Stefania Servalli, Antonio Gitto, Federica Gandelli
{"title":"Florence flood and the rescue of the florence state archives: The role of accounting and accountability","authors":"Stefania Servalli, Antonio Gitto, Federica Gandelli","doi":"10.1177/10323732231175711","DOIUrl":"https://doi.org/10.1177/10323732231175711","url":null,"abstract":"This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the Florence State Archive and on the role that accounting and accountability had in its rescue. The work refers to Foucault's and Derrida's concept of the archive and draws on the notion of accounting as ‘naming and counting’ practices. The investigation highlights the pivotal role of accounting in the rescue process of archival documents. Using ‘naming and counting’ practices, the damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation. These accounting practices realised the exercise of the power of re-‘consignation’ permitting an invaluable cultural patrimony to be re-consigned to the community.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47783634","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":"A ‘disguised scheme for compensated emancipation’: Accounting for gradual abolition in nineteenth century New Jersey","authors":"E. McDowell, Theresa Hammond","doi":"10.1177/10323732231174669","DOIUrl":"https://doi.org/10.1177/10323732231174669","url":null,"abstract":"Contributing to the expanding examination of the accounting policies that facilitated slavery's persistence in the United States, this study examines the Gradual Abolition Act of 1804 of New Jersey, the last Northern state to emancipate enslaved humans. New Jersey's Act included a provision for payments to white ‘masters’ for the care of children born after the Act to mothers who were – and remained – enslaved. These payments were considered a form of ‘compensated abolition’ and were included in the Act because prior efforts to persuade enslavers in New Jersey to agree to an eventual end to human enslavement had failed. With a focus on the children in Montgomery Township, this article investigates how the State of New Jersey disbursed the funds for this provision, and expands on previous research on the role of accounting for slavery by examining the crucial role states – including Northern states that are often overlooked in studies of United States' slavery – played in perpetuating this brutal system.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"414 - 441"},"PeriodicalIF":1.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43682070","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}
C. Cordery, Delfina Gomes, G. Leoni, Karen McBride, C. Napier
{"title":"Innovation in accounting historiography: Where to from here?","authors":"C. Cordery, Delfina Gomes, G. Leoni, Karen McBride, C. Napier","doi":"10.1177/10323732231168457","DOIUrl":"https://doi.org/10.1177/10323732231168457","url":null,"abstract":"The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"368 - 389"},"PeriodicalIF":1.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47848615","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":"Historical Accounting for Enterprise and Society in Africa","authors":"","doi":"10.1177/10323732231173924","DOIUrl":"https://doi.org/10.1177/10323732231173924","url":null,"abstract":"Accounting systems and institutions significantly influence the development of enterprise and society. Our understanding of these systems often omits the subtleties of difference, complexity, and contestation in Africa (Dedoulis and Caramanis, 2007; Lassou et al., 2021; Moses and Hopper, 2022). Early interaction with markets outside Africa developed dynamically from the eighth century and with subsequent expeditions from metropolitan Europe and Asia (Poullaos and Sian, 2010; Verhoef, 2013, 2014). African societies through engagement with the global systems have facilitated different trajectories for market integration, and social development in their quest for independent statehood and postcolonial control (Lassou et al., 2021; Mihret et al., 2012). Owing to its evolution across enterprise and society, including engagements with global markets, and institutions, Africa has gained scholarly traction. Yet, the role of accounting and accounting systems in Africa’s societies and economies, but equally so in Africa’s engagement with international markets and the wider world, remains inadequately explored (Moses, et al., 2020; Moses and Hopper, 2022). This Special Issue seeks to understand the history and legacy of accounting and accounting systems in the development of enterprise and society in Africa. It directs attention to all traditions of accounting through the long history of African indigenous economies and cultures. How can we address this extensive research field? The following broad thematic areas are proposed:","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"360 - 361"},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43462114","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 twelfth Accounting History International Conference“Accounting for arts, culture and heritage in historical perspectives”","authors":"","doi":"10.1177/10323732231173922","DOIUrl":"https://doi.org/10.1177/10323732231173922","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"356 - 357"},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49411955","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}
