Pub Date : 2021-01-02DOI: 10.1080/21552851.2021.1895237
Adelino Martins
ABSTRACT During the First Republic (1889–1930), also known as the Old Republic, and the Provisional Government of Getúlio Vargas (1930–1934), Brazilian public sector accounting institutions underwent a phase of accelerated reforms. This study examines how budgetary imbalances, political interference in the ways of calculating the budget results, and foreign loan negotiations affected these reforms. We analyse primary and secondary sources to establish the link between the reforms of accounting institutions, budgetary policy, and foreign loan negotiations. The analysis is qualitative and instrumentally employs the concepts of institutions and public accountability. We utilise quantitative data to provide a picture of the Brazilian fiscal context. The collected evidence indicates that the financing of coffee stocks gave rise to the reinforcement of the double-entry bookkeeping method in the State of São Paulo in 1906. It also shows that the federal fiscal imbalances required foreign financing and that the loan negotiations induced changes in the Treasury’s accounting in 1914, in the regulation of the Central Accounting Office in 1924, and in the Accounting Code in 1931. We argue that the search for calculative legitimacy for political programmes led to interference in the Central Accounting Office in 1927 and 1931, which affected the comparability of budgetary results.
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Pub Date : 2021-01-02DOI: 10.1080/21552851.2021.1889625
R. Macve
Basil Yamey CBE, FBA was born on 4 May 1919 and died on 9 November 2020 at the age of 101. He was born in Cape Town, South Africa and educated at the University of Cape Town, where Professor Willia...
{"title":"In memory of Basil Selig Yamey, 1919–2020","authors":"R. Macve","doi":"10.1080/21552851.2021.1889625","DOIUrl":"https://doi.org/10.1080/21552851.2021.1889625","url":null,"abstract":"Basil Yamey CBE, FBA was born on 4 May 1919 and died on 9 November 2020 at the age of 101. He was born in Cape Town, South Africa and educated at the University of Cape Town, where Professor Willia...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"26 1","pages":"121 - 123"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83236396","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: 10.1080/21552851.2021.1901748
D. Oldroyd
I first met Dick in the mid-1990s after he unexpectedly phoned me up at home. He and his friend Richard Macve were coming to Newcastle to do some archival research on the coal industry (Fleischman and Macve 2002), and knowing that was one of my interests, wondered if I would like to meet and show them round the local record offices. That was the beginning of a long friendship, working together on many projects, mostly with his great friend Tom Tyson. Like Tom, he was also a great supporter of Newcastle University, regularly visiting the department to present seminars and discuss research. He died in 2020 after a couple of years’ illness which spelled the end of his writing career, and for me and others who knew him as a friend and co-supporter, not just coauthor, a light went out. Enthusiastic to the end, the great thing about Dick was that he imbued his work with a huge sense of enjoyment. The obituaries by Tom Tyson and Robert Bloom contain detail on his career and writing interests, his work on the British Industrial Revolution, plantation accounting under slavery, and the influence of scientific management in US industry especially (Bloom 2020; Tyson 2020), so I shall confine my comments to other aspects, notably his legacy to the writing of accounting history. Dick’s first maxim was that there is no need not to enjoy oneself too. Setting out on a new project was for him an adventure. Accommodation booked, car loaded with cigars, archive offices alerted, he would set forth with a sense of anticipation about the discoveries lying in wait in the records. He invariably liked to stop for lunch over a pint of ale, several cigar breaks during the course of the day, a few pints and new restaurants to explore in the evening. The cigars he favoured tended to be large, Bill Clinton specials, Mexican in origin, and costing a dollar each which appealed to his sense of economy. I remember on one occasion working on some coal mining records in the university library in Sydney, Nova Scotia, where they were very strict about discouraging smoking. There was a painted line twenty feet from the building, on the other side of which smokers were required to stand. Mid-morning Dick would get out his cigar at his desk and trim the end off with his clippers in anticipation, and you could see the librarians muttering amongst themselves and giving him frosty looks, mouthing, ‘American, he thinks he can light up in here!’ To touch base with the hands of individuals long dead and ruminate over the meaning of their words appealed to Dick’s sense of history. He was first and foremost a historian, and was proud that all his academic qualifications, Harvard and Buffalo, were in history. Indeed, his first teaching post in Hawaii was as a lecturer in history. Coming from a history rather than social science background influenced his work in two main ways. First, he had an innate suspicion of the sort of interpretive history which relies on monochrome theoretical perspectives.
