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The accounting system of Magdalen College, Oxford, in 1812 1812年牛津大学莫德林学院的会计系统
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000026
M. Jones
{"title":"The accounting system of Magdalen College, Oxford, in 1812","authors":"M. Jones","doi":"10.1080/09585209100000026","DOIUrl":"https://doi.org/10.1080/09585209100000026","url":null,"abstract":"This paper adds to the knowledge of pre–1850 accounting. Based on original, archival research, it looks at the accounting system of Magdalen College, Oxford, England, in 1812, in a contemporary context. This system was based on a medieval charge/discharge system and had remained largely unchanged for hundreds of years. Its main purposes, at Magdalen, were to prevent fraud, promote accountability and facilitate the calculation of an annual dividend distributed to fellows. The system comprised two main books and six subsidiary books. There was an annual rough balance sheet (Transmissio) and audit. Possible reasons why the college was still using a charge/discharge system in 1812 are examined.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"161 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":"121251556","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
Some administrative and organizational theories of accounts 一些行政和组织会计理论
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000033
V. P. Filios
{"title":"Some administrative and organizational theories of accounts","authors":"V. P. Filios","doi":"10.1080/09585209300000033","DOIUrl":"https://doi.org/10.1080/09585209300000033","url":null,"abstract":"According to a significant European school of accounting thought, accounts better fulfil the purposes of accountability if they are grounded in organizational or administrative viewpoints. When accounting is seen as a subfield of the organizational-administrative (managerial) framework, then accounts can be examined in the light of various theories that date back almost a century. Some administrative and organizational theories of accounts are concisely analysed here after a short presentation of their original ideas, since they have been mostly unknown in the Anglo-American accounting world.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"16 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":"125171067","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
Editorial comment: business history through accounting records 编者按:企业历史通过会计记录
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000051
T. Boyns
{"title":"Editorial comment: business history through accounting records","authors":"T. Boyns","doi":"10.1080/09585209300000051","DOIUrl":"https://doi.org/10.1080/09585209300000051","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"141 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":"131813161","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
Business History: In Defence Of The Empirical Approach? 商业史:为实证方法辩护?
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000029
T. Gourvish
{"title":"Business History: In Defence Of The Empirical Approach?","authors":"T. Gourvish","doi":"10.1080/09585209500000029","DOIUrl":"https://doi.org/10.1080/09585209500000029","url":null,"abstract":"The theme of this article is the status of business history, and the methodologies with which it is associated. Business history is often regarded by more mainstream historians and business school ...","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"16 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":"133910939","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
British horse tramway company accounting practices, 1870–1914 英国有轨马车公司会计实务，1870-1914
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000039
H. Pollins
{"title":"British horse tramway company accounting practices, 1870–1914","authors":"H. Pollins","doi":"10.1080/09585209100000039","DOIUrl":"https://doi.org/10.1080/09585209100000039","url":null,"abstract":"The purpose of this article1is primarily to add to the knowledge of past accounting practices. It does this through an examination of one short-lived industry of the late nineteenth century. As part of the transport sector the horse tramway companies were subject to public regulation and control of which the most interesting feature was their liability to be purchased by local authorities after twenty-one years. Their accounting practices, typically for the period, varied greatly. Despite its being a small compact industry, the form of the companies’ published final accounts was not uniform. One of the questions pursued here is the extent to which the companies used the double-account system, introduced for the railways on the eve of the tramway era and adopted by many public utility enterprises. Another field of examination is depreciation, a subject of intense discussion in the same period, associated with a number of judicial decisions.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"26 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":"129806770","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
Accounting and the Benthams - or accounting's potentialities 会计和边沁——或者会计的潜力
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000057
S. Gallhofer, J. Haslam
