Pub Date : 2008-06-18DOI: 10.1080/09585200802058602
Ingrid Jeacle, E. Walsh
This paper examines the implementation and operation of a simple method of inventory valuation: the retail price inventory method. Previous research has examined the method's widespread adoption by US department stores during the 1920s. In particular, attention has focused on the disciplinary properties of the method and the creation of visibilities which recast power relations within the store. This paper attempts to extend existing scholarly enquiry by crossing the Atlantic to follow the practical adoption of the method by an Irish department store in the 1930s. The case reveals the extent of employee resistance to the method's adoption, culminating in a physical attack on the accountant employed with its execution. More importantly however, implemented incorrectly, the method failed to deliver the promised surveillance role, but instead yielded an unanticipated consequence. It revealed the gross profitability of the retail component of store trade and hence supported a managerial initiative to expand this side of business activities to the eventual detriment of the former resistant departmental buyers. The paper therefore acknowledges the broader role of a seemingly neutral accounting technique and reinforces the importance of recognising the organisational context of accounting practice.
{"title":"A tale of tar and feathering: the retail price inventory method and the Englishman","authors":"Ingrid Jeacle, E. Walsh","doi":"10.1080/09585200802058602","DOIUrl":"https://doi.org/10.1080/09585200802058602","url":null,"abstract":"This paper examines the implementation and operation of a simple method of inventory valuation: the retail price inventory method. Previous research has examined the method's widespread adoption by US department stores during the 1920s. In particular, attention has focused on the disciplinary properties of the method and the creation of visibilities which recast power relations within the store. This paper attempts to extend existing scholarly enquiry by crossing the Atlantic to follow the practical adoption of the method by an Irish department store in the 1930s. The case reveals the extent of employee resistance to the method's adoption, culminating in a physical attack on the accountant employed with its execution. More importantly however, implemented incorrectly, the method failed to deliver the promised surveillance role, but instead yielded an unanticipated consequence. It revealed the gross profitability of the retail component of store trade and hence supported a managerial initiative to expand this side of business activities to the eventual detriment of the former resistant departmental buyers. The paper therefore acknowledges the broader role of a seemingly neutral accounting technique and reinforces the importance of recognising the organisational context of accounting practice.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129535986","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 : 2008-06-18DOI: 10.1080/09585200802058917
Pierre van der Eng
This article surveys the growth of consumer credit in Australia during the twentieth century, particularly after the Second World War. Until the 1970s, the regulation of Australia's financial market caused formal consumer credit to be provided mainly by finance companies under hire-purchase contracts, largely for the purchase of cars and household durables. Deregulation of the financial market since the 1960s allowed banks to gain a dominant share in the market for personal loans. Quantification of long-term trends is difficult, but broad estimates suggest sustained growth in per capita indebtedness during 1945–2007.
{"title":"Consumer credit in Australia during the twentieth century","authors":"Pierre van der Eng","doi":"10.1080/09585200802058917","DOIUrl":"https://doi.org/10.1080/09585200802058917","url":null,"abstract":"This article surveys the growth of consumer credit in Australia during the twentieth century, particularly after the Second World War. Until the 1970s, the regulation of Australia's financial market caused formal consumer credit to be provided mainly by finance companies under hire-purchase contracts, largely for the purchase of cars and household durables. Deregulation of the financial market since the 1960s allowed banks to gain a dominant share in the market for personal loans. Quantification of long-term trends is difficult, but broad estimates suggest sustained growth in per capita indebtedness during 1945–2007.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116214930","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 : 2008-06-18DOI: 10.1080/09585200802058818
Massimo Sargiacomo
Abstract Towards the end of 1945 a small tailoring shop named Brioni was opened in Rome to craft elegant garments for the international social elite. Although the original business idea proved successful, in the post-war period several endogenous and exogenous factors stimulated changes in managerial behaviour. The main object of this paper, which is informed by institutional sociology, is to elucidate the economic, coercive, mimetic and normative pressures that shaped key decisions of senior management in what became a high-fashion company. The most important isomorphic changes are portrayed as is the role played by two key actors in the company whose entrepreneurial activity stimulated institutionalisation processes inside the high-fashion environment. ‘In memory of Nazareno Fonticoli and Gaetano Savini:two pioneers of the high-fashion world’
