Pub Date : 2022-05-01DOI: 10.1177/10323732221094355
Didier Bensadon, Raluca-Mihaela Sandu, Henri Zimnovitch
The tenth Accounting History international conference (10AHIC) held in Paris in September 2019 on the theme of Accounting and Work was the last congress where the Accounting History community was able to meet in person, discuss their research in a ‘traditional’ mode which implied physical presence, and socialise — during a non-virtual, and memorable cruise on the Seine. Only a few months after the congress, the whole world was experiencing the unprecedented health crisis of SARS Covid-19, which was going to have a considerable and brutal impact on the way we operate, and on our lives. Moreover, our community was deeply affected by the loss of relatives, colleagues, and friends. In this special issue, we pay a humble tribute to one of them, our colleague Paul J. Miranti Jr., who promoted a unifying view of research traditions and paradigms, for the benefit of accounting history. This is a spirit that inspired us in presenting the contributions of our special issue. ‘Work’ was the theme of the congress, and it was about to become very topical in the context of the pandemic. Within public and private organisations around the world, the ways in which societies operate have been completely disrupted by the implementation of remote work, where the boundary between the professional and private sphere tend to disappear. New questions arise about the organisation of work, with focus on the question of work control, productivity, and the disintegration of social and informal ties. Probably never in the history of humanity has such a change in working methods been achieved so rapidly. Studying work in a historical context is therefore more useful than ever in bringing more light on contemporary phenomena. The selection of articles that we present here allows us to put into a historical perspective these evolutions, spanning various time periods and regions.
第十届会计历史国际会议(10AHIC)于2019年9月在巴黎举行，主题为会计与工作，这是会计历史界能够亲自见面的最后一次大会，以“传统”模式(暗示实际存在)讨论他们的研究，并在塞纳河上进行非虚拟的、令人难忘的巡航。大会结束后仅仅几个月，全世界就经历了前所未有的SARS - Covid-19健康危机，这将对我们的工作方式和生活产生重大而残酷的影响。此外，我们的社区深受失去亲人、同事和朋友的影响。在本期特刊中，我们向他们中的一位——我们的同事Paul J. Miranti Jr.——致敬，他促进了对研究传统和范式的统一看法，以造福于会计史。正是这种精神激励着我们为本期特刊撰稿。“工作”是大会的主题，在大流行的背景下，它将成为非常热门的话题。在世界各地的公共和私人组织中，社会运作的方式已经被远程工作的实施完全打乱，专业领域和私人领域之间的界限趋于消失。有关工作组织的新问题出现了，重点是工作控制、生产力以及社会和非正式关系的解体问题。在人类历史上，工作方法的变化可能从未如此迅速地实现过。因此，在历史背景下研究作品比以往任何时候都更有助于了解当代现象。我们在这里选择的文章可以让我们从历史的角度来看待这些跨越不同时期和地区的演变。
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Pub Date : 2022-05-01DOI: 10.1177/10323732221095130
In prior centuries, natural disasters have struck different territories, organisations and societies, thus challenging the existence of human beings, businesses, local, regional, national and global systems. Indeed, the rhythm of lives of prior centuries have been punctuated by the ‘sudden, rapid and destructive effects’ of natural disasters, like earthquakes, tsunamis, hurricanes, bushfires, floods, and volcanic eruptions. Regrettably, besides these, there are also natural ‘slow moving’ catastrophic events, such as droughts and epidemics (plague, cholera, typhoid fever, Spanish flu, and similar) which have marked the calendar of global history, provoking death tolls and economic and social impacts, which are certainly comparable – if not worse – than the current Covid-19 disaster. Suffice to say that in 1347–1351, although there are no exact figures, the bubonic plague provoked a death toll of around 200 million people, who were 30 per cent of the world population at the time. Indeed, in Europe the so-called ‘Black Death’ killed an estimated 25–30 million people and, for example, 60 per cent of Florence’s population died from the plague. Moreover, and in a related manner, it is worthy to note that often natural disasters are interconnected: for example, the US Dust Bowl in the mid-1930s unleashed plagues of jackrabbits and grasshoppers and triggered influenza, dust pneumonia, and lung diseases which often proved fatal. History is rich with evidence of natural disasters, however, to date, a few scattered studies in accounting history have closely examined the relationships between accounting and these catastrophic events. This special issue seeks for historical contributions that include, but are not limited to the following topics:
