Pub Date : 2010-06-23DOI: 10.1080/09585206.2010.485746
B. Yamey
The double-entry ledger (1623–1646) of Daniel Harvey and Company was kept in a sealed wrought-iron chest from 1821 to 2001. It is a large, heavy book recording the business dealings of the substantial Harvey partnership under the management of Daniel Harvey, brother of the famous physician William Harvey. This article deals with selected features of the double-entry ledger, considered in the context of practice at the time.
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Pub Date : 2010-06-23DOI: 10.1080/09585206.2010.485748
J. Edwards
Professionalisation is a major research focus of accounting historians, with particular attention paid to circumstances attending the formation and spread of accounting associations. This paper adds a new dimension to such research by examining the failure of public accountants to create a professional body in circumstances that appear conducive to organisational formation whether viewed from a functionalist or critical perspective. It is argued that strategies adopted by Bristol's leading public accountants enabled them to achieve economic and social advance in the absence of organisational formation. Of importance was how they positioned themselves in Bristol society through geographical location, the political, philanthropic and religious networks that connected them to the governing élite, and devices employed for publicising their services. Also relevant was their association with key venues where professionals and businessmen met to discuss commercial affairs. No inconsistency is revealed between the failure of Bristol's leading accountants to form a professional association in the 1870s and their enthusiastic embrace of chartered status following formation of the Institute of Chartered Accountants in England and Wales in 1880.
专业化是会计历史学家的主要研究重点，特别关注会计协会形成和传播的情况。本文通过检查公共会计师在有利于组织形成的情况下创建专业机构的失败，无论是从功能主义还是批判的角度来看，都为此类研究增加了一个新的维度。有人认为，布里斯托尔领先的公共会计师所采用的战略使他们能够在没有组织形成的情况下实现经济和社会进步。重要的是他们如何在布里斯托尔社会中定位自己，通过地理位置，政治、慈善和宗教网络，将他们与管理的生活组织联系起来，以及用于宣传其服务的设备。同样重要的是，他们与专业人士和商人开会讨论商业事务的主要场所的联系。19世纪70年代，布里斯托尔的主要会计师未能组建专业协会，而1880年英格兰和威尔士特许会计师协会(Institute of chartered accountants in England and Wales)成立后，他们热情地接受了特许地位，这两者之间并没有什么矛盾。
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Pub Date : 2010-06-23DOI: 10.1080/09585206.2010.485750
B. Jones
As the nineteenth century progressed, more capital was needed to finance industry and businessmen found that they were increasingly unable to raise the funds required from a small pool of family, friends and acquaintances. The introduction of limited liability in 1855 provided a solution to this problem and share ownership became increasingly widespread. The purpose of this article is to analyse the shareholders of Denbighshire coal companies in terms of their occupation, geographical location and motives for ownership, and also to examine whether their shareholdings gave them a reasonable return on investment.
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Pub Date : 2010-06-23DOI: 10.1080/09585206.2010.485749
D. Sutton, R. Baskerville, C. Cordery
This paper examines the success and failure of a once pre-eminent New Zealand charity – the Council of Organisations for Relief Service Overseas (CORSO). Delivering aid for government was a factor in its success in its early years, as was its broad membership base. Voluntary failure occurred when CORSO lost government support. It also lost donor support when international charities established a competitive donor ‘market’. Its supporters’ unwillingness to ‘buy-in’ to its mission change to focus on local poverty was another factor in its collapse. This case study employs a framework which extends Salamon's (1987) to consider the influence of competition on voluntary failure.
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Pub Date : 2010-03-01DOI: 10.1080/09585200903504264
R. Edwards
This paper explores the development of job analysis by the London, Midland and Scottish Railway (LMS) in the 1930s. It argues that historians have criticised the management decisions made by railway companies during the inter-war period without having examined the process by which these decisions were reached. Only by examining the process of managerial decision-making using internal company documentation can such claims be justified. The paper examines the market environment of inter-war freight haulage at LMS, followed by a review of the terminal handling process. This provides the context for an analysis of the contribution of Lewis C. Ord and job analysis to the modernisation and mechanisation of LMS terminal. The paper concludes that, while lacking financial sophistication, the LMS, by reflecting upon internal processes, delivered more efficient although not necessarily more economical working.
