This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research has evolved throughout the new millennium, adopting a bibliometric approach. The study encompasses 1,044 documents. We examined metrics such as authorship distribution, geographical diversity, and thematic orientations, employing a methodology that quantitatively maps the intellectual landscape of accounting history for a comprehensive view. Our findings indicate widespread participation in the scientific debate, with contributions from around the globe and a growing trend in co-authored articles. Furthermore, our analysis identifies eight thematic clusters. In summary, this paper charts and systematizes these contributions, pinpointing key research areas and offering insights into the latest advancements and potential future directions in accounting history studies.
{"title":"Tracing the Evolution of Accounting History Research in the New Millennium: A Bibliometric Analysis of Publication Patterns in Specialist Journals","authors":"Nicola Rappazzo, Carmelo Marisca, Massimo Sargiacomo","doi":"10.2308/aahj-2023-037","DOIUrl":"https://doi.org/10.2308/aahj-2023-037","url":null,"abstract":"\u0000 This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research has evolved throughout the new millennium, adopting a bibliometric approach. The study encompasses 1,044 documents. We examined metrics such as authorship distribution, geographical diversity, and thematic orientations, employing a methodology that quantitatively maps the intellectual landscape of accounting history for a comprehensive view. Our findings indicate widespread participation in the scientific debate, with contributions from around the globe and a growing trend in co-authored articles. Furthermore, our analysis identifies eight thematic clusters. In summary, this paper charts and systematizes these contributions, pinpointing key research areas and offering insights into the latest advancements and potential future directions in accounting history studies.","PeriodicalId":503571,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141138598","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}
The paper follows Edwards’ (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy. The article supports the conclusion about the use of accounting for managerial purposes by examining the content of treatises written by members of the Puteani family, who fundamentally influenced accounting on noble estates in the Czech Lands during the agricultural revolution (late 1700s–1870s). The paper describes the structure and essence of cameralist accounting, which replaced the older bookkeeping style and was preferred over double-entry accounting by landowners. It demonstrates that cameralist accounting became an integrated part of the reforms applied at Czech noble estates during the agriculture revolution due to its objectives, which fully corresponded with the purposes of the owners for the management and development of their estates. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: N83; N13; M41; O16.
{"title":"Accounting on Czech Noble Estates during the Agricultural Revolution","authors":"Pavla Slavíčková","doi":"10.2308/aahj-2023-008","DOIUrl":"https://doi.org/10.2308/aahj-2023-008","url":null,"abstract":"\u0000 The paper follows Edwards’ (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy. The article supports the conclusion about the use of accounting for managerial purposes by examining the content of treatises written by members of the Puteani family, who fundamentally influenced accounting on noble estates in the Czech Lands during the agricultural revolution (late 1700s–1870s). The paper describes the structure and essence of cameralist accounting, which replaced the older bookkeeping style and was preferred over double-entry accounting by landowners. It demonstrates that cameralist accounting became an integrated part of the reforms applied at Czech noble estates during the agriculture revolution due to its objectives, which fully corresponded with the purposes of the owners for the management and development of their estates.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: N83; N13; M41; O16.","PeriodicalId":503571,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141143374","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}
This paper calls for greater ethical standards in the peer review process. Critical analysis through the lens of the COPE Ethical Guidelines for Peer Reviewers is performed on two reviews received on different versions of a paper from two different journals. Both are relentlessly negative. Neither is executed ethically. No justifiable significant criticism is evident. Both appear influenced by confirmation bias. One is characterized by apparent misreading of both the paper and the reviewer’s sources, plus failure to check criticism was valid. The rhetorical style of the other diminishes clarity, introduces ambiguity, and bewilders. It conveys overwhelming negativity with no supporting substance. This paper is the first to contribute to this theme in both the accounting and the accounting history literature. It is hoped it will encourage reviewers to be ethical, that it results in unethical reviews being more readily detected, and authors being better equipped to address reviewer comments.
{"title":"Unethical Peer Review","authors":"Alan Sangster","doi":"10.2308/aahj-2023-029","DOIUrl":"https://doi.org/10.2308/aahj-2023-029","url":null,"abstract":"\u0000 This paper calls for greater ethical standards in the peer review process. Critical analysis through the lens of the COPE Ethical Guidelines for Peer Reviewers is performed on two reviews received on different versions of a paper from two different journals. Both are relentlessly negative. Neither is executed ethically. No justifiable significant criticism is evident. Both appear influenced by confirmation bias. One is characterized by apparent misreading of both the paper and the reviewer’s sources, plus failure to check criticism was valid. The rhetorical style of the other diminishes clarity, introduces ambiguity, and bewilders. It conveys overwhelming negativity with no supporting substance. This paper is the first to contribute to this theme in both the accounting and the accounting history literature. It is hoped it will encourage reviewers to be ethical, that it results in unethical reviews being more readily detected, and authors being better equipped to address reviewer comments.","PeriodicalId":503571,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140762912","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}
This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations.
{"title":"Tracing Intellectual Origins in Accounting","authors":"S. Zeff","doi":"10.2308/aahj-2023-031","DOIUrl":"https://doi.org/10.2308/aahj-2023-031","url":null,"abstract":"\u0000 This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations.","PeriodicalId":503571,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139537711","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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