Antoine Godard-Desmarest (1767–1850) as strategist, industrialist and accountant at the Baccarat Crystalworks 法国工业会计的诞生:皮埃尔-安托万·戈达尔-德马雷斯特(1767-1850)在百家乐水晶厂担任战略家、实业家和会计的角色
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000032
M. Nikitin
{"title":"The birth of industrial accounting in France: the role of Pierre-Antoine Godard-Desmarest (1767–1850) as strategist, industrialist and accountant at the Baccarat Crystalworks","authors":"M. Nikitin","doi":"10.1080/09585209600000032","DOIUrl":"https://doi.org/10.1080/09585209600000032","url":null,"abstract":"In France, the main effects of the industrial revolution were not felt until the beginning of the nineteenth century. Figuring among these effects was the elaboration of a new accounting technique, industrial accounting, which allowed the integration of cost calculation within the double entry system of bookkeeping. Accounting systems incorporating this technique were introduced by certain large firms in the 1820s in response to the new competitive environment facing them. Several accounting texts were also published which began to spell out these ideas more fully, among which that of Pierre Antoine Godard-Desmarest is singled out as being of special significance in the development of this new accounting technique. This article examines the man, his early career as an army administrator between 1792 and 1821, and thereafter as the principal director of the Baccarat Crystalworks from 1822 to 1839. More particularly we outline the strategy which he implemented to make Baccarat the foremost crystalworks in F...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"98 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":"114080580","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
Sixties child? The emergence of Jersey as an offshore finance centre 1955–71 六十年代的孩子呢?1955年至1971年，泽西岛成为离岸金融中心
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000030
Mark P. Hampton
{"title":"Sixties child? The emergence of Jersey as an offshore finance centre 1955–71","authors":"Mark P. Hampton","doi":"10.1080/09585209600000030","DOIUrl":"https://doi.org/10.1080/09585209600000030","url":null,"abstract":"This paper addresses why the relatively unknown island of Jersey emerged as a major Offshore Finance Centre (OFC) during the 1960s. Was the OFC purely the result of the context of the 1960s and the significant changes in international banking, especially in London, i.e. was Jersey just a child of its times, or was there more to it than that? Orthodox international banking theory would suggest that the location of OFCs is based upon issues of taxation or regulatory differentials, bank secrecy and political stability. However, this paper uses a materialist, fractions of capital approach to analyse the political economy of the onshore state and its specific relationship to its dependent island territories. This paradoxical political relationship underpins the feasibility of OFCs. Arguably, UK financial capital had reached hegemony by the 1960s, giving it the effective regulatory and fiscal ‘space’ for banking innovation as first manifested in the London offshore currency markets (Eurocurrencies), and then la...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"39 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":"123603808","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: 9
Accounting History Publications, 1990 会计历史出版社，1990
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209200000035
Richard E. John
{"title":"Accounting History Publications, 1990","authors":"Richard E. John","doi":"10.1080/09585209200000035","DOIUrl":"https://doi.org/10.1080/09585209200000035","url":null,"abstract":"","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":"128668427","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
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