Accounting, Business & Financial History最新文献

{"title":"Irish voluntary hospitals: an examination of a theory of voluntary failure","authors":"Geraldine B. Robbins, I. Lapsley","doi":"10.1080/09585200701824757","DOIUrl":"https://doi.org/10.1080/09585200701824757","url":null,"abstract":"This paper examines the success and failure of voluntary hospital organisations in Ireland during the twentieth and twenty-first centuries. The study draws on (and extends) Salamon's theory of voluntary failure by examining the activities of religious organisations responsible for the ownership, management and delivery of acute hospital care. This theoretical perspective identifies a number of dimensions of organisational life for voluntary organisations, which precipitated the demise of organisations as voluntary sector entities, particularly issues of resource-dependency. This study shows that in the Irish hospital context many religiously owned voluntary hospitals have followed the predictable route to failure – culminating either in closure or transfer to public sector ownership, although some others have withstood the difficulties commonly encountered by voluntary organisations (VOs) as outlined by Salamon.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129085201","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}

{"title":"American Accountants in 1880","authors":"Thomas A. Lee","doi":"10.1080/09585200701609554","DOIUrl":"https://doi.org/10.1080/09585200701609554","url":null,"abstract":"Abstract Although much has been written about the foundation and maturation of the early US public accountancy profession, little is known about the community of American accountants that existed prior to the main foundational events of the 1880s and 1890s. Using data extracted from the 1880 US Census, this study provides a contextualised review of American accountants in that year. Contextual factors include the population and manufacturing economy of the US in 1880, and other accounting service providers such as auditors and bookkeepers. The study reveals a very small community of accountants relative to the US population and manufacturing economy, occupational and economic distinctions between accountants, auditors and bookkeepers, little evidence of public accountancy as a significant occupation, the presence of a small female subset of the accountant community, and a significant proportion of accountants associated with lower socio-economic classifications and immigration. The evidence of the study is consistent with contemporary comments recorded by British public accountants and American bookkeepers.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122890852","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}

{"title":"Spacek's Contributions to Accounting Thought Revisited","authors":"R. Bloom","doi":"10.1080/09585200701609596","DOIUrl":"https://doi.org/10.1080/09585200701609596","url":null,"abstract":"Abstract While he was managing partner and chair of Arthur Andersen in the l950s and 1960s, Leonard Spacek was an outspoken critic of public accounting, complaining about its failure to establish a coherent set of objectives for financial statements, its illogical principles and methods, and its principle-setting process. He was the conscience of the public accounting community during this time period, a critic from within. As far as Spacek was concerned, ‘fairness’ was the central objective of financial reporting, though he never specifically defined the term. In light of the recent high-profile corporate and accounting scandals, including Enron and World.com, both of which were audited by Arthur Andersen, it is useful to analyse Spacek's ideas on the public role of accounting from his speeches and writings with emphasis on the theme of fairness. Given the firm's long-term commitment to quality audits, it was ironic that Andersen fell victim to these scandals.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130331458","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}

{"title":"The Bilateral Relationship between Accounting History and Business History: A French Perspective1","authors":"Patrick Fridenson","doi":"10.1080/09585200701609570","DOIUrl":"https://doi.org/10.1080/09585200701609570","url":null,"abstract":"This is a plea for a warm and close relationship between business history and accounting history. On the one hand I wish to argue that business history is not a luxury merely for accounting historians, but a necessity; on the other hand I wish to argue that business historians will benefit from closer contacts with the work and researches of accounting historians. These bilateral relationships are seen in this paper from a French viewpoint, that is from that of a group of scholars, both business historians and accounting historians, comprising roughly 70 people, dispersed throughout departments of history and departments of management in universities or business schools or engineering schools, who have learnt to work together through a journal, Entreprises et Histoire, through annual national conferences and through direct personal relationships. I wish to make my case in three parts: the first part will provide an overview of some major aspects of business history; the second part will consider what I see as some important aspects of accounting history for business historians; and, in the last part, I will pose some questions inspired mainly by the French case.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129289534","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}

{"title":"Adapting not Adopting: 1958 – 74. Accounting and Managerial ‘Reform’ in the Early NHS","authors":"N. Robson","doi":"10.1080/09585200701609620","DOIUrl":"https://doi.org/10.1080/09585200701609620","url":null,"abstract":"Abstract This paper examines accounting and managerial reform in the public sector National Health Service (NHS) hospitals in the UK from 1958–74. This period is often regarded as one of ‘consolidation’ (Klein, 1995; Webster, 1998) after the ‘turmoil’ of the early years of the NHS, though there were a number of attempts to improve ‘efficiency’ through initiatives largely rooted in commercial practice. There was a deeply embedded respect for local self governance rather than central ‘command and control’ (Harrison, 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting practitioners and senior civil servants appeared to be content to adjust existing accounting processes rather than embrace major change. The paper concludes with a review of possible factors mitigating against more radical accounting innovation.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114315462","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}

