Pub Date : 2024-08-21DOI: 10.1080/21552851.2024.2391294
Maria Cleofe Giorgino, Federico Barnabè
Drawing motivation from the importance of water for life on Earth in current times and the past, this article investigates the role of accounting in favouring the sustainability of water supply in ...
本文从水对古今地球上生命的重要性出发，探讨了会计在促进水资源可持续供应方面的作用。
{"title":"Accounting for sustainability in water supply: the case of the ‘Bottini Aqueduct’ in medieval times","authors":"Maria Cleofe Giorgino, Federico Barnabè","doi":"10.1080/21552851.2024.2391294","DOIUrl":"https://doi.org/10.1080/21552851.2024.2391294","url":null,"abstract":"Drawing motivation from the importance of water for life on Earth in current times and the past, this article investigates the role of accounting in favouring the sustainability of water supply in ...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"9 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142176010","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 : 2024-08-06DOI: 10.1080/21552851.2024.2382712
Sebastian Hoffmann, Stephen A. Zeff
This article conducts a study of the circumstances surrounding an ‘invention’ by Edmond Degrange père in 1804 which was said to be ‘American’. Degrange sought to simplify double-entry bookkeeping b...
{"title":"‘American Bookkeeping’ in the late-nineteenth and early-twentieth centuries which was not American","authors":"Sebastian Hoffmann, Stephen A. Zeff","doi":"10.1080/21552851.2024.2382712","DOIUrl":"https://doi.org/10.1080/21552851.2024.2382712","url":null,"abstract":"This article conducts a study of the circumstances surrounding an ‘invention’ by Edmond Degrange père in 1804 which was said to be ‘American’. Degrange sought to simplify double-entry bookkeeping b...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"106 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142176011","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 : 2024-08-04DOI: 10.1080/21552851.2024.2382746
Roberto Rossi, Warwick Funnell
We analyse the foundation and organisation of the Regio Teatro Carolino (RTC) in Palermo in the mid-eighteenth century, and its development at the beginning of the nineteenth century. In particular...
我们分析了十八世纪中叶巴勒莫卡罗利诺剧院（Regio Teatro Carolino，RTC）的建立和组织，以及十九世纪初的发展。特别是...
{"title":"‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century","authors":"Roberto Rossi, Warwick Funnell","doi":"10.1080/21552851.2024.2382746","DOIUrl":"https://doi.org/10.1080/21552851.2024.2382746","url":null,"abstract":"We analyse the foundation and organisation of the Regio Teatro Carolino (RTC) in Palermo in the mid-eighteenth century, and its development at the beginning of the nineteenth century. In particular...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"57 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141932812","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 : 2024-03-02DOI: 10.1080/21552851.2024.2315698
Cheryl S. McWatters
Published in Accounting History Review (Vol. 33, No. 2-3, 2023)
发表于《会计史评论》（第 33 卷，第 2-3 期，2023 年）
{"title":"Reflections from the Editor’s Desk","authors":"Cheryl S. McWatters","doi":"10.1080/21552851.2024.2315698","DOIUrl":"https://doi.org/10.1080/21552851.2024.2315698","url":null,"abstract":"Published in Accounting History Review (Vol. 33, No. 2-3, 2023)","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"46 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140046549","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 : 2024-01-10DOI: 10.1080/21552851.2023.2301077
Trevor Boyns
Prior to the enactment of the Companies Act 1948, the ability of British company directors to largely determine the nature and form of the corporate financial statements published by their company,...
