Pub Date : 2022-10-30DOI: 10.1177/10323732221130412
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 post-colonial 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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Pub Date : 2022-10-05DOI: 10.1177/10323732221130409
Eiichiro Kudo
In December 2021, Professor Hiroshi Okano, from Osaka City University (OCU) in Japan, complained of poor health and underwent tests at a hospital, where he was found to have a brain tumour and was immediately hospitalised for surgery. However, all the tumours could not be removed. His wife, Maki, was cruelly told by Hiroshi’s doctor that he was not expected to recover and could receive no further treatment. Nevertheless, Maki believed in the miracle of her husband’s recovery and continued to nurse him devotedly, including searching for a hospital that would provide him with a new treatment, but on 13 July 2022, after a long struggle with his illness, Hiroshi passed away at the age of 65 years. For those who recall Hiroshi’s formidable figure, it was not easy to accept that he had fallen ill. Hiroshi’s strength was equally evident in his approach to research. This vale looks back on his short life and documents his personality and achievements. Hiroshi Okano entered the Faculty of Commerce of OCU, one of the higher educational institutions in commerce in Japan, in 1976. And in 1980, after graduating from the university he immediately joined Toyota Motor Corporation. Having worked for the world’s largest car manufacturer, he returned to the graduate school of OCU in 1983 to begin his research life. The 1980s was when new views and methodologies were introduced in accounting research, especially in accounting history. In those days, when electronic journals were not available, he used to eagerly await the arrival of journals from overseas by post and waited in the university library for the moment when the journals arrived. There were few researchers in Japan at that time who actively tried to keep abreast of cutting-edge trends in accounting research. In 1988, Hiroshi was recruited as a member of the academic staff at the OCU Faculty of Commerce. He was promoted to assistant professor in 1992 and published his first book, Japanese Management Accounting: A Historical and Institutional Perspective (in Japanese) in 1995. His intention in this book was to identify the characteristics of the management accounting systems and theories developed in Japanese companies from a historical and institutional perspective. He argued that the specificity of management accounting practice in Japanese firms, unlike Western firms, lay in the ‘invisibility’ of accounting. His academic research was well received in the practical world and the book received the Academic Award from the Japanese Institute of Certified Public Accountants. The book also earned him a PhD and a promotion to professor in 1998. In 2003, he published his second book, Global Strategy and Accounting (in Japanese). His focus in this book was on the universality and specificity of accounting methods through observing and analysing the bidirectional action of target costing between Toyota’s Japanese headquarters and its overseas subsidiaries and comparing the implementation of target costing in Japan
{"title":"Vale Hiroshi Okano","authors":"Eiichiro Kudo","doi":"10.1177/10323732221130409","DOIUrl":"https://doi.org/10.1177/10323732221130409","url":null,"abstract":"In December 2021, Professor Hiroshi Okano, from Osaka City University (OCU) in Japan, complained of poor health and underwent tests at a hospital, where he was found to have a brain tumour and was immediately hospitalised for surgery. However, all the tumours could not be removed. His wife, Maki, was cruelly told by Hiroshi’s doctor that he was not expected to recover and could receive no further treatment. Nevertheless, Maki believed in the miracle of her husband’s recovery and continued to nurse him devotedly, including searching for a hospital that would provide him with a new treatment, but on 13 July 2022, after a long struggle with his illness, Hiroshi passed away at the age of 65 years. For those who recall Hiroshi’s formidable figure, it was not easy to accept that he had fallen ill. Hiroshi’s strength was equally evident in his approach to research. This vale looks back on his short life and documents his personality and achievements. Hiroshi Okano entered the Faculty of Commerce of OCU, one of the higher educational institutions in commerce in Japan, in 1976. And in 1980, after graduating from the university he immediately joined Toyota Motor Corporation. Having worked for the world’s largest car manufacturer, he returned to the graduate school of OCU in 1983 to begin his research life. The 1980s was when new views and methodologies were introduced in accounting research, especially in accounting history. In those days, when electronic journals were not available, he used to eagerly await the arrival of journals from overseas by post and waited in the university library for the moment when the journals arrived. There were few researchers in Japan at that time who actively tried to keep abreast of cutting-edge trends in accounting research. In 1988, Hiroshi was recruited as a member of the academic staff at the OCU Faculty of Commerce. He was promoted to assistant professor in 1992 and published his first book, Japanese Management Accounting: A Historical and Institutional Perspective (in Japanese) in 1995. His intention in this book was to identify the characteristics of the management accounting systems and theories developed in Japanese companies from a historical and institutional perspective. He argued that the specificity of management accounting practice in Japanese firms, unlike Western firms, lay in the ‘invisibility’ of accounting. His academic research was well received in the practical world and the book received the Academic Award from the Japanese Institute of Certified Public Accountants. The book also earned him a PhD and a promotion to professor in 1998. In 2003, he published his second book, Global Strategy and Accounting (in Japanese). His focus in this book was on the universality and specificity of accounting methods through observing and analysing the bidirectional action of target costing between Toyota’s Japanese headquarters and its overseas subsidiaries and comparing the implementation of target costing in Japan","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"495 - 496"},"PeriodicalIF":1.0,"publicationDate":"2022-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41601973","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 : 2022-08-17DOI: 10.1177/10323732221109658
