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":null,"pages":null},"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":null,"pages":null},"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.
{"title":"Moral framing and the thylacine: A historical example of shifting frames","authors":"E. Morton, Eva E. Tsahuridu","doi":"10.1177/10323732231162368","DOIUrl":"https://doi.org/10.1177/10323732231162368","url":null,"abstract":"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.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46792835","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 : 2023-05-24DOI: 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.
{"title":"Florence flood and the rescue of the florence state archives: The role of accounting and accountability","authors":"Stefania Servalli, Antonio Gitto, Federica Gandelli","doi":"10.1177/10323732231175711","DOIUrl":"https://doi.org/10.1177/10323732231175711","url":null,"abstract":"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.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47783634","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 : 2023-05-22DOI: 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.
{"title":"A ‘disguised scheme for compensated emancipation’: Accounting for gradual abolition in nineteenth century New Jersey","authors":"E. McDowell, Theresa Hammond","doi":"10.1177/10323732231174669","DOIUrl":"https://doi.org/10.1177/10323732231174669","url":null,"abstract":"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.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43682070","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 : 2023-05-04DOI: 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.
{"title":"Innovation in accounting historiography: Where to from here?","authors":"C. Cordery, Delfina Gomes, G. Leoni, Karen McBride, C. Napier","doi":"10.1177/10323732231168457","DOIUrl":"https://doi.org/10.1177/10323732231168457","url":null,"abstract":"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.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47848615","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 : 2023-05-01DOI: 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:
{"title":"Historical Accounting for Enterprise and Society in Africa","authors":"","doi":"10.1177/10323732231173924","DOIUrl":"https://doi.org/10.1177/10323732231173924","url":null,"abstract":"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:","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43462114","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 : 2023-05-01DOI: 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
{"title":"Ad Hoc manuscript referees – 2022","authors":"A. Silva, Longxiang Zhao, Luca Lanni, Gabriel D’Annunzio","doi":"10.1177/10323732231171106","DOIUrl":"https://doi.org/10.1177/10323732231171106","url":null,"abstract":"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","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42608796","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 : 2023-05-01DOI: 10.1177/10323732231173922
{"title":"The twelfth Accounting History International Conference“Accounting for arts, culture and heritage in historical perspectives”","authors":"","doi":"10.1177/10323732231173922","DOIUrl":"https://doi.org/10.1177/10323732231173922","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49411955","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 : 2023-05-01DOI: 10.1177/10323732231171116
{"title":"The Robert W. Gibson Manuscript Award, 2022","authors":"","doi":"10.1177/10323732231171116","DOIUrl":"https://doi.org/10.1177/10323732231171116","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42635134","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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