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ACCOUNTING HISTORY SPECIAL INTEREST GROUP 会计史特别兴趣小组
IF 1
Accounting History Pub Date : 2024-09-14 DOI: 10.1177/10323732241274875
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引用次数: 0
Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy 保护生物多样性的多元化对策：高罗斯大坝争议案例
IF 1
Accounting History Pub Date : 2024-08-13 DOI: 10.1177/10323732241267913
Tehmina Khan, Michael Jones
{"title":"Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy","authors":"Tehmina Khan, Michael Jones","doi":"10.1177/10323732241267913","DOIUrl":"https://doi.org/10.1177/10323732241267913","url":null,"abstract":"The key aim of this article is to reflect on the potential impacts of various types of historical counter accounts, used by civil society to promote resistance and conservation. For this purpose, the High Ross Dam controversy (in the 1970s) represents an important and unique historical case of social–political biodiversity conservation action, by civil society. A detailed case study is presented that includes an analysis of civil society opposition through counter accounts. Technical and non-technical counter accounts of resistance by civil society are investigated, using Escobar's theoretical framework. Examples of historical counter accounts serve as outstanding precedents of civil society activism for biodiversity against business and political agendas.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"17 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209953","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
World War 2 governmental cost-plus procurement: An Australian case study 第二次世界大战政府成本加成采购：澳大利亚案例研究
IF 1
Accounting History Pub Date : 2024-07-26 DOI: 10.1177/10323732241258560
Geoff Burrows, Phillip E. Cobbin, Jane Hronsky
{"title":"World War 2 governmental cost-plus procurement: An Australian case study","authors":"Geoff Burrows, Phillip E. Cobbin, Jane Hronsky","doi":"10.1177/10323732241258560","DOIUrl":"https://doi.org/10.1177/10323732241258560","url":null,"abstract":"The much-maligned cost-plus contract used in the procurement of defence assets has received little attention in the accounting history literature focused on accounting and the military in times of war. An extensive archive of a World War 2 contract between the Australian government and the UK De Havilland Aircraft Company for the supply of Tiger Moth airframes provides an opportunity to investigate important features of this contract, including cost recording and disclosure, monitoring of cost data by government inspectors, resolution of uncontracted events and evidence of government action to mitigate risks associated with this form of contracting. We also broaden the extant literature on open-book accounting on the premise that government access to the contractor's costing system constitutes a strong subset of this phenomenon. Finally, the batch-costing techniques utilised show strong evidence of ‘learning’ in respect of direct labour costs, consistent with this feature of cost behaviour in aircraft assembly.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"73 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782482","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
The multiple logics of Buddhist monastery accounting 佛教寺院会计的多重逻辑
IF 1
Accounting History Pub Date : 2024-07-26 DOI: 10.1177/10323732241265514
Supun Chandrasena, Martin Quinn
{"title":"The multiple logics of Buddhist monastery accounting","authors":"Supun Chandrasena, Martin Quinn","doi":"10.1177/10323732241265514","DOIUrl":"https://doi.org/10.1177/10323732241265514","url":null,"abstract":"Research has shown that Buddhist monasteries’ accounting provides detailed and fulfilling accountability requirements to rulers and the public. However, what influenced such practices is under-researched. In bridging this gap, this study adopts an institutional logic framing and identifies three institutional logics: devotional, public and private that appear to have shaped early accounting thought and practices in Ceylonese Buddhist monasteries. The research comprises the analysis of English translations of 122 inscriptions dating from the first to the sixteenth century. The analysis reveals the co-existence and mutual dependence of the three logics, concluding that these logics influenced accounting at the same time. The accounts are also important tools to maintain the co-existence of these competing institutional logics, highlighting a dynamic two-way relationship between logics and accounting. The study demonstrates the role of accounting as a bridging mechanism, temporarily combining logics to exploit complementarities between them, maintain the hybridity of monasteries and preserve their legitimacy. The ability of accounting to represent all logics enables the stability of monasteries over time.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"48 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141786325","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
The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century 十九世纪至二十世纪意大利会计学科的质的飞跃
IF 1
Accounting History Pub Date : 2024-07-25 DOI: 10.1177/10323732241258517
Stefano Coronella, Laura Maran