{"title":"Institutional pressures and isomorphic change in a high-fashion company: the case of Brioni Roman Style, 1945–89","authors":"Massimo Sargiacomo","doi":"10.1080/09585200802058818","DOIUrl":"https://doi.org/10.1080/09585200802058818","url":null,"abstract":"Abstract Towards the end of 1945 a small tailoring shop named Brioni was opened in Rome to craft elegant garments for the international social elite. Although the original business idea proved successful, in the post-war period several endogenous and exogenous factors stimulated changes in managerial behaviour. The main object of this paper, which is informed by institutional sociology, is to elucidate the economic, coercive, mimetic and normative pressures that shaped key decisions of senior management in what became a high-fashion company. The most important isomorphic changes are portrayed as is the role played by two key actors in the company whose entrepreneurial activity stimulated institutionalisation processes inside the high-fashion environment. ‘In memory of Nazareno Fonticoli and Gaetano Savini:two pioneers of the high-fashion world’","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129393228","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 : 2008-06-18DOI: 10.1080/09585200802058735
H. Derks
Max Weber and Werner Sombart inspired a famous debate about the following problem: what should be the (historical) basis nowadays for understanding the relationship between religion, capitalism and double-entry bookkeeping (DEB)? In their view DEB practically invented capitalism thanks to its religious basis. Recently, the debate was renewed by claiming that Roman Catholicism played this pivotal role. The article deals with all three main concepts in the relationship. It redefines capitalism, gives DEB its proper place in the past and present, and denies that Roman Catholicism as a belief system had something to do with DEB and capitalism. As an alternative, it proposes a new theoretical framework based on a modernization of the age-old Aristotelean Oikos versus Market thought, which was revived in Weber's Evolution der Hausgemeinschaft.
马克斯•韦伯(Max Weber)和维尔纳•桑巴特(Werner Sombart)引发了一场关于以下问题的著名辩论:当今理解宗教、资本主义和复式簿记(DEB)之间关系的(历史)基础应该是什么?在他们看来，由于其宗教基础，DEB实际上发明了资本主义。最近，争论又重新开始，声称罗马天主教发挥了关键作用。本文讨论了关系中的所有三个主要概念。它重新定义了资本主义，给DEB在过去和现在的适当位置，并否认罗马天主教作为一种信仰体系与DEB和资本主义有关。作为一种替代方案，它提出了一个新的理论框架，该框架基于古老的亚里士多德的“Oikos vs . Market”思想的现代化，该思想在韦伯的《进化论》(Evolution der Hausgemeinschaft)中复活。
{"title":"Religion, capitalism and the rise of double-entry bookkeeping","authors":"H. Derks","doi":"10.1080/09585200802058735","DOIUrl":"https://doi.org/10.1080/09585200802058735","url":null,"abstract":"Max Weber and Werner Sombart inspired a famous debate about the following problem: what should be the (historical) basis nowadays for understanding the relationship between religion, capitalism and double-entry bookkeeping (DEB)? In their view DEB practically invented capitalism thanks to its religious basis. Recently, the debate was renewed by claiming that Roman Catholicism played this pivotal role. The article deals with all three main concepts in the relationship. It redefines capitalism, gives DEB its proper place in the past and present, and denies that Roman Catholicism as a belief system had something to do with DEB and capitalism. As an alternative, it proposes a new theoretical framework based on a modernization of the age-old Aristotelean Oikos versus Market thought, which was revived in Weber's Evolution der Hausgemeinschaft.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134167300","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 : 2008-06-18DOI: 10.1080/09585200802058677
Alisdair Dobie
This paper traces developments in the financial management and control of monastic houses and their estates in England in the later Middle Ages, and seeks to identify the factors which lay behind these developments. It draws upon ecclesiastical, economic and accounting history literature. It finds first that this period of monastic history is not as uneventful as sometimes depicted; and second that previous accounting history studies have focused largely on the agency relationship between the lord and the steward responsible for the management of agricultural properties, whereas the network of accountability and information flows in monastic establishments was more complex. Furthermore, the impetus for accounting change was more diverse than is often portrayed. A large variety of possible factors existed: these were not mutually exclusive and may have acted to reinforce each other. This paper concludes that there is a need for more detailed research at the micro-level on individual monastic houses to reconstruct and explain the evolution of their accounting and management techniques and processes.
