Pub Date : 2010-03-01DOI: 10.1080/09585201003590617
Karine Fabre, Céline Michaïlesco
During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practices were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used, and the changes in potential roles of accounting over time according to political background and parliamentary control are considered.
{"title":"From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902","authors":"Karine Fabre, Céline Michaïlesco","doi":"10.1080/09585201003590617","DOIUrl":"https://doi.org/10.1080/09585201003590617","url":null,"abstract":"During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and practices were adapted to meet project management purposes. This research focuses on the roles that can be fulfilled by this accounting system. For this purpose, the classification system of organizational roles of accounting by Burchell et al. (1980) is used, and the changes in potential roles of accounting over time according to political background and parliamentary control are considered.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2010-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131548436","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 : 2009-11-01DOI: 10.1080/09585200903246536
R. Fleischman, Karen Schuele
Relatively little has been written about co-authorship in accounting and even less specific to accounting history. This paper endeavours to track co-authorship patterns in the discipline, both quantitatively and qualitatively. The three specialist accounting history journals provide the data to render quantitative judgements, whilst a survey of accounting history scholars has generated information on how co-authorship is perceived in the field, particularly its benefits and pitfalls. A matching technique is used to gauge whether patterns in accounting history are similar to those within the broader accounting discipline. Consideration will also be given to comparisons of how co-authorship is viewed by US and non-US academicians.
{"title":"Co-authorship in accounting history: advantages and pitfalls","authors":"R. Fleischman, Karen Schuele","doi":"10.1080/09585200903246536","DOIUrl":"https://doi.org/10.1080/09585200903246536","url":null,"abstract":"Relatively little has been written about co-authorship in accounting and even less specific to accounting history. This paper endeavours to track co-authorship patterns in the discipline, both quantitatively and qualitatively. The three specialist accounting history journals provide the data to render quantitative judgements, whilst a survey of accounting history scholars has generated information on how co-authorship is perceived in the field, particularly its benefits and pitfalls. A matching technique is used to gauge whether patterns in accounting history are similar to those within the broader accounting discipline. Consideration will also be given to comparisons of how co-authorship is viewed by US and non-US academicians.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123300486","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 : 2009-11-01DOI: 10.1080/09585200903246502
K. Camfferman, S. Zeff
This paper reviews the first phase of the history of the Union Européenne des Experts Comptables Economiques et Financiers (UEC) from its formation in 1951 to 1963. In 1963, the UEC's membership, which initially was confined to Continental Europe, was significantly changed by the accession of accountancy bodies from the United Kingdom, the Netherlands, and Scandinavia. During this period, the UEC served as a focal point in debates over a possible future unification of the accountancy profession in Europe. There were considerable differences of view on this point between the bodies which formed the UEC and those which initially stayed outside. In particular, the paper highlights the role played by the main Dutch accountancy body, the Nederlands Instituut van Accountants (NIVA), which took a decidedly hostile attitude towards the UEC. It is shown how the creation of the European Economic Community (EEC) and its plans to create a common market for accountancy services brought about a clash between the UK and Dutch bodies on the one hand and the UEC on the other, which was resolved in 1963 by the negotiated accession of the former outsiders to the UEC.
{"title":"The formation and early years of the Union Européenne des Experts Comptables Economiques et Financiers (UEC), 1951–63: or how the Dutch tried to bring down the UEC","authors":"K. Camfferman, S. Zeff","doi":"10.1080/09585200903246502","DOIUrl":"https://doi.org/10.1080/09585200903246502","url":null,"abstract":"This paper reviews the first phase of the history of the Union Européenne des Experts Comptables Economiques et Financiers (UEC) from its formation in 1951 to 1963. In 1963, the UEC's membership, which initially was confined to Continental Europe, was significantly changed by the accession of accountancy bodies from the United Kingdom, the Netherlands, and Scandinavia. During this period, the UEC served as a focal point in debates over a possible future unification of the accountancy profession in Europe. There were considerable differences of view on this point between the bodies which formed the UEC and those which initially stayed outside. In particular, the paper highlights the role played by the main Dutch accountancy body, the Nederlands Instituut van Accountants (NIVA), which took a decidedly hostile attitude towards the UEC. It is shown how the creation of the European Economic Community (EEC) and its plans to create a common market for accountancy services brought about a clash between the UK and Dutch bodies on the one hand and the UEC on the other, which was resolved in 1963 by the negotiated accession of the former outsiders to the UEC.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127874081","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 : 2009-11-01DOI: 10.1080/09585200903246817
