Accounting History Review最新文献

{"title":"Public sector accounting and fiscal policy in Brazil (1906–1931): foreign credit negotiation and political use","authors":"Adelino Martins","doi":"10.1080/21552851.2021.1895237","DOIUrl":"https://doi.org/10.1080/21552851.2021.1895237","url":null,"abstract":"ABSTRACT During the First Republic (1889–1930), also known as the Old Republic, and the Provisional Government of Getúlio Vargas (1930–1934), Brazilian public sector accounting institutions underwent a phase of accelerated reforms. This study examines how budgetary imbalances, political interference in the ways of calculating the budget results, and foreign loan negotiations affected these reforms. We analyse primary and secondary sources to establish the link between the reforms of accounting institutions, budgetary policy, and foreign loan negotiations. The analysis is qualitative and instrumentally employs the concepts of institutions and public accountability. We utilise quantitative data to provide a picture of the Brazilian fiscal context. The collected evidence indicates that the financing of coffee stocks gave rise to the reinforcement of the double-entry bookkeeping method in the State of São Paulo in 1906. It also shows that the federal fiscal imbalances required foreign financing and that the loan negotiations induced changes in the Treasury’s accounting in 1914, in the regulation of the Central Accounting Office in 1924, and in the Accounting Code in 1931. We argue that the search for calculative legitimacy for political programmes led to interference in the Central Accounting Office in 1927 and 1931, which affected the comparability of budgetary results.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"23 1","pages":"1 - 28"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80609184","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":"In memory of Basil Selig Yamey, 1919–2020","authors":"R. Macve","doi":"10.1080/21552851.2021.1889625","DOIUrl":"https://doi.org/10.1080/21552851.2021.1889625","url":null,"abstract":"Basil Yamey CBE, FBA was born on 4 May 1919 and died on 9 November 2020 at the age of 101. He was born in Cape Town, South Africa and educated at the University of Cape Town, where Professor Willia...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"26 1","pages":"121 - 123"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83236396","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":"In memory of Dick Fleischman, 1941–2020","authors":"D. Oldroyd","doi":"10.1080/21552851.2021.1901748","DOIUrl":"https://doi.org/10.1080/21552851.2021.1901748","url":null,"abstract":"I first met Dick in the mid-1990s after he unexpectedly phoned me up at home. He and his friend Richard Macve were coming to Newcastle to do some archival research on the coal industry (Fleischman and Macve 2002), and knowing that was one of my interests, wondered if I would like to meet and show them round the local record offices. That was the beginning of a long friendship, working together on many projects, mostly with his great friend Tom Tyson. Like Tom, he was also a great supporter of Newcastle University, regularly visiting the department to present seminars and discuss research. He died in 2020 after a couple of years’ illness which spelled the end of his writing career, and for me and others who knew him as a friend and co-supporter, not just coauthor, a light went out. Enthusiastic to the end, the great thing about Dick was that he imbued his work with a huge sense of enjoyment. The obituaries by Tom Tyson and Robert Bloom contain detail on his career and writing interests, his work on the British Industrial Revolution, plantation accounting under slavery, and the influence of scientific management in US industry especially (Bloom 2020; Tyson 2020), so I shall confine my comments to other aspects, notably his legacy to the writing of accounting history. Dick’s first maxim was that there is no need not to enjoy oneself too. Setting out on a new project was for him an adventure. Accommodation booked, car loaded with cigars, archive offices alerted, he would set forth with a sense of anticipation about the discoveries lying in wait in the records. He invariably liked to stop for lunch over a pint of ale, several cigar breaks during the course of the day, a few pints and new restaurants to explore in the evening. The cigars he favoured tended to be large, Bill Clinton specials, Mexican in origin, and costing a dollar each which appealed to his sense of economy. I remember on one occasion working on some coal mining records in the university library in Sydney, Nova Scotia, where they were very strict about discouraging smoking. There was a painted line twenty feet from the building, on the other side of which smokers were required to stand. Mid-morning Dick would get out his cigar at his desk and trim the end off with his clippers in anticipation, and you could see the librarians muttering amongst themselves and giving him frosty looks, mouthing, ‘American, he thinks he can light up in here!’ To touch base with the hands of individuals long dead and ruminate over the meaning of their words appealed to Dick’s sense of history. He was first and foremost a historian, and was proud that all his academic qualifications, Harvard and Buffalo, were in history. Indeed, his first teaching post in Hawaii was as a lecturer in history. Coming from a history rather than social science background influenced his work in two main ways. First, he had an innate suspicion of the sort of interpretive history which relies on monochrome theoretical perspectives.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"125 - 127"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87728401","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":"Depreciation during the second industrial revolution: the British cycle and motor vehicle industries, c.1896–c.1922","authors":"T. Boyns","doi":"10.1080/21552851.2021.1922123","DOIUrl":"https://doi.org/10.1080/21552851.2021.1922123","url":null,"abstract":"ABSTRACT This study examines the approach to depreciation adopted by companies engaged in two light engineering industries associated with the second industrial revolution: the cycle and motor vehicle industries. Through an examination of the published accounts of 21 companies engaged in these sectors at some time during the study period, and the archival records of two of them (Birmingham Small Arms and Daimler), this study examines the extent to which firm depreciation practices differed from those in more traditional sectors (iron and steel, coal, transport) previously examined by historians. It is found that depreciation was applied more regularly and, at least in some cases, according to set rates and using sophisticated systems. Nevertheless, the depreciation practices of firms, especially in the motor vehicle sector, have been deemed to render net profit figures unusable as a means of comparing business performance before the introduction of new legal requirements relating to financial reporting introduced by the 1928 Companies Act.