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.
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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":"9 1","pages":"53 - 53"},"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":"125 1","pages":"145 - 171"},"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":"9 1","pages":"173 - 199"},"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":"27 1","pages":"91 - 95"},"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":"109 1","pages":"1 - 29"},"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。
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Pub Date : 2022-01-02DOI: 10.1080/21552851.2022.2097929
José Luís Barbosa, V. Moutinho, Pedro Mendonça Silva
ABSTRACT The present work aims to evaluate quantitatively the relationships between revenues and their components and expenditures and their components in the Municipality of Coimbra during the Early Modern era (1557–1836), according to the revenue and expenditure books of the Municipality of Coimbra. To examine the proposed relationships, we apply the Markov-Switching regression techniques. It is shown that the Markov-Switching analysis allows a different perception of changing regimes in municipal accounting. The analysis reveals that most accounting components had a significant impact on revenues and expenditures in the short and long term. It is argued that the lack of technological innovation that occurred at the level of accounting recording technologies had no impact on the evolution of revenue, expenditure, and its components. Our empirical results are important to motivate the debate on accounting methods, highlighting the importance of long-term dynamic analysis as opposed to short-term static views.
{"title":"Examining the relationships between revenues and their components and expenditures and their components using Markov-Switching regressions. Evidence from the municipality of Coimbra (1557–1836)","authors":"José Luís Barbosa, V. Moutinho, Pedro Mendonça Silva","doi":"10.1080/21552851.2022.2097929","DOIUrl":"https://doi.org/10.1080/21552851.2022.2097929","url":null,"abstract":"ABSTRACT The present work aims to evaluate quantitatively the relationships between revenues and their components and expenditures and their components in the Municipality of Coimbra during the Early Modern era (1557–1836), according to the revenue and expenditure books of the Municipality of Coimbra. To examine the proposed relationships, we apply the Markov-Switching regression techniques. It is shown that the Markov-Switching analysis allows a different perception of changing regimes in municipal accounting. The analysis reveals that most accounting components had a significant impact on revenues and expenditures in the short and long term. It is argued that the lack of technological innovation that occurred at the level of accounting recording technologies had no impact on the evolution of revenue, expenditure, and its components. Our empirical results are important to motivate the debate on accounting methods, highlighting the importance of long-term dynamic analysis as opposed to short-term static views.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"8 1","pages":"59 - 89"},"PeriodicalIF":0.6,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72884625","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 : 2021-09-02DOI: 10.1080/21552851.2022.2064985
C. McWatters
I teach an undergraduate course in the emergence of capitalism in which students have a short project ‘think like an historian’. It is their chance to visit, virtually or in person, a museum exhibit or collection of their choice and present it in a creative way: the what, how, where, who and why. It is a refreshing and pleasant surprise to see what students choose to do, how they present their research, and where they find their sources – as the search is an essential part of the assignment process. This year, one trio asked if it would be acceptable to examine ‘history in the making’, specifically the fact