A. Silva, Longxiang Zhao, Luca Lanni, Gabriel D’Annunzio
{"title":"Ad Hoc manuscript referees – 2022","authors":"A. Silva, Longxiang Zhao, Luca Lanni, Gabriel D’Annunzio","doi":"10.1177/10323732231171106","DOIUrl":"https://doi.org/10.1177/10323732231171106","url":null,"abstract":"Amelia Ferreira da Silva Instituto Politecnico do Porto Arianna Lazzini University of Modena and Reggio Emilia Carlo Vermiglio University of Messina Dale Flesher University of Mississippi David Gilchrist Curtin University Diane Roberts University of San Francisco Dimu Ehalaiye Massey University Eleonora Masiero University of Trieste Enrico Bracci University of Ferrara Erin Twyford University of Wollongong Freda Hui University of Wollongong Garry Carnegie RMIT University Giacomo Manetti University of Florence Helen Tregidga Royal Holloway, University of London Irena Jindrichovska Metropolitan University Prague Karin Brunsson Uppsala University Kevin McMeeking Brunel University London Kota Ogasawara Tokyo Institute of Technology Lisa Baudot University of Central Florida Longxiang Zhao Loughborough University Luca Lanni Gabriele d’Annunzio University Marco Bellucci University of Florence Marie Zelenkova Prague University of Economics and Business Maryam Safari RMIT University Mona Nikidehaghani University of Wollongong Niamh Brennan University College Dublin Paolo Ferri University of Bologna Radiah Othman Massey University Sami El Omari Toulouse Business School Sebastian Hoffmann HHL Leipzig Graduate School of Management Serena Potito University of Naples Shona Russell University of St Andrews Sriyalatha Kumarasinghe University of Otago Stefano Coronella University of Pisa Thomas Cuckston University of Birmingham Tiago Cardao-Pito Lisbon School of Economics and Management Timothy Fogarty Case Western Reserve University Tony van Zijl Victoria University of Wellington Veronika Vakulenko Nord University Yasuhiro Shimizu Kobe University Reviewers list","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"355 - 355"},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42608796","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 Death: An Historical Perspective","authors":"","doi":"10.1177/10323732231173923","DOIUrl":"https://doi.org/10.1177/10323732231173923","url":null,"abstract":"Where death and accounting coalesce in the historical literature, it is generally within the context of institutions. Most prevalent are military, medical or welfare organisations, or instances where labour is institutionalised, such as slavery practices (see for example Baker, 2019; Funnell and Chwastiak, 2015). These studies demonstrate how calculative practices are mobilised to transform death to enable a transaction through enumeration or valuation, such as the inventory-style accounting for enslaved people, the commodification of the corpse to provide specimens for anatomical schools in the eighteenth and nineteenth centuries, and financial reporting of work, health and safety or death (see for example Tyson and Oldroyd, 2019; Moerman and van der Laan, 2021a). This research into accounting for death tends to identify death as a transactional phenomenon used in calculative practices; or a consequence of organisational or institutional activity that gives rise to demands for accountability (see for example Fleishman et al., 2004; Sargiacomo et al., 2012). In situations where death is the consequence of intended or unintended organisational or institutional activity, the responsibility is to render an account of death. In order to reorient the analytical focus to death as a phenomenon in accounting studies, the term necroaccountability has been introduced into the lexicon (Moerman and van der Laan, 2022). Necro comes from the Greek nekros meaning corpse and gives rise to a novel accountability relationship. For example, is there a duty owed to the former self or the future corpse? Given the limitations of calculative practices to disclose accounts of death, accounting historians generally have access to rich sources of alternative forms of data and the expertise to establish a narrative of necroaccountability. In addition, since multimodal accounts of death also describe the conditions of the living, they also inform us about relationships of power and inequalities. For example, instances of genocide and war, slavery practices, and the market for corpses (Lippman and Wilson, 2007; Moerman and van der Laan, 2021b). This special issue seeks historical contributions that include, but are not limited to the following topics:","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"358 - 359"},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42684375","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":"Editorial","authors":"C. Cordery, C. Fowler, L. Maran","doi":"10.1177/10323732231171107","DOIUrl":"https://doi.org/10.1177/10323732231171107","url":null,"abstract":"Welcome to the May 2023 issue of Accounting History. We would like to take this opportunity to thank the following people for their contributions to and ongoing support of the journal who, for various reasons, have chosen not to continue as editorial board members: Rob Bryer, Binh Bui, Warwick Funnell, Michael Jones, Kathryn Haynes, Jim McAloon, Barbara Merino, Marc Nikitin, Angelo Riccaboni and Utz Schäffer. Further, we would like to welcome Michele Bigoni, Federico Barnabè, Abdel Halabi, Sebastian Hoffmann, Sriyalatha Kumarasinghe, Martin Quinn and Anna Szychta as new editorial board members. This issue also contains a list of ad hoc manuscript reviewers for 2022. The editors gratefully acknowledge their assistance. It is our pleasure to advise the award of the 2022 Robert W. Gibson Manuscript Award to Lee Moerman and Sandy van der Laan for their article ‘Accounting for and accounts of death: Past, present and future possibilities’ which was published in volume 27, issue 1 of Accounting History. We also wish to acknowledge the highly commended article by Alan Sangster and Fabio Santini ‘Lost in translation: Pacioli’s de computis et scripturis’ in volume 27, issue 3. This May issue includes six full articles along with the call for papers for the Twelfth Accounting History International Conference (12AHIC) being held in Siena, Italy from 4 to 6 September 2024. The issue also contains calls for papers for two upcoming Special Issues: ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. We would encourage you to examine these opportunities and to contact the Special Issue Guest Editors if you need further clarification. Authors drawn from Australia, New Zealand, Portugal, the UK and the US have written for this issue, with articles covering a time span from the sixteenth century to the twentieth century. The issue begins with an article by Bradley Bowden and Peta Stevenson-Clarke entitled ‘Accounting, Slavery and the Slave Trade: A Multi-Continental Perspective’ that adds to the theoretical debate in the literature on the role of accounting in facilitating and recording the slave trade and slavery. Using the Trans-Atlantic Slave-trade Database, they examine the relationship between accounting, slavery, and capitalism from the sixteenth century taking a multi-dimensional integrated holistic perspective of the Atlantic slave trade. As a result, Bowden and Stevenson-Clarke argue that accounting within the slave economy performed a profoundly different role from the role it played in industrial capitalism. In addition, they conclude that the direct demographic impact on Africa was not disastrous, but the overall impact embedded inequalities, that the direct effects of the slave trade on European prosperity were modest and there is reason to question the efficiency of plantation slavery on the Antebellum South of the US. A systematic literature review of ‘Indigenous peoples and accounting’ ","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"203 - 204"},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49573222","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, slavery and the slave trade: A multi-continental perspective","authors":"P. Stevenson-Clarke, B. Bowden","doi":"10.1177/10323732231156200","DOIUrl":"https://doi.org/10.1177/10323732231156200","url":null,"abstract":"As in other disciplines, the Atlantic slave-trade and New World slavery have assumed an increasingly contentious role in accounting history. In her Accounting for Slavery, Rosenthal has recently located many current business practices in the nexus between accounting, capitalism and slavery. Other accounting historians have explored slave-trading ventures from Africa, the role of accounting and slavery in New World colonisation, and in accounting and managerial practices in the slave-estates of the Americas. Absent from the extant literature are studies that explore the nexus between accounting, capitalism and slavery from a multi-continental perspective that considers Atlantic slavery as an integrated whole. This study, by drawing on the Trans-Atlantic Slave-trade Database, seeks to fill this gap, examining the correlations between Atlantic slavery and African demographic and social regression, European prosperity and New World accounting and managerial practices. In doing so, it argues that accounting played a fundamentally different role in the slave economy to that which it undertook in emerging systems of industrial capitalism.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"205 - 231"},"PeriodicalIF":1.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46339251","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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