Learning from history. Deconstructing the charge-and-discharge system within an accountability context

IF 0.8 Q4 BUSINESS Accounting History Review Pub Date : 2023-01-02 DOI:10.1080/21552851.2023.2207609
Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia
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Abstract

ABSTRACT The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.
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从历史中学习。在问责制背景下解构充放电制度
在过去的几个世纪里,充放电制度在所有类型的机构中被广泛使用,但形成问责制安排的变量尚未得到系统的全面分析。这项研究提供了一个广泛的调查,在广泛的时间框架内(从罗马帝国到19世纪),一系列机构(政府,贵族,教会,商业等等)和一系列国家的充值和放电会计。这种大规模的比较有利于专注于单一时期、地区或机构类型的研究人员。我们的主要目标是分解充放电系统,并根据因果关系对其要素进行分类。我们采用定性方法来识别特征、因果关系和感知意义的领域(会计、机构和社会)。根据我们的研究结果,我们得出结论,在委托管理的背景下,充放电系统是一个多变量和多因果的现象,作为一种问责机制,它具有更大的相关性。指控与释放涉及对自己的行为进行解释和辩护的义务。我们的目标是在问责制背景下展开进一步的讨论,并促进未来的深入研究,揭示问责制在会计、制度和社会背景下跨越时空的发展、过程和影响。
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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