Pub Date : 2024-09-14DOI: 10.1177/10323732241274875
{"title":"ACCOUNTING HISTORY SPECIAL INTEREST GROUP","authors":"","doi":"10.1177/10323732241274875","DOIUrl":"https://doi.org/10.1177/10323732241274875","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142250466","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 : 2024-08-13DOI: 10.1177/10323732241267913
Tehmina Khan, Michael Jones
The key aim of this article is to reflect on the potential impacts of various types of historical counter accounts, used by civil society to promote resistance and conservation. For this purpose, the High Ross Dam controversy (in the 1970s) represents an important and unique historical case of social–political biodiversity conservation action, by civil society. A detailed case study is presented that includes an analysis of civil society opposition through counter accounts. Technical and non-technical counter accounts of resistance by civil society are investigated, using Escobar's theoretical framework. Examples of historical counter accounts serve as outstanding precedents of civil society activism for biodiversity against business and political agendas.
{"title":"Diverse counter accounts for biodiversity conservation: The case of the High Ross Dam controversy","authors":"Tehmina Khan, Michael Jones","doi":"10.1177/10323732241267913","DOIUrl":"https://doi.org/10.1177/10323732241267913","url":null,"abstract":"The key aim of this article is to reflect on the potential impacts of various types of historical counter accounts, used by civil society to promote resistance and conservation. For this purpose, the High Ross Dam controversy (in the 1970s) represents an important and unique historical case of social–political biodiversity conservation action, by civil society. A detailed case study is presented that includes an analysis of civil society opposition through counter accounts. Technical and non-technical counter accounts of resistance by civil society are investigated, using Escobar's theoretical framework. Examples of historical counter accounts serve as outstanding precedents of civil society activism for biodiversity against business and political agendas.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209953","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 : 2024-07-26DOI: 10.1177/10323732241258560
Geoff Burrows, Phillip E. Cobbin, Jane Hronsky
The much-maligned cost-plus contract used in the procurement of defence assets has received little attention in the accounting history literature focused on accounting and the military in times of war. An extensive archive of a World War 2 contract between the Australian government and the UK De Havilland Aircraft Company for the supply of Tiger Moth airframes provides an opportunity to investigate important features of this contract, including cost recording and disclosure, monitoring of cost data by government inspectors, resolution of uncontracted events and evidence of government action to mitigate risks associated with this form of contracting. We also broaden the extant literature on open-book accounting on the premise that government access to the contractor's costing system constitutes a strong subset of this phenomenon. Finally, the batch-costing techniques utilised show strong evidence of ‘learning’ in respect of direct labour costs, consistent with this feature of cost behaviour in aircraft assembly.
{"title":"World War 2 governmental cost-plus procurement: An Australian case study","authors":"Geoff Burrows, Phillip E. Cobbin, Jane Hronsky","doi":"10.1177/10323732241258560","DOIUrl":"https://doi.org/10.1177/10323732241258560","url":null,"abstract":"The much-maligned cost-plus contract used in the procurement of defence assets has received little attention in the accounting history literature focused on accounting and the military in times of war. An extensive archive of a World War 2 contract between the Australian government and the UK De Havilland Aircraft Company for the supply of Tiger Moth airframes provides an opportunity to investigate important features of this contract, including cost recording and disclosure, monitoring of cost data by government inspectors, resolution of uncontracted events and evidence of government action to mitigate risks associated with this form of contracting. We also broaden the extant literature on open-book accounting on the premise that government access to the contractor's costing system constitutes a strong subset of this phenomenon. Finally, the batch-costing techniques utilised show strong evidence of ‘learning’ in respect of direct labour costs, consistent with this feature of cost behaviour in aircraft assembly.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782482","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 : 2024-07-26DOI: 10.1177/10323732241265514
Supun Chandrasena, Martin Quinn
Research has shown that Buddhist monasteries’ accounting provides detailed and fulfilling accountability requirements to rulers and the public. However, what influenced such practices is under-researched. In bridging this gap, this study adopts an institutional logic framing and identifies three institutional logics: devotional, public and private that appear to have shaped early accounting thought and practices in Ceylonese Buddhist monasteries. The research comprises the analysis of English translations of 122 inscriptions dating from the first to the sixteenth century. The analysis reveals the co-existence and mutual dependence of the three logics, concluding that these logics influenced accounting at the same time. The accounts are also important tools to maintain the co-existence of these competing institutional logics, highlighting a dynamic two-way relationship between logics and accounting. The study demonstrates the role of accounting as a bridging mechanism, temporarily combining logics to exploit complementarities between them, maintain the hybridity of monasteries and preserve their legitimacy. The ability of accounting to represent all logics enables the stability of monasteries over time.