T. A. Lee
With the various scandals and frauds which have bedevilled the accounting profession in recent years, Dean Neu and Duncan Green could not have better timed the launch of their book. The title of the book reflects the central theme that the authors pursue doggedly throughout their analysis of the various crises with which the profession in Canada and many other countries has had to cope. This tension between, on the one hand, offering a service to the public and, on the other, providing a profitable living for the profession’s members is not easily resolved. In the light of corporate scandals, it is often suggested that practitioners are incapable of placing the public interest above their own private interest and that the only way to deal with professional malfeasance is through greater government regulation. The authors, however, accept that regulation via this route has been no more successful than the attempts at self-regulation by the profession. Chapter 1 is entitled ‘The End of Innocence’, but one is left wondering whose innocence? The authors reveal that corporate frauds had been occurring for decades, so it is unlikely that anyone remained naive for so long. In fact, a complete historical review of the profession would reveal that similar questions were being asked of practitioners back in the nineteenth century, and it was not uncommon to find newspapers calling audits ‘a delusion and a snare’. If there was an age of innocence in the public perception of the western accounting profession, it ended with the scandals of the late nineteenth century. Practitioners may question whether the authors are fully aware of the commercial pressures which they, the practitioners, face; on page 14, the outdated notion that ‘the [audit] fee is based on the time spent doing the audit testing’ is asserted. Sadly those days have long gone, and instead auditors have now to price their services beforehand and work to that target – it is the need to bring home the completed audit in budget that often has led auditors to cut corners. The assertion is then contradicted on the next page, by the claim that audit fees are controlled by company management. Another claim (also on page 15) that audit fees ‘[are] still the large firms’ major revenue source’ seems equally out of touch with the modern world. Chapter 2 looks at the business of public accounting and introduces the notion that bad things happen – normal accidents. The idea of normal accidents refers to the direct result of a failure to maintain the balance between professional privilege and ethical responsibility. The existence of a patchwork of regulation rather than a cohesive framework allows instances of bad practice occasionally to slip through. There is a very competent and succinct review of the professionalization literature (including the usual sources such as Larson, Richardson, Johnson, Abbott and Friedson) given in Chapter 3. In particular, Neu and Green examine the role of ethics and ethical c
{"title":"The Life and Writings of Stuart Chase (1888–1985): From an Accountant's Perspective","authors":"T. A. Lee","doi":"10.1080/09585200903246817","DOIUrl":"https://doi.org/10.1080/09585200903246817","url":null,"abstract":"With the various scandals and frauds which have bedevilled the accounting profession in recent years, Dean Neu and Duncan Green could not have better timed the launch of their book. The title of the book reflects the central theme that the authors pursue doggedly throughout their analysis of the various crises with which the profession in Canada and many other countries has had to cope. This tension between, on the one hand, offering a service to the public and, on the other, providing a profitable living for the profession’s members is not easily resolved. In the light of corporate scandals, it is often suggested that practitioners are incapable of placing the public interest above their own private interest and that the only way to deal with professional malfeasance is through greater government regulation. The authors, however, accept that regulation via this route has been no more successful than the attempts at self-regulation by the profession. Chapter 1 is entitled ‘The End of Innocence’, but one is left wondering whose innocence? The authors reveal that corporate frauds had been occurring for decades, so it is unlikely that anyone remained naive for so long. In fact, a complete historical review of the profession would reveal that similar questions were being asked of practitioners back in the nineteenth century, and it was not uncommon to find newspapers calling audits ‘a delusion and a snare’. If there was an age of innocence in the public perception of the western accounting profession, it ended with the scandals of the late nineteenth century. Practitioners may question whether the authors are fully aware of the commercial pressures which they, the practitioners, face; on page 14, the outdated notion that ‘the [audit] fee is based on the time spent doing the audit testing’ is asserted. Sadly those days have long gone, and instead auditors have now to price their services beforehand and work to that target – it is the need to bring home the completed audit in budget that often has led auditors to cut corners. The assertion is then contradicted on the next page, by the claim that audit fees are controlled by company management. Another claim (also on page 15) that audit fees ‘[are] still the large firms’ major revenue source’ seems equally out of touch with the modern world. Chapter 2 looks at the business of public accounting and introduces the notion that bad things happen – normal accidents. The idea of normal accidents refers to the direct result of a failure to maintain the balance between professional privilege and ethical responsibility. The existence of a patchwork of regulation rather than a cohesive framework allows instances of bad practice occasionally to slip through. There is a very competent and succinct review of the professionalization literature (including the usual sources such as Larson, Richardson, Johnson, Abbott and Friedson) given in Chapter 3. In particular, Neu and Green examine the role of ethics and ethical c","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116025333","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 : 2009-11-01DOI: 10.1080/09585200903246809
