Pub Date : 2021-09-02DOI: 10.1080/21552851.2022.2036621
J. Edwards, B. West
ABSTRACT Much of the utility of the external audit derives from a presumption that professional auditors are independent and will therefore provide impartial opinions – premises that have often been challenged in recent decades. Focusing initially on a nineteenth-century phenomenon, the ‘continuous audit’, this study provides a historical perspective for reviewing contemporary concerns with the audit function by revealing that failings in auditor independence date from the naissance of the professional audit. It is shown that the continuous audit served primarily the needs of management. That is, in modern parlance, it was a form of management consulting carried out under the guise of an independent service for the benefit of shareholders. Eventually this deception proved unsustainable as the emergent audit profession sought to strengthen its claim to independence and company managers sought more cost-effective means for the routine monitoring of operations. Lack of independence and conflict of interest persisted, however, continuing to be masked by a rhetorical discourse that protected the occupational territory and authority of the audit profession through to the present day.
{"title":"The problematical nature of auditor independence: a historical perspective","authors":"J. Edwards, B. West","doi":"10.1080/21552851.2022.2036621","DOIUrl":"https://doi.org/10.1080/21552851.2022.2036621","url":null,"abstract":"ABSTRACT Much of the utility of the external audit derives from a presumption that professional auditors are independent and will therefore provide impartial opinions – premises that have often been challenged in recent decades. Focusing initially on a nineteenth-century phenomenon, the ‘continuous audit’, this study provides a historical perspective for reviewing contemporary concerns with the audit function by revealing that failings in auditor independence date from the naissance of the professional audit. It is shown that the continuous audit served primarily the needs of management. That is, in modern parlance, it was a form of management consulting carried out under the guise of an independent service for the benefit of shareholders. Eventually this deception proved unsustainable as the emergent audit profession sought to strengthen its claim to independence and company managers sought more cost-effective means for the routine monitoring of operations. Lack of independence and conflict of interest persisted, however, continuing to be masked by a rhetorical discourse that protected the occupational territory and authority of the audit profession through to the present day.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"64 5 1","pages":"255 - 285"},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77760973","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: 10.1080/21552851.2022.2059531
G. Dean
ABSTRACT Histories of business firms, mergers and takeovers, disputes, frauds and failures have proven fruitful in observing whether accounting generally produces serviceable information in applied commercial settings. We contribute to this literature by drawing on John Preston’s 2021 biography of Robert Maxwell, and earlier biographies of the media baron, juxtaposed with evidence in Frank Partnoy’s account of the 1920s larger-than-life Swedish engineer, businessman and financier Ivar Kreuger. Cameos of other business histories are interposed to suggest these cases are not outliers. Both oversaw what was referred to as an unexpected company failure. While their founder manager actions suggest that there is nothing new under the sun, there are enduring deficiencies in the group information disclosed to interested parties using malleable standards-based accounting, especially conventional consolidation accounting. These weaknesses are known to regulators and accounting standard setters but remain effectively unaddressed. The wheeling and dealing of Maxwell and Kreuger provide the commercial equivalent of a laboratory setting, with evidence suggesting circumvention of the separate legal entity notion within corporate groups, impeding effective regulatory and governance controls. Using a hypothetical, worked example, an alternative group accounting system illustrates how disclosure of additional, more serviceable group information to interested parties would likely provide a check on the actions of a dominant manager, and further, provide a greater likelihood of identification of a company failure trajectory.
