Accounting History最新文献

{"title":"Lost in translation: Pacioli's de computis et scripturis","authors":"A. Sangster, Fabio Santini","doi":"10.1177/10323732221098443","DOIUrl":"https://doi.org/10.1177/10323732221098443","url":null,"abstract":"This article seeks to determine how much we understand of Pacioli's purpose, and to clarify what he wrote justifying his preparation and publication of his ‘bookkeeping treatise’ in 1494. The context that motivated Pacioli to prepare his treatise is identified: why he published it and for whom. A new critical translation of the first chapter is presented, revealing statements omitted from the translations, and terms misunderstood. Its primary contribution is the clearer overview of fifteenth century Venetian business and bookkeeping practice and of the treatise than is currently presented in the accounting history literature. This should lead to new understanding of the role and purpose of using double entry in European trade during the fourteenth and fifteenth centuries, and thereafter. Finally, all 10 translations of the treatise evaluated, including the five in English, were found to be unreliable. Anyone using these translations needs to refer continuously to the original text and to how it has been translated into other languages.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"311 - 342"},"PeriodicalIF":1.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47497087","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":"Overview of cost accounting practices in France from the early 19th century to the 1880s","authors":"Yves Levant, Henri Zimnovitch","doi":"10.1177/10323732221103906","DOIUrl":"https://doi.org/10.1177/10323732221103906","url":null,"abstract":"The article explores changes in costing practices over forty decades from 1820 to 1880 in France. Its main purpose is to contribute to the dynamic history of changes in cost accounting methods. This dynamic is contained within a broad view of how costing methods have evolved. In industry, the methods became more complex in order to achieve greater precision, as in the agricultural sector, except that in the latter case, criticism of too much complexity started to arise. In the field of railway transport, accounting advances were made with a view to complying with legal obligations. As for the sophisticated models devised by the engineers during this period, they were not applied until a century later. Instead, rather simple methods prevailed: the equivalence methods. Costing methods wavered between a search for precision at the price of increased complexity, and a search for simplification to the detriment of precision, but not to the point where we could call this a cyclical phenomenon.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"576 - 606"},"PeriodicalIF":1.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44445808","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":"Accounts from the backwoods: The role of accounting in an early Upper Canada settlement","authors":"R. Baker","doi":"10.1177/10323732221095601","DOIUrl":"https://doi.org/10.1177/10323732221095601","url":null,"abstract":"The founding of the town of Guelph, Ontario, was uncommon in that the town was established prior to the development of surrounding agricultural lands. This was done through an arrangement between the British government and a private, for-profit company. Grounded in agency theory, this study examines the establishment of the town and the role of accounting in its early development. The results show how the absence of accounting created a space in which the company's agent could operate in a way that promoted the well-being of the local population while adopting a long-term approach to shareholder wealth creation. This study highlights the insights that can be gained by investigating where accounting is absent and the importance of aligning accounting techniques with organisational and social objectives, particularly in the context of private companies acting on behalf of governments.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"549 - 575"},"PeriodicalIF":1.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49311045","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 in the organisation and life of a religious institution: The Monastery of Santa Ana in the eighteenth century","authors":"Delfina Gomes, L. Maran, Domingos Araújo","doi":"10.1177/10323732221095628","DOIUrl":"https://doi.org/10.1177/10323732221095628","url":null,"abstract":"Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"607 - 638"},"PeriodicalIF":1.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46137926","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":"Challenges of IFRS implementation in emerging economies: The case of Lebanon","authors":"Samir Sadaka","doi":"10.1177/10323732221093820","DOIUrl":"https://doi.org/10.1177/10323732221093820","url":null,"abstract":"IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"497 - 523"},"PeriodicalIF":1.0,"publicationDate":"2022-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42570669","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":"Non-IFRS and changes in accounting institutions – Lessons from Nokia","authors":"A. Rautiainen, M. Järvenpää, Toni Mättö","doi":"10.1177/10323732221094033","DOIUrl":"https://doi.org/10.1177/10323732221094033","url":null,"abstract":"We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting perceptions of relevance and reliability, and on primary measures of success, contributes to understanding the focus of key accounting measures in historical developments regarding perceived success or failure, and in changing institutional practices in terms of ‘institutional work’, especially through valourizing either the actions or valourizing reports.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"524 - 548"},"PeriodicalIF":1.0,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41799056","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":"Paweł Ciompa's econometric theory of bookkeeping","authors":"Sławomir Sojak","doi":"10.1177/10323732221088336","DOIUrl":"https://doi.org/10.1177/10323732221088336","url":null,"abstract":"This study aims to present Paweł Ciompa’s (1867–1913) econometric theory of bookkeeping, associated with the banking sector and vocational education in Galicia, a territory seized by Austria as a result of the partition of Poland. Ciompa presented his theory of bookkeeping in Polish in the work Zarys ekonometryi i teorya buchalterii [An outline of econometrics and the theory of bookkeeping] and in German in Grundrisse einer Oeconometrie und die auf Nationalökonomie aufgebaute Natürliche Theorie der Buchhaltung [An outline of econometrics and the development of a natural theory of bookkeeping based on economics]. Both were published in Lviv in 1910. The concept presented in these works constitutes an original econometric and geometric approach to the description of economic phenomena. It has a didactic value despite the fact that it has not found many followers, and accounting historians find it difficult to place it unambiguously in the research trends of the turn of the nineteenth and twentieth centuries.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"370 - 392"},"PeriodicalIF":1.0,"publicationDate":"2022-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48592174","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":"Business budgeting as a tool of scientific management and rationalisation in Poland in the interwar period","authors":"A. Szychta","doi":"10.1177/10323732221084989","DOIUrl":"https://doi.org/10.1177/10323732221084989","url":null,"abstract":"The purpose of the article is to examine the premises and extent of the dissemination of business budgeting using publications in interwar Poland (1918–1939) and to indicate Polish authors’ sources of knowledge on this issue. The article also seeks to investigate whether budgeting was promoted and introduced in Poland to propel development in a nation that was reawakening as a country after more than 120 years of partitions. The dissemination of budgeting is considered in connection with the idea of rationalisation, which originated in the United States, and the scientific management movement in Europe that it influenced. The article shows Poles promoting business budgeting and their actions following the theory of progress in order to increase the prosperity of a country that was rebuilding a unified economic organism and national identity. The article contributes to the history of scientific management and accounting as it brings new elements by examining the non-Western interwar environment.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"393 - 424"},"PeriodicalIF":1.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46143029","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":"10.1177/10323732211095131","DOIUrl":"https://doi.org/10.1177/10323732211095131","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 18th and 19th 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 forthcoming). 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":"27 1","pages":"304 - 305"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44799031","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 History Research in the Age of Digitalisation","authors":"","doi":"10.1177/10323732221095132","DOIUrl":"https://doi.org/10.1177/10323732221095132","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"302 - 303"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46625889","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}