Pub Date : 2023-08-01DOI: 10.1177/10323732231196643
C. Cordery, C. Fowler, L. Maran
Welcome to the third issue of Accounting History for 2023. This August issue includes six full articles, which denote the strong link between accounting history and interdisciplinary research in accounting and/or provide examples of method innovations in the field. This issue also contains the announcement of the 12 Accounting History International Conference in 2024, and the calls for papers for two upcoming Special Issues: ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. Please note the change of submission date for the ‘Accounting for Death’ Special Issue from 15 September to 15 December 2023. We would encourage you to examine these opportunities and to contact the Special Issue Guest Editors where you need further clarification. Authors drawn from Canada, Italy, Japan, New Zealand, Portugal, the UK and the US have written for this issue, with articles covering a time span from the nineteenth century to the twentyfirst century. Most of the contributions refer to the period between nineteenth and twentieth centuries, with the first and last articles being a reflection on the current relevance of historiography and bibliometric analysis of accounting history publications, respectively. The issue presents a circular structure: it starts by exploring the innovation that historiography brings to the study of accounting, and it expands to the demonstration of some innovative methods applied to accounting history research and to issues of interdisciplinary accounting. The latter articles refer to role of accounting and key professionals in singular high-profile events, the accounting contribution to slavery and women’s emancipation, the use and evolution of language in professional journal’s editorials and the contributions of non-Anglophone authors to the accounting history field. The first contribution, about innovation in accounting historiography, by Carolyn Cordery, Delfina Gomes, Giulia Leoni, Karen McBride and Christopher Napier, is the result of the in-depth reflection of this group of scholars, which was heavily affected by Covid-19 restrictions. This group was meant to meet, discuss and disseminate their thoughts through physical interactions, including the presence of an accounting history audience, in 2021. That opportunity was halted by Covid-19 restrictions, and they successfully moved this debate to digital platforms. That resulted, for instance, in a panel session at the Accounting History Virtual Seminar on 9 September 2021. This premise about the origins of the article enhances (rather than hinders) their propositions and it allows the reader to relate closely to their experiences and processes of thought. The authors argue that historiography has an evolving nature. As such, it continues to develop an understanding of the present practices, education and research while foreseeing future issues and providing potential answers. Their analysis encompasses the expansion
{"title":"Editorial","authors":"C. Cordery, C. Fowler, L. Maran","doi":"10.1177/10323732231196643","DOIUrl":"https://doi.org/10.1177/10323732231196643","url":null,"abstract":"Welcome to the third issue of Accounting History for 2023. This August issue includes six full articles, which denote the strong link between accounting history and interdisciplinary research in accounting and/or provide examples of method innovations in the field. This issue also contains the announcement of the 12 Accounting History International Conference in 2024, and the calls for papers for two upcoming Special Issues: ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. Please note the change of submission date for the ‘Accounting for Death’ Special Issue from 15 September to 15 December 2023. We would encourage you to examine these opportunities and to contact the Special Issue Guest Editors where you need further clarification. Authors drawn from Canada, Italy, Japan, New Zealand, Portugal, the UK and the US have written for this issue, with articles covering a time span from the nineteenth century to the twentyfirst century. Most of the contributions refer to the period between nineteenth and twentieth centuries, with the first and last articles being a reflection on the current relevance of historiography and bibliometric analysis of accounting history publications, respectively. The issue presents a circular structure: it starts by exploring the innovation that historiography brings to the study of accounting, and it expands to the demonstration of some innovative methods applied to accounting history research and to issues of interdisciplinary accounting. The latter articles refer to role of accounting and key professionals in singular high-profile events, the accounting contribution to slavery and women’s emancipation, the use and evolution of language in professional journal’s editorials and the contributions of non-Anglophone authors to the accounting history field. The first contribution, about innovation in accounting historiography, by Carolyn Cordery, Delfina Gomes, Giulia Leoni, Karen McBride and Christopher Napier, is the result of