我第一次见到迪克是在20世纪90年代中期，当时他意外地给我家里打电话。他和他的朋友Richard Macve要来纽卡斯尔做一些关于煤炭工业的档案研究(Fleischman and Macve 2002)，他们知道这是我的兴趣之一，所以想知道我是否愿意和他们见面，带他们参观当地的档案室。这是一段漫长友谊的开始，他们在许多项目上合作，主要是和他的好朋友汤姆·泰森(Tom Tyson)合作。和Tom一样，他也是纽卡斯尔大学的大力支持者，经常去纽卡斯尔大学参加研讨会和研究讨论。在病了几年之后，他于2020年去世，这场病结束了他的写作生涯。对于我和其他认识他的人来说，他是朋友和共同支持者，而不仅仅是共同作者，一盏灯熄灭了。热情到最后，迪克的伟大之处在于他给自己的工作注入了巨大的乐趣。汤姆·泰森和罗伯特·布鲁姆的讣告详细介绍了他的职业生涯和写作兴趣，他对英国工业革命的研究，奴隶制下的种植园会计，以及科学管理对美国工业的影响(Bloom 2020;Tyson 2020)，所以我将把我的评论限制在其他方面，特别是他对会计史写作的贡献。迪克的第一条箴言是:没有必要不享受自己。开始一项新计划对他来说是一次冒险。订好了住宿，车上装满了雪茄，通知了档案室，他满怀期待地出发了，期待着记录中等待着的发现。他总是喜欢停下来喝一品脱啤酒吃午饭，白天抽几根雪茄，晚上喝几杯，去新餐馆逛逛。他喜欢的雪茄往往很大，是比尔·克林顿(Bill Clinton)的特色菜，产自墨西哥，每支一美元，这符合他的节俭意识。我记得有一次我在新斯科舍省悉尼的大学图书馆里研究一些煤矿开采的记录，那里的图书馆非常严格地禁止吸烟。在离大楼20英尺的地方有一条油漆线，吸烟的人必须站在线的另一边。上午10点左右，迪克会从桌子旁拿出雪茄，满怀期待地用剪刀剪掉雪茄头。你可以看到图书管理员们互相嘀咕着，冷冷地看着他，嘴里说着:“美国人，他以为他可以在这里抽烟!”与早已死去的人的手接触，思考他们的话的含义，这对迪克的历史感很有吸引力。他首先是一位历史学家，他为自己在哈佛大学和布法罗大学的所有学历都与历史有关而感到自豪。事实上，他在夏威夷的第一份教学工作是担任历史讲师。来自历史而非社会科学的背景在两个方面影响了他的工作。首先，他对那种依赖于单色理论视角的历史解释有一种天生的怀疑。他自己被贴上了经济理性主义者的标签，他接受这个称号是因为他有一种固有的信念，即人们倾向于对经济激励做出反应，这是他的偏见
{"title":"In memory of Dick Fleischman, 1941–2020","authors":"D. Oldroyd","doi":"10.1080/21552851.2021.1901748","DOIUrl":"https://doi.org/10.1080/21552851.2021.1901748","url":null,"abstract":"I first met Dick in the mid-1990s after he unexpectedly phoned me up at home. He and his friend Richard Macve were coming to Newcastle to do some archival research on the coal industry (Fleischman and Macve 2002), and knowing that was one of my interests, wondered if I would like to meet and show them round the local record offices. That was the beginning of a long friendship, working together on many projects, mostly with his great friend Tom Tyson. Like Tom, he was also a great supporter of Newcastle University, regularly visiting the department to present seminars and discuss research. He died in 2020 after a couple of years’ illness which spelled the end of his writing career, and for me and others who knew him as a friend and co-supporter, not just coauthor, a light went out. Enthusiastic to the end, the great thing about Dick was that he imbued his work with a huge sense of enjoyment. The obituaries by Tom Tyson and Robert Bloom contain detail on his career and writing interests, his work on the British Industrial Revolution, plantation accounting under slavery, and the influence of scientific management in US industry especially (Bloom 2020; Tyson 2020), so I shall confine my comments to other aspects, notably his legacy to the writing of accounting history. Dick’s first maxim was that there is no need not to enjoy oneself too. Setting out on a new project was for him an adventure. Accommodation booked, car loaded with cigars, archive offices alerted, he would set forth with a sense of anticipation about the discoveries lying in wait in the records. He invariably liked to stop for lunch over a pint of ale, several cigar breaks during the course of the day, a few pints and new restaurants to explore in the evening. The cigars he favoured tended to be large, Bill Clinton specials, Mexican in origin, and costing a dollar each which appealed to his sense of economy. I remember on one occasion working on some coal mining records in the university library in Sydney, Nova Scotia, where they were very strict about discouraging smoking. There was a painted line twenty feet from the building, on the other side of which smokers were required to stand. Mid-morning Dick would get out his cigar at his desk and trim the end off with his clippers in anticipation, and you could see the librarians muttering amongst themselves and giving him frosty looks, mouthing, ‘American, he thinks he can light up in here!’ To touch base with the hands of individuals long dead and ruminate over the meaning of their words appealed to Dick’s sense of history. He was first and foremost a historian, and was proud that all his academic qualifications, Harvard and Buffalo, were in history. Indeed, his first teaching post in Hawaii was as a lecturer in history. Coming from a history rather than social science background influenced his work in two main ways. First, he had an innate suspicion of the sort of interpretive history which relies on monochrome theoretical perspectives.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"125 - 127"},"PeriodicalIF":0.6,"publicationDate":"2021-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87728401","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: 10.1080/21552851.2021.1922123
T. Boyns
ABSTRACT This study examines the approach to depreciation adopted by companies engaged in two light engineering industries associated with the second industrial revolution: the cycle and motor vehicle industries. Through an examination of the published accounts of 21 companies engaged in these sectors at some time during the study period, and the archival records of two of them (Birmingham Small Arms and Daimler), this study examines the extent to which firm depreciation practices differed from those in more traditional sectors (iron and steel, coal, transport) previously examined by historians. It is found that depreciation was applied more regularly and, at least in some cases, according to set rates and using sophisticated systems. Nevertheless, the depreciation practices of firms, especially in the motor vehicle sector, have been deemed to render net profit figures unusable as a means of comparing business performance before the introduction of new legal requirements relating to financial reporting introduced by the 1928 Companies Act.
