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":null,"pages":null},"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":null,"pages":null},"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: 10.1080/21552851.2023.2199789
Martin E. Persson
Listed below are 2022 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting publication with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used to gather these publications. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.
{"title":"Accounting history publications 2022","authors":"Martin E. Persson","doi":"10.1080/21552851.2023.2199789","DOIUrl":"https://doi.org/10.1080/21552851.2023.2199789","url":null,"abstract":"Listed below are 2022 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting publication with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used to gather these publications. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78552529","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":null,"pages":null},"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}
Pub Date : 2023-01-02DOI: 10.1080/21552851.2023.2232984
C. McWatters, Alisdair Dobie
{"title":"Accounting [in] History Accounting History Review Annual ConferenceEdge Hill University Business School","authors":"C. McWatters, Alisdair Dobie","doi":"10.1080/21552851.2023.2232984","DOIUrl":"https://doi.org/10.1080/21552851.2023.2232984","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73688718","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 : 2022-09-02DOI: 10.1080/21552851.2023.2165515
M. Namazi, Fatemeh Taak
ABSTRACT This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content analysis to examine accounting clay-tablets found in the fortifications of the Persepolis. The tablets date back to the thirteenth to the twenty-eighth year (509–494 BCE) of the rule of Darius the Great of the Achaemenid Empire. The findings reveal the development of an elaborate accounting system that represented physical duality (transfer of actual physical commodities in the scheme of input-output analysis) as well as social duality (transfer of ownership, investing and/or lending and borrowing within the input-output system). The use of tokens to record, classify, and analyse accounts, to establish control and accountability, and to allocate resources suggests that our present-day systems are grounded in the knowledge transmission of earlier eras.
{"title":"Accounting analysis of the Achaemenes archives: a summative content analysis","authors":"M. Namazi, Fatemeh Taak","doi":"10.1080/21552851.2023.2165515","DOIUrl":"https://doi.org/10.1080/21552851.2023.2165515","url":null,"abstract":"ABSTRACT This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content analysis to examine accounting clay-tablets found in the fortifications of the Persepolis. The tablets date back to the thirteenth to the twenty-eighth year (509–494 BCE) of the rule of Darius the Great of the Achaemenid Empire. The findings reveal the development of an elaborate accounting system that represented physical duality (transfer of actual physical commodities in the scheme of input-output analysis) as well as social duality (transfer of ownership, investing and/or lending and borrowing within the input-output system). The use of tokens to record, classify, and analyse accounts, to establish control and accountability, and to allocate resources suggests that our present-day systems are grounded in the knowledge transmission of earlier eras.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75846948","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 : 2022-09-02DOI: 10.1080/21552851.2022.2137536
Irfan Ullah, Arshadi Ali
ABSTRACT This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.
{"title":"Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model","authors":"Irfan Ullah, Arshadi Ali","doi":"10.1080/21552851.2022.2137536","DOIUrl":"https://doi.org/10.1080/21552851.2022.2137536","url":null,"abstract":"ABSTRACT This research aims to describe and assess the historical development of government accounting in Pakistan; and to analyse the distinctive elements of each stage of development that contributed to the dynamics of change. Prior studies have overlooked public sector accounting as researchers have focused more on Pakistan’s private sector. We find, in the first instance, a transition in the government accounting of the country from a Legacy system to the New Accounting Model. A thematic analysis of the archival data further reveals that the system has passed through the stages of Dependency, Stepping-stone, and Modernisation with a forward look to Standardisation. Beyond accounting history, our results are deemed to be useful to accounting education, policy, and practice.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81383163","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 : 2022-01-02DOI: 10.1080/21552851.2022.2106398
C. McWatters
Launched at Nantes in 1995, the Journées d’Histoire du management et des organisations returns to its roots in 2023 with a conference that captures its ‘heritage’ on several dimensions, especially as we shall celebrate the tenth anniversary of the AHMO founded in 2013. On this occasion, we have chosen to twin the JHMO and the Accounting History Review Annual Conference to celebrate the longstanding links forged with Accounting History Review (previously Accounting, Business and Financial History). In this vein, the AHMO
{"title":"28th Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Nantes Université – IAE Economie & Management 22, 23 and 24 March 2023","authors":"C. McWatters","doi":"10.1080/21552851.2022.2106398","DOIUrl":"https://doi.org/10.1080/21552851.2022.2106398","url":null,"abstract":"Launched at Nantes in 1995, the Journées d’Histoire du management et des organisations returns to its roots in 2023 with a conference that captures its ‘heritage’ on several dimensions, especially as we shall celebrate the tenth anniversary of the AHMO founded in 2013. On this occasion, we have chosen to twin the JHMO and the Accounting History Review Annual Conference to celebrate the longstanding links forged with Accounting History Review (previously Accounting, Business and Financial History). In this vein, the AHMO","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88181093","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 : 2022-01-02DOI: 10.1080/21552851.2021.2025113
Alessandro Capocchi, P. Orlandini, M. Pierotti, S. Amelio
ABSTRACT This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.
