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Florence flood and the rescue of the florence state archives: The role of accounting and accountability 佛罗伦萨洪水与佛罗伦萨国家档案馆的抢救:会计和问责制的作用
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-24 DOI: 10.1177/10323732231175711
Stefania Servalli, Antonio Gitto, Federica Gandelli
This archival research aims to explore the role of accounting for natural disasters. It is focused on the 1966 Florence flood. Considering the role of Florence in the worldwide cultural context, our attention is focused on the cultural patrimony in the Florence State Archive and on the role that accounting and accountability had in its rescue. The work refers to Foucault's and Derrida's concept of the archive and draws on the notion of accounting as ‘naming and counting’ practices. The investigation highlights the pivotal role of accounting in the rescue process of archival documents. Using ‘naming and counting’ practices, the damaged documentation was identified and inventoried and the accountability activities offered researchers knowledge of historical documents not available for investigation. These accounting practices realised the exercise of the power of re-‘consignation’ permitting an invaluable cultural patrimony to be re-consigned to the community.
本档案研究旨在探讨自然灾害会计的作用。它聚焦于1966年的佛罗伦萨洪水。考虑到佛罗伦萨在世界文化背景中的作用,我们的注意力集中在佛罗伦萨国家档案馆的文化遗产以及会计和问责制在拯救这些遗产方面所起的作用。这项工作参考了福柯和德里达的档案概念,并借鉴了会计作为“命名和计数”实践的概念。调查凸显了会计在档案文件抢救过程中的关键作用。使用“命名和计数”的做法,受损的文件被识别和盘点,问责活动为研究人员提供了无法用于调查的历史文件的知识。这些会计实践实现了重新“委托”权力的行使,允许宝贵的文化遗产重新委托给社区。
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引用次数: 1
A ‘disguised scheme for compensated emancipation’: Accounting for gradual abolition in nineteenth century New Jersey “变相的有偿解放计划”:19世纪新泽西逐步废除奴隶制的原因
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-22 DOI: 10.1177/10323732231174669
E. McDowell, Theresa Hammond
Contributing to the expanding examination of the accounting policies that facilitated slavery's persistence in the United States, this study examines the Gradual Abolition Act of 1804 of New Jersey, the last Northern state to emancipate enslaved humans. New Jersey's Act included a provision for payments to white ‘masters’ for the care of children born after the Act to mothers who were – and remained – enslaved. These payments were considered a form of ‘compensated abolition’ and were included in the Act because prior efforts to persuade enslavers in New Jersey to agree to an eventual end to human enslavement had failed. With a focus on the children in Montgomery Township, this article investigates how the State of New Jersey disbursed the funds for this provision, and expands on previous research on the role of accounting for slavery by examining the crucial role states – including Northern states that are often overlooked in studies of United States' slavery – played in perpetuating this brutal system.
为了扩大对促进奴隶制在美国持续存在的会计政策的审查,本研究考察了新泽西州1804年的逐步废除法案,新泽西州是北方最后一个解放被奴役的人的州。新泽西州的法案包括一项条款,即支付给白人“主人”,以照顾法案颁布后被奴役的母亲所生的孩子。这些款项被认为是“补偿性废除”的一种形式,之所以被纳入该法案,是因为之前说服新泽西的奴隶们同意最终结束奴役的努力失败了。本文以蒙哥马利镇的儿童为重点,调查了新泽西州如何为这项规定分配资金,并通过考察各州(包括在美国奴隶制研究中经常被忽视的北方各州)在维持这一残酷制度方面发挥的关键作用,扩展了之前关于奴隶制会计作用的研究。
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引用次数: 0
Innovation in accounting historiography: Where to from here? 会计史学的创新:何去何从?
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-04 DOI: 10.1177/10323732231168457
C. Cordery, Delfina Gomes, G. Leoni, Karen McBride, C. Napier
The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed.
