发布求助
文献互助 智能选刊 最新文献

Accounting History Review最新文献

筛选
英文 中文
Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries) 公地会计:西班牙北部自然资源的簿记和管理(16至20世纪)
IF 0.6
Accounting History Review Pub Date : 2017-08-03 DOI: 10.1080/21552851.2017.1359100
José-Miguel Lana-Berasain
{"title":"Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)","authors":"José-Miguel Lana-Berasain","doi":"10.1080/21552851.2017.1359100","DOIUrl":"https://doi.org/10.1080/21552851.2017.1359100","url":null,"abstract":"ABSTRACT The accountability, which both monitors and other officials have to users, is an important condition for long-lasting common pool resources. This study examines the historical use of accounting techniques as an ingredient of common property regimes, emphasising stewardship theory. The use of accounting by peasant communities, at least from the sixteenth century, is demonstrated through two case studies: a small irrigation community (Regadío de Arbanta) and a large intercommon forest (Sierra de Lóquiz), both in the Spanish province of Navarre. Although other hierarchical institutions, such as royal officers, religious entities and lords, made use of calculation at the time, the peculiarity of peasant accounting is that it was embedded in an egalitarian culture and served to ensure intergenerational reciprocity. Small size and low levels of inequality favoured accountability in a horizontal scheme. The article concludes that those rural communities made use of the calculation technologies available during the Renaissance mainly due to endogenous motivation. The use of accounting served the needs of local communities’ financial control, and reinforced community links, thereby favouring the sustainability of both the communities themselves and their resources.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"20 1","pages":"223 - 248"},"PeriodicalIF":0.6,"publicationDate":"2017-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85283609","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: 7
The Chinese accounting reformation of the 1930s 20世纪30年代的中国会计改革
IF 0.6
Accounting History Review Pub Date : 2017-05-04 DOI: 10.1080/21552851.2017.1326955
Lan Peng, Alistair M. Brown
{"title":"The Chinese accounting reformation of the 1930s","authors":"Lan Peng, Alistair M. Brown","doi":"10.1080/21552851.2017.1326955","DOIUrl":"https://doi.org/10.1080/21552851.2017.1326955","url":null,"abstract":"ABSTRACT This study examines the Chinese accounting reformation of the 1930s. The reformist work of Xu, the 1929 Company Law and the rapid expansion of Chinese commercial activity allowed a melding of the Westernised debit-credit model with the Chinese traditional accounting model. The fusion was complex, partly because two competing groups – reformationists and transformationists – had a different sense of scientific accounting development. What transpired, however, was a clinging by small to medium-sized entities to the Chinese traditional indigenous bookkeeping system, a preparedness by other small to medium-sized entities to take on Xu’s reformed Chinese-style method, and a willingness by large entities to engage with Western forms of accounting.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"66 1","pages":"177 - 199"},"PeriodicalIF":0.6,"publicationDate":"2017-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75296477","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
Ad hoc referees – Accounting History Review 2016 特设裁判-会计历史回顾2016年
IF 0.6
Accounting History Review Pub Date : 2017-05-04 DOI: 10.1080/21552851.2017.1286820
{"title":"Ad hoc referees – Accounting History Review 2016","authors":"","doi":"10.1080/21552851.2017.1286820","DOIUrl":"https://doi.org/10.1080/21552851.2017.1286820","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"88 1","pages":"217 - 217"},"PeriodicalIF":0.6,"publicationDate":"2017-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83822454","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
A public sector accounting technology and its association with a transition to responsible government 公共部门会计技术及其与向负责任政府过渡的关系
IF 0.6
Accounting History Review Pub Date : 2017-05-04 DOI: 10.1080/21552851.2016.1264984
R. Baker, Morina D. Rennie
{"title":"A public sector accounting technology and its association with a transition to responsible government","authors":"R. Baker, Morina D. Rennie","doi":"10.1080/21552851.2016.1264984","DOIUrl":"https://doi.org/10.1080/21552851.2016.1264984","url":null,"abstract":"ABSTRACT This study examines the introduction of an accounting technology in the Province of Canada, namely the collection and reporting of all revenues and expenditures from departments and customs offices. Drawing on insights from Foucault’s discontinuities in systems of thought, governmentality, and discipline, we argue that while this technology was not an incontrovertibly superior approach, it was consistent with a new rhetoric associated with the transition from colonial sovereign rule to responsible government.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"25 1","pages":"115 - 142"},"PeriodicalIF":0.6,"publicationDate":"2017-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77306263","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: 5