{"title":"Corporate capers, group accounting reforms","authors":"G. Dean","doi":"10.1080/21552851.2022.2059531","DOIUrl":"https://doi.org/10.1080/21552851.2022.2059531","url":null,"abstract":"ABSTRACT Histories of business firms, mergers and takeovers, disputes, frauds and failures have proven fruitful in observing whether accounting generally produces serviceable information in applied commercial settings. We contribute to this literature by drawing on John Preston’s 2021 biography of Robert Maxwell, and earlier biographies of the media baron, juxtaposed with evidence in Frank Partnoy’s account of the 1920s larger-than-life Swedish engineer, businessman and financier Ivar Kreuger. Cameos of other business histories are interposed to suggest these cases are not outliers. Both oversaw what was referred to as an unexpected company failure. While their founder manager actions suggest that there is nothing new under the sun, there are enduring deficiencies in the group information disclosed to interested parties using malleable standards-based accounting, especially conventional consolidation accounting. These weaknesses are known to regulators and accounting standard setters but remain effectively unaddressed. The wheeling and dealing of Maxwell and Kreuger provide the commercial equivalent of a laboratory setting, with evidence suggesting circumvention of the separate legal entity notion within corporate groups, impeding effective regulatory and governance controls. Using a hypothetical, worked example, an alternative group accounting system illustrates how disclosure of additional, more serviceable group information to interested parties would likely provide a check on the actions of a dominant manager, and further, provide a greater likelihood of identification of a company failure trajectory.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"519 1","pages":"287 - 314"},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74711368","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: 10.1080/21552851.2022.2064886
Martin E. Persson
Listed below are 2021 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 2021","authors":"Martin E. Persson","doi":"10.1080/21552851.2022.2064886","DOIUrl":"https://doi.org/10.1080/21552851.2022.2064886","url":null,"abstract":"Listed below are 2021 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":"67 1","pages":"335 - 340"},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74110495","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 : 2021-05-04DOI: 10.1080/21552851.2021.1966482
Noguchi Masayoshi, Y. Sumi, Yasuhiro Shimizu
ABSTRACT Making extensive use of official Holding Company Liquidation Commission (HCLC) documents possessed by the National Archives of Japan, this study examines accounting practices adopted by three major Japanese mining corporations in the process of their dissolution in the immediate post-war period from 1946 to 1950. The study finds that (1) conventional accounting practices adopted by the Zaibatsu mining companies were sufficient to allow the HCLC to dictate conglomerate dissolution policies; and (2) forecast balance sheets prepared by the companies following the ‘Instructions for the Preparation of Financial Statements of Manufacturing and Trading Companies’, issued by the General Headquarters (GHQ) in July 1947, after the HCLC decided to split them up, provided an important foundation for their financial consolidation in the immediate post-war period. With these findings, this study, unlike prior research, argues that the Instructions were used by the Zaibatsu mining corporations in an unexpected way to rebuild their capital structures and survive in the post-war period, rather than to dissolve themselves under the GHQ's occupation policy.
{"title":"Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950","authors":"Noguchi Masayoshi, Y. Sumi, Yasuhiro Shimizu","doi":"10.1080/21552851.2021.1966482","DOIUrl":"https://doi.org/10.1080/21552851.2021.1966482","url":null,"abstract":"ABSTRACT Making extensive use of official Holding Company Liquidation Commission (HCLC) documents possessed by the National Archives of Japan, this study examines accounting practices adopted by three major Japanese mining corporations in the process of their dissolution in the immediate post-war period from 1946 to 1950. The study finds that (1) conventional accounting practices adopted by the Zaibatsu mining companies were sufficient to allow the HCLC to dictate conglomerate dissolution policies; and (2) forecast balance sheets prepared by the companies following the ‘Instructions for the Preparation of Financial Statements of Manufacturing and Trading Companies’, issued by the General Headquarters (GHQ) in July 1947, after the HCLC decided to split them up, provided an important foundation for their financial consolidation in the immediate post-war period. With these findings, this study, unlike prior research, argues that the Instructions were used by the Zaibatsu mining corporations in an unexpected way to rebuild their capital structures and survive in the post-war period, rather than to dissolve themselves under the GHQ's occupation policy.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"22 1","pages":"215 - 252"},"PeriodicalIF":0.6,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78673773","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 : 2021-05-04DOI: 10.1080/21552851.2021.1950787
Thomas A. Lee
ABSTRACT This study is intended to increase knowledge and improve understanding of early public accountancy professionalisation in Scotland by applying the prosopographical research method to a community of practitioners in the capital city of Edinburgh in the early-nineteenth century. Using archival data, the study identifies the collective professional and social characteristics of 124 Edinburgh practitioners in 1834 by means of career-related analyses of their origin, education, training, and service-related signals of movement to occupational ascendency prior to the community’s later collective organisation. The study makes visible a structured and mature community operating in several occupational jurisdictions involving multi-disciplinary knowledge; maintaining a subordinate but mutually-dependent relationship with the legal profession; having a primary role in emerging insurance services; and achieving individual practitioner status recognition in a class-conscious city. Evidence of signals of movement to occupational ascendency adds to existing knowledge and understanding of the pre-collective organisation phase of public accountancy professionalisation in Scotland.
