Accounting History Review最新文献_第6页

The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government 15世纪佛罗伦萨布鲁内莱斯基圆顶的建造:在责任与政府技术之间

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Accounting History Review Pub Date : 2019-11-04 DOI: 10.1080/21552851.2019.1686036

Giacomo Manetti, M. Bellucci, L. Bagnoli

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引用次数: 5

25th Colloquium of the History of Management and Organizations 第25届管理与组织史学术研讨会

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Accounting History Review Pub Date : 2019-09-02 DOI: 10.1080/21552851.2019.1646460

Pierre D. Gervais, Yannick Lemarchand, C. McWatters

引用次数: 0

The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation 标准成本核算在J&P Coats有限公司的引入和运作，1925-1961:一个制度的解释

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Accounting History Review Pub Date : 2019-09-02 DOI: 10.1080/21552851.2019.1660190

S. Mckinstry, Kirsten W. Kininmonth, Kenneth Mathieson

{"title":"The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation","authors":"S. Mckinstry, Kirsten W. Kininmonth, Kenneth Mathieson","doi":"10.1080/21552851.2019.1660190","DOIUrl":"https://doi.org/10.1080/21552851.2019.1660190","url":null,"abstract":"ABSTRACT This study provides a history of the introduction and implementation of standard costing at J&P Coats Ltd, the British-based multinational thread manufacturers, between 1925 and 1961. By 1896, the firm had centralised sales and marketing, strategic and treasury management in its head office in Glasgow. The introduction of standard costing was intended to bring financial discipline within each of its home and overseas mills, to add to the central discipline and control which already existed across the company, as well as to facilitate some aspects of central accounting in Glasgow. The study ends in 1961, the year the company merged with Patons and Baldwins, another UK-based textile firm. As a theoretical lens, our history uses institutional theory, as it affects an understanding of the implementation and operation of new management accounting systems. In particular, we explore the concept that the development and use of new accounting systems may well be conditioned by both external and internal ‘institutions’, or ‘ways of doing things’. The Coats study responds to the call for longitudinal analyses of management accounting innovation from an institutional point of view. It shows how institutional factors affected the implementation and use of standard costing within the firm, operating through human actors and changing organisational structures. In addition, the study adds to what is known about the history and chronology of the development of standard costing in the UK, pointing out similarities and differences between what happened at Coats and other adopters. It underscores that what is known about the installation and usage of costing systems would benefit from an understanding of the institutional factors involved.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"40 1","pages":"369 - 389"},"PeriodicalIF":0.6,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82668208","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

Quantification in Accounting History 会计史上的量化

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Accounting History Review Pub Date : 2019-09-02 DOI: 10.1080/21552851.2019.1657679

引用次数: 0

Global circulation and local adaptation of tax models: business tax in China, 1931–1949 全球流通与税收模式的本土化:1931-1949年中国营业税

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Accounting History Review Pub Date : 2019-08-26 DOI: 10.1080/21552851.2019.1657024

Yin Xu, Xiaoqun Xu

引用次数: 2

A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales 19世纪英格兰和威尔士律师和会计师相对职业地位的比较分析

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Accounting History Review Pub Date : 2019-08-13 DOI: 10.1080/21552851.2019.1651350

K. Clarke, J. Flanagan

{"title":"A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales","authors":"K. Clarke, J. Flanagan","doi":"10.1080/21552851.2019.1651350","DOIUrl":"https://doi.org/10.1080/21552851.2019.1651350","url":null,"abstract":"ABSTRACT This study looks at the relationship between accounting and legal practitioners in nineteenth-century England and Wales through the application of comparative, sociological occupational-status metrics to observe the changing relative social status positions of these disciplines from 1821 to 1911. The study uses an approach to attributing occupational status based on the methods developed by Nam and Powers utilising existing nineteenth-century datasets to assign status to a range of occupational groupings. The data generated measures of relative occupational status and the magnitude of the differences, along with the education and earnings status metrics, for the occupational groups labelled Accounting and Legal, both prior to and after the establishment of the Institute of Chartered Accountants in England and Wales. The measurements of relative status confirm the impact of changing legislation and a better-educated workforce on the status of the élite of accounting and the pressure they felt to professionalise their activities to differentiate their status from the burgeoning educated workforce attracted to accounting as an occupational discipline.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"101 1","pages":"305 - 346"},"PeriodicalIF":0.6,"publicationDate":"2019-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90081910","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

Malcolm Anderson 1970–2018: his academic career 马尔科姆·安德森1970-2018:他的学术生涯

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Accounting History Review Pub Date : 2019-05-04 DOI: 10.1080/21552851.2019.1611938

