Pub Date : 2018-05-04DOI: 10.1080/21552851.2018.1469419
Martin E. Persson, Stephan A. Fafatas
ABSTRACT This study presents a hereto-unpublished one-act play used during an annual three-day ‘residential course’ put on by the Department of Accounting at the London School of Economics and Political Science (LSE) in the late 1950s. The original author of this play, Harold C. Edey, is one of the intellectual forerunners in the development of British accounting thought. The aim of his exercise was to explore the problem of profit determination during a period of changes in specific and general prices. Reproducing this play contributes to our understanding of the development of accounting thought and teaching at the LSE in the period after the Second World War (1939–1945). To contextualise the play, the study traces the history of the LSE and of the author, as well as some of the concepts from the accounting measurement literature that would have been familiar to students attending the three-day residential course.
{"title":"Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey","authors":"Martin E. Persson, Stephan A. Fafatas","doi":"10.1080/21552851.2018.1469419","DOIUrl":"https://doi.org/10.1080/21552851.2018.1469419","url":null,"abstract":"ABSTRACT This study presents a hereto-unpublished one-act play used during an annual three-day ‘residential course’ put on by the Department of Accounting at the London School of Economics and Political Science (LSE) in the late 1950s. The original author of this play, Harold C. Edey, is one of the intellectual forerunners in the development of British accounting thought. The aim of his exercise was to explore the problem of profit determination during a period of changes in specific and general prices. Reproducing this play contributes to our understanding of the development of accounting thought and teaching at the LSE in the period after the Second World War (1939–1945). To contextualise the play, the study traces the history of the LSE and of the author, as well as some of the concepts from the accounting measurement literature that would have been familiar to students attending the three-day residential course.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"31 - 60"},"PeriodicalIF":0.6,"publicationDate":"2018-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85537284","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 : 2018-05-04DOI: 10.1080/21552851.2018.1499539
E. Guarini, F. Magli, A. Nobolo
ABSTRACT This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873–1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.
{"title":"Accounting for community building: the municipal amalgamation of Milan in 1873–1876","authors":"E. Guarini, F. Magli, A. Nobolo","doi":"10.1080/21552851.2018.1499539","DOIUrl":"https://doi.org/10.1080/21552851.2018.1499539","url":null,"abstract":"ABSTRACT This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873–1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"5 - 30"},"PeriodicalIF":0.6,"publicationDate":"2018-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79884753","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 : 2018-02-22DOI: 10.1080/21552851.2018.1440610
Martin Quinn, D. Gibney
ABSTRACT This study details the accounting practices of Bennetts of Ballinacurra, a maltster, from about 1920 to the mid 1930s. Little literature exists on the accounting practices of the time in an Irish context, and even less on maltster accounting in Ireland or a wider context. Our findings reveal relatively stable and institutionalised accounting practices with a primary focus on financial accounting and transaction recording. While we find some management accounting-type practices that appear to have been relatively stable and institutionalised, no detailed or regular costs of the malting process are apparent. We suggest that the maltster type, strong links to Arthur Guinness, Son & Co, Ltd, cost structure and the influence of an external accounting firm were contributing factors to whether or not accounting practices were institutionalised.
摘要:本研究详细介绍了酒店老板贝内特从1920年到30年代中期的会计实践。很少有文献存在的时间会计实践在爱尔兰的背景下，甚至更少的麦芽会计在爱尔兰或更广泛的背景下。我们的研究结果揭示了相对稳定和制度化的会计实践，主要侧重于财务会计和交易记录。虽然我们发现一些管理会计类型的做法似乎相对稳定和制度化，但没有明显的麦芽酿造过程的详细或定期成本。我们认为，麦氏类型、与Arthur Guinness, Son & Co, Ltd的紧密联系、成本结构和外部会计师事务所的影响是影响会计实践是否制度化的因素。
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Pub Date : 2017-09-02DOI: 10.1080/21552851.2017.1415406
C. McWatters
Recently, I was asked to take part in a conference panel entitled ‘Historians but not necessarily so’. While the intentions of the organisers remain uncertain, it was clear that the panel members interpreted this title as rather condescending – the organisers did not deem ‘we panellists’ to be real historians! All of us had pursued graduate studies in history, work primarily in the history of a specific discipline – accounting, management, nursing, education, performing arts – yet judged to be outsiders, one of those hyphenated historians. This outsider status results from the fact that we do not presently find ourselves situated in departments of history. Moreover, we frequently publish in journals that are discipline based. By the end of the session and from comments thereafter, it was reassuring to learn that we had opened a few eyes, perhaps broken down some disciplinary walls and stereotypes, and even fostered interest in our respective specialties. From another angle, we might ask ourselves as ‘accounting historians’ how often we make concrete and determined efforts to move beyond our disciplinary boundaries and engage with historians in other areas of the academy, whether in departments of history or other disciplinary homes. Furthermore, how warm is our welcome to those whose investigations examine issues and topics that make use of accounting materials and data but which are not what some of us consider to be the history of accounting. It is clear that opinions are diverse on the extent to which research in accounting history must make some tie, explicit or tangential, to the development of the accounting profession and techniques. While many – likely most – of us have been adept and creative in our borrowings from other disciplines, particularly social theory, we have less frequently engaged in interdisciplinary work with scholars not part of the accounting milieu. The infiltration of these scholars into our conferences and journals has received mixed reaction, particularly when these researchers challenge our preconceived notions with disciplinary debates and theoretical perspectives which are not our own or with which we are less familiar. I should note, however, that accounting historians have been less isolated than others in terms of strong links forged with business and economic history, including members of the Accounting History Review (AHR) editorial board. Bringing theories and approaches from other disciplines into our research has become standard operating procedure for us. We also are rather catholic in our borrowings, adopting the perspective or approach considered best suited to the research question at hand. Studies, which ground their analyses in social and economic theories (amongst others), are no longer the exception but rather the rule, especially for those who seek novel ways to examine old and long-standing questions and debates. Indeed, members of our editorial board are recognised well beyond the accounting acad
