Pub Date : 2022-07-06DOI: 10.1177/10323732221098443
A. Sangster, Fabio Santini
This article seeks to determine how much we understand of Pacioli's purpose, and to clarify what he wrote justifying his preparation and publication of his ‘bookkeeping treatise’ in 1494. The context that motivated Pacioli to prepare his treatise is identified: why he published it and for whom. A new critical translation of the first chapter is presented, revealing statements omitted from the translations, and terms misunderstood. Its primary contribution is the clearer overview of fifteenth century Venetian business and bookkeeping practice and of the treatise than is currently presented in the accounting history literature. This should lead to new understanding of the role and purpose of using double entry in European trade during the fourteenth and fifteenth centuries, and thereafter. Finally, all 10 translations of the treatise evaluated, including the five in English, were found to be unreliable. Anyone using these translations needs to refer continuously to the original text and to how it has been translated into other languages.
{"title":"Lost in translation: Pacioli's de computis et scripturis","authors":"A. Sangster, Fabio Santini","doi":"10.1177/10323732221098443","DOIUrl":"https://doi.org/10.1177/10323732221098443","url":null,"abstract":"This article seeks to determine how much we understand of Pacioli's purpose, and to clarify what he wrote justifying his preparation and publication of his ‘bookkeeping treatise’ in 1494. The context that motivated Pacioli to prepare his treatise is identified: why he published it and for whom. A new critical translation of the first chapter is presented, revealing statements omitted from the translations, and terms misunderstood. Its primary contribution is the clearer overview of fifteenth century Venetian business and bookkeeping practice and of the treatise than is currently presented in the accounting history literature. This should lead to new understanding of the role and purpose of using double entry in European trade during the fourteenth and fifteenth centuries, and thereafter. Finally, all 10 translations of the treatise evaluated, including the five in English, were found to be unreliable. Anyone using these translations needs to refer continuously to the original text and to how it has been translated into other languages.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"311 - 342"},"PeriodicalIF":1.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47497087","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 : 2022-06-23DOI: 10.1177/10323732221103906
Yves Levant, Henri Zimnovitch
The article explores changes in costing practices over forty decades from 1820 to 1880 in France. Its main purpose is to contribute to the dynamic history of changes in cost accounting methods. This dynamic is contained within a broad view of how costing methods have evolved. In industry, the methods became more complex in order to achieve greater precision, as in the agricultural sector, except that in the latter case, criticism of too much complexity started to arise. In the field of railway transport, accounting advances were made with a view to complying with legal obligations. As for the sophisticated models devised by the engineers during this period, they were not applied until a century later. Instead, rather simple methods prevailed: the equivalence methods. Costing methods wavered between a search for precision at the price of increased complexity, and a search for simplification to the detriment of precision, but not to the point where we could call this a cyclical phenomenon.
{"title":"Overview of cost accounting practices in France from the early 19th century to the 1880s","authors":"Yves Levant, Henri Zimnovitch","doi":"10.1177/10323732221103906","DOIUrl":"https://doi.org/10.1177/10323732221103906","url":null,"abstract":"The article explores changes in costing practices over forty decades from 1820 to 1880 in France. Its main purpose is to contribute to the dynamic history of changes in cost accounting methods. This dynamic is contained within a broad view of how costing methods have evolved. In industry, the methods became more complex in order to achieve greater precision, as in the agricultural sector, except that in the latter case, criticism of too much complexity started to arise. In the field of railway transport, accounting advances were made with a view to complying with legal obligations. As for the sophisticated models devised by the engineers during this period, they were not applied until a century later. Instead, rather simple methods prevailed: the equivalence methods. Costing methods wavered between a search for precision at the price of increased complexity, and a search for simplification to the detriment of precision, but not to the point where we could call this a cyclical phenomenon.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"576 - 606"},"PeriodicalIF":1.0,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44445808","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 : 2022-06-20DOI: 10.1177/10323732221095601
R. Baker
The founding of the town of Guelph, Ontario, was uncommon in that the town was established prior to the development of surrounding agricultural lands. This was done through an arrangement between the British government and a private, for-profit company. Grounded in agency theory, this study examines the establishment of the town and the role of accounting in its early development. The results show how the absence of accounting created a space in which the company's agent could operate in a way that promoted the well-being of the local population while adopting a long-term approach to shareholder wealth creation. This study highlights the insights that can be gained by investigating where accounting is absent and the importance of aligning accounting techniques with organisational and social objectives, particularly in the context of private companies acting on behalf of governments.