世界正面临着困难、不确定和充满挑战的时代,这对会计实践、教育和研究产生了影响。这种新的、不确定的环境可能会让我们得出这样的结论:会计研究应该着眼于现在,并制定出在未来实施的答案。这是否意味着会计历史必须暂时搁置?我们的出发点是,会计史仍然很重要,自20世纪90年代初以来,会计史研究人员在不同的研究领域和主题方面,已经大大发展了他们的观点、方法和理论方法。本文旨在探索会计史研究如何通过在理论、来源、方法和写作方面寻求创新来拓展。这表明会计史不是一成不变的,研究者可以为会计史的进一步认识和传播做出贡献。通过对过去的创新研究,研究人员可能会继续为世界的管理和治理提供新的、知情的方式。
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引用次数: 0
Historical Accounting for Enterprise and Society in Africa 非洲企业和社会的历史会计
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231173924
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:
会计制度对企业和社会的发展有着重要的影响。我们对这些系统的理解往往忽略了非洲差异、复杂性和竞争的微妙之处(Dedoulis和Caramanis,2007;Lassou等人,2021;Moses和Hopper,2022)。从八世纪开始,与非洲以外市场的早期互动以及随后来自欧洲和亚洲大都市的探险活动蓬勃发展(Poullaos和Sian,2010;Verhoef,20132014)。非洲社会通过与全球体系的接触,促进了市场一体化和社会发展的不同轨迹,以寻求独立国家和后殖民控制(Lassou等人,2021;Mihret等人,2012年)。由于其在企业和社会中的演变,包括与全球市场和机构的接触,非洲获得了学术吸引力。然而,会计和会计系统在非洲社会和经济中的作用,以及在非洲与国际市场和更广泛世界的接触中的作用仍然没有得到充分的探索(Moses,et al.,2020;Moses和Hopper,2022)。本特刊旨在了解会计和会计制度在非洲企业和社会发展中的历史和遗产。它将注意力集中在非洲土著经济和文化悠久历史中的所有会计传统上。我们如何应对这一广泛的研究领域?提出了以下广泛的专题领域:
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引用次数: 0
Ad Hoc manuscript referees – 2022 特设手稿裁判- 2022
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231171106
A. Silva, Longxiang Zhao, Luca Lanni, Gabriel D’Annunzio
Amelia Ferreira da Silva Instituto Politecnico do Porto Arianna Lazzini University of Modena and Reggio Emilia Carlo Vermiglio University of Messina Dale Flesher University of Mississippi David Gilchrist Curtin University Diane Roberts University of San Francisco Dimu Ehalaiye Massey University Eleonora Masiero University of Trieste Enrico Bracci University of Ferrara Erin Twyford University of Wollongong Freda Hui University of Wollongong Garry Carnegie RMIT University Giacomo Manetti University of Florence Helen Tregidga Royal Holloway, University of London Irena Jindrichovska Metropolitan University Prague Karin Brunsson Uppsala University Kevin McMeeking Brunel University London Kota Ogasawara Tokyo Institute of Technology Lisa Baudot University of Central Florida Longxiang Zhao Loughborough University Luca Lanni Gabriele d’Annunzio University Marco Bellucci University of Florence Marie Zelenkova Prague University of Economics and Business Maryam Safari RMIT University Mona Nikidehaghani University of Wollongong Niamh Brennan University College Dublin Paolo Ferri University of Bologna Radiah Othman Massey University Sami El Omari Toulouse Business School Sebastian Hoffmann HHL Leipzig Graduate School of Management Serena Potito University of Naples Shona Russell University of St Andrews Sriyalatha Kumarasinghe University of Otago Stefano Coronella University of Pisa Thomas Cuckston University of Birmingham Tiago Cardao-Pito Lisbon School of Economics and Management Timothy Fogarty Case Western Reserve University Tony van Zijl Victoria University of Wellington Veronika Vakulenko Nord University Yasuhiro Shimizu Kobe University Reviewers list
阿米莉亚·费雷拉·达席尔瓦波尔图理工学院阿里安娜·拉齐尼大学摩德纳和雷焦·艾米利亚·卡洛·维米利奥墨西拿大学戴尔·弗莱舍大学密西西比大学大卫·吉尔克里斯特·科廷大学黛安·罗伯茨旧金山大学迪穆·埃哈拉伊耶·梅西大学埃莱奥诺拉·马西罗大学的里雅斯特恩里科·布拉奇费拉拉大学艾琳·特威福德卧龙岗大学弗莱达·惠卧龙岗大学加里·卡内基皇家墨尔本理工大学贾科莫·马内蒂佛罗伦萨海伦·特雷吉加皇家霍洛威大学,伦敦大学Irena Jindrichovska布拉格城市大学Karin Brunsson Uppsala大学Kevin McMeeking Brunel大学伦敦大学Kota Ogasawara东京工业学院Lisa Baudot佛罗里达中部大学Longxiang Zhao拉夫堡大学Luca Lanni Gabriele d 'Annunzio大学Marco Bellucci佛罗伦萨大学Marie Zelenkova布拉格经济与商业大学Maryam Safari RMIT大学Mona niidehaghani Wollongong University Niamh Brennan大学学院都柏林保罗·费里博洛尼亚大学拉迪亚奥斯曼梅西大学萨米·埃尔奥马里图卢兹商学院塞巴斯蒂安·霍夫曼HHL莱比锡管理研究生院塞雷娜·波蒂托那不勒斯大学肖纳罗素大学圣安德鲁斯大学斯里亚拉塔塔·库马拉辛格奥塔哥大学斯特凡诺·科罗纳拉比萨大学托马斯·库克斯顿伯明翰大学蒂亚戈卡尔道-皮托里斯本经济与管理学院蒂莫西·福格蒂凯斯西储大学Tony van Zijl惠灵顿维多利亚大学Veronika Vakulenko Nord大学Yasuhiro Shimizu神户大学评论员名单
