Pub Date : 2023-01-31DOI: 10.1177/10323732221141412
C. Vermiglio, Rosa Lombardi, Vincenzo Zarone
This article focuses on the 1923–1937 period when the rise of Benito Mussolini's Fascist regime drove public works programmes. The 1908 earthquake almost destroyed Messina and, in the Fascist period Angelo Paino, the new Metropolitan Archbishop of Messina, fostered the reconstruction of the ecclesiastical heritage of the city and surrounding villages. Primary and secondary sources were collected and analysed to investigate the role of accounting and calculation practices in interpreting the urban reconstruction programme that the Fascist government actively supported. This research contributes to accounting history research adding the new reading of accounting, disasters and urban reconstruction, and highlighting the relations between the Fascist regime and the Catholic Church within an urban reconstruction programme following one of history's major catastrophes. We obtained several findings, including an interpretation of the Fascist regime's reconstruction of the city's churches and key public buildings as an instrument of consensus among the Catholic electorate.
{"title":"The 1908 earthquake of Messina: An accounting perspective on the city's reconstruction between faith and Fascism","authors":"C. Vermiglio, Rosa Lombardi, Vincenzo Zarone","doi":"10.1177/10323732221141412","DOIUrl":"https://doi.org/10.1177/10323732221141412","url":null,"abstract":"This article focuses on the 1923–1937 period when the rise of Benito Mussolini's Fascist regime drove public works programmes. The 1908 earthquake almost destroyed Messina and, in the Fascist period Angelo Paino, the new Metropolitan Archbishop of Messina, fostered the reconstruction of the ecclesiastical heritage of the city and surrounding villages. Primary and secondary sources were collected and analysed to investigate the role of accounting and calculation practices in interpreting the urban reconstruction programme that the Fascist government actively supported. This research contributes to accounting history research adding the new reading of accounting, disasters and urban reconstruction, and highlighting the relations between the Fascist regime and the Catholic Church within an urban reconstruction programme following one of history's major catastrophes. We obtained several findings, including an interpretation of the Fascist regime's reconstruction of the city's churches and key public buildings as an instrument of consensus among the Catholic electorate.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47210784","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 : 2023-01-02DOI: 10.1177/10323732221144799
Tiago Cardao-Pito
Irving Fisher's capital-income theory uses the discounted cash-flow model to explain prices, markets, and capitalism. How did his theory get into ‘fair-value’ accounting standards given that his framework was discredited in the post-1929 crisis aftermath? This article explores one of the possible causes, namely, the popularity of Fisher's theory in mainstream accounting and economic research albeit its lack of supportive evidence and logical consistency. Nonetheless, its history of ideas is far from straightforward. Although ‘decision-usefulness’ researchers (who inform standard setters) currently endorse Fisher's theory, they have seldom engaged with Fisher's writings. Alongside them, capital-income theorists, normative-theorists and mainstream-economists have been advocating Fisher's theory with a taken-for-granted-knowledge status, which often fails to cite its heritage. Furthermore, although ‘decision-usefulness’ researchers have historically claimed opposition to normative theories, this opposition is deceptive. Fisher's theory is undeniably normative. It favours shareholders/owners over other stakeholders. Moreover, various normative-theorists have accepted Fisher's theory for valuation purposes.
{"title":"Prevalence of Fisher's theory in mainstream accounting and economic research","authors":"Tiago Cardao-Pito","doi":"10.1177/10323732221144799","DOIUrl":"https://doi.org/10.1177/10323732221144799","url":null,"abstract":"Irving Fisher's capital-income theory uses the discounted cash-flow model to explain prices, markets, and capitalism. How did his theory get into ‘fair-value’ accounting standards given that his framework was discredited in the post-1929 crisis aftermath? This article explores one of the possible causes, namely, the popularity of Fisher's theory in mainstream accounting and economic research albeit its lack of supportive evidence and logical consistency. Nonetheless, its history of ideas is far from straightforward. Although ‘decision-usefulness’ researchers (who inform standard setters) currently endorse Fisher's theory, they have seldom engaged with Fisher's writings. Alongside them, capital-income theorists, normative-theorists and mainstream-economists have been advocating Fisher's theory with a taken-for-granted-knowledge status, which often fails to cite its heritage. Furthermore, although ‘decision-usefulness’ researchers have historically claimed opposition to normative theories, this opposition is deceptive. Fisher's theory is undeniably normative. It favours shareholders/owners over other stakeholders. Moreover, various normative-theorists have accepted Fisher's theory for valuation purposes.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"312 - 337"},"PeriodicalIF":1.0,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48325800","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 : 2022-11-28DOI: 10.1177/10323732221132005
Viatcheslav I. Sokolov, S. Karelskaia, E. Zuga
The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art.