{"title":"The development of financial management and control in monastic houses and estates in England c. 1200–1540","authors":"Alisdair Dobie","doi":"10.1080/09585200802058677","DOIUrl":"https://doi.org/10.1080/09585200802058677","url":null,"abstract":"This paper traces developments in the financial management and control of monastic houses and their estates in England in the later Middle Ages, and seeks to identify the factors which lay behind these developments. It draws upon ecclesiastical, economic and accounting history literature. It finds first that this period of monastic history is not as uneventful as sometimes depicted; and second that previous accounting history studies have focused largely on the agency relationship between the lord and the steward responsible for the management of agricultural properties, whereas the network of accountability and information flows in monastic establishments was more complex. Furthermore, the impetus for accounting change was more diverse than is often portrayed. A large variety of possible factors existed: these were not mutually exclusive and may have acted to reinforce each other. This paper concludes that there is a need for more detailed research at the micro-level on individual monastic houses to reconstruct and explain the evolution of their accounting and management techniques and processes.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134317349","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 : 2008-03-01DOI: 10.1080/09585200701824716
Margaret ó Hógartaigh
Historians have engaged with accounting and business archives primarily in the areas of social and economic history. While much economic and social history draws on macro-economic data, micro-level sources have cast new light on old historical problems such as the Great Famine (1845–51) and the development of trade in Ireland and between Ireland and abroad. This paper traces the contributions of historians of Ireland to our understanding of accounting, business and financial history and maps out potential areas of research for accounting and business historians in the light of earlier and current trends in historical research. Adopting a historians’ perspective, the paper will also provide a historical background and suggest potential bibliographical and archival sources to present and future accounting and business historians with a view to enhancing and enriching our understanding of the context in which accounting and business is situated in Ireland.
{"title":"Irish accounting, business and financial history: a bibliographical essay","authors":"Margaret ó Hógartaigh","doi":"10.1080/09585200701824716","DOIUrl":"https://doi.org/10.1080/09585200701824716","url":null,"abstract":"Historians have engaged with accounting and business archives primarily in the areas of social and economic history. While much economic and social history draws on macro-economic data, micro-level sources have cast new light on old historical problems such as the Great Famine (1845–51) and the development of trade in Ireland and between Ireland and abroad. This paper traces the contributions of historians of Ireland to our understanding of accounting, business and financial history and maps out potential areas of research for accounting and business historians in the light of earlier and current trends in historical research. Adopting a historians’ perspective, the paper will also provide a historical background and suggest potential bibliographical and archival sources to present and future accounting and business historians with a view to enhancing and enriching our understanding of the context in which accounting and business is situated in Ireland.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123984858","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 : 2008-03-01DOI: 10.1080/09585200701824708
Ciarán Ó hÓgartaigh
Over the last decade, Accounting, Business & Financial History has featured country-based special issues with the expressed aim of ‘internationalising’ the study of accounting history. Countries and accounting locales which have been the subject of these special issues include France (1997, 2001), the United States (2000), Japan (2001), Spain (2002), China (2003), the ‘German language arena’ (2005) and Italy (2007). Ireland is the smallest of these locales in terms of population if not the length of its written history. Accounting history research in Ireland and on Ireland has been correspondingly limited and in the main, though not exclusively, published in Ireland. Notable forays into the field of Irish accounting history include Clarke’s work on early accounting texts (Clarke 1996a, 1996b) and on the later nature of accounting change in Ireland (Clarke 2001, 2004, 2006; Clarke and Gardner 2004). Studies of individual contributions to accounting in Ireland and elsewhere are found in Clarke’s work on Bernard F. Shields, ‘First Professor of Accountancy in the UK’ (Clarke 2005), Meagher’s study of Elias Voster (Meagher 1994) and Ó hÓgartaigh and Ó hÓgartaigh’s ‘reflections on the involvement of four Irishmen in the commercial life of the New South Wales colony, 1788–1818’(Ó hÓgartaigh and Ó hÓgartaigh 2004). At