{"title":"The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century","authors":"Alessandro Capocchi, P. Orlandini, M. Pierotti, S. Amelio","doi":"10.1080/21552851.2021.2025113","DOIUrl":"https://doi.org/10.1080/21552851.2021.2025113","url":null,"abstract":"ABSTRACT This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organisation at the individual and societal levels, in line with Foucault’s works and theories, this research critically analyses the social and technical practice of accounting within the context of the Real Liceo, especially the nature, roles, uses, and impacts of accounting information in allocating resources and evaluating accountability.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78404223","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 : 2022-01-02DOI: 10.1080/21552851.2022.2089703
Carmelo Marisca, Gustavo Barresi, Nicola Rappazzo
ABSTRACT This study investigates the role that the analysis of accounting books can assume for the functioning of an industry self-regulatory institution. If industry self-regulatory institutions have been extensively studied, scholars have neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on the ‘Unione Commercianti in Manifatture di Milano’, created in 1898. The Union contributed towards preserving fair and honest trade in the textiles industry, and to protecting the credit rights of members involved in the bankruptcy proceedings of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings. According to institutional theory, for each organisation the analysis of accounting books represents a mechanism for arbitrating, a tool to evaluate whether or not to try to recover credit rights. Considering the difficulty for organisations to arbitrate, the need to acquire and analyse the financial information of customers involved in bankruptcy proceedings represented a key factor for the creation of the Union. Its ability to evaluate bankruptcy proceedings through the investigation of accounting books – conducting ‘accounting and legal autopsies’ in many proceedings – generated imitation mechanisms that pushed new members to join the institution.
摘要本研究探讨会计账簿分析对行业自律机构运作的作用。如果对行业自律机构进行了广泛的研究，学者们忽视了会计在其运作中的作用，以及模仿机制。这项研究的重点是“Unione Commercianti in manifature di Milano”，创建于1898年。该联盟为维护纺织工业的公平和诚实贸易作出了贡献，并为保护参与其客户破产程序的成员的信用权利作出了贡献。在1898年到1902年之间，联盟审查了1700多个诉讼程序的会计账簿。根据制度理论，对每个组织来说，对会计账簿的分析代表了一种仲裁机制，一种评估是否试图收回信用权利的工具。考虑到组织仲裁的困难，需要获取和分析破产程序中涉及的客户的财务信息，这是创建联盟的一个关键因素。它通过调查会计账簿来评估破产程序的能力——在许多程序中进行“会计和法律解剖”——催生了模仿机制，促使新成员加入该机构。
{"title":"Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’","authors":"Carmelo Marisca, Gustavo Barresi, Nicola Rappazzo","doi":"10.1080/21552851.2022.2089703","DOIUrl":"https://doi.org/10.1080/21552851.2022.2089703","url":null,"abstract":"ABSTRACT This study investigates the role that the analysis of accounting books can assume for the functioning of an industry self-regulatory institution. If industry self-regulatory institutions have been extensively studied, scholars have neglected the role that accounting can have in their functioning, as well as an imitation mechanism. This research is focused on the ‘Unione Commercianti in Manifatture di Milano’, created in 1898. The Union contributed towards preserving fair and honest trade in the textiles industry, and to protecting the credit rights of members involved in the bankruptcy proceedings of their customers. Between 1898 and 1902, the Union examined the accounting books of more than 1700 proceedings. According to institutional theory, for each organisation the analysis of accounting books represents a mechanism for arbitrating, a tool to evaluate whether or not to try to recover credit rights. Considering the difficulty for organisations to arbitrate, the need to acquire and analyse the financial information of customers involved in bankruptcy proceedings represented a key factor for the creation of the Union. Its ability to evaluate bankruptcy proceedings through the investigation of accounting books – conducting ‘accounting and legal autopsies’ in many proceedings – generated imitation mechanisms that pushed new members to join the institution.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88020575","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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