{"title":"The schoty (abacus) as the phenomenon of Russian accounting","authors":"Viatcheslav I. Sokolov, S. Karelskaia, E. Zuga","doi":"10.1177/10323732221132005","DOIUrl":"https://doi.org/10.1177/10323732221132005","url":null,"abstract":"The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"90 - 118"},"PeriodicalIF":1.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45325472","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 : 2022-11-16DOI: 10.1177/10323732221132029
Giacomo Manetti, M. Bellucci, Carmela Nitti, L. Bagnoli
This article contributes to the accounting history literature through an investigation of the realisation and placement of Michelangelo's David from an accountability perspective. Using a contextual approach to thematic archival research, we explore whether and how early dialogic accounting (DA) tools were adopted by a hybrid organisation – the Opera of Santa Maria del Fiore in Florence – during the period of the statute of David's realisation (1501−1504). Through our analysis of primary and secondary sources, this study sheds light on an early Renaissance accountability system that was based on consensus building and DA. The novel contribution of this study is thus threefold. First, this article adds an early Renaissance analysis to the literature concerning DA. Second, we reveal a new strand of research for accounting historians in regard to the historical period and context of this study. Third, we extend the literature's focus to a hybrid organisation that was financed by the Republic of Florence, associated with the Church and managed by commercial guilds.
{"title":"A study of Michelangelo's David from an accountability perspective: Antecedents of dialogic accounting in the early Florentine Renaissance","authors":"Giacomo Manetti, M. Bellucci, Carmela Nitti, L. Bagnoli","doi":"10.1177/10323732221132029","DOIUrl":"https://doi.org/10.1177/10323732221132029","url":null,"abstract":"This article contributes to the accounting history literature through an investigation of the realisation and placement of Michelangelo's David from an accountability perspective. Using a contextual approach to thematic archival research, we explore whether and how early dialogic accounting (DA) tools were adopted by a hybrid organisation – the Opera of Santa Maria del Fiore in Florence – during the period of the statute of David's realisation (1501−1504). Through our analysis of primary and secondary sources, this study sheds light on an early Renaissance accountability system that was based on consensus building and DA. The novel contribution of this study is thus threefold. First, this article adds an early Renaissance analysis to the literature concerning DA. Second, we reveal a new strand of research for accounting historians in regard to the historical period and context of this study. Third, we extend the literature's focus to a hybrid organisation that was financed by the Republic of Florence, associated with the Church and managed by commercial guilds.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"30 - 57"},"PeriodicalIF":1.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46294099","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 : 2022-11-10DOI: 10.1177/10323732221132562
Rob Vosslamber, S. Yong
This article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.
{"title":"The stigma of the Chinese poll tax in colonial New Zealand","authors":"Rob Vosslamber, S. Yong","doi":"10.1177/10323732221132562","DOIUrl":"https://doi.org/10.1177/10323732221132562","url":null,"abstract":"This article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"9 - 29"},"PeriodicalIF":1.0,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43320984","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 : 2022-11-01DOI: 10.1177/10323732221122944
Hajar Roudaki, K. Cooper
The 1972 break-in to the Watergate Democratic headquarters resulted in the first-ever resignation from the office of American President. It also uncovered the use of corporate funds by many US multinational companies, including some of its most prominent, to make illicit payments to domestic and foreign governments and companies. These payments went unreported by auditors and management. Senators Proxmire and Church and others sought to address this by strengthening the disclosure and accountability requirements of the Securities and Exchange Act by the passing of the Foreign Corrupt Practices Act (FCPA). This article traces the legislative path of the FCPA by analysing the Congressional hearing transcripts using Moe's theory of political institutions and the theory of bureaucracies by Howell and Moe. The analysis demonstrates exertions of interests to maintain the status quo leading reformers to compromise and accept ‘baby steps’ rather than making ‘giant steps’ in order to achieve some regulatory reform.