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Pub Date : 2022-05-01DOI: 10.1177/10323732221090775
M. Baldarelli, Ana Caria, Bryan Howieson, Esther Maier, W. Laurier, Foscari Venzia, Nadia Matringe, Stefania Migliori
David Alexander University of Birmingham Maria Gabriella Baldarelli Università degli Studi di Bologna Vincent Bicudo de Castro Deakin University Michele Bigoni University of Kent Mark Billings University of Exeter Tiago Cardao-Pito Universidade de Lisboa Ana Alexandra Caria Universidade do Minho Garry Carnegie RMIT University Amanda Carter University of South Australia Jonida Carungu London Metropolitan University Greta Cestari Università degli Studi di Cagliari Phillip E Cobbin University of Melbourne Duncan Connors University of Winchester Ericka Costa Università degli Studi di Trento Ivo De Loo Nyenrode Business University Dominic Detzen Vrije Universiteit Amsterdam Roberto di Pietra Università degli Studi di Siena Keith Dixon University of Canterbury Alasdair Dobie Edge Hill University Sami El Omari Toulouse Business School, Université de Toulouse Elaine Evans Macquarie University Giovanni Favero Università Ca’ Foscari Venzia Dale Flesher University of Mississippi Clemence Garcia Gakushuin University Sendirella George Victoria University of Wellington David Hay University of Auckland Jan Heier Huntingdon College Sebastian Hoffmann University of Edinburgh Bryan Howieson University of Adelaide Freda Hui University of Wollongong Farzaneh Jalali Aliabadi La Trobe University Xu-dong Ji Xi’an Jiaotong-Liverpool University Gustav Johed Stockholm School of Economics Mikhail Kuter Kuban State University Orthodoxia Kyriacou Middlesex University Rosa Lombardi Università Roma Tre Maria Lusiani Università Ca’ Foscari Venzia Esther Maier Wilfrid Laurier University Ad hoc Referees
David Alexander伯明翰大学Maria Gabriella Baldarelli博洛尼亚大学Vincent Bicudo de Castro Deakin大学Michele Bigoni肯特大学Mark Billings埃克塞特大学Tiago Cardao Pito里斯本大学Ana Alexandra Caria Minho Garry Carnegie RMIT大学Amanda Carter南澳大利亚大学Jonida Carungu伦敦大都会大学格里塔·塞斯塔里大学卡利亚里分校菲利普·E·科宾墨尔本大学邓肯·康纳斯温彻斯特大学埃里卡·科斯塔大学特伦托·伊沃·德卢·尼恩罗德商业大学多米尼克·德岑·弗里杰大学阿姆斯特丹罗伯托·迪皮特拉大学锡耶纳·基思·迪克森坎特伯雷大学阿拉斯代尔·多比·埃奇希尔分校Sami El Omari大学图卢兹商学院，图卢兹大学Elaine Evans Macquarie大学Giovanni Favero大学Ca’Foscari Venzia Dale Flesher密西西比大学Clemence Garcia Gakushuin大学Sendirella乔治威灵顿大学David Hay奥克兰大学Jan Heier Huntington学院Sebastian Hoffmann爱丁堡大学Bryan Howieson阿德莱德大学Freda Hui大学Wollongong Farzaneh Jalali Aliabadi La Trobe大学Xudong Ji Xian Jiaotong-Liverpool大学Gustav Johed Stockholm经济学院Mikhail Kuter Kuban州立大学Orthodoxia Kyriacou Middlesex大学Rosa Lombardi UniversitàRoma Tre Maria Lusiani Universit at Ca‘Foscari Venzia Esther Maier Wilfrid Laurier大学特设裁判员
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Pub Date : 2022-04-07DOI: 10.1177/10323732221091862
A. Supiot
Each era tends to assimilate human labour with the other productive forces at its disposal, so that each technological revolution leads to new forms of dehumanisation. Until the industrial era, this dehumanisation took the form of slavery or serfdom, which extended the status of domestic animals to workers.
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Pub Date : 2022-04-07DOI: 10.1177/10323732221087734
Eddy Edouard Felix, J. Parkinson
Prior to going on Crusade in 1202, Baldwin, bailiff of Le Roeulx, gave his house and associated income to found a hospital in the hope of saving his immortal soul. The original objective of the hospital was to sustain the poor and pilgrims (especially those undertaking the pilgrimage to Santiago de Compostela in Northern Spain (the Camino)). However, few pilgrims availed themselves of its facilities. The mission was then revised to look after the poor and to shelter the sick. By the seventeenth century augustine sisters of Ath administered the hospital. Sister Magdelaine Delcourt, the nun in charge, left us an account and information, covering the period 1625 to 1627. This gives a vivid picture of the financial and other affairs of the organisation for that period. The archaic nature of this record makes it largely inaccessible to the modern reader: this article renders it legible to current researchers.