Raluca-Mihaela Sandu, Dragoş Zelinschi, L. Ferry
Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania. We find that accounting reforms are reflecting broader processes of globalisation and Europeanization. By examining the ‘territorial’ disputes over the Romanian accounting reform and the successive leadership of groups of experts from France and United Kingdom we draw attention on the drivers of accounting reforms. These are not limited to the technical aspects of accounting and the interests of the actors, but have their roots embedded in the broader geopolitical setting. In the case of Romania, the European Union accession guides the path and pace of accounting reforms, having as general background the globalisation of accounting regulation.
{"title":"Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms","authors":"Raluca-Mihaela Sandu, Dragoş Zelinschi, L. Ferry","doi":"10.1177/10323732221109658","DOIUrl":"https://doi.org/10.1177/10323732221109658","url":null,"abstract":"Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania. We find that accounting reforms are reflecting broader processes of globalisation and Europeanization. By examining the ‘territorial’ disputes over the Romanian accounting reform and the successive leadership of groups of experts from France and United Kingdom we draw attention on the drivers of accounting reforms. These are not limited to the technical aspects of accounting and the interests of the actors, but have their roots embedded in the broader geopolitical setting. In the case of Romania, the European Union accession guides the path and pace of accounting reforms, having as general background the globalisation of accounting regulation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"143 - 169"},"PeriodicalIF":1.0,"publicationDate":"2022-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44742005","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 : 2022-08-15DOI: 10.1177/10323732221105105
R. Rossi, A. Sangster
The Enlightenment brought a new mercantilist discourse that stimulated new technologies of management to optimise company performance, rendering workers and production phases visible and accountable. This spread to the colonies, including Ecuador. This article uses a governmentality framework to present a case study of the Hacienda of San Ildefonso (in present-day Ecuador). Within the Hacienda, an obraje (textile workshop) was established for textile manufacturing, replacing the previous putting-out system. The obraje was based on division of labour (skilled and unskilled) involving vertical integration of the business in a proto-capitalist model. The integration of these functions within the Hacienda required the adoption of new practices of accounting to obtain more accurate control of production and workers and facilitate control at a distance. This article contributes to the literature on accounting by examining the emergence of these new practices in a unique production system developed across all Spanish America from the beginnings of its colonisation.
{"title":"Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth century productive proto-capitalist model","authors":"R. Rossi, A. Sangster","doi":"10.1177/10323732221105105","DOIUrl":"https://doi.org/10.1177/10323732221105105","url":null,"abstract":"The Enlightenment brought a new mercantilist discourse that stimulated new technologies of management to optimise company performance, rendering workers and production phases visible and accountable. This spread to the colonies, including Ecuador. This article uses a governmentality framework to present a case study of the Hacienda of San Ildefonso (in present-day Ecuador). Within the Hacienda, an obraje (textile workshop) was established for textile manufacturing, replacing the previous putting-out system. The obraje was based on division of labour (skilled and unskilled) involving vertical integration of the business in a proto-capitalist model. The integration of these functions within the Hacienda required the adoption of new practices of accounting to obtain more accurate control of production and workers and facilitate control at a distance. This article contributes to the literature on accounting by examining the emergence of these new practices in a unique production system developed across all Spanish America from the beginnings of its colonisation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"58 - 89"},"PeriodicalIF":1.0,"publicationDate":"2022-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46662847","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 : 2022-08-09DOI: 10.1177/10323732221109652
L. Coufalová, Š. Mikula, L. Žídek
Communist economies of the former Eastern Bloc were driven by systems of central planning. The central plan set detailed goals to be achieved by the state-owned enterprises, which often struggled to meet them and obtain bonuses or avoid the related sanctions. In line with the principal-agent theory, we study the behaviour of managers of the Czechoslovak state-owned enterprises in this specific environment and investigate the possibility of using creative accounting methods and other methods to cover failures in meeting those plans. Statistical analysis based on accounting records from the 1970s and 1980s recovered from state archives indicates that meeting the central plans targets was often achieved through false reporting. This conclusion is further supported by two series of 75 and 80 interviews with former managers of socialist state-owned enterprises. We expect our findings to hold for other centrally planned economies, as managers’ original motivations were distorted by features which were inherent to the centrally planned system itself.