a broader societal level, O’Regan’s (2003, 106) examination ‘of the ways in which accounting information can be used to affect the regulative and distributive ambitions of powerful élites’ contrasts with Ó hÓgartaigh and Ó hÓgartaigh’s (2006, 2007) suggestion that early manifestations of accounting education a century prior to professionalisation characterised it, in that instance, ‘as an instrument of the underclass, a means of entry to the world of the middle-man, the agent and the clerk, a tool of progression rather than of power’ (Ó hÓgartaigh and Ó hÓgartaigh 2006, 71). The political context of the establishment of the accounting profession is explored by Annisette and O’Regan (2007). Jeacle utilises archival material from two Irish department stores, along with department stores elsewhere, and skilfully situates it in the wider, international context of ‘the construction of the consumer’ (Jeacle 1999) and ‘the shifting technologies of credit’ (Jeacle and Walsh 2002). Ó hÓgartaigh and Ó hÓgartaigh (2004a, 2004b) provide a catalogue of accounting and business archives in the National Archives of Ireland and the Public Record Office of Northern Ireland2 arguing (2004a, 20) that they ‘are a significant resource for the further development and internationalisation of Irish accounting history and . . . for an enhanced interface between history and accounting’. The nature and extent of previous research in Irish accounting history reflects in part the size and longevity of the community of Irish accounting academics and accounting historians. It
{"title":"‘Ar scáth a chéile a mhaireann na daoine’1 – shadow and shade in Irish accounting history","authors":"Ciarán Ó hÓgartaigh","doi":"10.1080/09585200701824708","DOIUrl":"https://doi.org/10.1080/09585200701824708","url":null,"abstract":"Over the last decade, Accounting, Business & Financial History has featured country-based special issues with the expressed aim of ‘internationalising’ the study of accounting history. Countries and accounting locales which have been the subject of these special issues include France (1997, 2001), the United States (2000), Japan (2001), Spain (2002), China (2003), the ‘German language arena’ (2005) and Italy (2007). Ireland is the smallest of these locales in terms of population if not the length of its written history. Accounting history research in Ireland and on Ireland has been correspondingly limited and in the main, though not exclusively, published in Ireland. Notable forays into the field of Irish accounting history include Clarke’s work on early accounting texts (Clarke 1996a, 1996b) and on the later nature of accounting change in Ireland (Clarke 2001, 2004, 2006; Clarke and Gardner 2004). Studies of individual contributions to accounting in Ireland and elsewhere are found in Clarke’s work on Bernard F. Shields, ‘First Professor of Accountancy in the UK’ (Clarke 2005), Meagher’s study of Elias Voster (Meagher 1994) and Ó hÓgartaigh and Ó hÓgartaigh’s ‘reflections on the involvement of four Irishmen in the commercial life of the New South Wales colony, 1788–1818’(Ó hÓgartaigh and Ó hÓgartaigh 2004). At a broader societal level, O’Regan’s (2003, 106) examination ‘of the ways in which accounting information can be used to affect the regulative and distributive ambitions of powerful élites’ contrasts with Ó hÓgartaigh and Ó hÓgartaigh’s (2006, 2007) suggestion that early manifestations of accounting education a century prior to professionalisation characterised it, in that instance, ‘as an instrument of the underclass, a means of entry to the world of the middle-man, the agent and the clerk, a tool of progression rather than of power’ (Ó hÓgartaigh and Ó hÓgartaigh 2006, 71). The political context of the establishment of the accounting profession is explored by Annisette and O’Regan (2007). Jeacle utilises archival material from two Irish department stores, along with department stores elsewhere, and skilfully situates it in the wider, international context of ‘the construction of the consumer’ (Jeacle 1999) and ‘the shifting technologies of credit’ (Jeacle and Walsh 2002). Ó hÓgartaigh and Ó hÓgartaigh (2004a, 2004b) provide a catalogue of accounting and business archives in the National Archives of Ireland and the Public Record Office of Northern Ireland2 arguing (2004a, 20) that they ‘are a significant resource for the further development and internationalisation of Irish accounting history and . . . for an enhanced interface between history and accounting’. The nature and extent of previous research in Irish accounting history reflects in part the size and longevity of the community of Irish accounting academics and accounting historians. It","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121265923","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 : 2008-02-25DOI: 10.1080/09585200701824740
Philip O’Regan
The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of ‘social closure’ in the context of a professional project, this paper examines the manner in which the Institute sought to operationalise this strategy, focusing in particular on membership criteria, articles and examinations, as well as issues of trust and respectability.