{"title":"The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century","authors":"Stefano Coronella, Laura Maran","doi":"10.1177/10323732241258517","DOIUrl":"https://doi.org/10.1177/10323732241258517","url":null,"abstract":"This work intends to respond to the call of Edwards and Walker in 2009, who encourage the study of accounting in diverse socio-cultural contexts, by shedding light on one of the longest accounting traditions in Europe, the Italian one. In Italy, the history of accounting is much broader than the adoption of double-entry bookkeeping, and the rise of specific philosophical concepts and scholarship has not been explored in-depth yet. This study highlights the context and innovations, which characterised the significant Italian accounting debate between the nineteenth and twentieth centuries. Through the narrative analysis of the works of Fabio Besta and Gino Zappa, it provides an explanatory framework for double-entry bookkeeping that connects the recording method to the system of records and allows for the emergence of the accounting discipline known as economia aziendale.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"73 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782481","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
Managing a story of hope through the President’s Letter: The case of Petrobras from 1964 to 1985 通过总统信函管理一个充满希望的故事：1964 年至 1985 年巴西国家石油公司案例
IF 1
Accounting History Pub Date : 2024-07-21 DOI: 10.1177/10323732241257954
Lídia Oliveira, Ana Caria, Janaína Almeida
{"title":"Managing a story of hope through the President’s Letter: The case of Petrobras from 1964 to 1985","authors":"Lídia Oliveira, Ana Caria, Janaína Almeida","doi":"10.1177/10323732241257954","DOIUrl":"https://doi.org/10.1177/10323732241257954","url":null,"abstract":"This research investigates the historical role of the president's letter, and in particular how impression management was used by the Brazilian company Petrobras, during the military dictatorship (1964–1985), to build up and legitimise the company and the regime. Following an interpretative approach, and through a framework that includes both impression management tactics and presentational methods, the study analyses both narrative and visual images of the letters. The adoption of assertive impression management tactics helped to propagate Petrobras in the ascendancy and with it the Brazilian nation. Reinforcement, rhetorical manipulation and visual emphasis were adopted to convey a message of ascendancy and optimism, even in periods of crisis and shocks to legitimacy. Simultaneously, the omission tactic allowed it to keep invisible damaging events. As a recurrent, voluntary accounting narrative, the president's letters provided valuable storytelling and impression management opportunities which were used to promote Petrobras and as a legitimate façade for the government.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"7 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141742601","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
The Accounting History International Emerging Scholars’ Colloquium 2024 2024 年国际会计史新兴学者座谈会
IF 1
Accounting History Pub Date : 2024-05-02 DOI: 10.1177/10323732241244427
Carolyn Fowler
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引用次数: 0
Ad Hoc Manuscript Referees – 2023 特设手稿评审员 - 2023
IF 1
Accounting History Pub Date : 2024-05-02 DOI: 10.1177/10323732241246382
{"title":"Ad Hoc Manuscript Referees – 2023","authors":"","doi":"10.1177/10323732241246382","DOIUrl":"https://doi.org/10.1177/10323732241246382","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"37 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140835419","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
The twelfth Accounting History International Conference “Accounting for arts, culture and heritage in historical perspectives” 第十二届会计史国际会议 "从历史角度看艺术、文化和遗产的会计问题"
IF 1
Accounting History Pub Date : 2024-05-02 DOI: 10.1177/10323732241244424
{"title":"The twelfth Accounting History International Conference “Accounting for arts, culture and heritage in historical perspectives”","authors":"","doi":"10.1177/10323732241244424","DOIUrl":"https://doi.org/10.1177/10323732241244424","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"1 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140835763","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
Of power, knowledge and method: The influence of Michel Foucault in accounting history 权力、知识和方法：米歇尔-福柯对会计史的影响
IF 1
Accounting History Pub Date : 2024-04-22 DOI: 10.1177/10323732241243088
Michele Bigoni, Laura Maran, Zeila Occhipinti
{"title":"Of power, knowledge and method: The influence of Michel Foucault in accounting history","authors":"Michele Bigoni, Laura Maran, Zeila Occhipinti","doi":"10.1177/10323732241243088","DOIUrl":"https://doi.org/10.1177/10323732241243088","url":null,"abstract":"Michel Foucault's work had a strong influence not only in philosophy but also in a wide range of humanistic and social disciplines, including accounting. Notably, the first studies which brought Foucault's thought to the attention of interdisciplinary accounting scholars were historical. This article documents how Foucault's ideas have directly inspired accounting history scholars, how the latter have interpreted and brought Foucault's work into their field as well as what future research paths may lie ahead. The article offers a systematisation of how the complex ideas of Foucault have been translated into eight key themes that have provided a crucial interpretive prism to many studies in accounting history. In doing so, it assists scholars wishing to familiarise themselves with Foucault's work and employ it in their research.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"30 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140636727","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
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