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Pub Date : 2022-04-07DOI: 10.1177/10323732221091860
D. Collier
The world of accounting and business history suffered a large and sad loss when Paul J. Miranti, Jr. died on January 13, 2022, from complications related to contracting Covid 19 on Christmas Eve, 2021. Paul, a professor of accounting at the Rutgers School of Business in New Jersey, was 78 years old. Paul’s younger brother, Dr Richard Miranti, died on the same day in the same New Jersey hospital, also because of the global pandemic. Paul is survived by his youngest brother, Robert, and his former wife, Adrienne, whom he knew from childhood. Paul received the bulk of his academic training at Johns Hopkins University, in Baltimore, Maryland. As an undergraduate and later as a graduate student, he studied under renowned business scholar Alfred D. Chandler, receiving a BA in history in 1965 and then graduating with his MA in 1968. He ultimately pursued his doctorate under the direction of Louis Galambos at Johns Hopkins, receiving his degree in 1985, when he was awarded the Herman Kroos Memorial Prize for his dissertation. In between his times at Hopkins, Paul attended New York University, where he received his MBA in 1974 (awarded the Kolodny Prize for his master’s thesis) and an Advanced Professional Certificate in International Finance in 1979. During these years, Paul worked at various firms as an auditor and analyst; he obtained his CPA credentials in 1976 while employed by Arthur Young & Co. in New York City. In 1981, Paul began to explore an academic career in earnest by serving as a part-time instructor at Rutgers Business School, part of the state university of New Jersey. Indeed, he never left Rutgers. Paul served as an adjunct lecturer at the Business School while pursuing his doctorate. After achieving his terminal degree, he joined the faculty as an assistant professor. He was promoted to associate professor in 1991 and then to full professor in 1999. For the next 3 years, Paul served as the Business School’s Associate Dean for Faculty and Research; he returned to the classroom in 2002, and he was scheduled to teach in Spring 2022. Paul felt it imperative for individuals to develop their natural scholarly abilities to their fullest. This belief found expression in his tireless work as a researcher. Over his long and distinguished career, Paul published 20 book chapters or encyclopedia articles and roughly 50 papers in refereed journals including Accounting History; Accounting, Organizations and Society; Business History Review; and Enterprise & Society. He was author or coauthor of four books. One book, A History of Corporate Finance (Baskin and Miranti, 1999) was widely read and translated into Chinese, Italian and Japanese. His last book, Years of Transition, The American Accounting Association, 1991–2016 (Miranti et al., 2016) was commissioned by the American Accounting Association as part of the celebration of its centennial. At the time of his death, Paul was involved with co-authors in two more book projects as well as several paper
2022年1月13日，小保罗·J·米兰蒂（Paul J.Miranti，Jr.）因在2021年圣诞节前夕感染新冠肺炎19而并发症去世，会计界和商业史界遭受了巨大而悲伤的损失。保罗是新泽西州罗格斯商学院的会计学教授，享年78岁。保罗的弟弟Richard Miranti医生于同一天在新泽西州的同一家医院去世，也是因为全球疫情。保罗的弟弟罗伯特和他从小就认识的前妻阿德里安在世。保罗在马里兰州巴尔的摩的约翰斯·霍普金斯大学接受了大部分学术培训。本科和研究生期间，他师从著名商业学者阿尔弗雷德·D·钱德勒，1965年获得历史学士学位，1968年毕业，获得文学硕士学位。他最终在约翰·霍普金斯大学的Louis Galambos指导下攻读博士学位，并于1985年获得学位，当时他因论文获得赫尔曼·克罗斯纪念奖。在霍普金斯大学期间，保罗就读于纽约大学，1974年获得MBA学位（因其硕士论文获得科洛德尼奖），1979年获得国际金融高级专业证书。在这些年里，Paul在多家公司担任审计师和分析师；1976年，他受雇于纽约市的Arthur Young&Co.，获得了注册会计师资格证书。1981年，保罗在新泽西州立大学罗格斯商学院担任兼职讲师，开始认真探索学术生涯。事实上，他从未离开过罗格斯大学。保罗在攻读博士学位期间曾在商学院担任兼职讲师。在获得最终学位后，他加入了学院，担任助理教授。1991年晋升为副教授，1999年晋升为正教授。在接下来的3年里，Paul担任了商学院的学院和研究副院长；他于2002年重返课堂，计划于2022年春季授课。保罗认为个人必须充分发展他们天生的学术能力。这种信念体现在他作为一名研究人员所做的不懈努力中。在他漫长而杰出的职业生涯中，保罗出版了20本书或百科全书文章，在包括《会计史》在内的参考期刊上发表了大约50篇论文；会计、组织和社会；业务历史回顾；以及企业与社会。他是四本书的作者或合著者。其中一本书《企业融资史》（Baskin和Miranti，1999）被广泛阅读并翻译成中文、意大利语和日语。他的最后一本书《转型的岁月》，美国会计协会，1991-2016（Miranti et al.，2016）是美国会计协会委托出版的，作为其百年庆典的一部分。在他去世时，保罗与合著者一起参与了另外两个图书项目以及几篇论文。他一直在为下一两个项目做准备。保罗发现会计史学科不发达，部分原因是研究人员在《特刊：历史视野中的会计与工作》中使用经济视角和使用社会视角的人之间存在意识形态分歧