{"title":"Edinburgh accountants in public practice pre-collective organisation: 1757–1834","authors":"Thomas A. Lee","doi":"10.1080/21552851.2021.1950787","DOIUrl":"https://doi.org/10.1080/21552851.2021.1950787","url":null,"abstract":"ABSTRACT This study is intended to increase knowledge and improve understanding of early public accountancy professionalisation in Scotland by applying the prosopographical research method to a community of practitioners in the capital city of Edinburgh in the early-nineteenth century. Using archival data, the study identifies the collective professional and social characteristics of 124 Edinburgh practitioners in 1834 by means of career-related analyses of their origin, education, training, and service-related signals of movement to occupational ascendency prior to the community’s later collective organisation. The study makes visible a structured and mature community operating in several occupational jurisdictions involving multi-disciplinary knowledge; maintaining a subordinate but mutually-dependent relationship with the legal profession; having a primary role in emerging insurance services; and achieving individual practitioner status recognition in a class-conscious city. Evidence of signals of movement to occupational ascendency adds to existing knowledge and understanding of the pre-collective organisation phase of public accountancy professionalisation in Scotland.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"7 1","pages":"165 - 191"},"PeriodicalIF":0.6,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81962945","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 : 2021-05-04DOI: 10.1080/21552851.2021.1956980
Noguchi Masayoshi, T. Kitaura, Y. Sumi, Yasuhiro Shimizu
ABSTRACT Japan’s financial reporting system during the 1930s is an essential analytical subject as it provides an indispensable opportunity for scholars to identify the determinants of financial reporting practice adopted in an unregulated disclosure setting. This study examines the claim that the number of items disclosed in the income statement produced by Japanese heavy chemical companies during this period was materially affected by the period’s national economic policy put in place to rationalise the sector through business combinations. To test this proposition, we conduct an ordered logit analysis using 1651 panel data sets consisting of income statements issued by 104 industrial companies available from the Integrated Database of Corporate Historical Materials provided by the Japan Digital Archives Center (J-DAC). Our evidence suggests the possibility that an inherent motivation existed on the part of the owner-managers in the heavy chemical industry to withhold performance information from the public as a consequence of the business combination movement promoted by the National Industrial Rationalization initiative. One possible explanation is the desire of the corporate managers to protect their dominant position from hostile takeovers by providing less-transparent information and thus amplifying the uncertainty associated with acquisitions.
{"title":"Corporate governance in Japan in the 1930s and its impact on financial reporting practice","authors":"Noguchi Masayoshi, T. Kitaura, Y. Sumi, Yasuhiro Shimizu","doi":"10.1080/21552851.2021.1956980","DOIUrl":"https://doi.org/10.1080/21552851.2021.1956980","url":null,"abstract":"ABSTRACT Japan’s financial reporting system during the 1930s is an essential analytical subject as it provides an indispensable opportunity for scholars to identify the determinants of financial reporting practice adopted in an unregulated disclosure setting. This study examines the claim that the number of items disclosed in the income statement produced by Japanese heavy chemical companies during this period was materially affected by the period’s national economic policy put in place to rationalise the sector through business combinations. To test this proposition, we conduct an ordered logit analysis using 1651 panel data sets consisting of income statements issued by 104 industrial companies available from the Integrated Database of Corporate Historical Materials provided by the Japan Digital Archives Center (J-DAC). Our evidence suggests the possibility that an inherent motivation existed on the part of the owner-managers in the heavy chemical industry to withhold performance information from the public as a consequence of the business combination movement promoted by the National Industrial Rationalization initiative. One possible explanation is the desire of the corporate managers to protect their dominant position from hostile takeovers by providing less-transparent information and thus amplifying the uncertainty associated with acquisitions.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"16 1","pages":"193 - 214"},"PeriodicalIF":0.6,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87864926","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 : 2021-05-03DOI: 10.1080/21552851.2021.1922122
Alessandra Bulgarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò
ABSTRACT This study investigates accounting change processes by examining the creation and implementation of new accounting tools—known as Stati—to plan and monitor local finance during the period of 1611–1633 in the Kingdom of Naples. The Stati arose among several measures in this vast peripheral State of the Spanish imperial system to address problems concerning financial and material support, given constant Spanish war campaigns. The accounting change investigated in this research involved 2000 municipalities and started an ongoing dialogue, which laid the foundations for a new relationship between the central government and local communities. The study aims to ascertain how specific contextual and cultural features shape the accounting change process. It employs the Middle Range Theory (MRT) of Broadbent and Laughlin and finds that the Kingdom of Naples underwent a successful change known as reorientation through boundary management. The results highlight how the successful change took place beyond the intrinsic potential of the proposed technical innovation, showing how the suggested tools were conceived, designed, adapted, implemented, and shared.
{"title":"Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples","authors":"Alessandra Bulgarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò","doi":"10.1080/21552851.2021.1922122","DOIUrl":"https://doi.org/10.1080/21552851.2021.1922122","url":null,"abstract":"ABSTRACT This study investigates accounting change processes by examining the creation and implementation of new accounting tools—known as Stati—to plan and monitor local finance during the period of 1611–1633 in the Kingdom of Naples. The Stati arose among several measures in this vast peripheral State of the Spanish imperial system to address problems concerning financial and material support, given constant Spanish war campaigns. The accounting change investigated in this research involved 2000 municipalities and started an ongoing dialogue, which laid the foundations for a new relationship between the central government and local communities. The study aims to ascertain how specific contextual and cultural features shape the accounting change process. It employs the Middle Range Theory (MRT) of Broadbent and Laughlin and finds that the Kingdom of Naples underwent a successful change known as reorientation through boundary management. The results highlight how the successful change took place beyond the intrinsic potential of the proposed technical innovation, showing how the suggested tools were conceived, designed, adapted, implemented, and shared.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1986 1","pages":"129 - 164"},"PeriodicalIF":0.6,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82246825","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 : 2021-03-05DOI: 10.1080/21552851.2022.2143827
Nicole V. S. Ratzinger‐Sakel, T. Tiedemann
ABSTRACT In the light of corporate fraud scandals, this study highlights the evolution and trends of fraud-related research within the accounting and audit discipline. Using bibliometrics to explore 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study reveals shifts in theories, frameworks, and research topics that shaped the research field. We find that the evolution of fraud research in the accounting and audit discipline is closely linked to developments in the regulatory environment. We further show that the fragmented literature can be categorised into different clusters, characterising various research streams. Based on the visualisation of fading and emerging research topics, we suggest promising future research avenues.