{"title":"The multiple logics of Buddhist monastery accounting","authors":"Supun Chandrasena, Martin Quinn","doi":"10.1177/10323732241265514","DOIUrl":"https://doi.org/10.1177/10323732241265514","url":null,"abstract":"Research has shown that Buddhist monasteries’ accounting provides detailed and fulfilling accountability requirements to rulers and the public. However, what influenced such practices is under-researched. In bridging this gap, this study adopts an institutional logic framing and identifies three institutional logics: devotional, public and private that appear to have shaped early accounting thought and practices in Ceylonese Buddhist monasteries. The research comprises the analysis of English translations of 122 inscriptions dating from the first to the sixteenth century. The analysis reveals the co-existence and mutual dependence of the three logics, concluding that these logics influenced accounting at the same time. The accounts are also important tools to maintain the co-existence of these competing institutional logics, highlighting a dynamic two-way relationship between logics and accounting. The study demonstrates the role of accounting as a bridging mechanism, temporarily combining logics to exploit complementarities between them, maintain the hybridity of monasteries and preserve their legitimacy. The ability of accounting to represent all logics enables the stability of monasteries over time.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141786325","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 : 2024-07-25DOI: 10.1177/10323732241258517
Stefano Coronella, Laura Maran
This work intends to respond to the call of Edwards and Walker in 2009, who encourage the study of accounting in diverse socio-cultural contexts, by shedding light on one of the longest accounting traditions in Europe, the Italian one. In Italy, the history of accounting is much broader than the adoption of double-entry bookkeeping, and the rise of specific philosophical concepts and scholarship has not been explored in-depth yet. This study highlights the context and innovations, which characterised the significant Italian accounting debate between the nineteenth and twentieth centuries. Through the narrative analysis of the works of Fabio Besta and Gino Zappa, it provides an explanatory framework for double-entry bookkeeping that connects the recording method to the system of records and allows for the emergence of the accounting discipline known as economia aziendale.
{"title":"The qualitative leaps of the accounting discipline in Italy between the nineteenth and twentieth century","authors":"Stefano Coronella, Laura Maran","doi":"10.1177/10323732241258517","DOIUrl":"https://doi.org/10.1177/10323732241258517","url":null,"abstract":"This work intends to respond to the call of Edwards and Walker in 2009, who encourage the study of accounting in diverse socio-cultural contexts, by shedding light on one of the longest accounting traditions in Europe, the Italian one. In Italy, the history of accounting is much broader than the adoption of double-entry bookkeeping, and the rise of specific philosophical concepts and scholarship has not been explored in-depth yet. This study highlights the context and innovations, which characterised the significant Italian accounting debate between the nineteenth and twentieth centuries. Through the narrative analysis of the works of Fabio Besta and Gino Zappa, it provides an explanatory framework for double-entry bookkeeping that connects the recording method to the system of records and allows for the emergence of the accounting discipline known as economia aziendale.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141782481","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 : 2024-07-21DOI: 10.1177/10323732241257954
Lídia Oliveira, Ana Caria, Janaína Almeida
This research investigates the historical role of the president's letter, and in particular how impression management was used by the Brazilian company Petrobras, during the military dictatorship (1964–1985), to build up and legitimise the company and the regime. Following an interpretative approach, and through a framework that includes both impression management tactics and presentational methods, the study analyses both narrative and visual images of the letters. The adoption of assertive impression management tactics helped to propagate Petrobras in the ascendancy and with it the Brazilian nation. Reinforcement, rhetorical manipulation and visual emphasis were adopted to convey a message of ascendancy and optimism, even in periods of crisis and shocks to legitimacy. Simultaneously, the omission tactic allowed it to keep invisible damaging events. As a recurrent, voluntary accounting narrative, the president's letters provided valuable storytelling and impression management opportunities which were used to promote Petrobras and as a legitimate façade for the government.
{"title":"Managing a story of hope through the President’s Letter: The case of Petrobras from 1964 to 1985","authors":"Lídia Oliveira, Ana Caria, Janaína Almeida","doi":"10.1177/10323732241257954","DOIUrl":"https://doi.org/10.1177/10323732241257954","url":null,"abstract":"This research investigates the historical role of the president's letter, and in particular how impression management was used by the Brazilian company Petrobras, during the military dictatorship (1964–1985), to build up and legitimise the company and the regime. Following an interpretative approach, and through a framework that includes both impression management tactics and presentational methods, the study analyses both narrative and visual images of the letters. The adoption of assertive impression management tactics helped to propagate Petrobras in the ascendancy and with it the Brazilian nation. Reinforcement, rhetorical manipulation and visual emphasis were adopted to convey a message of ascendancy and optimism, even in periods of crisis and shocks to legitimacy. Simultaneously, the omission tactic allowed it to keep invisible damaging events. As a recurrent, voluntary accounting narrative, the president's letters provided valuable storytelling and impression management opportunities which were used to promote Petrobras and as a legitimate façade for the government.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141742601","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 : 2024-05-22DOI: 10.1177/10323732241252898
{"title":"Corrigendum to “British traditions and contributions to accounting history research”","authors":"","doi":"10.1177/10323732241252898","DOIUrl":"https://doi.org/10.1177/10323732241252898","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141108850","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 : 2024-05-02DOI: 10.1177/10323732241244424
{"title":"The twelfth Accounting History International Conference “Accounting for arts, culture and heritage in historical perspectives”","authors":"","doi":"10.1177/10323732241244424","DOIUrl":"https://doi.org/10.1177/10323732241244424","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140835763","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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