{"title":"‘A Public Expert in Matters of Account’: Defining the Chartered Accountant in England and Wales","authors":"Malcolm Anderson, John Richard Edwards, R. Chandler","doi":"10.1080/09585200701609588","DOIUrl":"https://doi.org/10.1080/09585200701609588","url":null,"abstract":"Abstract This study addresses the attempts by the Institute of Chartered Accountants in England and Wales (ICAEW) to set its professional boundaries based on the performance of work in order to create a definition of the specialist chartered accountant or ‘public expert in matters of account’. The article, located in the 1880–1900 period, provides an insight into the activities and arenas in which chartered accountants could engage. The complexities associated with this demarcation between permissible and non-permissible activities, revealed through a series of ‘test cases’, were exacerbated by the ‘grandfather clauses’ contained in the ICAEW's Royal Charter.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114823828","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}

{"title":"Securing the Repeal of a Tax on the ‘raw material of thought’","authors":"L. Oats, P. Sadler","doi":"10.1080/09585200701609562","DOIUrl":"https://doi.org/10.1080/09585200701609562","url":null,"abstract":"Abstract When first introduced in 1712, and throughout the eighteenth century, the stamp duty on newspapers was primarily intended as a revenue raising measure with censorship as a subsidiary, but not unintended, by-product (Sadler & Oats, 2002). In the nineteenth century the stamp duty became known, more justifiably, as a ‘tax on knowledge’ and it was increasingly criticised as being an overt form of censorship. A campaign in the 1830s to have the tax repealed resulted in a compromise, in 1836, in the form of a significant reduction in the duty from 4d to 1d per half sheet of newspaper. The stamp duty was eventually repealed in 1855, largely as a result of the activities of ‘The Newspaper Stamp Abolition Committee’, a campaign run on different lines to that of the 1830s. This paper examines this second abolition campaign, which adopted unusual tactics in pursuit of the repeal of the tax. It demonstrates the tensions between social reformers and business interests in securing the repeal of a dysfunctional tax.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121588096","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}

{"title":"Call for papers for a special issue of Accounting, Auditing and Accountability Journal: ‘Accounting and the Visual’","authors":"","doi":"10.1080/09585200701376675","DOIUrl":"https://doi.org/10.1080/09585200701376675","url":null,"abstract":"This special issue aims to contribute to a recent and steadily growing interest in organisational visual images and methodologies with particular application to the field of accounting. In essence, the practices of accounting for and auditing organisational activity relate to visualisation – rendering tangible and intangible values visible in the form of reports, charts, graphs, diagrams and pictures for instance. These artefacts can fruitfully be studied from a visual perspective as being traces of – and drivers for – organisational action, processes and culture, as indeed can organisational artefacts more generally. Likewise, the changing image of accounting as a profession can be read visually, for example trends in corporate architecture, space and accountants’ professional identity. The extent to which organisations trade on their image in such societies is also worthy of attention. Branding, organisational and/or corporate aesthetics management, and the construction of symbolically redolent buildings are all visual activities, and ways of accounting for the visual is also a theme we might usefully engage with. For example, in New Zealand, the ‘arts bonus points’ scheme allows organisations to gain more favourable planning decisions if they agree to invest in and display publicly accessible artworks in their buildings – importantly, these points are tradable, effectively creating a market that leads to the concept of an ‘aesthetic bottom line’ (Monin & Sayers, 2006). In addition, accounting and management control processes can be studied visually through the use of documentary photography, photo-elicitation techniques and respondent-led photography. In sum, as contemporary societies become defined by their ‘visual culture’ and technological advancements mean that ‘the image’becomes all-important in every sphere of life, so organisational and accounting scholars must engage with these developments theoretically, empirically and methodologically. To date, the role of images and the visual world has been strangely overlooked in organisational research despite having a healthy provenance in the social sciences more generally, and a prominent profile across arts disciplines and associated cultural studies. This special issue aims to begin to rectify this neglect. With these ideas in mind, we invite contributions that address any aspect of the visual and accounting, whether theoretical, empirical or methodological. We would particularly welcome creative, innovative approaches to the topic. An indicative, but not exhaustive, list of what we see as potential questions or approaches of interest is given below:","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134257346","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}

{"title":"A Possibilitarian History of Price Change Accounting in the UK: 1971–1985","authors":"B. Rutherford","doi":"10.1080/09585200701376642","DOIUrl":"https://doi.org/10.1080/09585200701376642","url":null,"abstract":"Abstract This paper offers a ‘possibilitarian’ analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting. Had a substantial period of widespread compliance within a stable regime eventuated, a quite different dynamic might have emerged, including significant user pressure to maintain current cost accounting, thereby underpinning the regime and leading to its long-term survival.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121903608","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}

{"title":"The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting","authors":"W. Funnell","doi":"10.1080/09585200701376618","DOIUrl":"https://doi.org/10.1080/09585200701376618","url":null,"abstract":"Abstract In 1215 Magna Carta determined freedom from executive oppression, or liberty, as the essential principle of the English Constitution and parliament as the bulwark against executive attempts to diminish the liberty of individuals. This constitutional precedence of liberty was confirmed after the Revolution in 1688 by the constitutional settlement which strengthened the financial accountability of the executive to parliament. Regular accounting for military expenditures especially became a critical component of the new accountability measures. Despite the overwhelming significance of liberty for the English Constitution and the contributions of accounting to preserving liberty, public sector accounting continues to attract few accounting historians. As a consequence, the vast historical resources contained in British Parliamentary Papers and the records of parliamentary debates continue to go largely unnoticed by all but a few accounting historians.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123225520","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}