{"title":"‘Elevating the profession’: the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888–1909","authors":"Philip O’Regan","doi":"10.1080/09585200701824740","DOIUrl":"https://doi.org/10.1080/09585200701824740","url":null,"abstract":"The Institute of Chartered Accountants in Ireland was formed in 1888 on an all-island basis by a group of prominent public accountants who envisaged it as a means of appropriating the social and economic benefits that accompanied professional status. Employing Weber's notion of ‘social closure’ in the context of a professional project, this paper examines the manner in which the Institute sought to operationalise this strategy, focusing in particular on membership criteria, articles and examinations, as well as issues of trust and respectability.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133192091","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 : 2008-02-25DOI: 10.1080/09585200701824765
K. Warnock
This paper reviews the content and significance of the ‘budget’ in James Joyce's Ulysses. The budget, in effect a summary of the cash transactions of the novel's central character appearing towards the end of the book, is audited by reference to the preceding text, comparing the description of each financial transaction as it occurs with its subsequent recording. Editorial controversies on the revision of the original 1922 text are assessed in the context of the discrepancies between the budget and the foregoing descriptions. Various interpretations of the role of the budget in the novel are considered, culminating in the observation that it foreshadows the later realisation of the socially constructed nature of accounting and its lack of a simple relationship with an independent financial reality.
{"title":"Auditing Bloom, editing Joyce: accounting and accountability in Ulysses","authors":"K. Warnock","doi":"10.1080/09585200701824765","DOIUrl":"https://doi.org/10.1080/09585200701824765","url":null,"abstract":"This paper reviews the content and significance of the ‘budget’ in James Joyce's Ulysses. The budget, in effect a summary of the cash transactions of the novel's central character appearing towards the end of the book, is audited by reference to the preceding text, comparing the description of each financial transaction as it occurs with its subsequent recording. Editorial controversies on the revision of the original 1922 text are assessed in the context of the discrepancies between the budget and the foregoing descriptions. Various interpretations of the role of the budget in the novel are considered, culminating in the observation that it foreshadows the later realisation of the socially constructed nature of accounting and its lack of a simple relationship with an independent financial reality.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128054890","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 : 2008-02-25DOI: 10.1080/09585200701824732
P. Clarke
A pioneering paper by Ó hÓgartaigh, C. and Ó hÓgartaigh, M. (2006) ‘Sophisters, economists and calculators’: pre-professional accounting education in eighteenth-century Ireland, Irish Accounting Review 13, no. 2: 63–74, suggests that the teaching of bookkeeping in hedge schools in Ireland during the eighteenth century is indicative of a pre-professional period of accounting education. The objective of this paper is to extend the time period and to investigate, using a combination of primary and secondary sources, the teaching of bookkeeping during the nineteenth century and primarily within the national schools that were established in 1831. This paper argues that a knowledge of bookkeeping was an important attribute for gaining employment and therefore an important source of social mobility for Irish Catholics during this period. Also, the knowledge of bookkeeping (together with a familiarity with the English language, on which this teaching was based) would have been a valuable resource for some of the five million people who emigrated to England and America during the nineteenth century.
{"title":"The teaching of bookkeeping in nineteenth-century Ireland","authors":"P. Clarke","doi":"10.1080/09585200701824732","DOIUrl":"https://doi.org/10.1080/09585200701824732","url":null,"abstract":"A pioneering paper by Ó hÓgartaigh, C. and Ó hÓgartaigh, M. (2006) ‘Sophisters, economists and calculators’: pre-professional accounting education in eighteenth-century Ireland, Irish Accounting Review 13, no. 2: 63–74, suggests that the teaching of bookkeeping in hedge schools in Ireland during the eighteenth century is indicative of a pre-professional period of accounting education. The objective of this paper is to extend the time period and to investigate, using a combination of primary and secondary sources, the teaching of bookkeeping during the nineteenth century and primarily within the national schools that were established in 1831. This paper argues that a knowledge of bookkeeping was an important attribute for gaining employment and therefore an important source of social mobility for Irish Catholics during this period. Also, the knowledge of bookkeeping (together with a familiarity with the English language, on which this teaching was based) would have been a valuable resource for some of the five million people who emigrated to England and America during the nineteenth century.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124419226","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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