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Pub Date : 2020-09-01DOI: 10.1080/21552851.2020.1830231
C. McWatters
In the foreword to A Distant Mirror, Barbara Tuchman (1978) provides a synthesis of what she considers ‘the hazards’ of the historian's enterprise: uncertain and contradictory data, conflicting and...
{"title":"Accounts and assemblage: twists, turns, and the tales we tell","authors":"C. McWatters","doi":"10.1080/21552851.2020.1830231","DOIUrl":"https://doi.org/10.1080/21552851.2020.1830231","url":null,"abstract":"In the foreword to A Distant Mirror, Barbara Tuchman (1978) provides a synthesis of what she considers ‘the hazards’ of the historian's enterprise: uncertain and contradictory data, conflicting and...","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"15 1","pages":"251 - 262"},"PeriodicalIF":0.6,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82228708","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 : 2020-09-01DOI: 10.1080/21552851.2020.1813598
Pierre D. Gervais
ABSTRACT Beginning with a periodisation of a set of 45 textbooks published in English between 1547 and 1799, and analysed by J. R. Edwards, Graeme Dean, and Frank Clarke in 2009, the study shows that in this sample, a significant shift took place in the use of managerial references between the seventeenth and the eighteenth century. Moreover, within the second period, the qualitative analysis of a sub-sample of five of these textbooks indicates that these references appeared within different epistemological contexts, not all of them business-related. Early in the 1700s, accounting techniques were presented at first as tools of self-discovery and temperance. Textbooks from the mid-eighteenth century increasingly referred to the pursuit of scientific knowledge, maybe under the influence of the Enlightenment, while late-eighteenth-century authors started to develop a business-oriented epistemology.
{"title":"From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks","authors":"Pierre D. Gervais","doi":"10.1080/21552851.2020.1813598","DOIUrl":"https://doi.org/10.1080/21552851.2020.1813598","url":null,"abstract":"ABSTRACT Beginning with a periodisation of a set of 45 textbooks published in English between 1547 and 1799, and analysed by J. R. Edwards, Graeme Dean, and Frank Clarke in 2009, the study shows that in this sample, a significant shift took place in the use of managerial references between the seventeenth and the eighteenth century. Moreover, within the second period, the qualitative analysis of a sub-sample of five of these textbooks indicates that these references appeared within different epistemological contexts, not all of them business-related. Early in the 1700s, accounting techniques were presented at first as tools of self-discovery and temperance. Textbooks from the mid-eighteenth century increasingly referred to the pursuit of scientific knowledge, maybe under the influence of the Enlightenment, while late-eighteenth-century authors started to develop a business-oriented epistemology.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"3 1","pages":"263 - 289"},"PeriodicalIF":0.6,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82121250","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 : 2020-08-30DOI: 10.1080/21552851.2020.1811736
T. Boyns
ABSTRACT This study focuses on the origins and development of the Cardiff Conference and its relationship with the journal, Accounting, Business & Financial History (ABFH). It provides a mixture of description of the events leading up to the decision to initiate a conference and the founding of ABFH, as well as some analysis of conference attendance, and the significance of conference presentations to the flow of papers published in ABFH/Accounting History Review. It also contains some personal reflections.
