Pub Date : 2006-07-01DOI: 10.1080/09585200600756217
S. Walker
Abstract Philanthropic work involved large numbers of middle-class women in the performance of accounting functions during the nineteenth century. This hitherto ‘hidden’ group of women accountants is explored through a biographical study of housing reformer Octavia Hill. It is revealed that in her early life Octavia Hill practised accounting as the manager of a craft workshop, college secretary and manager of a household. She also taught bookkeeping. Octavia Hill's application of accounting in housing management was founded on contemporary notions of order, hierarchical accountability, debt avoidance, the importance of detail and accuracy, and concepts of stewardship and trust. The manner in which Octavia Hill employed accounting as a technique of watching, disciplining and improving her tenants is also examined. There follows an analysis of the relationship between Octavia Hill's accounting and prevailing concepts of domesticity and gendered spheres. The importance of accounting in the feminised profession of housing management during the interwar period is also discussed. Other examples illustrative of the importance of accounting to women's philanthropic endeavour are alluded to.
{"title":"Philanthropic women and accounting. Octavia Hill and the exercise of ‘quiet power and sympathy’","authors":"S. Walker","doi":"10.1080/09585200600756217","DOIUrl":"https://doi.org/10.1080/09585200600756217","url":null,"abstract":"Abstract Philanthropic work involved large numbers of middle-class women in the performance of accounting functions during the nineteenth century. This hitherto ‘hidden’ group of women accountants is explored through a biographical study of housing reformer Octavia Hill. It is revealed that in her early life Octavia Hill practised accounting as the manager of a craft workshop, college secretary and manager of a household. She also taught bookkeeping. Octavia Hill's application of accounting in housing management was founded on contemporary notions of order, hierarchical accountability, debt avoidance, the importance of detail and accuracy, and concepts of stewardship and trust. The manner in which Octavia Hill employed accounting as a technique of watching, disciplining and improving her tenants is also examined. There follows an analysis of the relationship between Octavia Hill's accounting and prevailing concepts of domesticity and gendered spheres. The importance of accounting in the feminised profession of housing management during the interwar period is also discussed. Other examples illustrative of the importance of accounting to women's philanthropic endeavour are alluded to.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116534152","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756274
A. Laurence
Abstract The excursions of the five unmarried Hastings sisters and their widowed friend Jane Bonnell into the stock market show how changes in the availability of credit and the services offered by banks in the early eighteenth century had an impact on ordinary citizens. At the time of the South Sea Bubble all six bought South Sea shares through their bank. But their trading activities and investment strategies differed and had different outcomes, showing there are no easy associations between gender and ideas of risk or safe investment.
{"title":"Women investors, ‘that nasty south sea affair’ and the rage to speculate in early eighteenth-century England","authors":"A. Laurence","doi":"10.1080/09585200600756274","DOIUrl":"https://doi.org/10.1080/09585200600756274","url":null,"abstract":"Abstract The excursions of the five unmarried Hastings sisters and their widowed friend Jane Bonnell into the stock market show how changes in the availability of credit and the services offered by banks in the early eighteenth century had an impact on ordinary citizens. At the time of the South Sea Bubble all six bought South Sea shares through their bank. But their trading activities and investment strategies differed and had different outcomes, showing there are no easy associations between gender and ideas of risk or safe investment.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123430026","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756282
M. Freeman, R. Pearson, James Taylor
Abstract This paper investigates the role of women as shareholders in joint stock companies, and how far they can be characterised as active investors. It is based on a large database of company constitutions, together with procedural records and the pamphlet literature of the period. The penetration by women of the private sphere of investment did not always extend to the more public sphere of participation at shareholder meetings. Literary representations of women as speculators reinforced such boundaries. While the separate spheres may have been blurred, considerable limitations were set on the extent to which female shareholders could participate fully in the governance of joint stock companies.
{"title":"‘A doe in the city’: Women shareholders in eighteenth- and early nineteenth-century Britain","authors":"M. Freeman, R. Pearson, James Taylor","doi":"10.1080/09585200600756282","DOIUrl":"https://doi.org/10.1080/09585200600756282","url":null,"abstract":"Abstract This paper investigates the role of women as shareholders in joint stock companies, and how far they can be characterised as active investors. It is based on a large database of company constitutions, together with procedural records and the pamphlet literature of the period. The penetration by women of the private sphere of investment did not always extend to the more public sphere of participation at shareholder meetings. Literary representations of women as speculators reinforced such boundaries. While the separate spheres may have been blurred, considerable limitations were set on the extent to which female shareholders could participate fully in the governance of joint stock companies.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125179118","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756241
A. Carlos, Karen Maguire, L. Neal
Abstract Price bubbles provide a unique opportunity to study the financial acumen of shareholders. We focus on the 1720 South Sea episode as experienced by the Royal African Company whose stock was more speculative than other joint stocks. During 1720 the company had a new large stock issue. This paper examines the financial acumen of those women who traded senior and engrafted stock across 1720. We find that depending on the pricing regime, these women at worst broke even on their activities or had positive speculative gains. Our findings are consistent with a growing literature on the positive link between gender, capital gains and financial markets.