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引用次数: 0
The twelfth Accounting History International Conference“Accounting for arts, culture and heritage in historical perspectives” 第十二届会计史国际会议“历史视野中的艺术、文化和遗产会计”
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231173922
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引用次数: 0
The Robert W. Gibson Manuscript Award, 2022 罗伯特·吉布森手稿奖,2022
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231171116
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引用次数: 0
Accounting for Death: An Historical Perspective 死亡的核算:一个历史的视角
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231173923
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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引用次数: 0
Editorial 社论
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-05-01 DOI: 10.1177/10323732231171107
C. Cordery, C. Fowler, L. Maran
Welcome to the May 2023 issue of Accounting History. We would like to take this opportunity to thank the following people for their contributions to and ongoing support of the journal who, for various reasons, have chosen not to continue as editorial board members: Rob Bryer, Binh Bui, Warwick Funnell, Michael Jones, Kathryn Haynes, Jim McAloon, Barbara Merino, Marc Nikitin, Angelo Riccaboni and Utz Schäffer. Further, we would like to welcome Michele Bigoni, Federico Barnabè, Abdel Halabi, Sebastian Hoffmann, Sriyalatha Kumarasinghe, Martin Quinn and Anna Szychta as new editorial board members. This issue also contains a list of ad hoc manuscript reviewers for 2022. The editors gratefully acknowledge their assistance. It is our pleasure to advise the award of the 2022 Robert W. Gibson Manuscript Award to Lee Moerman and Sandy van der Laan for their article ‘Accounting for and accounts of death: Past, present and future possibilities’ which was published in volume 27, issue 1 of Accounting History. We also wish to acknowledge the highly commended article by Alan Sangster and Fabio Santini ‘Lost in translation: Pacioli’s de computis et scripturis’ in volume 27, issue 3. This May issue includes six full articles along with the call for papers for the Twelfth Accounting History International Conference (12AHIC) being held in Siena, Italy from 4 to 6 September 2024. The issue also contains calls for papers for two upcoming Special Issues: ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. We would encourage you to examine these opportunities and to contact the Special Issue Guest Editors if you need further clarification. Authors drawn from Australia, New Zealand, Portugal, the UK and the US have written for this issue, with articles covering a time span from the sixteenth century to the twentieth century. The issue begins with an article by Bradley Bowden and Peta Stevenson-Clarke entitled ‘Accounting, Slavery and the Slave Trade: A Multi-Continental Perspective’ that adds to the theoretical debate in the literature on the role of accounting in facilitating and recording the slave trade and slavery. Using the Trans-Atlantic Slave-trade Database, they examine the relationship between accounting, slavery, and capitalism from the sixteenth century taking a multi-dimensional integrated holistic perspective of the Atlantic slave trade. As a result, Bowden and Stevenson-Clarke argue that accounting within the slave economy performed a profoundly different role from the role it played in industrial capitalism. In addition, they conclude that the direct demographic impact on Africa was not disastrous, but the overall impact embedded inequalities, that the direct effects of the slave trade on European prosperity were modest and there is reason to question the efficiency of plantation slavery on the Antebellum South of the US. A systematic literature review of ‘Indigenous peoples and accounting’