R. Chandler, J. Edwards

{"title":"Malcolm Anderson 1970–2018: his academic career","authors":"R. Chandler, J. Edwards","doi":"10.1080/21552851.2019.1611938","DOIUrl":"https://doi.org/10.1080/21552851.2019.1611938","url":null,"abstract":"Malcolm was born on 22 January 1970 and grew up in Cramlington, Northumberland. The schoolboy Malcolm showed a flair for leadership, serving as Deputy Head Boy and captain of the school football and cricket teams. He also displayed other characteristics which were to become familiar to all who knew him in later life. In a testimonial supporting Malcolm’s university application, the Headmaster of Cramlington High School wrote: ‘Malcolm’s attitude to his work is exemplary... He is able to work very well on his own... He has a clear style which displays his arguments forcefully and logically using both sound analysis and his dry sense of humour’. Thirty years of academic life failed to diminish those qualities. Malcolm studied economics and economic history at Cardiff University between 1988 and 1991. On graduation, he secured appointment as a Research Assistant at the University’s Business School. He was promoted to Lecturer in Accounting in September 1995 and added to his qualifications with an MPhil from Cardiff University and a Certified Diploma in Accounting and Finance from the Association of Chartered Certified Accountants. He married Diane in St Austell, Cornwall in 1993. They had three daughters, Hannah, Rachel and Bethan. Malcolm took his own life at the Business School on 19 February 2018. He was posthumously promoted to the grade of senior lecturer.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"9 1","pages":"165 - 170"},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86453097","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: 1

Social class and social mobility among ICAEW members from the interwar period to the present day 两次世界大战之间至今ICAEW成员的社会阶级和社会流动性

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Accounting History Review Pub Date : 2019-05-04 DOI: 10.1080/21552851.2019.1607169

D. Matthews

引用次数: 2

Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill 19世纪英国的审计与公司治理:以金斯顿棉纺厂为例

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Accounting History Review Pub Date : 2019-05-04 DOI: 10.1080/21552851.2019.1636183

R. Chandler

{"title":"Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill","authors":"R. Chandler","doi":"10.1080/21552851.2019.1636183","DOIUrl":"https://doi.org/10.1080/21552851.2019.1636183","url":null,"abstract":"ABSTRACT The Kingston Cotton Mill Company (KCM) was one of the first companies to be formed under the Joint Stock Companies Act 1844. This Act led to an explosion in company formations, as it was intended to do. The provisions of the Act anticipated a number of the concerns about what would now be called ‘corporate governance’, caused by the divorce between ownership and management. The KCM provides an interesting case study on the effectiveness of the early governance provisions. The extent of the agency problem at the KCM was especially acute because of the relatively large body of shareholders (just over 400) starting a large-scale project from scratch with no knowledge of the cotton industry. Particular attention is paid to the accountability and audit provisions introduced into the KCM's constitution. Evidence of the weaknesses in these provisions is derived from the legal proceedings which followed the company's collapse in 1894. The purpose of this study is to provide a basis for better understanding some key issues in corporate governance in mid- to late-Victorian Britain through the examination of the background to a company whose name has been familiar to generations of accounting students and practitioners.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"60 1","pages":"269 - 286"},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79475919","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 birth of industrial accounting in France: some curious paradoxes 法国工业会计的诞生:一些奇怪的悖论

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Accounting History Review Pub Date : 2019-05-04 DOI: 10.1080/21552851.2019.1630946

Yannick Lemarchand

{"title":"The birth of industrial accounting in France: some curious paradoxes","authors":"Yannick Lemarchand","doi":"10.1080/21552851.2019.1630946","DOIUrl":"https://doi.org/10.1080/21552851.2019.1630946","url":null,"abstract":"ABSTRACT Previous work by Boyns, Edwards, and Nikitin has demonstrated that while firms implemented industrial accounting later in France than in Britain, a specialised literature appeared much earlier in France. The first textbooks were published around the 1820s, while in Great Britain it was not until the 1880s. In trying to explain this paradox, Boyns and his co-authors have left aside a cultural and institutional element which seems to have played a decisive role: the progressive affirmation of an intellectual movement – industrialism – characterised, from the last quarter of the eighteenth century, by a new attitude of intellectual élites vis-à-vis scientific and technical knowledge, their applications and their dissemination. Once placed in this context, the early publication of these industrial accounting treatises loses its paradoxical character, to appear only as one of the many tangible expressions of this movement of ideas. Yet a review of the French accounting literature of the nineteenth century reveals a second paradox: the publication of more books on agricultural accounting than on industrial accounting! It is often ignored that, during this period, accounting had been the subject of in-depth reflection by French agronomists whose subsequent debates do not seem to have any real equivalent in the industrial world before the 1930s. Here again, the influence of the intellectual and institutional context was decisive, which confirms the relevance of our explanatory hypothesis regarding the early publication of industrial accounting textbooks. In addition, the picture shows, in negative, the relative lack of interest of engineers regarding management accounting, before they used it as a tool of legitimisation of their action in the introduction of scientific management.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"13 1","pages":"221 - 241"},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75205958","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