{"title":"Financial acumen, women speculators, and the Royal African company during the South Sea bubble","authors":"A. Carlos, Karen Maguire, L. Neal","doi":"10.1080/09585200600756241","DOIUrl":"https://doi.org/10.1080/09585200600756241","url":null,"abstract":"Abstract Price bubbles provide a unique opportunity to study the financial acumen of shareholders. We focus on the 1720 South Sea episode as experienced by the Royal African Company whose stock was more speculative than other joint stocks. During 1720 the company had a new large stock issue. This paper examines the financial acumen of those women who traded senior and engrafted stock across 1720. We find that depending on the pricing regime, these women at worst broke even on their activities or had positive speculative gains. Our findings are consistent with a growing literature on the positive link between gender, capital gains and financial markets.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129847983","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756225
J. Black
Abstract The purpose of this paper is to highlight the pioneering role of women who were officially employed (albeit on a temporary basis) in accounting, clerical and management positions in the Army Pay Department (APD) offices in the UK from 1914 to 1920. The role of the APD offices was to manage the pay and allowances of soldiers of the British Army, using the ‘Dover’ system of military finance and accounting which had been introduced in 1905 along with the command structure of the Army Finance Branch. The flexible ‘Dover’ system coped with the unprecedented increase in bureaucracy as the strength of the army rose from 140,000 in 1914 to over 5 million by 1918. The mainstay of the survival and efficiency of the ‘Dover’ system was the employment of women in the APD establishments. Previous research involving the role of women in wartime has mainly focused on working-class women who worked within the munitions industry (Marwick, 1977; Braybon, 1981; Thom, 2000), although Zimmeck (1986: pp. 145–172) has previously researched into women who were employed by the General Post Office (GPO) and its Savings Bank Department from 1870 to 1914. No research has previously been conducted into the role of women employed in an accounting or clerical function within the army pay offices during the Great War. The wartime role of female staff employed in APD establishments, as with their women colleagues who worked in the munitions industry, relates to the concept of the Reserve Army of Labour. The ‘feminisation’ of accounting and bookkeeping (Anderson, 1986; Walker, 2003), did not occur until after the Great War.
本文的目的是强调1914年至1920年在英国陆军薪酬部(APD)办公室正式雇用(尽管是临时的)会计，文书和管理职位的女性的先锋作用。APD办公室的作用是管理英国军队士兵的工资和津贴，使用1905年与陆军财务处的指挥结构一起引入的“多佛”军事财务和会计系统。灵活的“多佛”体系应对了空前的官僚主义增长，军队的力量从1914年的14万人增加到1918年的500多万人。“多佛”制度的生存和效率的支柱是在APD机构中雇用妇女。先前涉及战时妇女角色的研究主要集中在军需品工业内工作的工人阶级妇女(Marwick, 1977;Braybon, 1981;Thom, 2000)，尽管Zimmeck (1986: pp. 145-172)之前研究了从1870年到1914年在邮政总局(GPO)及其储蓄银行部门工作的女性。在第一次世界大战期间，没有人对军队薪酬办公室中从事会计或文书工作的妇女的角色进行过研究。在维和部队各机构雇用的女工作人员的战时作用，同她们在军火工业工作的女同事一样，与劳动后备军的概念有关。会计和簿记的“女性化”(安德森，1986;Walker, 2003)，直到第一次世界大战之后才出现。
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Pub Date : 2006-07-01DOI: 10.1080/09585200600756134
J. Maltby, J. Rutterford
The editors' original interest in the history of the involvement of women in investment comes from two separate sources. For Maltby, it was the discussion in Victorian Parliamentary debates of the ...