R. Chandler
{"title":"Truth or Profit – The Ethics and Business of Public Accounting","authors":"R. Chandler","doi":"10.1080/09585200903246809","DOIUrl":"https://doi.org/10.1080/09585200903246809","url":null,"abstract":"","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114600220","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 : 2009-11-01DOI: 10.1080/09585200903246825
{"title":"Call for papers: the Sixth Accounting History International Conference","authors":"","doi":"10.1080/09585200903246825","DOIUrl":"https://doi.org/10.1080/09585200903246825","url":null,"abstract":"","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115953436","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 : 2009-11-01DOI: 10.1080/09585200802667147
M. Jones
The origins of the English Exchequer's accounting system have been the subject of controversy since fitz Nigel's treatise in c.1179. The English Exchequer system was the first known medieval charge and discharge system. In England, it became the dominant accounting system in the Middle Ages and persisted in some English institutions until the nineteenth century. This article explores the possible origins of the English Exchequer accounting system which have been suggested by previous writers: Carolingian Empire; contemporary Western states (Sicily, Flanders, France or Normandy); Anglo-Saxon England; Norman England; or invented under Henry I. The balance of probabilities suggests little evidence of a foreign influence on the English Exchequer, rather that the English Exchequer influenced other states. Certain features of the Exchequer appear to have existed in England before 1100 either in Anglo-Saxon England (territorial structure, the treasury, coinage and tallies, pre-existing tax system) or in Norman England (the King's household, scribes and literacy). Finally, in Henry I's reign the abacus, accounting rolls and Justices in Eyre were developed. These notable features of Exchequer accounting appear to have been ‘assembled’ into a workable system by Roger of Salisbury, under the direction of Henry I. A key trigger for this was probably the need to raise a marriage aid for Henry I's daughter, Matilda. The paper also shows that the accountability based system of the Exchequer shares some similar characteristics with earlier societies in Mesopotamia and in Rome.
{"title":"Origins of medieval Exchequer accounting","authors":"M. Jones","doi":"10.1080/09585200802667147","DOIUrl":"https://doi.org/10.1080/09585200802667147","url":null,"abstract":"The origins of the English Exchequer's accounting system have been the subject of controversy since fitz Nigel's treatise in c.1179. The English Exchequer system was the first known medieval charge and discharge system. In England, it became the dominant accounting system in the Middle Ages and persisted in some English institutions until the nineteenth century. This article explores the possible origins of the English Exchequer accounting system which have been suggested by previous writers: Carolingian Empire; contemporary Western states (Sicily, Flanders, France or Normandy); Anglo-Saxon England; Norman England; or invented under Henry I. The balance of probabilities suggests little evidence of a foreign influence on the English Exchequer, rather that the English Exchequer influenced other states. Certain features of the Exchequer appear to have existed in England before 1100 either in Anglo-Saxon England (territorial structure, the treasury, coinage and tallies, pre-existing tax system) or in Norman England (the King's household, scribes and literacy). Finally, in Henry I's reign the abacus, accounting rolls and Justices in Eyre were developed. These notable features of Exchequer accounting appear to have been ‘assembled’ into a workable system by Roger of Salisbury, under the direction of Henry I. A key trigger for this was probably the need to raise a marriage aid for Henry I's daughter, Matilda. The paper also shows that the accountability based system of the Exchequer shares some similar characteristics with earlier societies in Mesopotamia and in Rome.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116236517","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 : 2009-11-01DOI: 10.1080/09585200903246767
W. Lu, X. Ji, M. Aiken
This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the period into three phases: the pre-revolution period (1911–49); the pre-reform period (1949–79); and the current period (1979–to date). Attention is focused on the development of accounting during the current period. This paper critically evaluates an important phenomenon in Chinese accounting history – governmental dominance. It reveals that there have been two forces at work during the modern era, governmental control and outside influence. In China, the state has dominated the evolutionary process of accounting despite strong external influences, e.g. from Japan in the early part of the twentieth century, from the Soviets in the 1950s, and from the West more recently. The article examines accounting developments in their social, political and cultural environment, and concludes that with the Western influence increasingly strong, particularly given the world-wide trend towards the adoption of International Financial Reporting Standards, the Chinese government can maintain its controlling power over accounting affairs for the foreseeable future.