the in-depth reflection of this group of scholars, which was heavily affected by Covid-19 restrictions. This group was meant to meet, discuss and disseminate their thoughts through physical interactions, including the presence of an accounting history audience, in 2021. That opportunity was halted by Covid-19 restrictions, and they successfully moved this debate to digital platforms. That resulted, for instance, in a panel session at the Accounting History Virtual Seminar on 9 September 2021. This premise about the origins of the article enhances (rather than hinders) their propositions and it allows the reader to relate closely to their experiences and processes of thought. The authors argue that historiography has an evolving nature. As such, it continues to develop an understanding of the present practices, education and research while foreseeing future issues and providing potential answers. Their analysis encompasses the expansion","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"365 - 367"},"PeriodicalIF":1.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43605624","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 : 2023-08-01DOI: 10.1177/10323732231200148
Where death and accounting coalesce in the historical literature, it is generally within the context of institutions. Most prevalent are military, medical or welfare organisations, or instances where labour is institutionalised, such as slavery practices (see for example Baker, 2019; Funnell and Chwastiak, 2015). These studies demonstrate how calculative practices are mobilised to transform death to enable a transaction through enumeration or valuation, such as the inventory-style accounting for enslaved people, the commodification of the corpse to provide specimens for anatomical schools in the eighteenth and nineteenth centuries, and financial reporting of work, health and safety or death (see for example Tyson and Oldroyd, 2019; Moerman and van der Laan, 2021a). This research into accounting for death tends to identify death as a transactional phenomenon used in calculative practices; or a consequence of organisational or institutional activity that gives rise to demands for accountability (see for example Fleishman et al., 2004; Sargiacomo et al., 2012). In situations where death is the consequence of intended or unintended organisational or institutional activity, the responsibility is to render an account of death. In order to reorient the analytical focus to death as a phenomenon in accounting studies, the term necroaccountability has been introduced into the lexicon (Moerman and van der Laan, 2022). Necro comes from the Greek nekros meaning corpse and gives rise to a novel accountability relationship. For example, is there a duty owed to the former self or the future corpse? Given the limitations of calculative practices to disclose accounts of death, accounting historians generally have access to rich sources of alternative forms of data and the expertise to establish a narrative of necroaccountability. In addition, since multimodal accounts of death also describe the conditions of the living, they also inform us about relationships of power and inequalities. For example, instances of genocide and war, slavery practices, and the market for corpses (Lippman and Wilson, 2007; Moerman and van der Laan, 2021b). This special issue seeks historical contributions that include, but are not limited to the following topics:
死亡和会计在历史文献中结合在一起的地方，通常是在制度的背景下。最普遍的是军事、医疗或福利组织，或劳动制度化的情况，如奴隶制做法（例如，见Baker，2019；Funnell和Chwastiak，2015年）。这些研究表明，如何动员计算实践来改变死亡，从而通过列举或估价实现交易，例如对被奴役者的库存式核算，十八世纪和十九世纪为解剖学校提供标本的尸体商品化，以及工作的财务报告，健康和安全或死亡（例如参见Tyson和Oldroyd，2019；Moerman和van der Laan，2021a）。这项关于死亡核算的研究倾向于将死亡视为一种用于计算实践的交易现象；或组织或机构活动的结果，从而产生问责要求（例如，见Fleishman等人，2004年；Sargiacomo等人，2012年）。在死亡是有意或无意的组织或机构活动造成的情况下，责任是对死亡进行说明。为了将分析重点重新定位为死亡这一会计研究中的一种现象，死亡责任一词已被引入词典（Moerman和van der Laan，2022）。Necro来自希腊语nekros，意思是尸体，并产生了一种新颖的责任关系。例如，是对从前的自己还是对未来的尸体负有责任？考虑到披露死亡账目的计算方法的局限性，会计历史学家通常可以获得丰富的替代形式的数据来源和建立死亡责任叙述的专业知识。此外，由于死亡的多模式描述也描述了生活条件，它们也告诉我们权力和不平等的关系。例如，种族灭绝和战争、奴隶制做法和尸体市场（Lippman和Wilson，2007；Moerman和van der Laan，2021b）。本特刊寻求历史贡献，包括但不限于以下主题：
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Pub Date : 2023-08-01DOI: 10.1177/10323732231186219
Ryoko Shinoto
This article aims to provide a chronicle and analysis of how the household accounting role for women in Meiji era Japan was created, starting with the government's hurried introduction of ‘bookkeeping’ and ‘home economics’ as separate disciplines, followed by its later ‘Japanisation’ and gender assignment of these subjects and ending with its consequent popularisation in Japan of keeping track of the inflow and outflow of money in a household (receipts and disbursements, and bookkeeping) that eventually led to the unification of both disciplines into a single system of ‘household bookkeeping’. Our work also sheds light on how the introduction of Western-style bookkeeping and its customisation to Japanese needs played a role in the development of Meiji-era household accounting education in Japan, and in so doing helped lay down the groundwork for the establishment of the country's future social fabric.