The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944 利用会计信息关闭工厂和创造收入:以南海开发公司1937-1944年为例
IF 0.6
Accounting History Review Pub Date : 2017-05-04 DOI: 10.1080/21552851.2017.1323652
Y. Sumi
{"title":"The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944","authors":"Y. Sumi","doi":"10.1080/21552851.2017.1323652","DOIUrl":"https://doi.org/10.1080/21552851.2017.1323652","url":null,"abstract":"ABSTRACT This study presents an additional important case clarifying the role of accounting in reconciling the dilemma faced by Japanese special companies in choosing between pursuing profits as a private entity and responding to the national interest under the conditions of the Second World War. The focus is placed on the transformations that occurred in the accounting practices adopted by the South Seas Development Company (SSDC), a special company heavily committed to Japan’s territory management in Micronesia during the inter-war period. The study demonstrates that the SSDC’s management initially used accounting information, such as segment profitability, to make economic decisions for the purpose of selecting its business centres, in response to the ‘South Construction Project’ requested by the Japanese army. However, subsequent to the outbreak of the Pacific War in 1941, the nature of accounting information used was transformed in order for the SSDC to be able to manipulate accounting income to secure an acceptable level of dividends to respond to the demands of shareholders.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"28 1","pages":"143 - 175"},"PeriodicalIF":0.6,"publicationDate":"2017-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75339978","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: 3
The farm as an accounting laboratory: an essay on the history of accounting and agriculture 作为会计实验室的农场:一篇关于会计和农业历史的文章
IF 0.6
Accounting History Review Pub Date : 2017-04-19 DOI: 10.1080/21552851.2017.1314014
M. Giraudeau
{"title":"The farm as an accounting laboratory: an essay on the history of accounting and agriculture","authors":"M. Giraudeau","doi":"10.1080/21552851.2017.1314014","DOIUrl":"https://doi.org/10.1080/21552851.2017.1314014","url":null,"abstract":"The shop, the factory, the office: these appear, to the popular imaginary, as natural sites for accounting, and for accountants. They are the places where accounting is usually said to be invented and practised, the places where accounting sustains business. The shop stands for commerce, which reportedly saw the emergence of double-entry bookkeeping in the so-called ‘commercial revolution’ of the early-modern times. The factory stands out as the chief target of management accounting from the nineteenth century and its ‘industrial revolution’. The office is where accounting clerks work, but also itself an object of productive accountability in the ‘service economy’ of the twentieth century.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"21 1","pages":"201 - 215"},"PeriodicalIF":0.6,"publicationDate":"2017-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81700828","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: 17
Operational and accounting regulations in Spanish municipal pósitos 西班牙市政运营和会计条例pósitos
IF 0.6
Accounting History Review Pub Date : 2017-01-02 DOI: 10.1080/21552851.2016.1192048
José-Manuel Prado-Lorenzo, Rufino García-Salinero, M. González-Bravo
{"title":"Operational and accounting regulations in Spanish municipal pósitos","authors":"José-Manuel Prado-Lorenzo, Rufino García-Salinero, M. González-Bravo","doi":"10.1080/21552851.2016.1192048","DOIUrl":"https://doi.org/10.1080/21552851.2016.1192048","url":null,"abstract":"ABSTRACT Pósitos were institutions established in Spain from the fourteenth and fifteenth centuries onwards to ensure continuity in the supply of grain (at reasonable prices) to sectors of the rural population of modest means, for whom they provided a vitally important subsistence lifeline in years of bad harvests. They were funded by a mixture of contributions from local municipal councils, from the Church and from wealthy individuals, and each pósito was governed by its own individual foundation documents until 1584, when a Royal Pragmatic (a type of legislation particular to Spain) introduced a common system of regulation to be followed by all pósitos. The main purpose of this article is to describe and analyse the development of the operational and accounting regulations applicable to pósitos and to contextualise the issuance of new or updated regulations against a range of background political, social and economic developments, beginning with the standardisation of the pósitos in 1584 and ending with their virtual disappearance in 1998. Although the bookkeeping employed in the administration of the pósitos continued to be in single-entry form, in association with related internal controls it was adequate to record the transactions undertaken by the pósitos.