Accounting History Review最新文献

{"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}

{"title":"Accounting [in] History Accounting History Review Annual ConferenceEdge Hill University Business School","authors":"C. McWatters, Alisdair Dobie","doi":"10.1080/21552851.2023.2232984","DOIUrl":"https://doi.org/10.1080/21552851.2023.2232984","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"9 1","pages":"53 - 53"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73688718","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":"Accounting analysis of the Achaemenes archives: a summative content analysis","authors":"M. Namazi, Fatemeh Taak","doi":"10.1080/21552851.2023.2165515","DOIUrl":"https://doi.org/10.1080/21552851.2023.2165515","url":null,"abstract":"ABSTRACT This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content analysis to examine accounting clay-tablets found in the fortifications of the Persepolis. The tablets date back to the thirteenth to the twenty-eighth year (509–494 BCE) of the rule of Darius the Great of the Achaemenid Empire. The findings reveal the development of an elaborate accounting system that represented physical duality (transfer of actual physical commodities in the scheme of input-output analysis) as well as social duality (transfer of ownership, investing and/or lending and borrowing within the input-output system). The use of tokens to record, classify, and analyse accounts, to establish control and accountability, and to allocate resources suggests that our present-day systems are grounded in the knowledge transmission of earlier eras.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"125 1","pages":"145 - 171"},"PeriodicalIF":0.6,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75846948","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":"Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model","authors":"Irfan Ullah, Arshadi Ali","doi":"10.1080/21552851.2022.2137536","DOIUrl":"https://doi.org/10.1080/21552851.2022.2137536","url":null,"abstract":"ABSTRACT This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"9 1","pages":"173 - 199"},"PeriodicalIF":0.6,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81383163","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":"28th Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Nantes Université – IAE Economie & Management 22, 23 and 24 March 2023","authors":"C. McWatters","doi":"10.1080/21552851.2022.2106398","DOIUrl":"https://doi.org/10.1080/21552851.2022.2106398","url":null,"abstract":"Launched at Nantes in 1995, the Journées d’Histoire du management et des organisations returns to its roots in 2023 with a conference that captures its ‘heritage’ on several dimensions, especially as we shall celebrate the tenth anniversary of the AHMO founded in 2013. On this occasion, we have chosen to twin the JHMO and the Accounting History Review Annual Conference to celebrate the longstanding links forged with Accounting History Review (previously Accounting, Business and Financial History). In this vein, the AHMO","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"27 1","pages":"91 - 95"},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88181093","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 nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century","authors":"Alessandro Capocchi, P. Orlandini, M. Pierotti, S. Amelio","doi":"10.1080/21552851.2021.2025113","DOIUrl":"https://doi.org/10.1080/21552851.2021.2025113","url":null,"abstract":"ABSTRACT This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"109 1","pages":"1 - 29"},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78404223","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":"Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’","authors":"Carmelo Marisca, Gustavo Barresi, Nicola Rappazzo","doi":"10.1080/21552851.2022.2089703","DOIUrl":"https://doi.org/10.1080/21552851.2022.2089703","url":null,"abstract":"ABSTRACT This study investigates the role that the analysis of accounting books can assume for the functioning of an industry self-regulatory institution. If industry self-regulatory institutions have been extensively studied, scholars have neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on the ‘Unione Commercianti in Manifatture di Milano’, created in 1898. The Union contributed towards preserving fair and honest trade in the textiles industry, and to protecting the credit rights of members involved in the bankruptcy proceedings of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings. According to institutional theory, for each organisation the analysis of accounting books represents a mechanism for arbitrating, a tool to evaluate whether or not to try to recover credit rights. Considering the difficulty for organisations to arbitrate, the need to acquire and analyse the financial information of customers involved in bankruptcy proceedings represented a key factor for the creation of the Union. Its ability to evaluate bankruptcy proceedings through the investigation of accounting books – conducting ‘accounting and legal autopsies’ in many proceedings – generated imitation mechanisms that pushed new members to join the institution.