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"61 1","pages":"73 - 112"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87051178","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":"Accounts and assemblage: twists, turns, and the tales we tell","authors":"C. McWatters","doi":"10.1080/21552851.2020.1830231","DOIUrl":"https://doi.org/10.1080/21552851.2020.1830231","url":null,"abstract":"In the foreword to A Distant Mirror, Barbara Tuchman (1978) provides a synthesis of what she considers ‘the hazards’ of the historian's enterprise: uncertain and contradictory data, conflicting and...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"15 1","pages":"251 - 262"},"PeriodicalIF":0.6,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82228708","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":"From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks","authors":"Pierre D. Gervais","doi":"10.1080/21552851.2020.1813598","DOIUrl":"https://doi.org/10.1080/21552851.2020.1813598","url":null,"abstract":"ABSTRACT Beginning with a periodisation of a set of 45 textbooks published in English between 1547 and 1799, and analysed by J. R. Edwards, Graeme Dean, and Frank Clarke in 2009, the study shows that in this sample, a significant shift took place in the use of managerial references between the seventeenth and the eighteenth century. Moreover, within the second period, the qualitative analysis of a sub-sample of five of these textbooks indicates that these references appeared within different epistemological contexts, not all of them business-related. Early in the 1700s, accounting techniques were presented at first as tools of self-discovery and temperance. Textbooks from the mid-eighteenth century increasingly referred to the pursuit of scientific knowledge, maybe under the influence of the Enlightenment, while late-eighteenth-century authors started to develop a business-oriented epistemology.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"3 1","pages":"263 - 289"},"PeriodicalIF":0.6,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82121250","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 Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections","authors":"T. Boyns","doi":"10.1080/21552851.2020.1811736","DOIUrl":"https://doi.org/10.1080/21552851.2020.1811736","url":null,"abstract":"ABSTRACT This study focuses on the origins and development of the Cardiff Conference and its relationship with the journal, Accounting, Business & Financial History (ABFH). It provides a mixture of description of the events leading up to the decision to initiate a conference and the founding of ABFH, as well as some analysis of conference attendance, and the significance of conference presentations to the flow of papers published in ABFH/Accounting History Review. It also contains some personal reflections.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"53 1","pages":"341 - 361"},"PeriodicalIF":0.6,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81900663","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":"History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)","authors":"Yves Levant, M. Nikitin","doi":"10.1080/21552851.2020.1810722","DOIUrl":"https://doi.org/10.1080/21552851.2020.1810722","url":null,"abstract":"ABSTRACT The surplus accounts method (méthode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards, at the request of the French government. It enables a business to assess the total year-on-year gain in productivity, and can also estimate how that gain is distributed between stakeholders. Despite efforts by the State, particularly by the researchers in charge of introducing the method, support from the French professional organisation for accountants, the Ordre des Experts-Comptables, and many academics, and the usefulness of the information that it was able to produce, the surplus accounts method failed to thrive. In this study, we aim to show how this method appeared, and the reasons why it disappeared.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"90 1","pages":"307 - 339"},"PeriodicalIF":0.6,"publicationDate":"2020-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81234363","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":"W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians","authors":"D. L. Flesher, G. Previts, Tonya K. Flesher","doi":"10.1080/21552851.2020.1774398","DOIUrl":"https://doi.org/10.1080/21552851.2020.1774398","url":null,"abstract":"ABSTRACT The Securities and Exchange Commission censured its former Chief Accountant, William W. Werntz, in a case involving his first audit after leaving the SEC. This study investigates the oddities and mysteries surrounding this case and the conclusions reveal lessons for accounting historians. One conclusion is that the establishment of accounting and auditing standards is conducted in a political environment. Further, individuals who work in this environment have complicated and, sometimes, adversarial past associations and some promote ideas out of positions of self-interest, personal animosities, or for the sake of appearances. Thus accounting historians are warned to be aware of the political and social facets that underlie events and actions when trying to discover the theory behind the rules and to also suspect that the position taken may not have been for ideological reasons. As with this episode, some mysteries may not be resolved because vital facts are not available and thus the most important warning is to gather facts while the witnesses are available to provide information.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"51 1","pages":"291 - 305"},"PeriodicalIF":0.6,"publicationDate":"2020-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74255436","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 history publications 2019","authors":"Martin E. Persson","doi":"10.1080/21552851.2020.1726029","DOIUrl":"https://doi.org/10.1080/21552851.2020.1726029","url":null,"abstract":"Listed below are 2019 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 article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used. 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":"168 1","pages":"243 - 250"},"PeriodicalIF":0.6,"publicationDate":"2020-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77160845","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}