{"title":"Fraud in accounting and audit research (1926–2019) – a bibliometric analysis","authors":"Nicole V. S. Ratzinger‐Sakel, T. Tiedemann","doi":"10.1080/21552851.2022.2143827","DOIUrl":"https://doi.org/10.1080/21552851.2022.2143827","url":null,"abstract":"ABSTRACT In the light of corporate fraud scandals, this study highlights the evolution and trends of fraud-related research within the accounting and audit discipline. Using bibliometrics to explore 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study reveals shifts in theories, frameworks, and research topics that shaped the research field. We find that the evolution of fraud research in the accounting and audit discipline is closely linked to developments in the regulatory environment. We further show that the fragmented literature can be categorised into different clusters, characterising various research streams. Based on the visualisation of fading and emerging research topics, we suggest promising future research avenues.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"23 1","pages":"97 - 143"},"PeriodicalIF":0.6,"publicationDate":"2021-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76907473","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 : 2021-01-02DOI: 10.1080/21552851.2021.1875249
R. Bryer
ABSTRACT To orthodox Marxists socialism means central planning. Capitalist accounting is, however, integral to Marx’s socialism that envisages universal worker co-operatives, initially accountable to workers and society for value, but with the interim aim of increasing the ‘productive forces’ to make every labour hour ‘directly’ of equal social value. This study tests the implication that implementing Marx’s socialism requires understanding capitalist accounting by examining its role in the Russian revolution. Lenin failed, it argues, because he did not understand capitalist accounting, Marx’s explanation of it, or his interim aim. Lenin stressed accounting’s centrality, but equated it with budgeting, and confused Marx’s interim aim with Day 1, which led him to support ‘centralisation’ and ‘workers’ control’. Lenin admitted a ‘mistake’ in 1921 when he had understood, apparently intuitively, the necessity of accountability for profit, which underlay his ‘New Economic Policy’, the reintroduction of double-entry bookkeeping in 1922, and his 1923 vision of socialism built from co-operatives. Lenin failed to overcome his comrades’ orthodoxy, and after his death in 1924 Stalin dropped his ideas, which the study hypothesises had important implications for twentieth-century geopolitical history.
{"title":"Why Lenin failed to implement Marx’s concept of socialism: an accounting history of the Russian revolution, c.1917–1924","authors":"R. Bryer","doi":"10.1080/21552851.2021.1875249","DOIUrl":"https://doi.org/10.1080/21552851.2021.1875249","url":null,"abstract":"ABSTRACT To orthodox Marxists socialism means central planning. Capitalist accounting is, however, integral to Marx’s socialism that envisages universal worker co-operatives, initially accountable to workers and society for value, but with the interim aim of increasing the ‘productive forces’ to make every labour hour ‘directly’ of equal social value. This study tests the implication that implementing Marx’s socialism requires understanding capitalist accounting by examining its role in the Russian revolution. Lenin failed, it argues, because he did not understand capitalist accounting, Marx’s explanation of it, or his interim aim. Lenin stressed accounting’s centrality, but equated it with budgeting, and confused Marx’s interim aim with Day 1, which led him to support ‘centralisation’ and ‘workers’ control’. Lenin admitted a ‘mistake’ in 1921 when he had understood, apparently intuitively, the necessity of accountability for profit, which underlay his ‘New Economic Policy’, the reintroduction of double-entry bookkeeping in 1922, and his 1923 vision of socialism built from co-operatives. Lenin failed to overcome his comrades’ orthodoxy, and after his death in 1924 Stalin dropped his ideas, which the study hypothesises had important implications for twentieth-century geopolitical history.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"6 1","pages":"29 - 71"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84838429","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 : 2021-01-02DOI: 10.1080/21552851.2021.1894188
Martin E. Persson
Listed below are 2020 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 2020","authors":"Martin E. Persson","doi":"10.1080/21552851.2021.1894188","DOIUrl":"https://doi.org/10.1080/21552851.2021.1894188","url":null,"abstract":"Listed below are 2020 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":"285 1","pages":"113 - 120"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72729052","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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