{"title":"Accounts from the backwoods: The role of accounting in an early Upper Canada settlement","authors":"R. Baker","doi":"10.1177/10323732221095601","DOIUrl":"https://doi.org/10.1177/10323732221095601","url":null,"abstract":"The founding of the town of Guelph, Ontario, was uncommon in that the town was established prior to the development of surrounding agricultural lands. This was done through an arrangement between the British government and a private, for-profit company. Grounded in agency theory, this study examines the establishment of the town and the role of accounting in its early development. The results show how the absence of accounting created a space in which the company's agent could operate in a way that promoted the well-being of the local population while adopting a long-term approach to shareholder wealth creation. This study highlights the insights that can be gained by investigating where accounting is absent and the importance of aligning accounting techniques with organisational and social objectives, particularly in the context of private companies acting on behalf of governments.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"549 - 575"},"PeriodicalIF":1.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49311045","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 : 2022-05-31DOI: 10.1177/10323732221095628
Delfina Gomes, L. Maran, Domingos Araújo
Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman.
本文以布拉加市档案馆为背景，研究了18世纪圣安娜修道院的会计制度和实践。圣安娜修道院是一座位于葡萄牙北部小镇Viana do Castelo的女性修道院。这项工作全面考察了本笃会组织的治理和会计方面之间的相互联系。它揭示了女性在修道院秩序方面能够行使的管理和行政权力的程度。“位移”和“约束”概念的使用对修道院的这种探索至关重要。对会计实践的分析表明，其治理在很大程度上嵌入了社会和内部会计控制，而不是修道院院长、她的助手和修道院之间的委托代理关系。此外，会计实践有助于了解修女的自由程度，这种自由程度超过了当代已婚妇女的实际自由。
{"title":"Accounting in the organisation and life of a religious institution: The Monastery of Santa Ana in the eighteenth century","authors":"Delfina Gomes, L. Maran, Domingos Araújo","doi":"10.1177/10323732221095628","DOIUrl":"https://doi.org/10.1177/10323732221095628","url":null,"abstract":"Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"607 - 638"},"PeriodicalIF":1.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46137926","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 : 2022-05-24DOI: 10.1177/10323732221093820
Samir Sadaka
IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation.
{"title":"Challenges of IFRS implementation in emerging economies: The case of Lebanon","authors":"Samir Sadaka","doi":"10.1177/10323732221093820","DOIUrl":"https://doi.org/10.1177/10323732221093820","url":null,"abstract":"IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"497 - 523"},"PeriodicalIF":1.0,"publicationDate":"2022-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42570669","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 : 2022-05-18DOI: 10.1177/10323732221094033
A. Rautiainen, M. Järvenpää, Toni Mättö
We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting perceptions of relevance and reliability, and on primary measures of success, contributes to understanding the focus of key accounting measures in historical developments regarding perceived success or failure, and in changing institutional practices in terms of ‘institutional work’, especially through valourizing either the actions or valourizing reports.