{"title":"Vale, Paul J. Miranti, Jr.","authors":"D. Collier","doi":"10.1177/10323732221091860","DOIUrl":"https://doi.org/10.1177/10323732221091860","url":null,"abstract":"The world of accounting and business history suffered a large and sad loss when Paul J. Miranti, Jr. died on January 13, 2022, from complications related to contracting Covid 19 on Christmas Eve, 2021. Paul, a professor of accounting at the Rutgers School of Business in New Jersey, was 78 years old. Paul’s younger brother, Dr Richard Miranti, died on the same day in the same New Jersey hospital, also because of the global pandemic. Paul is survived by his youngest brother, Robert, and his former wife, Adrienne, whom he knew from childhood. Paul received the bulk of his academic training at Johns Hopkins University, in Baltimore, Maryland. As an undergraduate and later as a graduate student, he studied under renowned business scholar Alfred D. Chandler, receiving a BA in history in 1965 and then graduating with his MA in 1968. He ultimately pursued his doctorate under the direction of Louis Galambos at Johns Hopkins, receiving his degree in 1985, when he was awarded the Herman Kroos Memorial Prize for his dissertation. In between his times at Hopkins, Paul attended New York University, where he received his MBA in 1974 (awarded the Kolodny Prize for his master’s thesis) and an Advanced Professional Certificate in International Finance in 1979. During these years, Paul worked at various firms as an auditor and analyst; he obtained his CPA credentials in 1976 while employed by Arthur Young & Co. in New York City. In 1981, Paul began to explore an academic career in earnest by serving as a part-time instructor at Rutgers Business School, part of the state university of New Jersey. Indeed, he never left Rutgers. Paul served as an adjunct lecturer at the Business School while pursuing his doctorate. After achieving his terminal degree, he joined the faculty as an assistant professor. He was promoted to associate professor in 1991 and then to full professor in 1999. For the next 3 years, Paul served as the Business School’s Associate Dean for Faculty and Research; he returned to the classroom in 2002, and he was scheduled to teach in Spring 2022. Paul felt it imperative for individuals to develop their natural scholarly abilities to their fullest. This belief found expression in his tireless work as a researcher. Over his long and distinguished career, Paul published 20 book chapters or encyclopedia articles and roughly 50 papers in refereed journals including Accounting History; Accounting, Organizations and Society; Business History Review; and Enterprise & Society. He was author or coauthor of four books. One book, A History of Corporate Finance (Baskin and Miranti, 1999) was widely read and translated into Chinese, Italian and Japanese. His last book, Years of Transition, The American Accounting Association, 1991–2016 (Miranti et al., 2016) was commissioned by the American Accounting Association as part of the celebration of its centennial. At the time of his death, Paul was involved with co-authors in two more book projects as well as several paper","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"185 - 187"},"PeriodicalIF":1.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44875189","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 : 2022-04-04DOI: 10.1177/10323732221084987
R. H. Parker
Bob Parker explains, in his first paragraph below, that George O. May was a major figure in US accounting. However, this paper was published in a location (Parker, 2012) unlikely to be noticed by many accounting historians, let alone American ones. It was the idea of Steve Zeff (whose paper on the leaders of the US profession is referred to below) to ask if Accounting History would reprint it. I am grateful to the editors for doing so. The kind permission of the Devon History Society is acknowledged. The paper was written for Devonians rather than for accountants (though, of course, May and Parker were both born into or achieved these distinctions). For the avoidance of doubt, although there are newish places called Devon in the United States, we are referring here to the county in the southwest of old England. As usual, Bob’s writing provides a master class in clarity and efficiency. Typically, he does not make claims about theory, but we find by the end that he has developed one: seven pre-conditions for great success as an accountant in the late Victorian age. An obituary of Bob Parker was published in this journal in 2016 (Nobes, 2016). C Nobes, Royal Holloway, University of London, England
鲍勃•帕克(Bob Parker)在下面的第一段中解释说，乔治•o•梅(George O. May)是美国会计界的重要人物。然而，这篇论文发表的地点(Parker, 2012)不太可能被许多会计历史学家注意到，更不用说美国的了。史蒂夫•泽夫(Steve Zeff)(他关于美国会计行业领袖的论文见下文)问《会计历史》(Accounting History)是否会转载它。我很感谢编辑们这样做。感谢德文郡历史协会的许可。这篇论文是写给泥盆纪人的，而不是写给会计师的(当然，梅和帕克都出生在会计世家，或者取得了会计世家的成就)。为免生疑问，虽然在美国也有新的地方叫德文郡，但我们这里指的是古英格兰西南部的一个郡。像往常一样，鲍勃的写作在清晰和高效方面堪称一流。通常情况下，他不会对理论提出要求，但我们发现，到最后，他提出了在维多利亚时代晚期成为一名会计师取得巨大成功的七个先决条件。Bob Parker的讣告于2016年发表在本杂志上(Nobes, 2016)。C Nobes，英国伦敦大学皇家霍洛威学院
