Didier Bensadon, Raluca-Mihaela Sandu, Henri Zimnovitch
{"title":"Accounting and work in historical perspective","authors":"Didier Bensadon, Raluca-Mihaela Sandu, Henri Zimnovitch","doi":"10.1177/10323732221094355","DOIUrl":"https://doi.org/10.1177/10323732221094355","url":null,"abstract":"The tenth Accounting History international conference (10AHIC) held in Paris in September 2019 on the theme of Accounting and Work was the last congress where the Accounting History community was able to meet in person, discuss their research in a ‘traditional’ mode which implied physical presence, and socialise — during a non-virtual, and memorable cruise on the Seine. Only a few months after the congress, the whole world was experiencing the unprecedented health crisis of SARS Covid-19, which was going to have a considerable and brutal impact on the way we operate, and on our lives. Moreover, our community was deeply affected by the loss of relatives, colleagues, and friends. In this special issue, we pay a humble tribute to one of them, our colleague Paul J. Miranti Jr., who promoted a unifying view of research traditions and paradigms, for the benefit of accounting history. This is a spirit that inspired us in presenting the contributions of our special issue. ‘Work’ was the theme of the congress, and it was about to become very topical in the context of the pandemic. Within public and private organisations around the world, the ways in which societies operate have been completely disrupted by the implementation of remote work, where the boundary between the professional and private sphere tend to disappear. New questions arise about the organisation of work, with focus on the question of work control, productivity, and the disintegration of social and informal ties. Probably never in the history of humanity has such a change in working methods been achieved so rapidly. Studying work in a historical context is therefore more useful than ever in bringing more light on contemporary phenomena. The selection of articles that we present here allows us to put into a historical perspective these evolutions, spanning various time periods and regions.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"188 - 193"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42541942","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 for Natural Disasters: An Historical Perspective","authors":"","doi":"10.1177/10323732221095130","DOIUrl":"https://doi.org/10.1177/10323732221095130","url":null,"abstract":"In prior centuries, natural disasters have struck different territories, organisations and societies, thus challenging the existence of human beings, businesses, local, regional, national and global systems. Indeed, the rhythm of lives of prior centuries have been punctuated by the ‘sudden, rapid and destructive effects’ of natural disasters, like earthquakes, tsunamis, hurricanes, bushfires, floods, and volcanic eruptions. Regrettably, besides these, there are also natural ‘slow moving’ catastrophic events, such as droughts and epidemics (plague, cholera, typhoid fever, Spanish flu, and similar) which have marked the calendar of global history, provoking death tolls and economic and social impacts, which are certainly comparable – if not worse – than the current Covid-19 disaster. Suffice to say that in 1347–1351, although there are no exact figures, the bubonic plague provoked a death toll of around 200 million people, who were 30 per cent of the world population at the time. Indeed, in Europe the so-called ‘Black Death’ killed an estimated 25–30 million people and, for example, 60 per cent of Florence’s population died from the plague. Moreover, and in a related manner, it is worthy to note that often natural disasters are interconnected: for example, the US Dust Bowl in the mid-1930s unleashed plagues of jackrabbits and grasshoppers and triggered influenza, dust pneumonia, and lung diseases which often proved fatal. History is rich with evidence of natural disasters, however, to date, a few scattered studies in accounting history have closely examined the relationships between accounting and these catastrophic events. This special issue seeks for historical contributions that include, but are not limited to the following topics:","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"300 - 301"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49401653","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}
M. Baldarelli, Ana Caria, Bryan Howieson, Esther Maier, W. Laurier, Foscari Venzia, Nadia Matringe, Stefania Migliori