that all around the globe, we have spent the last two years focused on COVID-19. To do so, they took us to the Royal Ontario Museum (ROM) and its exhibit, ‘Unmasking the Pandemic: From Personal Protection to Personal Expression’ that investigates how face masks have become not only a necessity and legal requirement for many of us, but also ‘stories of resilience, cultural identity, and collective humanity in the face of a global crisis’. The history of this pandemic remains to be written, yet we have had no end of virtual meetings, special issues, and rapid-fire research (and funding) related to it. I expect that over the longer term, we shall see studies that, like the ROM exhibit, are more reflective in nature and make effective use of the historian’s tool-kit. On a practical front, COVID-19 has not affected us equally – whether it be the need to care for family members, teach our children at home, and do our ‘day job’ remotely. For some of us, it resulted in a time of greater research productivity – all this time at home and away from campus has proven a welcome opportunity to focus on projects. For many of us, however, the pandemic has been quite the reverse, especially with family obligations and the increased workload to shift our teaching – back and forth – from an online to in-person environment. With archives closed, we have had to shelve projects – in some cases permanently. Accounting History Review (AHR) has not escaped these impacts. We have seen authors opt to abandon a project, reviewers who are too busy to take on yet another assignment or who respond very late, and re-submissions postponed until the possibility to undertake data collection returns, amongst other effects. We were forced to cancel our 2020 conference and shifted our 2021 gathering to a virtual event. AHR has not been the only academic journal to encounter such challenges. Thus, this issue represents our first step in what we hope will be a return to normal. We have three research studies that relate to auditing (or lack thereof), weaknesses in financial oversight, and the auditing profession. In ‘The problematical nature of auditor independence: a historical perspective’, John Richard Edwards and Brian West offer a historical perspective for reviewing contemporary concerns with the audit function. Their examination of the continuous audit suggests that the faili
我教授一门关于资本主义兴起的本科课程，学生们有一个“像历史学家一样思考”的短项目。这是他们参观博物馆展览或收藏的机会，无论是虚拟的还是亲自的，并以一种创造性的方式展示它:什么，如何，在哪里，谁和为什么。看到学生们选择做什么，他们如何展示他们的研究，以及他们在哪里找到他们的资料来源，这是一个令人耳目一新的惊喜，因为搜索是作业过程的重要组成部分。今年，一个三人组问道，审视“正在形成的历史”是否可以接受，特别是在全球范围内，我们过去两年一直专注于COVID-19。为此，他们带我们参观了皇家安大略博物馆(ROM)及其展览“揭开大流行的面纱:从个人保护到个人表达”，该展览调查了口罩如何不仅成为我们许多人的必需品和法律要求，而且成为“面对全球危机时的韧性、文化认同和集体人性的故事”。这场大流行的历史仍有待书写，但我们已经有了无数的虚拟会议、特别问题以及与之相关的快速研究(和资助)。我希望在更长的一段时间内，我们将看到像ROM展览那样的研究，在本质上更具反思性，并有效地利用历史学家的工具包。在实际方面，COVID-19对我们的影响并不平等——无论是需要照顾家庭成员、在家教育孩子，还是远程完成“日常工作”。对我们中的一些人来说，这段时间的研究效率更高——所有这些在家和离开校园的时间都被证明是专注于项目的好机会。然而，对我们许多人来说，大流行的情况恰恰相反，特别是由于家庭责任和不断增加的工作量，我们需要将教学从在线环境转移到面对面环境。由于档案关闭，我们不得不搁置一些项目——在某些情况下是永久搁置。会计历史评论(AHR)也没有逃脱这些影响。我们看到作者选择放弃一个项目，审稿人太忙而没有时间接受另一项任务或很晚才回复，重新提交直到有可能进行数据收集，以及其他影响。我们被迫取消了2020年的会议，将2021年的聚会改为虚拟活动。AHR并不是唯一一个遇到这种挑战的学术期刊。因此，这个问题是我们希望恢复正常的第一步。我们有三个与审计(或缺乏审计)、财务监督的弱点和审计职业有关的研究。在“审计师独立性的问题性质:一个历史的角度”，约翰·理查德·爱德华兹和布莱恩·韦斯特提供了一个历史的角度来回顾当代关注的审计职能。他们对持续审计的审查表明，审计独立性的缺失是长期存在的。与此类似，格雷姆·迪恩的研究《公司的劫案，集团会计改革》调查了“收购、纠纷、欺诈和失败”如何为基于标准的会计和标准制定的弱点提供历史教训。黛安·罗伯茨将我们的注意力转移到了会计行业。她的研究，“公共会计中的性别刻板印象:普华永道诉霍普金斯”，探讨了会计职业的性别建构，以及Ann B. Hopkins的法律程序如何导致女性在会计行业的机会增加
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Pub Date : 2021-09-02DOI: 10.1080/21552851.2022.2057560
Diane H. Roberts
ABSTRACT Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.
Ann Hopkins(1943-2018)在1982年被普华永道(PW)拒之门外，尽管她比其他有抱负的合伙人候选人收费更多，并获得了当时PW历史上最大的交易之一。在告诉她拒绝合作的消息时，PW的一名男性合伙人说，原因是她的“大男子主义”举止和不符合性别的行为。霍普金斯于1983年提起诉讼，最终在1990年美国最高法院判决她胜诉。霍普金斯失去了7年的职业生涯，直到法院命令她成为PW合伙人。扩大了工作场所歧视的法律定义，包括对男女的性别定型观念。推定解除责任(货币救济所必需的法律条件)扩大到终止职业生涯的情况，包括拒绝合伙。霍普金斯的法律探索处于她那个时代的性别观念和会计职业的性别建构之中。这项研究强调了她为扩大女性在会计和其他行业的机会所做的贡献。
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