{"title":"Editorial: Women, accounting and investment","authors":"J. Maltby, J. Rutterford","doi":"10.1080/09585200600756134","DOIUrl":"https://doi.org/10.1080/09585200600756134","url":null,"abstract":"The editors' original interest in the history of the involvement of women in investment comes from two separate sources. For Maltby, it was the discussion in Victorian Parliamentary debates of the ...","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115989403","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756175
Christine Wiskin
Abstract This article considers how three English businesswomen managed the financial aspects of their enterprises in the ‘long’ eighteenth century. The discussion focuses on two areas: their ability to keep adequate records and their management of trade credit. Whereas earlier studies of women's credit transactions have argued for its specifically ‘feminine’ nature, it will be demonstrated that men and women conducted business credit dealings on gender neutral lines. Three case studies are presented to show that the success or failure of a woman's business depended on her commercial competence, not her gender.
{"title":"Businesswomen and financial management: Three eighteenth-century case studies","authors":"Christine Wiskin","doi":"10.1080/09585200600756175","DOIUrl":"https://doi.org/10.1080/09585200600756175","url":null,"abstract":"Abstract This article considers how three English businesswomen managed the financial aspects of their enterprises in the ‘long’ eighteenth century. The discussion focuses on two areas: their ability to keep adequate records and their management of trade credit. Whereas earlier studies of women's credit transactions have argued for its specifically ‘feminine’ nature, it will be demonstrated that men and women conducted business credit dealings on gender neutral lines. Three case studies are presented to show that the success or failure of a woman's business depended on her commercial competence, not her gender.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127186952","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}
Pub Date : 2006-07-01DOI: 10.1080/09585200600756316
L. Newton, P. L. Cottrell
Abstract The 1826 Banking Act was passed to strengthen the banking sector. It allowed the establishment of joint-stock banks in England and Wales outside a 65-mile radius of Charing Cross, London. Institutions formed under this legislation could have an unrestricted number of partners but they did not enjoy the privilege of limited liability. This article examines the extent of female investors in joint-stock banks formed under the 1826 Act. Analysis of shareholdings found that female investors were in a minority yet their holdings in aggregate increased over time. They were primarily widows and spinsters, who collectively became significant in the emerging national financial securities market.
{"title":"Female investors in the first english and Welsh commercial joint-stock banks","authors":"L. Newton, P. L. Cottrell","doi":"10.1080/09585200600756316","DOIUrl":"https://doi.org/10.1080/09585200600756316","url":null,"abstract":"Abstract The 1826 Banking Act was passed to strengthen the banking sector. It allowed the establishment of joint-stock banks in England and Wales outside a 65-mile radius of Charing Cross, London. Institutions formed under this legislation could have an unrestricted number of partners but they did not enjoy the privilege of limited liability. This article examines the extent of female investors in joint-stock banks formed under the 1826 Act. Analysis of shareholdings found that female investors were in a minority yet their holdings in aggregate increased over time. They were primarily widows and spinsters, who collectively became significant in the emerging national financial securities market.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":" 33","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133087218","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}
Pub Date : 2006-03-01DOI: 10.1080/09585200500505599
M. Keneley
Abstract Recent studies of the experience of the British life insurance industry indicate that a period of transition, and the development of more diversified investment strategies, began in the interwar period. Australian life insurers lagged behind their British counterparts in the introduction of such strategies. This paper investigates why this was the case. It argues that in the Australian market there was both a lack of opportunity and incentive to broaden asset portfolios. However, this did not mean that asset management practices did not advance. Australian life offices became progressively more sophisticated in their approach to portfolio management during this period. Developments in the interwar period provided a grounding for post-war expansion into the equity market.
{"title":"Mortgages and bonds: The asset management practices of Australian life insurers to 1960","authors":"M. Keneley","doi":"10.1080/09585200500505599","DOIUrl":"https://doi.org/10.1080/09585200500505599","url":null,"abstract":"Abstract Recent studies of the experience of the British life insurance industry indicate that a period of transition, and the development of more diversified investment strategies, began in the interwar period. Australian life insurers lagged behind their British counterparts in the introduction of such strategies. This paper investigates why this was the case. It argues that in the Australian market there was both a lack of opportunity and incentive to broaden asset portfolios. However, this did not mean that asset management practices did not advance. Australian life offices became progressively more sophisticated in their approach to portfolio management during this period. Developments in the interwar period provided a grounding for post-war expansion into the equity market.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"192 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125682860","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}
Pub Date : 2006-03-01DOI: 10.1080/09585200500505490
V. Beattie, E. Davie
Abstract Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development.
{"title":"Theoretical studies of the historical development of the accounting discipline: A review and evidence","authors":"V. Beattie, E. Davie","doi":"10.1080/09585200500505490","DOIUrl":"https://doi.org/10.1080/09585200500505490","url":null,"abstract":"Abstract Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2006-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126672134","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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