{"title":"Ad Hoc Manuscript Referees – 2020 and 2021","authors":"M. Baldarelli, Ana Caria, Bryan Howieson, Esther Maier, W. Laurier, Foscari Venzia, Nadia Matringe, Stefania Migliori","doi":"10.1177/10323732221090775","DOIUrl":"https://doi.org/10.1177/10323732221090775","url":null,"abstract":"David Alexander University of Birmingham Maria Gabriella Baldarelli Università degli Studi di Bologna Vincent Bicudo de Castro Deakin University Michele Bigoni University of Kent Mark Billings University of Exeter Tiago Cardao-Pito Universidade de Lisboa Ana Alexandra Caria Universidade do Minho Garry Carnegie RMIT University Amanda Carter University of South Australia Jonida Carungu London Metropolitan University Greta Cestari Università degli Studi di Cagliari Phillip E Cobbin University of Melbourne Duncan Connors University of Winchester Ericka Costa Università degli Studi di Trento Ivo De Loo Nyenrode Business University Dominic Detzen Vrije Universiteit Amsterdam Roberto di Pietra Università degli Studi di Siena Keith Dixon University of Canterbury Alasdair Dobie Edge Hill University Sami El Omari Toulouse Business School, Université de Toulouse Elaine Evans Macquarie University Giovanni Favero Università Ca’ Foscari Venzia Dale Flesher University of Mississippi Clemence Garcia Gakushuin University Sendirella George Victoria University of Wellington David Hay University of Auckland Jan Heier Huntingdon College Sebastian Hoffmann University of Edinburgh Bryan Howieson University of Adelaide Freda Hui University of Wollongong Farzaneh Jalali Aliabadi La Trobe University Xu-dong Ji Xi’an Jiaotong-Liverpool University Gustav Johed Stockholm School of Economics Mikhail Kuter Kuban State University Orthodoxia Kyriacou Middlesex University Rosa Lombardi Università Roma Tre Maria Lusiani Università Ca’ Foscari Venzia Esther Maier Wilfrid Laurier University Ad hoc Referees","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"298 - 299"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48572868","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 subordination to programming: The deadlocks of labour governance by numbers","authors":"A. Supiot","doi":"10.1177/10323732221091862","DOIUrl":"https://doi.org/10.1177/10323732221091862","url":null,"abstract":"Each era tends to assimilate human labour with the other productive forces at its disposal, so that each technological revolution leads to new forms of dehumanisation. Until the industrial era, this dehumanisation took the form of slavery or serfdom, which extended the status of domestic animals to workers.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"194 - 199"},"PeriodicalIF":1.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44803754","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":"Strategic change at the Hospital Saint-Jacques at Le Roeulx (Belgium), from the account book of Sister Magdelaine Delcourt","authors":"Eddy Edouard Felix, J. Parkinson","doi":"10.1177/10323732221087734","DOIUrl":"https://doi.org/10.1177/10323732221087734","url":null,"abstract":"Prior to going on Crusade in 1202, Baldwin, bailiff of Le Roeulx, gave his house and associated income to found a hospital in the hope of saving his immortal soul. The original objective of the hospital was to sustain the poor and pilgrims (especially those undertaking the pilgrimage to Santiago de Compostela in Northern Spain (the Camino)). However, few pilgrims availed themselves of its facilities. The mission was then revised to look after the poor and to shelter the sick. By the seventeenth century augustine sisters of Ath administered the hospital. Sister Magdelaine Delcourt, the nun in charge, left us an account and information, covering the period 1625 to 1627. This gives a vivid picture of the financial and other affairs of the organisation for that period. The archaic nature of this record makes it largely inaccessible to the modern reader: this article renders it legible to current researchers.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"277 - 296"},"PeriodicalIF":1.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41999097","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":"Vale, Paul J. Miranti, Jr.","authors":"D. Collier","doi":"10.1177/10323732221091860","DOIUrl":"https://doi.org/10.1177/10323732221091860","url":null,"abstract":"The world of accounting and business history suffered a large and sad loss when Paul J. Miranti, Jr. died on January 13, 2022, from complications related to contracting Covid 19 on Christmas Eve, 2021. Paul, a professor of accounting at the Rutgers School of Business in New Jersey, was 78 years old. Paul’s younger brother, Dr Richard Miranti, died on the same day in the same New Jersey hospital, also because of the global pandemic. Paul is survived by his youngest brother, Robert, and his former wife, Adrienne, whom he knew from childhood. Paul received the bulk of his academic training at Johns Hopkins University, in Baltimore, Maryland. As an undergraduate and later as a graduate student, he studied under renowned business scholar Alfred D. Chandler, receiving a BA in history in 1965 and then graduating with his MA in 1968. He ultimately pursued his doctorate under the direction of Louis Galambos at Johns Hopkins, receiving his degree in 1985, when he was awarded the Herman Kroos Memorial Prize for his dissertation. In between his times at Hopkins, Paul attended New York University, where he received his MBA in 1974 (awarded the Kolodny Prize for his master’s thesis) and an Advanced Professional Certificate in International Finance in 1979. During these years, Paul worked at various firms as an auditor and analyst; he obtained his CPA credentials in 1976 while employed by Arthur Young & Co. in New York City. In 1981, Paul began to explore an academic career in earnest by serving as a part-time