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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
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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
{"title":"‘American Bookkeeping’ in the late-nineteenth and early-twentieth centuries which was not American","authors":"Sebastian Hoffmann, Stephen A. Zeff","doi":"10.1080/21552851.2024.2382712","DOIUrl":"https://doi.org/10.1080/21552851.2024.2382712","url":null,"abstract":"This article conducts a study of the circumstances surrounding an ‘invention’ by Edmond Degrange père in 1804 which was said to be ‘American’. Degrange sought to simplify double-entry bookkeeping b...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"106 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142176011","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
‘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
{"title":"‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century","authors":"Roberto Rossi, Warwick Funnell","doi":"10.1080/21552851.2024.2382746","DOIUrl":"https://doi.org/10.1080/21552851.2024.2382746","url":null,"abstract":"We analyse the foundation and organisation of the Regio Teatro Carolino (RTC) in Palermo in the mid-eighteenth century, and its development at the beginning of the nineteenth century. In particular...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"57 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141932812","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
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
{"title":"Reflections from the Editor’s Desk","authors":"Cheryl S. McWatters","doi":"10.1080/21552851.2024.2315698","DOIUrl":"https://doi.org/10.1080/21552851.2024.2315698","url":null,"abstract":"Published in Accounting History Review (Vol. 33, No. 2-3, 2023)","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"46 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140046549","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
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
{"title":"Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936","authors":"Trevor Boyns","doi":"10.1080/21552851.2023.2301077","DOIUrl":"https://doi.org/10.1080/21552851.2023.2301077","url":null,"abstract":"Prior to the enactment of the Companies Act 1948, the ability of British company directors to largely determine the nature and form of the corporate financial statements published by their company,...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"7 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422755","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
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
{"title":"In memory of Esteban Hernández Esteve, 1931–2023","authors":"Yannick Lemarchand","doi":"10.1080/21552851.2023.2287750","DOIUrl":"https://doi.org/10.1080/21552851.2023.2287750","url":null,"abstract":"Published in Accounting History Review (Ahead of Print, 2023)","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"20 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138563487","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
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
{"title":"Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1667","authors":"Geoff Burrows, Phillip Cobbin, Jane Hronsky","doi":"10.1080/21552851.2023.2250824","DOIUrl":"https://doi.org/10.1080/21552851.2023.2250824","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136073140","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
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
{"title":"Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)","authors":"A. Lazzini, S. Lazzini, Federica Balluchi","doi":"10.1080/21552851.2023.2226708","DOIUrl":"https://doi.org/10.1080/21552851.2023.2226708","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"6 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81706463","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
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
Accounting history publications 2022 会计历史出版物2022
IF 0.6
Accounting History Review Pub Date : 2023-01-02 DOI: 10.1080/21552851.2023.2199789
Martin E. Persson
{"title":"Accounting history publications 2022","authors":"Martin E. Persson","doi":"10.1080/21552851.2023.2199789","DOIUrl":"https://doi.org/10.1080/21552851.2023.2199789","url":null,"abstract":"Listed below are 2022 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting publication with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used to gather these publications. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"11 1","pages":"47 - 52"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78552529","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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