{"title":"Accounting and the Benthams - or accounting's potentialities","authors":"S. Gallhofer, J. Haslam","doi":"10.1080/09585209400000057","DOIUrl":"https://doi.org/10.1080/09585209400000057","url":null,"abstract":"In Gallhofer and Haslam (1994), we argued that a critical and interpretative analysis of the late eighteenth- and early nineteenth-century ‘accounting texts’ of Jeremy and Samuel Bentham can contribute to a critique of accounting today. In that paper we were concerned to indicate ‘negating’ properties of accounting. Here, we analyse the Benthams’ accounting texts with the more general aim of seeking to discover and bring out potentialities for the more beneficial future development of accounting.","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":"133788207","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: 26
A critical look at the thoughts and theories of the early accounting educator John C. Colt 对早期会计教育家约翰·柯尔特思想和理论的批判性审视
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000032
R. Jan
{"title":"A critical look at the thoughts and theories of the early accounting educator John C. Colt","authors":"R. Jan","doi":"10.1080/09585209300000032","DOIUrl":"https://doi.org/10.1080/09585209300000032","url":null,"abstract":"John Caldwell Colt was probably the most colourful American author of bookkeeping texts from the early part of the nineteenth century. He published his textbook, The Science of Double Entry Book-keeping, in 1838. An unusual part of this text was the publication of Colt's public addresses. These provide a unique picture of the status of bookkeeping education in the United States during the 1830s and 1840s, and contain personal opinions on the origin, teaching and societal implications of double-entry bookkeeping. The lectures display Colt's fiery and combative temper, a temper that ultimately led to murder, and his death.","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":"122354132","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
The historical and social context of the introduction of double entry bookkeeping to Japan 复式记账法传入日本的历史与社会背景
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000043
Jill L. McKinnon
{"title":"The historical and social context of the introduction of double entry bookkeeping to Japan","authors":"Jill L. McKinnon","doi":"10.1080/09585209400000043","DOIUrl":"https://doi.org/10.1080/09585209400000043","url":null,"abstract":"This paper examines the historical and social circumstances surrounding the introduction of Western-style double entry bookkeeping to Japan and the related introduction of corporate reporting regulation. Both these events occurred during the latter half of the nineteenth century, and were a direct result of the enormous changes that took place in Japan's economic, political and legal systems at that time. The paper also reviews literature which demonstrates that there existed a sophisticated and logically principled system of double-classification bookkeeping in Japan well prior to the introduction of Western-style bookkeeping, and draws conclusions about the perceived importance of financial reporting for internal management and external user purposes in the development of accounting in Japan.","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":"115402164","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: 23
The transfer of accounting technology to the southern hemisphere: the case of William Butler Yaldwyn 会计技术向南半球的转移:以威廉·巴特勒·耶尔德温为例
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000029
G. Carnegie, R. H. Parker
{"title":"The transfer of accounting technology to the southern hemisphere: the case of William Butler Yaldwyn","authors":"G. Carnegie, R. H. Parker","doi":"10.1080/09585209600000029","DOIUrl":"https://doi.org/10.1080/09585209600000029","url":null,"abstract":"During the nineteenth century accounting techniques, institutions and concepts were transferred from the UK to the southern hemisphere as British people and capital colonized the relatively empty lands of Australia, New Zealand and South Africa. This paper examines the writings of William Butler Yaldwyn (1842–1921), author of the earliest work on accounting published in New Zealand, six works published in Australia and two in South Africa.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"48 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":"115858711","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: 54
Educational accounting, accountability and accountants in the era of the ‘Scotch’ school boards,1872–1918 “苏格兰”学校董事会时代的教育会计、问责制和会计师，1872年至1918年
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000047
P. Connelly, Marie Fletcher, S. Mckinstry
{"title":"Educational accounting, accountability and accountants in the era of the ‘Scotch’ school boards,1872–1918","authors":"P. Connelly, Marie Fletcher, S. Mckinstry","doi":"10.1080/09585209500000047","DOIUrl":"https://doi.org/10.1080/09585209500000047","url":null,"abstract":"This study examines the accounting arrangements surrounding Scottish school boards during the period 1872–1918, highlighting the statements and conventions used at local and national levels, together with the audit arrangements in place over the period. Each board treasurer maintained a bookkeeping system based on an analysed cash book and general ledger. This culminated in the local publication of an audited income and expenditure statement, annually, consolidated and published at national and parliamentary levels. The paper concludes that the success of school boards over the period examined owed much to this system, and, while their abolition was perhaps timely, it led to a loss of local accountability.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"11 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":"124008993","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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