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.
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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
{"title":"Accounting [in] history in the COVID-19 era","authors":"C. McWatters","doi":"10.1080/21552851.2022.2064985","DOIUrl":"https://doi.org/10.1080/21552851.2022.2064985","url":null,"abstract":"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","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90154506","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: 10.1080/21552851.2022.2036621
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.
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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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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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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}
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