{"title":"The Foreign Corrupt Practices Act: A giant leap or baby steps to reform?","authors":"Hajar Roudaki, K. Cooper","doi":"10.1177/10323732221122944","DOIUrl":"https://doi.org/10.1177/10323732221122944","url":null,"abstract":"The 1972 break-in to the Watergate Democratic headquarters resulted in the first-ever resignation from the office of American President. It also uncovered the use of corporate funds by many US multinational companies, including some of its most prominent, to make illicit payments to domestic and foreign governments and companies. These payments went unreported by auditors and management. Senators Proxmire and Church and others sought to address this by strengthening the disclosure and accountability requirements of the Securities and Exchange Act by the passing of the Foreign Corrupt Practices Act (FCPA). This article traces the legislative path of the FCPA by analysing the Congressional hearing transcripts using Moe's theory of political institutions and the theory of bureaucracies by Howell and Moe. The analysis demonstrates exertions of interests to maintain the status quo leading reformers to compromise and accept ‘baby steps’ rather than making ‘giant steps’ in order to achieve some regulatory reform.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"119 - 142"},"PeriodicalIF":1.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44302387","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 : 2022-11-01DOI: 10.1177/10323732221130408
L. Maran, C. Fowler, C. Cordery
The November issue of Accounting History is the last one in 2022. It includes seven research articles, the vale for Professor Hiroshi Okano (Osaka City University, Japan) from Eiichiro Kudo, and the calls for papers of three upcoming Special Issues: ‘Accounting History Research in the Age of Digitalisation’, ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. We encourage you to examine these opportunities carefully and to contact the Guest Editors should you need further clarification. Authors drawn from Lebanon, Finland, Canada, France, Portugal, Italy, Australia and the UK have written for this issue, with articles spanning from the eighteenth to the twenty-first centuries. The research articles in this issue provide valuable insights into the varied contexts of financial and management accounting practices. The contexts analysed span from developing countries to a telecommunication giant, and from Canadian colonial settlements to French industrialisation and Catholic religious institutions. Finally, the issue expands the biographical genre through an in-depth exploration of the career and contribution of two renown accounting figures. The first article by Sadaka analyses the challenges of IFRS implementation in an emerging economy such as Lebanon. After the first phase of implementation, characterised by the dominanting influence of global institutions such as the World Bank, Sadaka demonstrates how historical country-specific socio-economic factors have subsequently affected and challenged such implementation. Using a system, society, and dominance (SSD) framework, the author lists such factors as interpersonal relationships, family networks, political connections and sectarian affiliations in private and non-private sectors. These provide the basis for the allocation of resources and jobs in the country. Sadaka identifies the long-rooted influence of two broad political groups as the main reason for the schism over IFRS compliance in Lebanon. He analyses how their divergent social and economic perspectives affect Lebanon’s regulation, education, and accounting professionalisation. The second article by Rautiainen, Järvenpää and Mättö focuses on the shift in accounting practices in Nokia, a Finnish telecommunication corporation, and their historical impacts on shifting perceptions of organisational success and failure. Relying on the framework of institutional work, the authors consider such changes during the rise and fall of Nokia, from the 1990s onwards. During the rise of Nokia, the authors recall the original separation of financial accounting, whose function was progressively integrated into Nokia’s headquarters, and management accounting practices, which were included in core operations and tended to attribute value to the traditional Finnish work ethic and long-term success. The move to US standards, required for Nokia’s NYSE listing, pressured Nokia towards a financial
{"title":"Editorial","authors":"L. Maran, C. Fowler, C. Cordery","doi":"10.1177/10323732221130408","DOIUrl":"https://doi.org/10.1177/10323732221130408","url":null,"abstract":"The November issue of Accounting History is the last one in 2022. It includes seven research articles, the vale for Professor Hiroshi Okano (Osaka City University, Japan) from Eiichiro Kudo, and the calls for papers of three upcoming Special Issues: ‘Accounting History Research in the Age of Digitalisation’, ‘Accounting for Death: An Historical Perspective’ and ‘Historical Accounting for Enterprise and Society in Africa’. We encourage you to examine these opportunities carefully and to contact the Guest Editors should you need further clarification. Authors drawn from Lebanon, Finland, Canada, France, Portugal, Italy, Australia and the UK have written for this issue, with articles spanning from the eighteenth to the twenty-first centuries. The research articles in this issue provide valuable insights into the varied contexts of financial and management accounting practices. The contexts analysed span from developing countries to a telecommunication giant, and from Canadian colonial settlements to French industrialisation and Catholic religious institutions. Finally, the issue expands the biographical genre through an in-depth exploration of the career and contribution of two renown accounting figures. The first article by Sadaka analyses the challenges of IFRS implementation in an emerging economy such as Lebanon. After the first phase of implementation, characterised by the dominanting influence of global institutions such as the World Bank, Sadaka demonstrates how historical country-specific socio-economic factors have subsequently affected and challenged such implementation. Using a system, society, and dominance (SSD) framework, the author lists such factors as interpersonal relationships, family networks, political connections and sectarian affiliations in private and non-private sectors. These provide the basis for the allocation of resources and jobs in the country. Sadaka identifies the long-rooted influence of two broad political groups as the main reason for the schism over IFRS compliance in Lebanon. He analyses how their divergent social and economic perspectives affect Lebanon’s regulation, education, and accounting professionalisation. The second article by Rautiainen, Järvenpää and Mättö focuses on the shift in accounting practices in Nokia, a Finnish telecommunication corporation, and their historical impacts on shifting perceptions of organisational success and failure. Relying on the framework of institutional work, the authors consider such changes during the rise and fall of Nokia, from the 1990s onwards. During the rise of Nokia, the authors recall the original separation of financial accounting, whose function was progressively integrated into Nokia’s headquarters, and management accounting practices, which were included in core operations and tended to attribute value to the traditional Finnish work ethic and long-term success. The move to US standards, required for Nokia’s NYSE listing, pressured Nokia towards a financial ","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"491 - 494"},"PeriodicalIF":1.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46289845","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 : 2022-10-30DOI: 10.1177/10323732221130411
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Pub Date : 2022-10-30DOI: 10.1177/10323732221130410
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 18th and 19th 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）。这些研究展示了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，18世纪和19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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