instructor at Rutgers Business School, part of the state university of New Jersey. Indeed, he never left Rutgers. Paul served as an adjunct lecturer at the Business School while pursuing his doctorate. After achieving his terminal degree, he joined the faculty as an assistant professor. He was promoted to associate professor in 1991 and then to full professor in 1999. For the next 3 years, Paul served as the Business School’s Associate Dean for Faculty and Research; he returned to the classroom in 2002, and he was scheduled to teach in Spring 2022. Paul felt it imperative for individuals to develop their natural scholarly abilities to their fullest. This belief found expression in his tireless work as a researcher. Over his long and distinguished career, Paul published 20 book chapters or encyclopedia articles and roughly 50 papers in refereed journals including Accounting History; Accounting, Organizations and Society; Business History Review; and Enterprise & Society. He was author or coauthor of four books. One book, A History of Corporate Finance (Baskin and Miranti, 1999) was widely read and translated into Chinese, Italian and Japanese. His last book, Years of Transition, The American Accounting Association, 1991–2016 (Miranti et al., 2016) was commissioned by the American Accounting Association as part of the celebration of its centennial. At the time of his death, Paul was involved with co-authors in two more book projects as well as several paper","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"185 - 187"},"PeriodicalIF":1.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44875189","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 contingent career path of the young George O. May","authors":"R. H. Parker","doi":"10.1177/10323732221084987","DOIUrl":"https://doi.org/10.1177/10323732221084987","url":null,"abstract":"Bob Parker explains, in his first paragraph below, that George O. May was a major figure in US accounting. However, this paper was published in a location (Parker, 2012) unlikely to be noticed by many accounting historians, let alone American ones. It was the idea of Steve Zeff (whose paper on the leaders of the US profession is referred to below) to ask if Accounting History would reprint it. I am grateful to the editors for doing so. The kind permission of the Devon History Society is acknowledged. The paper was written for Devonians rather than for accountants (though, of course, May and Parker were both born into or achieved these distinctions). For the avoidance of doubt, although there are newish places called Devon in the United States, we are referring here to the county in the southwest of old England. As usual, Bob’s writing provides a master class in clarity and efficiency. Typically, he does not make claims about theory, but we find by the end that he has developed one: seven pre-conditions for great success as an accountant in the late Victorian age. An obituary of Bob Parker was published in this journal in 2016 (Nobes, 2016). C Nobes, Royal Holloway, University of London, England","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"667 - 673"},"PeriodicalIF":1.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48126875","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 intersecting lives: Luca Pacioli, father of accounting, and his friend, Leonardo da Vinci","authors":"L. Smith","doi":"10.1177/10323732221084988","DOIUrl":"https://doi.org/10.1177/10323732221084988","url":null,"abstract":"In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a ‘biographical lens’ approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"343 - 369"},"PeriodicalIF":1.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41727345","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 and work in the charities: The case of an Italian institution in the nineteenth century","authors":"Mario Nicoliello, Farzaneh Jalali Aliabadi","doi":"10.1177/10323732221086973","DOIUrl":"https://doi.org/10.1177/10323732221086973","url":null,"abstract":"This research examines the processes of transformation of accounting systems as well as the activity and work of an ancient Italian charity titled the Congrega of the Apostolic Charity (the Congrega) from 1860 to 1886. During this period, various events occurred, such as changes in institutional activities as well as changes in the actors and accounting practices. The results of this study highlight the transition in accounting practices and reports caused by changes in the business of charities, and also how new rules and routines are institutionalised. We show that the changes in the composition of human resource – and the associated costs and reporting – are institutionalised following the changes in activities of the Congrega. We argue that the accounting transition in the Congrega, led by social and political changes, can be explained using an institutional framework, by the changes that occurred in the context.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"215 - 230"},"PeriodicalIF":1.0,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41548455","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}
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