Pub Date : 2019-04-26DOI: 10.1080/21552851.2019.1606524
T. Boyns, F. Cerbioni
ABSTRACT This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.
摘要:本研究考察了在一个新的工业环境中，在十九世纪中叶的托斯卡纳硼酸生产中，会计对绩效监测的使用。我们提供了一个背景背景，展示了托斯卡纳硼酸作为硼砂在英国和法国工业化中使用的来源的重要性，以及该产品的供应如何进入francalois - jacques Larderel的手中。然而，考虑到所采用的融资方法，Larderel被迫与他的财务支持者签订了固定价格的供应协议，这影响了会计制度的性质及其作为绩效监测手段的用途。我们还反思了从1836年开始使用的系统的可能灵感来源。
{"title":"Accounting and performance monitoring in Tuscany: Larderello, 1836–1858","authors":"T. Boyns, F. Cerbioni","doi":"10.1080/21552851.2019.1606524","DOIUrl":"https://doi.org/10.1080/21552851.2019.1606524","url":null,"abstract":"ABSTRACT This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"64 1","pages":"243 - 267"},"PeriodicalIF":0.6,"publicationDate":"2019-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80178028","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 : 2019-04-24DOI: 10.1080/21552851.2019.1607166
S. Walker
ABSTRACT Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.
{"title":"Locating moral boundaries in the early accountancy profession","authors":"S. Walker","doi":"10.1080/21552851.2019.1607166","DOIUrl":"https://doi.org/10.1080/21552851.2019.1607166","url":null,"abstract":"ABSTRACT Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"33 1","pages":"171 - 198"},"PeriodicalIF":0.6,"publicationDate":"2019-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82969894","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 : 2019-04-02DOI: 10.1080/21552851.2019.1590892
J. Edwards
ABSTRACT During the latter decades of the nineteenth century managers of limited liability companies, together with their advisers, formulated the parameters of modern financial reporting. This study comprises an in-depth analysis of the archives of the Staveley Coal and Iron Co. Ltd to improve our understanding of how an early limited liability company, whose shares were listed on the stock exchange, tackled the challenging question of how best to account for the erosion of fixed assets. It is found that the issue generated widespread discussion and disagreement both among and between the company’s directors, auditors and consulting engineer. It is also discovered that early attempts to account for the deterioration of fixed assets in a systematic manner soon gave way to the more malleable treatment that the existing literature suggests remained common practice for much of the first half of the twentieth century.
{"title":"Accounting for the erosion of fixed assets 1863–1900. A case study","authors":"J. Edwards","doi":"10.1080/21552851.2019.1590892","DOIUrl":"https://doi.org/10.1080/21552851.2019.1590892","url":null,"abstract":"ABSTRACT During the latter decades of the nineteenth century managers of limited liability companies, together with their advisers, formulated the parameters of modern financial reporting. This study comprises an in-depth analysis of the archives of the Staveley Coal and Iron Co. Ltd to improve our understanding of how an early limited liability company, whose shares were listed on the stock exchange, tackled the challenging question of how best to account for the erosion of fixed assets. It is found that the issue generated widespread discussion and disagreement both among and between the company’s directors, auditors and consulting engineer. It is also discovered that early attempts to account for the deterioration of fixed assets in a systematic manner soon gave way to the more malleable treatment that the existing literature suggests remained common practice for much of the first half of the twentieth century.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"14 1","pages":"287 - 304"},"PeriodicalIF":0.6,"publicationDate":"2019-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79787577","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 : 2019-01-02DOI: 10.1080/21552851.2019.1590891
Martin E. Persson
Listed below are 2018 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 2018","authors":"Martin E. Persson","doi":"10.1080/21552851.2019.1590891","DOIUrl":"https://doi.org/10.1080/21552851.2019.1590891","url":null,"abstract":"Listed below are 2018 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":"87 1","pages":"141 - 147"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76242354","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 : 2019-01-02DOI: 10.1080/21552851.2019.1606721
Joel Behrend, Marc Eulerich
ABSTRACT Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.
{"title":"The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)","authors":"Joel Behrend, Marc Eulerich","doi":"10.1080/21552851.2019.1606721","DOIUrl":"https://doi.org/10.1080/21552851.2019.1606721","url":null,"abstract":"ABSTRACT Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"26 1","pages":"103 - 139"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91243659","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 : 2019-01-02DOI: 10.1080/21552851.2019.1565322
{"title":"Ad hoc referees – Accounting History Review 2018","authors":"","doi":"10.1080/21552851.2019.1565322","DOIUrl":"https://doi.org/10.1080/21552851.2019.1565322","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"42 1","pages":"159 - 159"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77562255","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 : 2019-01-02DOI: 10.1080/21552851.2019.1610467
M. Baldarelli, Mara Del Baldo, S. Vignini
ABSTRACT This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally, we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms which they encountered during their research process and network creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates.