{"title":"Misreporting in financial statements in a centrally planned economy: The case of Czechoslovak state-owned enterprises in late socialism","authors":"L. Coufalová, Š. Mikula, L. Žídek","doi":"10.1177/10323732221109652","DOIUrl":"https://doi.org/10.1177/10323732221109652","url":null,"abstract":"Communist economies of the former Eastern Bloc were driven by systems of central planning. The central plan set detailed goals to be achieved by the state-owned enterprises, which often struggled to meet them and obtain bonuses or avoid the related sanctions. In line with the principal-agent theory, we study the behaviour of managers of the Czechoslovak state-owned enterprises in this specific environment and investigate the possibility of using creative accounting methods and other methods to cover failures in meeting those plans. Statistical analysis based on accounting records from the 1970s and 1980s recovered from state archives indicates that meeting the central plans targets was often achieved through false reporting. This conclusion is further supported by two series of 75 and 80 interviews with former managers of socialist state-owned enterprises. We expect our findings to hold for other centrally planned economies, as managers’ original motivations were distorted by features which were inherent to the centrally planned system itself.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"28 1","pages":"170 - 191"},"PeriodicalIF":1.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65848408","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 : 2022-08-01DOI: 10.1177/10323732221110340
In prior centuries, natural disasters have struck different territories, organisations and societies, thus challenging the existence of human beings, businesses, local, regional, national and global systems. Indeed, the rhythm of lives of prior centuries have been punctuated by the ‘sudden, rapid and destructive effects’ of natural disasters, like earthquakes, tsunamis, hurricanes, bushfires, floods, and volcanic eruptions. Regrettably, besides these, there are also natural ‘slow moving’ catastrophic events, such as droughts and epidemics (plague, cholera, typhoid fever, Spanish flu, and similar) which have marked the calendar of global history, provoking death tolls and economic and social impacts, which are certainly comparable – if not worse – than the current Covid-19 disaster. Suffice to say that in 1347–1351, although there are no exact figures, the bubonic plague provoked a death toll of around 200 million people, who were 30 per cent of the world population at the time. Indeed, in Europe the so-called ‘Black Death’ killed an estimated 25–30 million people and, for example, 60 per cent of Florence’s population died from the plague. Moreover, and in a related manner, it is worthy to note that often natural disasters are interconnected: for example, the US Dust Bowl in the mid-1930s unleashed plagues of jackrabbits and grasshoppers and triggered influenza, dust pneumonia, and lung diseases which often proved fatal. History is rich with evidence of natural disasters, however, to date, a few scattered studies in accounting history have closely examined the relationships between accounting and these catastrophic events. This special issue seeks for historical contributions that include, but are not limited to the following topics:
{"title":"Accounting for Natural Disasters: An Historical Perspective","authors":"","doi":"10.1177/10323732221110340","DOIUrl":"https://doi.org/10.1177/10323732221110340","url":null,"abstract":"In prior centuries, natural disasters have struck different territories, organisations and societies, thus challenging the existence of human beings, businesses, local, regional, national and global systems. Indeed, the rhythm of lives of prior centuries have been punctuated by the ‘sudden, rapid and destructive effects’ of natural disasters, like earthquakes, tsunamis, hurricanes, bushfires, floods, and volcanic eruptions. Regrettably, besides these, there are also natural ‘slow moving’ catastrophic events, such as droughts and epidemics (plague, cholera, typhoid fever, Spanish flu, and similar) which have marked the calendar of global history, provoking death tolls and economic and social impacts, which are certainly comparable – if not worse – than the current Covid-19 disaster. Suffice to say that in 1347–1351, although there are no exact figures, the bubonic plague provoked a death toll of around 200 million people, who were 30 per cent of the world population at the time. Indeed, in Europe the so-called ‘Black Death’ killed an estimated 25–30 million people and, for example, 60 per cent of Florence’s population