本文探讨了20世纪30年代伦敦、米德兰和苏格兰铁路(LMS)职业分析的发展。它认为，历史学家批评了铁路公司在两次世界大战期间做出的管理决策，却没有研究这些决策达成的过程。只有通过使用公司内部文件来检查管理决策的过程，这样的说法才能站得住脚。本文考察了LMS战时货物运输的市场环境，然后回顾了码头装卸过程。这为Lewis C. Ord和工作分析对LMS终端现代化和机械化的贡献提供了分析背景。本文的结论是，虽然缺乏财务复杂性，但LMS通过反思内部流程，提供了更高效的工作，尽管不一定更经济。
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Pub Date : 2010-03-01DOI: 10.1080/09585200903504298
S. Zeff
The editors’aim in compiling their Companion was to provide ‘a convenient vehicle for surveying and communicating the results of accounting history research to a wider audience and inspiring others to enter the field if the subject is to be dislodged from its status as a narrow specialism on the outer fringes of the history universe, a minor descendant on the economic and business branch of the history family tree’ (p. 2). The book is also intended to expand the horizons of accounting historians ‘who have recently been charged with exhibiting an unhealthy tendency to introversion’ (p. 2). Among the strengths of the book are the annotated lists of ‘key works’ and the extensive bibliography at the end of each of the 28 topical chapters.A further strength is the cross-referencing between some of the chapters, so that these chapters are shown to build on others. There is also a very good index. The book is divided into seven thematic parts: the discipline; technologies; theory and practice; institutions; economy; society and culture; and polity. In part 1, on the discipline, the two editors are joined by Christopher J. Napier as authors of the three chapters. In Chapter 1, Stephen P. Walker, writing on structures, territories and tribes, offers an instructive survey of the disciplinary associations and conferences as well as specialist journals which have been agents for encouraging and disseminating accounting history research. In addition, he contributes an insightful anthropological look at the behaviour of the academic ‘tribe’ of accounting historians. In Chapter 3, on subjects, sources and dissemination, John Richard Edwards identifies the trends over time in the topical areas taken up in accounting history research, and he contrasts the use of archival data with oral history as sources of evidence. He points to generalist accounting journals that have at times catered to historical research. When he refers to books and monographs as outlets, he might well have singled out his own publisher, Routledge, as the commercial house which most avidly publishes books on accounting history. Edwards furnishes a table with a list of journal special issues on accounting history. I myself am ambivalent towards special issues of journals. Whilst they do usefully stimulate research interest in the niche areas covered, they run the risk of publishing substandard work just to fill up a special issue. Furthermore, there is a tendency for the guest editors’ own work to find a home in such issues. In Chapter 2, Napier organises his discussion of historiography into two classes: ‘history of accounting’and ‘socio-historical accounting research’, including in the latter the Marxist and Foucauldian perspectives. He associates ‘history of accounting’ with studies of the early emergence of bookkeeping and accounting practice, but one must also credit the sizeable history literature on the evolution of academic and professional organisations and standard-setting bodies, i
编辑们编纂《会计史指南》的目的是提供一种方便的工具，以便调查和向更广泛的受众交流会计史研究的结果，并鼓励其他人进入这一领域，如果这一学科要摆脱其作为历史宇宙边缘的狭窄专业的地位，在历史谱系中经济和商业分支上的次要后代”(第2页)。这本书还旨在扩大会计历史学家的视野，“这些人最近被指控表现出一种不健康的内向倾向”(第2页)。这本书的优点之一是“关键著作”的注释列表，以及28个主题章节末尾的大量参考书目。另一个优点是某些章节之间的交叉引用，这样这些章节就可以建立在其他章节的基础上。还有一个非常好的指数。全书分为七个主题部分:学科;技术;理论与实践;机构;经济;社会文化;和政体。在第一部分中，关于这一学科，克里斯托弗·j·纳皮尔(Christopher J. Napier)作为三章的作者加入了两位编辑。在第一章中，Stephen P. Walker撰写了关于结构，领土和部落的文章，对学科协会和会议以及专业期刊进行了有益的调查，这些协会和会议一直是鼓励和传播会计史研究的代理人。此外，他对会计历史学家学术“部落”的行为进行了深刻的人类学观察。在第三章中，关于主题，来源和传播，约翰·理查德·爱德华兹确定了会计历史研究中所采用的主题领域随时间的趋势，并将档案数据的使用与口述历史作为证据来源进行了对比。他指出，通才会计期刊有时会迎合历史研究。当他提到书籍和专著作为销售渠道时，他很可能会把自己的出版商劳特利奇(Routledge)作为最热衷于出版会计史书籍的商业出版社。爱德华兹在一张表格上列出了关于会计史的期刊特刊。我自己对期刊特刊的态度是矛盾的。虽然他们确实有效地激发了所涵盖的利基领域的研究兴趣，但他们冒着发表不合格作品的风险，只是为了填补一个特殊问题。此外，客座编辑自己的工作也有在这类问题上找到立足之地的趋势。在第2章中，Napier将他对史学的讨论分为两类:“会计史”和“社会历史会计研究”，后者包括马克思主义和福柯的观点。他将“会计史”与对簿记和会计实践早期出现的研究联系起来，但人们也必须将学术和专业组织以及标准制定机构的演变归功于相当大的历史文献，包括标准制定过程中日益“政治”的色彩，即一种关于会计的历史类型，但不一定是在社会历史背景下进行的。“传统”和“新”会计史研究之间的紧张关系可以在许多章节中找到。在关于技术的第2部分中，Salvador Carmona和Mahmoud Ezzamel在第4章中回顾了古代会计的研究成果，重点是美索不达米亚和古埃及。他们
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Pub Date : 2010-03-01DOI: 10.1080/09585200903504249
M. Noguchi, B. Batiz-Lazo
