{"title":"Origins of financial analysts in the United States","authors":"Jesus R. Jimenez-Andrade","doi":"10.1177/10323732231163610","DOIUrl":"https://doi.org/10.1177/10323732231163610","url":null,"abstract":"Since the United States securities market's creation and promulgation of the Investment Advisers Act in 1940, financial analysts transitioned from a highly unregulated practice to one of the most heavily regulated professions. Relying on multiple formal archival sources, this article explores the antecedents behind this bolstering event. Applying a chronological historical analysis, findings suggest that three factors forced regulators to intervene: the unethical abuses uncovered by a committee with highly specialised skills, the inability of financial analysts to adhere to ethical practices and professional segregation combined with absent collective institutional values. These findings illustrate the regulatory consequences in collective sanctioning cases (rather than criminal or economic penalties imposed on specific individuals). A socio-economic historical triangulation enriches the quality of these findings.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"338 - 353"},"PeriodicalIF":1.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43042222","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":"Indigenous peoples and accounting: A systematic literature review","authors":"Mohini P. Vidwans, Tracy-Anne De Silva","doi":"10.1177/10323732231158406","DOIUrl":"https://doi.org/10.1177/10323732231158406","url":null,"abstract":"The purpose of this systematic literature review on ‘indigenous peoples and accounting’ is to identify major themes and derive insights to guide future research and policy agendas. We also investigate whether accounting has been used by the indigenous peoples for emancipation. Seventy-one peer-reviewed journal articles are categorised into three clusters (imperialism, accounting profession and need for emancipation) and analysed. This review positions accounting not as a mere neutral, benign, technical practice but as a racist and ethnocentric tool through the context in which it has been practised. Accounting was an integral part of imperial rule, inheriting colonial structures and separating and reducing indigenous peoples from their own cultures and structures. Indigenous accountants remain severely under-represented; indigenous autonomy, voice and participation are vital for transforming the ethnocentric systems that have led to the devaluation of indigenous peoples. For effecting change we identify a need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"232 - 261"},"PeriodicalIF":1.0,"publicationDate":"2023-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43392440","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":"‘It was pop that was making the bread’: Accounting and musical space at Abbey Road studios","authors":"D. Jubb","doi":"10.1177/10323732231155932","DOIUrl":"https://doi.org/10.1177/10323732231155932","url":null,"abstract":"This research considers the relationship between accounting and physical space, focusing on the creation of musical recordings within the musical and ‘magical’ space of Abbey Road Studios during the 1960s. Building on prior studies that have utilised the work of Foucault to theorise accounting's ability to contribute to making space more disciplinary, this study highlights how, at the beginning of the 1960s, accounting was part of a wider regime that rendered the non-disciplinary, musical space of the recording studio visible and controllable in order to standardise musical recording practices. As the period progressed, and against a backdrop of cultural revolution in 1960s Britain, existing rules and procedures were circumvented by musicians, producers and engineers who utilised experimental practices to create non-standardised, ‘magical’, sonic worlds. Control over the musical space of the recording studio waned and so too did accounting's ability to capture and manage the emergent creative practices.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"285 - 311"},"PeriodicalIF":1.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44120049","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":"When the war is over: Accounting for people with disabilities","authors":"Mona Nikidehaghani, C. Cortese","doi":"10.1177/10323732221147306","DOIUrl":"https://doi.org/10.1177/10323732221147306","url":null,"abstract":"We assess the extent to which accounting discourse was used during the aftermath of the Second World War as a way of reconceptualising the notion of a person with disabilities from welfare recipient to income earner. Drawing on Foucault's notion of pastoral power, we interpret archival documents from this important period in the development of disability policy in Australia, which is so far unexplored in the accounting literature. We reveal the role of accounting in rationalising and operationalising government initiatives and programs assembled to address the ‘problem of disability’. We show that accounting terminology and techniques were mobilised as a way of justifying the transference of people with disabilities into sheltered workshops, a process that aimed to transform them into income earners who could contribute to the national economy.