{"title":"Historians but not necessarily so*","authors":"C. McWatters","doi":"10.1080/21552851.2017.1415406","DOIUrl":"https://doi.org/10.1080/21552851.2017.1415406","url":null,"abstract":"Recently, I was asked to take part in a conference panel entitled ‘Historians but not necessarily so’. While the intentions of the organisers remain uncertain, it was clear that the panel members interpreted this title as rather condescending – the organisers did not deem ‘we panellists’ to be real historians! All of us had pursued graduate studies in history, work primarily in the history of a specific discipline – accounting, management, nursing, education, performing arts – yet judged to be outsiders, one of those hyphenated historians. This outsider status results from the fact that we do not presently find ourselves situated in departments of history. Moreover, we frequently publish in journals that are discipline based. By the end of the session and from comments thereafter, it was reassuring to learn that we had opened a few eyes, perhaps broken down some disciplinary walls and stereotypes, and even fostered interest in our respective specialties. From another angle, we might ask ourselves as ‘accounting historians’ how often we make concrete and determined efforts to move beyond our disciplinary boundaries and engage with historians in other areas of the academy, whether in departments of history or other disciplinary homes. Furthermore, how warm is our welcome to those whose investigations examine issues and topics that make use of accounting materials and data but which are not what some of us consider to be the history of accounting. It is clear that opinions are diverse on the extent to which research in accounting history must make some tie, explicit or tangential, to the development of the accounting profession and techniques. While many – likely most – of us have been adept and creative in our borrowings from other disciplines, particularly social theory, we have less frequently engaged in interdisciplinary work with scholars not part of the accounting milieu. The infiltration of these scholars into our conferences and journals has received mixed reaction, particularly when these researchers challenge our preconceived notions with disciplinary debates and theoretical perspectives which are not our own or with which we are less familiar. I should note, however, that accounting historians have been less isolated than others in terms of strong links forged with business and economic history, including members of the Accounting History Review (AHR) editorial board. Bringing theories and approaches from other disciplines into our research has become standard operating procedure for us. We also are rather catholic in our borrowings, adopting the perspective or approach considered best suited to the research question at hand. Studies, which ground their analyses in social and economic theories (amongst others), are no longer the exception but rather the rule, especially for those who seek novel ways to examine old and long-standing questions and debates. Indeed, members of our editorial board are recognised well beyond the accounting acad","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"119 1","pages":"219 - 221"},"PeriodicalIF":0.6,"publicationDate":"2017-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77953034","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 : 2017-09-02DOI: 10.1080/21552851.2017.1374975
Malcolm Anderson
Listed below are 2016 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. This listing also draws upon accounting papers revealed in Historical Abstracts and American History and Life using the search words employed by Walker (2005). For business history articles, see Business History. For a review of financial history publications, see Financial History Review.
{"title":"Accounting history publications 2016","authors":"Malcolm Anderson","doi":"10.1080/21552851.2017.1374975","DOIUrl":"https://doi.org/10.1080/21552851.2017.1374975","url":null,"abstract":"Listed below are 2016 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. This listing also draws upon accounting papers revealed in Historical Abstracts and American History and Life using the search words employed by Walker (2005). 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":"163 1","pages":"279 - 286"},"PeriodicalIF":0.6,"publicationDate":"2017-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80275483","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 : 2017-09-02DOI: 10.1080/21552851.2017.1416769
{"title":"Accounting for luxury: workshop and call for papers","authors":"","doi":"10.1080/21552851.2017.1416769","DOIUrl":"https://doi.org/10.1080/21552851.2017.1416769","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"45 1","pages":"289 - 290"},"PeriodicalIF":0.6,"publicationDate":"2017-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72743487","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 : 2017-08-07DOI: 10.1080/21552851.2017.1359099
J. Günther
ABSTRACT This study analyses share-price and trading effects around dividend announcements of firms listed on the Berlin Stock Exchange in 1895. Based on a sample of 166 firms, I find statistically and economically significant positive (negative) cumulative average abnormal returns following a positive (negative) dividend surprise. The positive price impact evolves in advance, while the price impact of negative surprises arises at the announcement date. Consistent with the dividend-signalling hypothesis, these effects are more pronounced for smaller firms and firms with lower financial reporting transparency. Furthermore, trading increases around announcements. The effect is negatively associated with a firm’s market value. These findings are consistent with a differential belief revision among individual investors.
{"title":"Capital market effects around dividend announcements: an analysis of the Berlin stock exchange in 1895","authors":"J. Günther","doi":"10.1080/21552851.2017.1359099","DOIUrl":"https://doi.org/10.1080/21552851.2017.1359099","url":null,"abstract":"ABSTRACT This study analyses share-price and trading effects around dividend announcements of firms listed on the Berlin Stock Exchange in 1895. Based on a sample of 166 firms, I find statistically and economically significant positive (negative) cumulative average abnormal returns following a positive (negative) dividend surprise. The positive price impact evolves in advance, while the price impact of negative surprises arises at the announcement date. Consistent with the dividend-signalling hypothesis, these effects are more pronounced for smaller firms and firms with lower financial reporting transparency. Furthermore, trading increases around announcements. The effect is negatively associated with a firm’s market value. These findings are consistent with a differential belief revision among individual investors.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"107 1","pages":"249 - 278"},"PeriodicalIF":0.6,"publicationDate":"2017-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73277738","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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