{"title":"Good wives and wise mothers: Establishing the foundations of modern Japan through women's accounting education","authors":"Ryoko Shinoto","doi":"10.1177/10323732231186219","DOIUrl":"https://doi.org/10.1177/10323732231186219","url":null,"abstract":"This article aims to provide a chronicle and analysis of how the household accounting role for women in Meiji era Japan was created, starting with the government's hurried introduction of ‘bookkeeping’ and ‘home economics’ as separate disciplines, followed by its later ‘Japanisation’ and gender assignment of these subjects and ending with its consequent popularisation in Japan of keeping track of the inflow and outflow of money in a household (receipts and disbursements, and bookkeeping) that eventually led to the unification of both disciplines into a single system of ‘household bookkeeping’. Our work also sheds light on how the introduction of Western-style bookkeeping and its customisation to Japanese needs played a role in the development of Meiji-era household accounting education in Japan, and in so doing helped lay down the groundwork for the establishment of the country's future social fabric.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"442 - 467"},"PeriodicalIF":1.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45466859","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 : 2023-08-01DOI: 10.1177/10323732231200152
{"title":"The twelfth Accounting History International Conference“Accounting for arts, culture and heritage in historical perspectives”","authors":"","doi":"10.1177/10323732231200152","DOIUrl":"https://doi.org/10.1177/10323732231200152","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"526 - 527"},"PeriodicalIF":1.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44231846","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 : 2023-08-01DOI: 10.1177/10323732231200153
Accounting systems and institutions significantly influence the development of enterprise and society. Our understanding of these systems often omits the subtleties of difference, complexity, and contestation in Africa (Dedoulis and Caramanis, 2007; Lassou et al., 2021; Moses and Hopper, 2022). Early interaction with markets outside Africa developed dynamically from the eighth century and with subsequent expeditions from metropolitan Europe and Asia (Poullaos and Sian, 2010; Verhoef, 2013, 2014). African societies through engagement with the global systems have facilitated different trajectories for market integration, and social development in their quest for independent statehood and postcolonial control (Lassou et al., 2021; Mihret et al., 2012). Owing to its evolution across enterprise and society, including engagements with global markets, and institutions, Africa has gained scholarly traction. Yet, the role of accounting and accounting systems in Africa’s societies and economies, but equally so in Africa’s engagement with international markets and the wider world, remains inadequately explored (Moses, et al., 2020; Moses and Hopper, 2022). This Special Issue seeks to understand the history and legacy of accounting and accounting systems in the development of enterprise and society in Africa. It directs attention to all traditions of accounting through the long history of African indigenous economies and cultures. How can we address this extensive research field? The following broad thematic areas are proposed:
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Pub Date : 2023-06-14DOI: 10.1177/10323732231179509
Nicola Rappazzo, Carmelo Marisca, Luisa Pulejo
Italian accounting history studies have greatly contributed to the international academic debate, thanks both to their scientific quality and to the rich presence in Italy of archives and historical artifacts. This article analyses the growth of the scientific contributions of Italian scholars in international journals, providing insights into future research directions. The study adopts a bibliometric analysis based on the similarity visualisation technique. 145 articles published between 1993 and 2022 are analysed using the VOSviewer software. The findings of the study show a growing number of publications in international journals by Italian scholars, particularly from 2017 (72 articles). The findings also reveal the existence of four main thematic clusters:governmentality, accounting and accountability practices, power and accounting, and cost accounting and institutional theory. Hence, the article aims to map, systematise and deepen these contributions in such a way as to identify the most important research fields, providing insights into the most recent developments of Italian accounting history studies.
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Pub Date : 2023-06-12DOI: 10.1177/10323732231178986
D. Neu, Gregory D. Saxton, A. Rahaman, Kieran Taylor-Neu
This study examines the tone of editorials published in the Journal of Accountancy. Drawing upon prior historical accounting and linguistic-anthropological research, the study proposes that editorials in practitioner journals like the Journal of Accountancy communicate an expressive tone to internal audiences. This tone from the top is important because it communicates a professional worldview to a geographically dispersed and somewhat heterogeneous readership. The study utilises computerised methods to identify the tone expressed about key topics in 46,189 sentence-level editorial utterances published in the Journal between 1916 and 1973. The analysis illustrates that topics involving external social actors, institutions and events were more likely to use a negative tone compared to the topics speaking about internal aspects of the profession. The study contributes to our understanding of professional accounting narratives by enumerating the topics that Journal of Accountancy editorials speak about, by illustrating how sentence tone varies depending on the sentence topic and by documenting how the prevalence of certain topics changes over time.