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"262 - 284"},"PeriodicalIF":1.0,"publicationDate":"2023-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46619438","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":"British traditions and contributions to accounting history research","authors":"J. Edwards","doi":"10.1177/10323732221147046","DOIUrl":"https://doi.org/10.1177/10323732221147046","url":null,"abstract":"Studies of Britain's accounting history date from the second half of the nineteenth century. Up to 1970 contributions to what became labelled the ‘traditional’ accounting history literature came from authors with diverse backgrounds – for example, archivists, civil servants, economists, (non-accounting) historians, lawyers, librarians, government employees and accounting practitioners. Accounting remained on the periphery of academe, through to the 1960s, thereby explaining the lack of historiographical contributions from accounting faculty. The theoretical underpinning of historical studies was increasingly recognised, post-1970, with investigations explicitly grounded in economics by the so-called neoclassicists. The second half of the 1980s, in Britain, saw a methodological revolution in the study of accounting's past accelerate through a movement christened ‘The new accounting history’. Key venues for the circulation and publication of studies informed by theories taken from numerous other disciplines included the Interdisciplinary Perspectives on Accounting Conference, first held in Manchester in 1985, and support provided by Accounting, Organizations and Society and other high-ranking academic journals for the publication of historical studies into the behavioural, organisational and sociological positioning of accounting. Participation in accounting history research by academics from other sectors of academe has featured prominently in the growth in interdisciplinarity.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45531939","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":"10.1177/10323732231154991","DOIUrl":"https://doi.org/10.1177/10323732231154991","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":"196 - 197"},"PeriodicalIF":1.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48512623","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":"10.1177/10323732231154986","DOIUrl":"https://doi.org/10.1177/10323732231154986","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"194 - 195"},"PeriodicalIF":1.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46469623","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":"10.1177/10323732231155264","DOIUrl":"https://doi.org/10.1177/10323732231155264","url":null,"abstract":"Welcome to the first issue of Accounting History for 2023. This February issue includes seven full articles and a vale for Lúcia Lima Rodrigues, Professora Catedrática (Full Professor) da Escola de Economia e Gestão, Universidade do Minho, Portugal who sadly passed away in October 2022. We also include the report of the Eleventh Accounting History International Conference (11AHIC) successfully hosted by the University of Portsmouth in the UK in September 2022 and the first call for papers for the Twelfth Accounting History International Conference (12AHIC) being held in Siena, Italy from 4 to 6 September 2024. It 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’. Please note there is a workshop in March this year for authors who intend to submit articles to this Africa issue. We would encourage you to examine these opportunities and to contact the Special Issue Guest Editors where you need further clarification. Authors drawn from Australia, Czechoslovakia, France, Italy, New Zealand, Russia and the UK have written for this issue, with articles covering a time span from the sixteenth century to the twenty-first century. The issue begins with the exploration of the stigma associated with the implementation of a Chinese poll tax in colonial New Zealand by Vosslamber and Yong. In their article taxation, in the form of a poll tax, contributed to the discrimination and dehumanisation of Chinese people seeking to migrate to New Zealand between 1881 and 1916. Even if they paid the tax to enter the country, these immigrants faced further discrimination, and in 2001 New Zealand’s Prime Minister Clark formally apologised to their descendants. The history of the Chinese poll tax in New Zealand gives us pause to consider how taxation can reinforce racism and stigmatisation. Vosslamber and Yong critically analyse negative policies promulgated by socially influential groups and highlight the need to guard against stigmatisation of humans in developing public policies. A study of Michelangelo’s David from an accountability perspective is provided in the second article in this issue by Manetti, Bellucci, Nitti and Bagnoli. Using the commissioning of the Statute of David as their context, they explore antecedents of dialogic accounting in sixteenth century Renaissance Florence. The Opera of Santa Maria del Fiore, entrusted with realising and placing the statue, was a hybrid organisation financed with public resources and managed by experts from Florence’s leading commercial guilds. Initially formed to construct Florence’s cathedral, the Opera not only operated a complex system of checks and balances, but also focused on consensus building. Hence Manetti et al. show the dynamic purposes of accounting and operation of early dialogic accountability, as those in governance sought to beautify their city for the benefit of its citizens. The t","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"3 - 4"},"PeriodicalIF":1.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48536822","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":"10.1177/10323732231154992","DOIUrl":"https://doi.org/10.1177/10323732231154992","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":"198 - 199"},"PeriodicalIF":1.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42355558","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}
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