{"title":"The first women accounting masters in Italy: between tradition and innovation","authors":"M. Baldarelli, Mara Del Baldo, S. Vignini","doi":"10.1080/21552851.2019.1610467","DOIUrl":"https://doi.org/10.1080/21552851.2019.1610467","url":null,"abstract":"ABSTRACT This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally, we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms which they encountered during their research process and network creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"69 1","pages":"39 - 78"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76295316","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 : 2019-01-02DOI: 10.1080/21552851.2018.1555963
Martin E. Persson
Listed below are 2017 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 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 2017","authors":"Martin E. Persson","doi":"10.1080/21552851.2018.1555963","DOIUrl":"https://doi.org/10.1080/21552851.2018.1555963","url":null,"abstract":"Listed below are 2017 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 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":"122 1","pages":"149 - 157"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88049830","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 : 2019-01-02DOI: 10.1080/21552851.2019.1590215
Rob Vosslamber
ABSTRACT In 1915, Great Britain introduced an Excess Profits Duty to help fund the costs of World War One and to ensure social cohesion in the context of war. New Zealand followed the Imperial lead in 1916. Unlike in other British Dominions, the New Zealand Excess Profits Tax was discontinued after only one year. This article discusses the New Zealand Excess Profits Tax. It reviews the context of this tax within the British Empire, the development of the tax in New Zealand, and considers reasons for its early demise. This narrative provides a basis for future research into the practice of taxation in wartime, and the relationship between tax and society.
{"title":"Tax failure: New Zealand's short-lived First World War Excess Profits Tax","authors":"Rob Vosslamber","doi":"10.1080/21552851.2019.1590215","DOIUrl":"https://doi.org/10.1080/21552851.2019.1590215","url":null,"abstract":"ABSTRACT In 1915, Great Britain introduced an Excess Profits Duty to help fund the costs of World War One and to ensure social cohesion in the context of war. New Zealand followed the Imperial lead in 1916. Unlike in other British Dominions, the New Zealand Excess Profits Tax was discontinued after only one year. This article discusses the New Zealand Excess Profits Tax. It reviews the context of this tax within the British Empire, the development of the tax in New Zealand, and considers reasons for its early demise. This narrative provides a basis for future research into the practice of taxation in wartime, and the relationship between tax and society.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"28 1","pages":"102 - 79"},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87545171","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 : 2018-10-19DOI: 10.1080/21552851.2018.1527704
A. Fabre, Pierre Labardin
ABSTRACT This study sheds light on the role of accounting in the French penal colonies of Guiana in the nineteenth century. The historiography of prisons is characterised by a dichotomy: On the one hand, Foucauldian studies focus on the changes in the methods used to govern prisoners in the nineteenth century. On the other hand, the social historiography highlights practices that differed greatly from the normalising practices highlighted by Foucault’s work on discipline and governmentality. Our research demonstrates how accounting was part of this two-faceted dynamic: A reading of accounting practices used by the mother country corroborates Foucauldian research by showing how accounting was used to influence French public opinion by presenting penal colonies as a moralising and profitable utopia. Conversely, local practices, which contrasted sharply with the mother country’s intentions, show that accounting contributed to a widespread system of corruption that kept the penal colonies under control. Our study highlights the dual role of accounting to reconcile the contradictions between the mother country and the penal colonies, and to link the moral rehabilitation of individuals to the profitability of the penal colonies.
{"title":"Foucault and social and penal historians: the dual role of accounting in the French overseas penal colonies of the nineteenth century","authors":"A. Fabre, Pierre Labardin","doi":"10.1080/21552851.2018.1527704","DOIUrl":"https://doi.org/10.1080/21552851.2018.1527704","url":null,"abstract":"ABSTRACT This study sheds light on the role of accounting in the French penal colonies of Guiana in the nineteenth century. The historiography of prisons is characterised by a dichotomy: On the one hand, Foucauldian studies focus on the changes in the methods used to govern prisoners in the nineteenth century. On the other hand, the social historiography highlights practices that differed greatly from the normalising practices highlighted by Foucault’s work on discipline and governmentality. Our research demonstrates how accounting was part of this two-faceted dynamic: A reading of accounting practices used by the mother country corroborates Foucauldian research by showing how accounting was used to influence French public opinion by presenting penal colonies as a moralising and profitable utopia. Conversely, local practices, which contrasted sharply with the mother country’s intentions, show that accounting contributed to a widespread system of corruption that kept the penal colonies under control. Our study highlights the dual role of accounting to reconcile the contradictions between the mother country and the penal colonies, and to link the moral rehabilitation of individuals to the profitability of the penal colonies.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"2 1","pages":"1 - 37"},"PeriodicalIF":0.6,"publicationDate":"2018-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89245012","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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