Accounting History Review最新文献

Accounting for sustainability in water supply: the case of the ‘Bottini Aqueduct’ in medieval times 供水可持续性核算：中世纪 "博蒂尼水渠 "案例

IF 0.6

Accounting History Review Pub Date : 2024-08-21 DOI: 10.1080/21552851.2024.2391294

Maria Cleofe Giorgino, Federico Barnabè

引用次数: 0

‘American Bookkeeping’ in the late-nineteenth and early-twentieth centuries which was not American 十九世纪末二十世纪初非美国式的 "美国簿记

IF 0.6

Accounting History Review Pub Date : 2024-08-06 DOI: 10.1080/21552851.2024.2382712

Sebastian Hoffmann, Stephen A. Zeff

引用次数: 0

‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century 为音乐负责"。十九世纪初巴勒莫卡罗利诺地区剧院的制度逻辑

IF 0.6

Accounting History Review Pub Date : 2024-08-04 DOI: 10.1080/21552851.2024.2382746

Roberto Rossi, Warwick Funnell

引用次数: 0

Reflections from the Editor’s Desk 编辑的思考

IF 0.6

Accounting History Review Pub Date : 2024-03-02 DOI: 10.1080/21552851.2024.2315698

Cheryl S. McWatters

引用次数: 0

Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936 衡量利润和业绩，一个警世故事：伯明翰小武器公司（1911-1936 年

IF 0.6

Accounting History Review Pub Date : 2024-01-10 DOI: 10.1080/21552851.2023.2301077

Trevor Boyns

引用次数: 0

In memory of Esteban Hernández Esteve, 1931–2023 纪念埃斯特万-埃尔南德斯-埃斯特韦，1931-2023 年

IF 0.6

Accounting History Review Pub Date : 2023-12-05 DOI: 10.1080/21552851.2023.2287750

Yannick Lemarchand

引用次数: 0

Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1667 欺骗“杰克塔”:1754-1667年英国皇家海军海员的工资

Accounting History Review Pub Date : 2023-09-10 DOI: 10.1080/21552851.2023.2250824

Geoff Burrows, Phillip Cobbin, Jane Hronsky

引用次数: 0

Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950) 社会和道德责任在行动:意大利企业家庭社会责任的宗教根源(1900-1950)

IF 0.6

Accounting History Review Pub Date : 2023-07-06 DOI: 10.1080/21552851.2023.2226708

A. Lazzini, S. Lazzini, Federica Balluchi

引用次数: 0

Learning from history. Deconstructing the charge-and-discharge system within an accountability context 从历史中学习。在问责制背景下解构充放电制度

IF 0.6

Accounting History Review Pub Date : 2023-01-02 DOI: 10.1080/21552851.2023.2207609

Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia

{"title":"Learning from history. Deconstructing the charge-and-discharge system within an accountability context","authors":"Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia","doi":"10.1080/21552851.2023.2207609","DOIUrl":"https://doi.org/10.1080/21552851.2023.2207609","url":null,"abstract":"ABSTRACT The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"117 1","pages":"1 - 27"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80619758","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

‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective ' Non è mai troppo tardi '。为公共教育服务的意大利电视节目(1958-1967):历史视角下的会计

IF 0.6

Accounting History Review Pub Date : 2023-01-02 DOI: 10.1080/21552851.2023.2204117

Damiano Cortese, Silvia Sinicropi

{"title":"‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective","authors":"Damiano Cortese, Silvia Sinicropi","doi":"10.1080/21552851.2023.2204117","DOIUrl":"https://doi.org/10.1080/21552851.2023.2204117","url":null,"abstract":"ABSTRACT ‘Telescuola’ (translated readily as ‘Teleschool’) was an innovative educational television project realised by the Italian radio and television broadcasting service – RAI (1958–1967) that aimed at improving the conditions of the population through TV lessons, specifically by contributing to the literacy of adults. Using financial statements from RAI, data from the Ministry of Public Education and Labour – considered from an ‘accounting [in] history’ perspective – as well as different evidence (annual reports, governmental documents, sociological data), literature and historiography on the subject, the study investigates the influence of the initiative as a path to people’s emancipation built on an instrument (the television) typically associated with power. The theoretical framework relates to the power/empowerment effects of mass media and is founded on a critical discussion of the notion of Synopticon (that is a concomitant conception to that of the Panopticon). The study therefore contributes to the debate about the effects of mass media and fosters deeper understanding by contextualising accounting recordings within these social and historical frameworks.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"36 1","pages":"29 - 45"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90072240","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