{"title":"Non-IFRS and changes in accounting institutions – Lessons from Nokia","authors":"A. Rautiainen, M. Järvenpää, Toni Mättö","doi":"10.1177/10323732221094033","DOIUrl":"https://doi.org/10.1177/10323732221094033","url":null,"abstract":"We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting perceptions of relevance and reliability, and on primary measures of success, contributes to understanding the focus of key accounting measures in historical developments regarding perceived success or failure, and in changing institutional practices in terms of ‘institutional work’, especially through valourizing either the actions or valourizing reports.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"524 - 548"},"PeriodicalIF":1.0,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41799056","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 : 2022-05-15DOI: 10.1177/10323732221088336
Sławomir Sojak
This study aims to present Paweł Ciompa’s (1867–1913) econometric theory of bookkeeping, associated with the banking sector and vocational education in Galicia, a territory seized by Austria as a result of the partition of Poland. Ciompa presented his theory of bookkeeping in Polish in the work Zarys ekonometryi i teorya buchalterii [An outline of econometrics and the theory of bookkeeping] and in German in Grundrisse einer Oeconometrie und die auf Nationalökonomie aufgebaute Natürliche Theorie der Buchhaltung [An outline of econometrics and the development of a natural theory of bookkeeping based on economics]. Both were published in Lviv in 1910. The concept presented in these works constitutes an original econometric and geometric approach to the description of economic phenomena. It has a didactic value despite the fact that it has not found many followers, and accounting historians find it difficult to place it unambiguously in the research trends of the turn of the nineteenth and twentieth centuries.
本研究旨在介绍PawełCiompa（1867–1913）的记账计量经济学理论，该理论与加利西亚的银行业和职业教育有关，加利西亚是奥地利因瓜分波兰而夺取的领土。Ciompa在《Zarys ekonometryi teorya bucharterii》（计量经济学和记账理论大纲）一书中用波兰语介绍了他的记账理论，在《Grundrise einer Oeconometrie und die auf Nationalökonomie aufgebaute Natürliche Theorie der Buchhaltung》（基于经济学的计量经济学和自然记账理论发展大纲）一文中用德语介绍了他的簿记理论。两者均于1910年在利沃夫出版。这些著作中提出的概念构成了描述经济现象的原始计量经济学和几何方法。尽管它没有找到很多追随者，但它具有说教的价值，会计历史学家发现很难将其明确地放在十九世纪和二十世纪之交的研究趋势中。
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Pub Date : 2022-05-02DOI: 10.1177/10323732221084989
A. Szychta
The purpose of the article is to examine the premises and extent of the dissemination of business budgeting using publications in interwar Poland (1918–1939) and to indicate Polish authors’ sources of knowledge on this issue. The article also seeks to investigate whether budgeting was promoted and introduced in Poland to propel development in a nation that was reawakening as a country after more than 120 years of partitions. The dissemination of budgeting is considered in connection with the idea of rationalisation, which originated in the United States, and the scientific management movement in Europe that it influenced. The article shows Poles promoting business budgeting and their actions following the theory of progress in order to increase the prosperity of a country that was rebuilding a unified economic organism and national identity. The article contributes to the history of scientific management and accounting as it brings new elements by examining the non-Western interwar environment.
{"title":"Business budgeting as a tool of scientific management and rationalisation in Poland in the interwar period","authors":"A. Szychta","doi":"10.1177/10323732221084989","DOIUrl":"https://doi.org/10.1177/10323732221084989","url":null,"abstract":"The purpose of the article is to examine the premises and extent of the dissemination of business budgeting using publications in interwar Poland (1918–1939) and to indicate Polish authors’ sources of knowledge on this issue. The article also seeks to investigate whether budgeting was promoted and introduced in Poland to propel development in a nation that was reawakening as a country after more than 120 years of partitions. The dissemination of budgeting is considered in connection with the idea of rationalisation, which originated in the United States, and the scientific management movement in Europe that it influenced. The article shows Poles promoting business budgeting and their actions following the theory of progress in order to increase the prosperity of a country that was rebuilding a unified economic organism and national identity. The article contributes to the history of scientific management and accounting as it brings new elements by examining the non-Western interwar environment.","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"393 - 424"},"PeriodicalIF":1.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46143029","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 : 2022-05-01DOI: 10.1177/10323732211095131
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 : 2022-05-01DOI: 10.1177/10323732221095132
{"title":"Accounting History Research in the Age of Digitalisation","authors":"","doi":"10.1177/10323732221095132","DOIUrl":"https://doi.org/10.1177/10323732221095132","url":null,"abstract":"","PeriodicalId":45774,"journal":{"name":"Accounting History","volume":"27 1","pages":"302 - 303"},"PeriodicalIF":1.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46625889","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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