{"title":"The tone from the top: Editorials within the Journal of Accountancy","authors":"D. Neu, Gregory D. Saxton, A. Rahaman, Kieran Taylor-Neu","doi":"10.1177/10323732231178986","DOIUrl":"https://doi.org/10.1177/10323732231178986","url":null,"abstract":"This study examines the tone of editorials published in the Journal of Accountancy. Drawing upon prior historical accounting and linguistic-anthropological research, the study proposes that editorials in practitioner journals like the Journal of Accountancy communicate an expressive tone to internal audiences. This tone from the top is important because it communicates a professional worldview to a geographically dispersed and somewhat heterogeneous readership. The study utilises computerised methods to identify the tone expressed about key topics in 46,189 sentence-level editorial utterances published in the Journal between 1916 and 1973. The analysis illustrates that topics involving external social actors, institutions and events were more likely to use a negative tone compared to the topics speaking about internal aspects of the profession. The study contributes to our understanding of professional accounting narratives by enumerating the topics that Journal of Accountancy editorials speak about, by illustrating how sentence tone varies depending on the sentence topic and by documenting how the prevalence of certain topics changes over time.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"468 - 489"},"PeriodicalIF":1.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42158518","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 : 2023-06-05DOI: 10.1177/10323732231174904
S. Walker
Although widely acknowledged as a foremost event of the Victorian age, accounting aspects of the Great Exhibition of 1851 have received limited attention. This article analyses accounting, control and audit at what was the first ‘universal’ Exhibition. Specific foci include the adoption of a cash-based accounting and financial reporting regimen, systems for protecting substantial volumes of cash and the nature of external and internal auditing. Insights are provided into the contemporary operation of these practices in a substantially unexplored setting. Visibility is also given to the role of the backstage personnel in the accounting and finance function, particularly the Financial Officer, who applied knowledge and skills drawn from the Commissariat Service. The latter analysis augments our understanding of the significance of the military in the development of accounting in nineteenth-century Britain. The study reflects on the research potential of exhibitions as a site for exploring diverse themes in accounting history.
{"title":"Managing a shower of silver: Accounting, control and audit at the Great Exhibition, 1851","authors":"S. Walker","doi":"10.1177/10323732231174904","DOIUrl":"https://doi.org/10.1177/10323732231174904","url":null,"abstract":"Although widely acknowledged as a foremost event of the Victorian age, accounting aspects of the Great Exhibition of 1851 have received limited attention. This article analyses accounting, control and audit at what was the first ‘universal’ Exhibition. Specific foci include the adoption of a cash-based accounting and financial reporting regimen, systems for protecting substantial volumes of cash and the nature of external and internal auditing. Insights are provided into the contemporary operation of these practices in a substantially unexplored setting. Visibility is also given to the role of the backstage personnel in the accounting and finance function, particularly the Financial Officer, who applied knowledge and skills drawn from the Commissariat Service. The latter analysis augments our understanding of the significance of the military in the development of accounting in nineteenth-century Britain. The study reflects on the research potential of exhibitions as a site for exploring diverse themes in accounting history.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"390 - 413"},"PeriodicalIF":1.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44785290","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 : 2023-05-25DOI: 10.1177/10323732231167911
Rob Vosslamber
This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.
{"title":"Short sharp shock and long deep rumble: Natural disasters and private property loss in New Zealand","authors":"Rob Vosslamber","doi":"10.1177/10323732231167911","DOIUrl":"https://doi.org/10.1177/10323732231167911","url":null,"abstract":"This article contributes to the nascent research agenda on accounting for natural disasters by addressing the question: What responsibility did New Zealand's central government assume in respect of private property loss caused by natural disasters, and did this change over time? It considers the source of financial support to assist New Zealanders who suffered a loss due to a natural disaster in the period from early settlement until 1990. Although change occurred, throughout the period the state did not assume responsibility for private property loss. This article adopts historical institutionalism to contribute to the research agenda of accounting for natural disasters by considering policy and response over the long term, rather than focusing on a single disaster event or specific disaster type.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49299885","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 : 2023-05-25DOI: 10.1177/10323732231162368
E. Morton, Eva E. Tsahuridu
Accounting, agricultural and financial interests have played a role in the treatment and extinction of many animals throughout the world. This article focuses on the framing and moral loading of the thylacine, or Tasmanian tiger, beginning during the colonial settlement of Tasmania and the related commercial sheep operations through to post the federation of the Australian colonies. In doing so, we reflect on the extinction of the thylacine and the role of financial interests that promoted, or profited from, bounties by using moralisation and framing. Moralisation brings within the moral sphere an activity or object that was considered outside it, thus making behaviours related to such activity or object subject to moral evaluation, praise and blame. Contrasting frames for the thylacine within the agricultural industry are used to chart the thylacine's demoralisation and eventual re-moralisation that occurred, particularly after its extinction, into a symbol of ecological hope. As such, this article offers a narrative of the changing conditions for which the commercial and colonial activities, including policy and resourcing, intertwined with the ultimate extinction of the thylacine.
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