In this article, informed by corporatist theory, we explore the transition from ‘fraud detection’ to ‘statement verification’ (Chandler, Edwards, and Anderson 1993, 452) in terms of the audit objectives of building societies in the late 1950s. The study proceeds by analysing negotiations between the Institute of Chartered Accountants in England and Wales and state authorities, such as the Treasury, the Chief Registrar of Friendly Societies and the Board of Trade. These discussions eventually resulted in a change in the audit procedure applied to building societies (as documented in the Building Societies Act 1960). We show how the regulatory change allowed chartered accountants to discontinue outmoded practices under which auditors rather than directors had been expected to take responsibility for safeguarding the financial assets of building societies. Regulatory changes also resulted in auditors being required to assume a new duty; namely, to report on the system of internal control.
在本文中，根据社团主义理论，我们探讨了20世纪50年代末建房互助协会的审计目标从“欺诈检测”到“报表验证”的转变(Chandler, Edwards, and Anderson 1993,452)。这项研究首先分析了英格兰和威尔士特许会计师协会(Institute of Chartered Accountants in England and Wales)与英国财政部(Treasury)、英国友好协会总注册局(Chief Registrar of Friendly Societies)和英国贸易委员会(Board of Trade)等政府机构之间的谈判。这些讨论最终导致了适用于建房互助会的审计程序的变化(如1960年建房互助会法案所记载的)。我们展示了监管变化如何允许特许会计师停止过时的做法，在这种做法下，审计师而不是董事被期望承担保护建筑协会金融资产的责任。监管变化也导致审计员被要求承担一项新的职责;即对内部控制制度进行报告。
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Pub Date : 2010-03-01DOI: 10.1080/09585200903504181
Thomas A. Lee
The incorporation of the Society of Accountants in Edinburgh in 1854 has been researched from different perspectives without attention to the overall occupational grouping to which the founders belonged. The existence of this larger community of accountants raises the question of whether the foundation involved social closure. The purpose of the paper is to pose and respond to this question by explaining social closure, examining the Society's foundational process for signs of possible exclusion, and observing founders and non-founders to identify differences in characteristics that provide possible explanations for exclusion. Archival evidence of the foundational process and differences in characteristics is consistent with the possibility of social closure without precluding other explanations for the founder and non-founder groupings. The evidence also raises the question of whether the foundation of the Society is completely explained by the external pressures associated with a potential loss of court-related appointments. The findings in the paper are sufficient to encourage further research of social closure in other associational foundations in the early history of modern public accountancy.
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Pub Date : 2010-03-01DOI: 10.1080/09585200903504215
A. Sangster
Double entry bookkeeping is generally considered to be a topic that students struggle to learn. In part, this is seen as being due to their lacking awareness of both business processes and of the business environment in which accounting operates, which makes double entry appear an abstract concept and one they find hard to justify the effort of learning. It is also seen by many faculties as failing to encourage critical thinking; and as a purely mechanical process that is unnecessary in a university degree in accounting – that it belongs in the professional office where it can be taught in context in the work environment. This paper argues that there is an alternative justifiable view that, far from being unnecessary and failing to encourage critical thinking, knowledge and understanding of double entry is a key element required of anyone who seeks to fully engage in critical thinking concerning the validity of accounting information. It argues that double entry should be retained in the undergraduate accounting curriculum – that its absence from the curriculum encourages blind acceptance of accounting information as ‘truth’ and makes it more difficult to encourage accounting students to think critically about accounting information at later stages of their studies. This paper suggests that by adopting an accounting history-based approach, students can be presented with a context that may overcome their traditional failure to grasp the topic well at an early stage in their accounting studies. To support this claim, the paper suggests themes that could be covered when introducing the topic, suggests sources of teaching material, and offers access to historical background material concerning the ‘father of accounting’, Luca Pacioli, in order to assist faculties that wish to try it for themselves in the classroom.
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