{"title":"Governmental influences in the development of Chinese accounting during the modern era","authors":"W. Lu, X. Ji, M. Aiken","doi":"10.1080/09585200903246767","DOIUrl":"https://doi.org/10.1080/09585200903246767","url":null,"abstract":"This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the period into three phases: the pre-revolution period (1911–49); the pre-reform period (1949–79); and the current period (1979–to date). Attention is focused on the development of accounting during the current period. This paper critically evaluates an important phenomenon in Chinese accounting history – governmental dominance. It reveals that there have been two forces at work during the modern era, governmental control and outside influence. In China, the state has dominated the evolutionary process of accounting despite strong external influences, e.g. from Japan in the early part of the twentieth century, from the Soviets in the 1950s, and from the West more recently. The article examines accounting developments in their social, political and cultural environment, and concludes that with the Western influence increasingly strong, particularly given the world-wide trend towards the adoption of International Financial Reporting Standards, the Chinese government can maintain its controlling power over accounting affairs for the foreseeable future.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121643396","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 : 2009-11-01DOI: 10.1080/09585200903246783
Stephanie D. Moussalli, D. L. Flesher, Yannick Lemarchand
In 1803, Pierre Boucher of Bordeaux, France, published the second edition of an accounting textbook, La science des négocians et teneurs de livres, with sections on agricultural, nautical, and merchant accounting, an extensive commercial dictionary, discussions of accounting terminology and corrections, and numerous journal entries. Boucher's books appeared at a time of enormous change in French accounting, tracking momentous economic growth. Using the framework of new institutional economics, we argue that Boucher's work contributed to technical improvements in business records that permitted the lowering of transaction costs, at a time when such improvements could bring high returns in the merchandising and agricultural sectors.
1803年，法国波尔多的皮埃尔·布歇(Pierre Boucher)出版了第二版会计教科书《La science des n gocios et teneurers de livres》，其中包括农业、航海和商业会计的章节，一本内容广泛的商业词典，对会计术语和更正的讨论，以及大量的日志条目。鲍彻的书出现在法国会计发生巨大变化的时期，追踪着重大的经济增长。利用新制度经济学的框架，我们认为鲍彻的工作促进了商业记录的技术改进，从而降低了交易成本，而这种改进可以为商业和农业部门带来高回报。
{"title":"Pierre Boucher and the 1803 edition of La science des négocians: accounting in the Republic","authors":"Stephanie D. Moussalli, D. L. Flesher, Yannick Lemarchand","doi":"10.1080/09585200903246783","DOIUrl":"https://doi.org/10.1080/09585200903246783","url":null,"abstract":"In 1803, Pierre Boucher of Bordeaux, France, published the second edition of an accounting textbook, La science des négocians et teneurs de livres, with sections on agricultural, nautical, and merchant accounting, an extensive commercial dictionary, discussions of accounting terminology and corrections, and numerous journal entries. Boucher's books appeared at a time of enormous change in French accounting, tracking momentous economic growth. Using the framework of new institutional economics, we argue that Boucher's work contributed to technical improvements in business records that permitted the lowering of transaction costs, at a time when such improvements could bring high returns in the merchandising and agricultural sectors.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132787300","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 : 2009-11-01DOI: 10.1080/09585200903246775
J. Heier
America's greatest technological achievement of the nineteenth century was the completion of the transcontinental railroad. The ensuing political scandal over the disposition of millions of dollars in government bonds led to congressional hearings that revealed accounting and reporting practices for construction contracts that obscured the relationship between the two companies involved – the Union Pacific Railroad Company and the Credit Mobilier of America. Some of the accounting practices, such as the reporting of assets, liabilities, and capital matched contemporary practices of the mid-nineteenth century. Other practices, such as accounting for stock dividends and bond discounts, may have been first employed by the two organizations, but some eventually made their way into common practice among railroads of that era.
{"title":"Building the Union Pacific Railroad: a study of mid-nineteenth-century railroad construction accounting and reporting practices","authors":"J. Heier","doi":"10.1080/09585200903246775","DOIUrl":"https://doi.org/10.1080/09585200903246775","url":null,"abstract":"America's greatest technological achievement of the nineteenth century was the completion of the transcontinental railroad. The ensuing political scandal over the disposition of millions of dollars in government bonds led to congressional hearings that revealed accounting and reporting practices for construction contracts that obscured the relationship between the two companies involved – the Union Pacific Railroad Company and the Credit Mobilier of America. Some of the accounting practices, such as the reporting of assets, liabilities, and capital matched contemporary practices of the mid-nineteenth century. Other practices, such as accounting for stock dividends and bond discounts, may have been first employed by the two organizations, but some eventually made their way into common practice among railroads of that era.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124693180","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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