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"9 1","pages":"31 - 57"},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88020575","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":"Examining the relationships between revenues and their components and expenditures and their components using Markov-Switching regressions. Evidence from the municipality of Coimbra (1557–1836)","authors":"José Luís Barbosa, V. Moutinho, Pedro Mendonça Silva","doi":"10.1080/21552851.2022.2097929","DOIUrl":"https://doi.org/10.1080/21552851.2022.2097929","url":null,"abstract":"ABSTRACT The present work aims to evaluate quantitatively the relationships between revenues and their components and expenditures and their components in the Municipality of Coimbra during the Early Modern era (1557–1836), according to the revenue and expenditure books of the Municipality of Coimbra. To examine the proposed relationships, we apply the Markov-Switching regression techniques. It is shown that the Markov-Switching analysis allows a different perception of changing regimes in municipal accounting. The analysis reveals that most accounting components had a significant impact on revenues and expenditures in the short and long term. It is argued that the lack of technological innovation that occurred at the level of accounting recording technologies had no impact on the evolution of revenue, expenditure, and its components. Our empirical results are important to motivate the debate on accounting methods, highlighting the importance of long-term dynamic analysis as opposed to short-term static views.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"8 1","pages":"59 - 89"},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72884625","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":"Accounting [in] history in the COVID-19 era","authors":"C. McWatters","doi":"10.1080/21552851.2022.2064985","DOIUrl":"https://doi.org/10.1080/21552851.2022.2064985","url":null,"abstract":"I teach an undergraduate course in the emergence of capitalism in which students have a short project ‘think like an historian’. It is their chance to visit, virtually or in person, a museum exhibit or collection of their choice and present it in a creative way: the what, how, where, who and why. It is a refreshing and pleasant surprise to see what students choose to do, how they present their research, and where they find their sources – as the search is an essential part of the assignment process. This year, one trio asked if it would be acceptable to examine ‘history in the making’, specifically the fact that all around the globe, we have spent the last two years focused on COVID-19. To do so, they took us to the Royal Ontario Museum (ROM) and its exhibit, ‘Unmasking the Pandemic: From Personal Protection to Personal Expression’ that investigates how face masks have become not only a necessity and legal requirement for many of us, but also ‘stories of resilience, cultural identity, and collective humanity in the face of a global crisis’. The history of this pandemic remains to be written, yet we have had no end of virtual meetings, special issues, and rapid-fire research (and funding) related to it. I expect that over the longer term, we shall see studies that, like the ROM exhibit, are more reflective in nature and make effective use of the historian’s tool-kit. On a practical front, COVID-19 has not affected us equally – whether it be the need to care for family members, teach our children at home, and do our ‘day job’ remotely. For some of us, it resulted in a time of greater research productivity – all this time at home and away from campus has proven a welcome opportunity to focus on projects. For many of us, however, the pandemic has been quite the reverse, especially with family obligations and the increased workload to shift our teaching – back and forth – from an online to in-person environment. With archives closed, we have had to shelve projects – in some cases permanently. Accounting History Review (AHR) has not escaped these impacts. We have seen authors opt to abandon a project, reviewers who are too busy to take on yet another assignment or who respond very late, and re-submissions postponed until the possibility to undertake data collection returns, amongst other effects. We were forced to cancel our 2020 conference and shifted our 2021 gathering to a virtual event. AHR has not been the only academic journal to encounter such challenges. Thus, this issue represents our first step in what we hope will be a return to normal. We have three research studies that relate to auditing (or lack thereof), weaknesses in financial oversight, and the auditing profession. In ‘The problematical nature of auditor independence: a historical perspective’, John Richard Edwards and Brian West offer a historical perspective for reviewing contemporary concerns with the audit function. Their examination of the continuous audit suggests that the faili","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"253 - 254"},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90154506","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":"Gender stereotyping in public accounting: Price Waterhouse v. Hopkins","authors":"Diane H. Roberts","doi":"10.1080/21552851.2022.2057560","DOIUrl":"https://doi.org/10.1080/21552851.2022.2057560","url":null,"abstract":"ABSTRACT Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"44 1","pages":"315 - 334"},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76947444","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}