欢迎收看2023年5月号的《会计史》。我们要借此机会感谢以下人士对该杂志的贡献和持续支持,他们出于各种原因选择不再担任编委会成员:Rob Bryer、Binh Bui、Warwick Funnell、Michael Jones、Kathryn Haynes、Jim McAloon、Barbara Merino、Marc Nikitin、Angelo Riccaboni和Utz Schäffer。此外,我们欢迎Michele Bigoni、Federico Barnabè、Abdel Halabi、Sebastian Hoffmann、Sriyalatha Kumarasinghe、Martin Quinn和Anna Szyhta成为新的编委会成员。本期还包含2022年特设手稿评审员名单。编辑们感谢他们的帮助。我们很高兴向Lee Moerman和Sandy van der Laan颁发2022年Robert W.Gibson手稿奖,表彰他们发表在《会计史》第27卷第1期的文章《死亡的核算和解释:过去、现在和未来的可能性》。我们还要感谢Alan Sangster和Fabio Santini在第27卷第3期发表的备受赞誉的文章《迷失在翻译中:帕西奥利的计算机与脚本》。这期5月刊包括六篇完整的文章,以及2024年9月4日至6日在意大利锡耶纳举行的第十二届会计史国际会议(12AHIC)的论文征集。本期还包括两期特刊的论文征集:《死亡核算:历史视角》和《非洲企业和社会的历史核算》。我们鼓励您审视这些机会,如果您需要进一步澄清,请联系特刊客座编辑。来自澳大利亚、新西兰、葡萄牙、英国和美国的作者为本期杂志撰稿,文章涵盖了从16世纪到20世纪的时间跨度。本期文章以Bradley Bowden和Peta Stevenson Clarke的一篇题为《会计、奴隶制和奴隶贸易:多大陆视角》的文章开头,该文章增加了文献中关于会计在促进和记录奴隶贸易和奴隶制中的作用的理论辩论。他们利用跨大西洋奴隶贸易数据库,从大西洋奴隶贸易的多维综合视角,研究了16世纪会计、奴隶制和资本主义之间的关系。因此,Bowden和Stevenson-Clare认为,奴隶经济中的会计所扮演的角色与其在工业资本主义中扮演的角色截然不同。此外,他们得出结论,对非洲的直接人口影响并不是灾难性的,但总体影响嵌入了不平等,奴隶贸易对欧洲繁荣的直接影响不大,有理由质疑美国南北战争前南部种植园奴隶制的效率。Mohini Vidwans和Tracy Anne DeSilva在本期的第二篇文章中对“土著人民与会计”进行了系统的文献综述。本文利用有关土著人民和会计的文献,利用与编辑相关的主题来调查会计的影响
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引用次数: 0
Accounting, slavery and the slave trade: A multi-continental perspective 会计、奴隶制和奴隶贸易:多大陆视角
IF 1 Q3 BUSINESS, FINANCE Pub Date : 2023-04-03 DOI: 10.1177/10323732231156200
P. Stevenson-Clarke, B. Bowden
As in other disciplines, the Atlantic slave-trade and New World slavery have assumed an increasingly contentious role in accounting history. In her Accounting for Slavery, Rosenthal has recently located many current business practices in the nexus between accounting, capitalism and slavery. Other accounting historians have explored slave-trading ventures from Africa, the role of accounting and slavery in New World colonisation, and in accounting and managerial practices in the slave-estates of the Americas. Absent from the extant literature are studies that explore the nexus between accounting, capitalism and slavery from a multi-continental perspective that considers Atlantic slavery as an integrated whole. This study, by drawing on the Trans-Atlantic Slave-trade Database, seeks to fill this gap, examining the correlations between Atlantic slavery and African demographic and social regression, European prosperity and New World accounting and managerial practices. In doing so, it argues that accounting played a fundamentally different role in the slave economy to that which it undertook in emerging systems of industrial capitalism.
与其他学科一样,大西洋奴隶贸易和新世界奴隶制在会计史上扮演着越来越有争议的角色。在她的《奴隶制的会计》一书中,罗森塔尔最近在会计、资本主义和奴隶制之间的联系中找到了许多当前的商业实践。其他会计历史学家探讨了来自非洲的奴隶贸易风险,会计和奴隶制在新世界殖民中的作用,以及美洲奴隶庄园的会计和管理实践。现有文献中缺乏从多大陆视角探索会计、资本主义和奴隶制之间关系的研究,这些研究将大西洋奴隶制视为一个整体。这项研究利用跨大西洋奴隶贸易数据库,试图填补这一空白,审查大西洋奴隶制与非洲人口和社会倒退、欧洲繁荣和新世界会计和管理做法之间的相互关系。在这样做的过程中,它认为会计在奴隶经济中扮演的角色与在新兴的工业资本主义体系中扮演的角色根本不同。
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引用次数: 0
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Accounting History
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