Accounting History Review最新文献_第5页

From a history of accounting towards a philosophy of accounting communication 从会计史走向会计传播哲学

IF 0.6

Accounting History Review Pub Date : 2020-05-03 DOI: 10.1080/21552851.2019.1673197

L. Jack

引用次数: 2

Making women visible in the (accounting) history of Colombia 让女性在哥伦比亚的(会计)历史上引人注目

IF 0.6

Accounting History Review Pub Date : 2020-05-03 DOI: 10.1080/21552851.2020.1763410

Carlos Orlando Rico-Bonilla

引用次数: 11

Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily 太多要解释的了。阿拉贡的王冠和中世纪晚期西西里审计制度的崩溃

IF 0.6

Accounting History Review Pub Date : 2020-01-16 DOI: 10.1080/21552851.2020.1711528

A. Silvestri

{"title":"Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily","authors":"A. Silvestri","doi":"10.1080/21552851.2020.1711528","DOIUrl":"https://doi.org/10.1080/21552851.2020.1711528","url":null,"abstract":"ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"12 1","pages":"171 - 206"},"PeriodicalIF":0.6,"publicationDate":"2020-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81838622","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

Accounting for information infrastructure as medium for organisational change 将信息基础设施作为组织变革的媒介

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2020.1713184

S. Boell, Florian Hoof

{"title":"Accounting for information infrastructure as medium for organisational change","authors":"S. Boell, Florian Hoof","doi":"10.1080/21552851.2020.1713184","DOIUrl":"https://doi.org/10.1080/21552851.2020.1713184","url":null,"abstract":"ABSTRACT The last few decades have seen extensive changes in how organisations rely on Information Technology (IT) to account for key aspects of their operations. Understanding accounting as a process through which organisational reality is shaped, Information infrastructures (II) offers a means for analysing the role of IT in organisational change and how IT over time shapes how organisations account for what they are doing. We investigate changes to organisational II at the University of Sydney's Fisher Library from 1963 to 1975, following the introduction of manual automation systems, the use of mainframe computers, and the introduction of minicomputers into the fabric of the organisation. At Fisher Library, II changed two key functions for which the library is accountable for providing information: (1) what items does the library hold? and (2) where is a specific item when it is not on the shelf? We demonstrate that II becomes visible as a thing when it is of interest to organisational change, whereas over time, II sinks into the organisation, becoming a transparent medium that is nonetheless shaping organisational reality. This study uses Fritz Heider's theory of thing and medium to describe how over time IT changes an organisation's account for key aspects of its operation.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"45 - 68"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79871030","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: 2

Averages, indexes and national income: accounting for progress in colonial Australia 平均、指数和国民收入:澳大利亚殖民地的进步

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2019.1670220

Ben Huf

{"title":"Averages, indexes and national income: accounting for progress in colonial Australia","authors":"Ben Huf","doi":"10.1080/21552851.2019.1670220","DOIUrl":"https://doi.org/10.1080/21552851.2019.1670220","url":null,"abstract":"ABSTRACT Economic statistics are now such an ingrained feature of everyday political discourse that they have recently become ripe as topics of historical scrutiny. This study contributes to this scholarship by shifting attention from what has been a largely American-Anglo discussion to the innovations of prominent Australian statists in the colonial and early Federation periods. In contrast to recent approaches that have treated economic statistics as emerging during the twentieth century as a discrete body of knowledge distinct from nineteenth-century ‘moral statistics’, this history is approached as an exercise in ‘accounting in history’. It highlights both patterns and discontinuities in governmental deliberations that facilitated statistical innovation, historicising and complicating the relationship between economics and statistics as domains of knowledge. By drawing attention to the tensions and overlaps of successive intellectual projects engaged by Australian government statisticians – described here in terms of transparency and control; the average man and colonial progress; the breadwinner and national wealth; the human unit and the social organism; and the consumer and ‘the economy’ – it develops new perspectives on why calculations of economic averages, indexes and national income emerged as devices of government. As major producers and consumers of contemporary economic statistics, such perspectives might provide fresh epistemological and interdisciplinary grounding for business and management scholars.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"43 1","pages":"43 - 7"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74261171","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

Ad hoc referees – Accounting History Review 2019 特设裁判员-会计历史回顾2019

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2019.1698188

引用次数: 0

The effect of academic literature on accounting regulation: evidence from leases in Germany 学术文献对会计监管的影响:来自德国租赁的证据

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2019.1686035

Jan Friedrich

引用次数: 4

Special issue: interdisciplinary historical studies 特刊:跨学科历史研究

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2020.1717094

G. Patmore, M. Westcott

引用次数: 2

Risk shifting and the decline of defined benefit pension schemes in Australia 风险转移和澳大利亚固定收益养老金计划的衰落

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2020.1711527

B. Mees

{"title":"Risk shifting and the decline of defined benefit pension schemes in Australia","authors":"B. Mees","doi":"10.1080/21552851.2020.1711527","DOIUrl":"https://doi.org/10.1080/21552851.2020.1711527","url":null,"abstract":"ABSTRACT Recent studies of private pension provision have stressed the shedding of risk by employers entailed in the international trend away from defined benefit to defined contribution arrangements. In this critical literature, the widespread development towards defined contribution schemes is seen as an exclusively poor outcome for employees as financial risk is pushed onto the members of pension plans. These criticisms have essentially been ahistorical – they are not founded in close analyses of the reforms of the relevant pension arrangements. The first country to undertake a major change from defined benefit (or benefit promise) to defined contribution (or accumulation) plans was Australia. A closer historical examination of the shift suggests that the considerable reforms in occupational pension schemes of the 1980s and 1990s cannot validly be seen, overall, as a regressive outcome for Australian workers. Three fundamental features of the reform of white-collar superannuation emerge from a close historical analysis. First, considerable simplification transpired in what previously had been a largely opaque system of retirement benefits provision. Second, there was a fixing of employer costs in light of the adoption of accrual accounting and an increasing drain on taxpayer funds in public sector schemes. Third, clear evidence of improved financial performance occurred during the reforms.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"60 1","pages":"69 - 87"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88167137","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: 6

‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency “但没人跟会计师说话”:广告公司财务部门的影响力越来越大

IF 0.6

Accounting History Review Pub Date : 2020-01-02 DOI: 10.1080/21552851.2019.1702565

R. Crawford

引用次数: 1