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"14 1","pages":"27 - 72"},"PeriodicalIF":0.6,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81311267","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
Publication trends and the network of publishing institutions in accounting: data on The Accounting Review, 1926–2014 出版趋势与会计出版机构网络:《会计评论》1926-2014年数据
IF 0.6
Accounting History Review Pub Date : 2017-01-02 DOI: 10.1080/21552851.2016.1192049
Christian Lohmann, Marc Eulerich
{"title":"Publication trends and the network of publishing institutions in accounting: data on The Accounting Review, 1926–2014","authors":"Christian Lohmann, Marc Eulerich","doi":"10.1080/21552851.2016.1192049","DOIUrl":"https://doi.org/10.1080/21552851.2016.1192049","url":null,"abstract":"ABSTRACT Our study charts the development of the accounting community by tracing publication trends and changes in methodology, including a major shift towards positive and neoclassical economics, multi-authorship and the prevalence of particular institutions, as reflected in The Accounting Review (TAR) between 1926 and 2014. Using network analysis, we identify distinct networks in this community and show that while the network of the institutions to which TAR authors were affiliated in the analysed period became diverse, the network of the institutions from which TAR authors received their doctorate remained dominated by a relatively small group of élite US universities.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"57 1","pages":"1 - 25"},"PeriodicalIF":0.6,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73081502","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: 18
Industrial profitability in the trans-World War II period, 1938–1950 第二次世界大战期间的工业利润，1938-1950
IF 0.6
Accounting History Review Pub Date : 2017-01-02 DOI: 10.1080/21552851.2016.1246255
A. Arnold
{"title":"Industrial profitability in the trans-World War II period, 1938–1950","authors":"A. Arnold","doi":"10.1080/21552851.2016.1246255","DOIUrl":"https://doi.org/10.1080/21552851.2016.1246255","url":null,"abstract":"ABSTRACT World War II had major effects on the British economy, yet we know very little about wartime levels of profitability, despite their importance to individual businessmen, to signalling mechanisms for resource allocation, and to social cohesion under wartime conditions. The Companies Acts of 1947–1948 greatly improved corporate disclosures and brought many existing secret reserves to the surface. This study analyses the publicly filed information of a set of major UK-quoted companies in order to provide a consistent series of profit rates for British industry and thereby add to our knowledge of the trans-war period 1938–1950.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"30 1","pages":"101 - 114"},"PeriodicalIF":0.6,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80776361","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
A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany 对有用知识的探索:丹麦和德国北部农业会计的早期发展
IF 0.6
Accounting History Review Pub Date : 2017-01-02 DOI: 10.1080/21552851.2016.1264985
M. Lampe, P. Sharp
{"title":"A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany","authors":"M. Lampe, P. Sharp","doi":"10.1080/21552851.2016.1264985","DOIUrl":"https://doi.org/10.1080/21552851.2016.1264985","url":null,"abstract":"ABSTRACT We discuss the early development of sophisticated agricultural accounting in Northern Germany and Denmark within a framework that establishes the role of accounting for knowledge generation and subsequent economic growth. We highlight the work of Thaer, on encouraging and systematising the use of double-entry bookkeeping in agriculture for scientific and efficiency purposes, and that of Gyllembourg, who emphasised the calculation of economic returns in monetary value. Evidence exists to suggest that their work was the basis upon which further developments in accounting practice in the nineteenth century were laid, supporting the rapid modernisation and success of Danish agriculture.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"68 1","pages":"73 - 99"},"PeriodicalIF":0.6,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87068797","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: 12
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信