{"title":"The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections","authors":"T. Boyns","doi":"10.1080/21552851.2020.1811736","DOIUrl":"https://doi.org/10.1080/21552851.2020.1811736","url":null,"abstract":"ABSTRACT This study focuses on the origins and development of the Cardiff Conference and its relationship with the journal, Accounting, Business & Financial History (ABFH). It provides a mixture of description of the events leading up to the decision to initiate a conference and the founding of ABFH, as well as some analysis of conference attendance, and the significance of conference presentations to the flow of papers published in ABFH/Accounting History Review. It also contains some personal reflections.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"53 1","pages":"341 - 361"},"PeriodicalIF":0.6,"publicationDate":"2020-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81900663","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 : 2020-08-25DOI: 10.1080/21552851.2020.1810722
Yves Levant, M. Nikitin
ABSTRACT The surplus accounts method (méthode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards, at the request of the French government. It enables a business to assess the total year-on-year gain in productivity, and can also estimate how that gain is distributed between stakeholders. Despite efforts by the State, particularly by the researchers in charge of introducing the method, support from the French professional organisation for accountants, the Ordre des Experts-Comptables, and many academics, and the usefulness of the information that it was able to produce, the surplus accounts method failed to thrive. In this study, we aim to show how this method appeared, and the reasons why it disappeared.
盈余账户法(msamuthode des comptes de surplus)是1966年应法国政府要求，由法国经济学家开发的一种会计技术。它使企业能够评估生产力的总年增长，还可以估计收益如何在利益相关者之间分配。尽管国家，特别是负责引进该方法的研究人员做出了努力，得到了法国专业会计师组织、会计专家协会和许多学者的支持，而且它能够产生的信息也很有用，但盈余账户方法未能得到发展。在这项研究中，我们的目标是展示这种方法是如何出现的，以及它消失的原因。
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Pub Date : 2020-06-08DOI: 10.1080/21552851.2020.1774398
D. L. Flesher, G. Previts, Tonya K. Flesher
ABSTRACT The Securities and Exchange Commission censured its former Chief Accountant, William W. Werntz, in a case involving his first audit after leaving the SEC. This study investigates the oddities and mysteries surrounding this case and the conclusions reveal lessons for accounting historians. One conclusion is that the establishment of accounting and auditing standards is conducted in a political environment. Further, individuals who work in this environment have complicated and, sometimes, adversarial past associations and some promote ideas out of positions of self-interest, personal animosities, or for the sake of appearances. Thus accounting historians are warned to be aware of the political and social facets that underlie events and actions when trying to discover the theory behind the rules and to also suspect that the position taken may not have been for ideological reasons. As with this episode, some mysteries may not be resolved because vital facts are not available and thus the most important warning is to gather facts while the witnesses are available to provide information.
美国证券交易委员会(SEC)对其前总会计师威廉·w·沃恩茨(William W. Werntz)在离开SEC后的首次审计案件进行了谴责。本研究调查了围绕此案的怪异和神秘之处，结论为会计历史学家提供了教训。一个结论是，会计和审计准则的制定是在政治环境中进行的。此外，在这种环境中工作的人有复杂的、有时是敌对的过去的联系，有些人出于自身利益、个人仇恨或为了面子而提倡一些想法。因此，会计历史学家被警告，在试图发现规则背后的理论时，要意识到事件和行为背后的政治和社会方面，并怀疑所采取的立场可能不是出于意识形态的原因。就像这一集一样，一些谜团可能无法解开，因为没有重要的事实，因此最重要的警告是在证人可以提供信息的时候收集事实。
{"title":"W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians","authors":"D. L. Flesher, G. Previts, Tonya K. Flesher","doi":"10.1080/21552851.2020.1774398","DOIUrl":"https://doi.org/10.1080/21552851.2020.1774398","url":null,"abstract":"ABSTRACT The Securities and Exchange Commission censured its former Chief Accountant, William W. Werntz, in a case involving his first audit after leaving the SEC. This study investigates the oddities and mysteries surrounding this case and the conclusions reveal lessons for accounting historians. One conclusion is that the establishment of accounting and auditing standards is conducted in a political environment. Further, individuals who work in this environment have complicated and, sometimes, adversarial past associations and some promote ideas out of positions of self-interest, personal animosities, or for the sake of appearances. Thus accounting historians are warned to be aware of the political and social facets that underlie events and actions when trying to discover the theory behind the rules and to also suspect that the position taken may not have been for ideological reasons. As with this episode, some mysteries may not be resolved because vital facts are not available and thus the most important warning is to gather facts while the witnesses are available to provide information.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"51 1","pages":"291 - 305"},"PeriodicalIF":0.6,"publicationDate":"2020-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74255436","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 : 2020-05-03DOI: 10.1080/21552851.2020.1726029
Martin E. Persson
Listed below are 2019 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 article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.
{"title":"Accounting history publications 2019","authors":"Martin E. Persson","doi":"10.1080/21552851.2020.1726029","DOIUrl":"https://doi.org/10.1080/21552851.2020.1726029","url":null,"abstract":"Listed below are 2019 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 article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used. 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":"168 1","pages":"243 - 250"},"PeriodicalIF":0.6,"publicationDate":"2020-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77160845","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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