{"title":"The contingent career path of the young George O. May","authors":"R. H. Parker","doi":"10.1177/10323732221084987","DOIUrl":"https://doi.org/10.1177/10323732221084987","url":null,"abstract":"Bob Parker explains, in his first paragraph below, that George O. May was a major figure in US accounting. However, this paper was published in a location (Parker, 2012) unlikely to be noticed by many accounting historians, let alone American ones. It was the idea of Steve Zeff (whose paper on the leaders of the US profession is referred to below) to ask if Accounting History would reprint it. I am grateful to the editors for doing so. The kind permission of the Devon History Society is acknowledged. The paper was written for Devonians rather than for accountants (though, of course, May and Parker were both born into or achieved these distinctions). For the avoidance of doubt, although there are newish places called Devon in the United States, we are referring here to the county in the southwest of old England. As usual, Bob’s writing provides a master class in clarity and efficiency. Typically, he does not make claims about theory, but we find by the end that he has developed one: seven pre-conditions for great success as an accountant in the late Victorian age. An obituary of Bob Parker was published in this journal in 2016 (Nobes, 2016). C Nobes, Royal Holloway, University of London, England","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"667 - 673"},"PeriodicalIF":1.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48126875","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 : 2022-04-04DOI: 10.1177/10323732221084988
L. Smith
In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a ‘biographical lens’ approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields.
{"title":"Examining intersecting lives: Luca Pacioli, father of accounting, and his friend, Leonardo da Vinci","authors":"L. Smith","doi":"10.1177/10323732221084988","DOIUrl":"https://doi.org/10.1177/10323732221084988","url":null,"abstract":"In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a ‘biographical lens’ approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"343 - 369"},"PeriodicalIF":1.0,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41727345","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 : 2022-03-16DOI: 10.1177/10323732221086973
Mario Nicoliello, Farzaneh Jalali Aliabadi
This research examines the processes of transformation of accounting systems as well as the activity and work of an ancient Italian charity titled the Congrega of the Apostolic Charity (the Congrega) from 1860 to 1886. During this period, various events occurred, such as changes in institutional activities as well as changes in the actors and accounting practices. The results of this study highlight the transition in accounting practices and reports caused by changes in the business of charities, and also how new rules and routines are institutionalised. We show that the changes in the composition of human resource – and the associated costs and reporting – are institutionalised following the changes in activities of the Congrega. We argue that the accounting transition in the Congrega, led by social and political changes, can be explained using an institutional framework, by the changes that occurred in the context.
{"title":"Accounting and work in the charities: The case of an Italian institution in the nineteenth century","authors":"Mario Nicoliello, Farzaneh Jalali Aliabadi","doi":"10.1177/10323732221086973","DOIUrl":"https://doi.org/10.1177/10323732221086973","url":null,"abstract":"This research examines the processes of transformation of accounting systems as well as the activity and work of an ancient Italian charity titled the Congrega of the Apostolic Charity (the Congrega) from 1860 to 1886. During this period, various events occurred, such as changes in institutional activities as well as changes in the actors and accounting practices. The results of this study highlight the transition in accounting practices and reports caused by changes in the business of charities, and also how new rules and routines are institutionalised. We show that the changes in the composition of human resource – and the associated costs and reporting – are institutionalised following the changes in activities of the Congrega. We argue that the accounting transition in the Congrega, led by social and political changes, can be explained using an institutional framework, by the changes that occurred in the context.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"215 - 230"},"PeriodicalIF":1.0,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41548455","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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