died from the plague. Moreover, and in a related manner, it is worthy to note that often natural disasters are interconnected: for example, the US Dust Bowl in the mid-1930s unleashed plagues of jackrabbits and grasshoppers and triggered influenza, dust pneumonia, and lung diseases which often proved fatal. History is rich with evidence of natural disasters, however, to date, a few scattered studies in accounting history have closely examined the relationships between accounting and these catastrophic events. This special issue seeks for historical contributions that include, but are not limited to the following topics:","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"481 - 482"},"PeriodicalIF":1.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48137343","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 : 2022-08-01DOI: 10.1177/10323732221110345
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 post-colonial 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:
会计制度和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、复杂性和争议的微妙之处(deoulis和Caramanis, 2007;Lassou et al.， 2021;Moses and Hopper, 2022)。与非洲以外市场的早期互动从8世纪开始，随着随后来自欧洲和亚洲大都市的远征而动态发展(Poullaos和Sian, 2010;Verhoef, 2013, 2014)。通过与全球体系的接触，非洲社会在寻求独立国家地位和后殖民控制的过程中促进了市场一体化和社会发展的不同轨迹(Lassou等人，2021;Mihret et al.， 2012)。由于其跨企业和社会的发展，包括与全球市场和机构的接触，非洲获得了学术上的吸引力。然而，会计和会计制度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阔的世界的接触中同样如此，仍然没有得到充分的探索(Moses等人，2020;Moses and Hopper, 2022)。本期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。它通过非洲土著经济和文化的悠久历史指导注意会计的所有传统。我们如何解决这个广泛的研究领域?兹提议下列广泛的专题领域:
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Pub Date : 2022-08-01DOI: 10.1177/10323732221110344
{"title":"Accounting History Research in the Age of Digitalisation","authors":"","doi":"10.1177/10323732221110344","DOIUrl":"https://doi.org/10.1177/10323732221110344","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"485 - 486"},"PeriodicalIF":1.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44755380","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 : 2022-08-01DOI: 10.1177/10323732221110343
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 forthcoming). 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，“死亡问责制”一词已被引入词典（Moerman和van der Laan，2022即将出版）。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 : 2022-07-18DOI: 10.1177/10323732221103909
Lyn Daff
Distinguished Professor Lee Parker was inducted into the Australian Accounting Hall of Fame in 2020. He has made a significant contribution to interdisciplinary accounting research through his role as joint founding editor of the Accounting, Auditing & Accountability Journal, his prolific publications, his periodic Qualitative Research Colloquia and exemplary mentoring. Narrative research conducted with an oral history approach drew on interviews with Lee, his colleagues and family members. Lee's story highlights how his willingness to learn from others, grasp opportunities, reflect and adjust, as well as his generous, giving spirit have contributed to his considerable global influence. Understanding his philosophies and motivators provides a rich canvas for researchers wanting to interpret his many publications. His story also provides insights and inspiration for those interested in an academic career and leadership.
{"title":"Distinguished Professor Lee Parker: A biography","authors":"Lyn Daff","doi":"10.1177/10323732221103909","DOIUrl":"https://doi.org/10.1177/10323732221103909","url":null,"abstract":"Distinguished Professor Lee Parker was inducted into the Australian Accounting Hall of Fame in 2020. He has made a significant contribution to interdisciplinary accounting research through his role as joint founding editor of the Accounting, Auditing & Accountability Journal, his prolific publications, his periodic Qualitative Research Colloquia and exemplary mentoring. Narrative research conducted with an oral history approach drew on interviews with Lee, his colleagues and family members. Lee's story highlights how his willingness to learn from others, grasp opportunities, reflect and adjust, as well as his generous, giving spirit have contributed to his considerable global influence. Understanding his philosophies and motivators provides a rich canvas for researchers wanting to interpret his many publications. His story also provides insights and inspiration for those interested in an academic career and leadership.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"639 - 666"},"PeriodicalIF":1.0,"publicationDate":"2022-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45956043","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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