{"title":"John Franklyn Venner FCA:一位在非正统组织工作的正统派特许会计师","authors":"Ian Piper, Karen McBride, Alan Tait","doi":"10.2308/aahj-2023-001","DOIUrl":null,"url":null,"abstract":"\n John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\n Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":1.2000,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization\",\"authors\":\"Ian Piper, Karen McBride, Alan Tait\",\"doi\":\"10.2308/aahj-2023-001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.\\n Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.\",\"PeriodicalId\":43735,\"journal\":{\"name\":\"Accounting Historians Journal\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2023-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Historians Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/aahj-2023-001\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Historians Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/aahj-2023-001","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
摘要
John Franklyn Venner是伦敦金融城一家著名会计师事务所的注册会计师和高级合伙人。然而,在1940年至1945年间,Venner在非正统的绝密特种作战执行局(SOE)的核心工作,该机构旨在促进秘密战争。Venner利用财务控制、交易记录和定期财务报告的正统会计理念,与财政部和英格兰银行建立了牢固的信任和信心纽带。这为Venner提供了发展非正统融资计划的空间,包括黑市外汇交易,这些交易产生了数百万英镑的货币,并为战争做出了重大贡献。文纳于1955年去世,享年52岁。这部传记微观史利用档案资料,将他的故事从阴影中带了出来,并展示了一位著名的注册会计师如何在第二次世界大战期间驾驭国企的非正统世界。数据可用性:除了詹姆斯·文纳的两次采访记录外,所有使用的数据都可以从文本中引用的公共来源获得。
John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization
John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War.
Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews.
期刊介绍:
Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.