{"title":"Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936","authors":"Trevor Boyns","doi":"10.1080/21552851.2023.2301077","DOIUrl":"https://doi.org/10.1080/21552851.2023.2301077","url":null,"abstract":"Prior to the enactment of the Companies Act 1948, the ability of British company directors to largely determine the nature and form of the corporate financial statements published by their company,...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"7 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139422755","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 : 2023-12-05DOI: 10.1080/21552851.2023.2287750
Yannick Lemarchand
Published in Accounting History Review (Ahead of Print, 2023)
发表于《会计史评论》（2023 年提前出版）
{"title":"In memory of Esteban Hernández Esteve, 1931–2023","authors":"Yannick Lemarchand","doi":"10.1080/21552851.2023.2287750","DOIUrl":"https://doi.org/10.1080/21552851.2023.2287750","url":null,"abstract":"Published in Accounting History Review (Ahead of Print, 2023)","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"20 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138563487","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 : 2023-09-10DOI: 10.1080/21552851.2023.2250824
Geoff Burrows, Phillip Cobbin, Jane Hronsky
{"title":"Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1667","authors":"Geoff Burrows, Phillip Cobbin, Jane Hronsky","doi":"10.1080/21552851.2023.2250824","DOIUrl":"https://doi.org/10.1080/21552851.2023.2250824","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136073140","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 : 2023-07-06DOI: 10.1080/21552851.2023.2226708
A. Lazzini, S. Lazzini, Federica Balluchi
{"title":"Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)","authors":"A. Lazzini, S. Lazzini, Federica Balluchi","doi":"10.1080/21552851.2023.2226708","DOIUrl":"https://doi.org/10.1080/21552851.2023.2226708","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"6 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81706463","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 : 2023-01-02DOI: 10.1080/21552851.2023.2207609
Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia
ABSTRACT The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.
{"title":"Learning from history. Deconstructing the charge-and-discharge system within an accountability context","authors":"Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia","doi":"10.1080/21552851.2023.2207609","DOIUrl":"https://doi.org/10.1080/21552851.2023.2207609","url":null,"abstract":"ABSTRACT The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"117 1","pages":"1 - 27"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80619758","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 : 2023-01-02DOI: 10.1080/21552851.2023.2204117
Damiano Cortese, Silvia Sinicropi
ABSTRACT ‘Telescuola’ (translated readily as ‘Teleschool’) was an innovative educational television project realised by the Italian radio and television broadcasting service – RAI (1958–1967) that aimed at improving the conditions of the population through TV lessons, specifically by contributing to the literacy of adults. Using financial statements from RAI, data from the Ministry of Public Education and Labour – considered from an ‘accounting [in] history’ perspective – as well as different evidence (annual reports, governmental documents, sociological data), literature and historiography on the subject, the study investigates the influence of the initiative as a path to people’s emancipation built on an instrument (the television) typically associated with power. The theoretical framework relates to the power/empowerment effects of mass media and is founded on a critical discussion of the notion of Synopticon (that is a concomitant conception to that of the Panopticon). The study therefore contributes to the debate about the effects of mass media and fosters deeper understanding by contextualising accounting recordings within these social and historical frameworks.
{"title":"‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective","authors":"Damiano Cortese, Silvia Sinicropi","doi":"10.1080/21552851.2023.2204117","DOIUrl":"https://doi.org/10.1080/21552851.2023.2204117","url":null,"abstract":"ABSTRACT ‘Telescuola’ (translated readily as ‘Teleschool’) was an innovative educational television project realised by the Italian radio and television broadcasting service – RAI (1958–1967) that aimed at improving the conditions of the population through TV lessons, specifically by contributing to the literacy of adults. Using financial statements from RAI, data from the Ministry of Public Education and Labour – considered from an ‘accounting [in] history’ perspective – as well as different evidence (annual reports, governmental documents, sociological data), literature and historiography on the subject, the study investigates the influence of the initiative as a path to people’s emancipation built on an instrument (the television) typically associated with power. The theoretical framework relates to the power/empowerment effects of mass media and is founded on a critical discussion of the notion of Synopticon (that is a concomitant conception to that of the Panopticon). The study therefore contributes to the debate about the effects of mass media and fosters deeper understanding by contextualising accounting recordings within these social and historical frameworks.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"36 1","pages":"29 - 45"},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90072240","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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