Accounting, Business & Financial History最新文献_第9页

Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi 19世纪和20世纪初的农业会计:坎皮贵族鲁切莱家族农场的案例

Accounting, Business & Financial History Pub Date : 2007-03-01 DOI: 10.1080/09585200601127723

R. Mussari, M. Magliacani

引用次数: 11

Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale 会计与文化领域管理控制的发展:以威尼斯双年展为例

Accounting, Business & Financial History Pub Date : 2007-03-01 DOI: 10.1080/09585200601127871

Maria Bergamin Barbato, Chiara Mio

{"title":"Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale","authors":"Maria Bergamin Barbato, Chiara Mio","doi":"10.1080/09585200601127871","DOIUrl":"https://doi.org/10.1080/09585200601127871","url":null,"abstract":"Abstract The Venice Biennale, founded in 1893, is situated within the cultural sphere, covering work ranging from art, architecture, dance, music and theatre to cinema (the world-known ‘Venice Film Festival’). Throughout its life, the Biennale has experienced very troubled times, being involved in controversy, as well as undergoing significant legal and organisational changes, in particular, the transition from a public body to private one at the end of the 1990s. Dramatic changes have also affected the accounting data collection system utilised by the Biennale, which has developed from a system concerned with providing information for fulfilling specific legal provisions to one comprising a subsystem which has progressively evolved to aid the corporate strategic decision-making process. This paper critically and systematically reviews the evolution of the accounting system and management control within the Biennale. It will examine how new information requirements over the years have driven the information-accounting system to change and, in turn, how the system has been influenced by the historical setting within which the decisions were made. We also provide some thoughts regarding the future development of such systems.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"46 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122396924","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

Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586–1633 控制开支，或成本核算在威尼斯兵工厂的缓慢出现，1586-1633

Accounting, Business & Financial History Pub Date : 2007-03-01 DOI: 10.1080/09585200601127731

S. Zambon, Luca Zan

{"title":"Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586–1633","authors":"S. Zambon, Luca Zan","doi":"10.1080/09585200601127731","DOIUrl":"https://doi.org/10.1080/09585200601127731","url":null,"abstract":"Abstract This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate, which imposed on the Arsenal a stocktaking to be conducted every three years, and ad hoc galley production accounts to be kept in double entry format, where the passage of materials and work-in-process between units were recorded both in physical quantity and value. In this deliberation the Venetian Senate was clearly posing explicitly the problem of costing and the efficient use of resources within the Arsenal. Until then, the Senate controlled this organisation only by limiting the funds allocated to activities (wages, oars, ‘stuffs’) without entering into the substance of the operations. Two interrelated investigations are carried out. First, a content analysis of the 1586 document is made. Second, the question of its ‘impact’ on the Arsenal's actual accounting practices is addressed. In a 1633 Report by Alvise Molin, a magistrate of the Republic, some elements of the 1586 deliberation seem to surface, insofar as a quite sophisticated calculation of the production costs of galleys is provided. In this sense it might well be that the notion of cost emerged as a sort of ‘accidental by-product’ of the Senate's efforts aimed at introducing tighter forms of control on the Arsenal.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2007-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126644499","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: 46

The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers? 澳大利亚的金融部门和放松管制:改革的驱动力还是不情愿的追随者?

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969455

A. Fitzgibbons

引用次数: 7

Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry 标准成本、标准成本与科学管理和新技术引入二战后的桑德兰造船业

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969505

T. McLean, Thomas N. Tyson

{"title":"Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry","authors":"T. McLean, Thomas N. Tyson","doi":"10.1080/09585200600969505","DOIUrl":"https://doi.org/10.1080/09585200600969505","url":null,"abstract":"Abstract In their study of the shipbuilding, engineering and metals industries of the West of Scotland, c. 1900–1960, Fleming et al. (2000: p. 196) concluded that ‘standard costing and budgetary control hardly made any impact at all in the engineering-related industries of the West of Scotland and that this … was correlated with the non-adoption of Scientific Management’. Fleming et al. encouraged further research to determine if this pattern of adoption was replicated elsewhere during the period. In this manner, the current research focuses on the post-Second World War development of standard costs and standard costing in Sunderland, a shipbuilding town of international importance on the north-east coast of England. Although the availability of company archives is somewhat limited, we nevertheless found evidence that at least one leading shipbuilding firm undertook major modernisation and reorganisation programmes, comprising the adoption of the new technology of welding, during the study period. Allied with these radical changes, the firm employed scientific management methods and utilised standard costs, but it did not employ full systems of standard costing and variance analysis. These costing developments were built into shipbuilders' traditional information systems based on the use of cost and output curves. However, the craft administration of production remained common in many shipbuilding firms and precluded developments in scientific management and standard costing.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127018605","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

Duplicate Accounting Records: Historical Notes 会计记录副本:历史记录

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969554

B. Yamey

引用次数: 8

Accounting's Motive Power – the Vision and Reality for Management Accounting on the Nationalised Railways to 1959 会计的原动力——1959年前国有铁路管理会计的展望与现实

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969513

J. Quail

引用次数: 10

The Evolution and Development of the Swedish Insurance Market 瑞典保险市场的演变与发展

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969398

M. Lindmark, L. Andersson, M. Adams

引用次数: 23

Accounting History Publications 2005 2005年会计历史刊物

Accounting, Business & Financial History Pub Date : 2006-11-01 DOI: 10.1080/09585200600969562

Malcolm Anderson

引用次数: 11

The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia's first bank, 1817–1824 新南威尔士银行的第一批女性股东:1817-1824年澳大利亚第一家银行的股权审查

Accounting, Business & Financial History Pub Date : 2006-07-01 DOI: 10.1080/09585200600756308

Leanne Johns

引用次数: 15