Publisher: Sage Publications   (Total: 1166 journals)

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Showing 1 - 200 of 1166 Journals sorted alphabetically
AADE in Practice     Hybrid Journal   (Followers: 6)
Abstracts in Anthropology     Full-text available via subscription   (Followers: 29)
Academic Pathology     Open Access   (Followers: 6)
Accounting History     Hybrid Journal   (Followers: 18, SJR: 0.527, CiteScore: 1)
Acta Radiologica     Hybrid Journal   (Followers: 1, SJR: 0.754, CiteScore: 2)
Acta Radiologica Open     Open Access   (Followers: 2)
Acta Sociologica     Hybrid Journal   (Followers: 39, SJR: 0.939, CiteScore: 2)
Action Research     Hybrid Journal   (Followers: 53, SJR: 0.308, CiteScore: 1)
Active Learning in Higher Education     Hybrid Journal   (Followers: 396, SJR: 1.397, CiteScore: 2)
Adaptive Behavior     Hybrid Journal   (Followers: 9, SJR: 0.288, CiteScore: 1)
Administration & Society     Hybrid Journal   (Followers: 18, SJR: 0.675, CiteScore: 1)
Adoption & Fostering     Hybrid Journal   (Followers: 25, SJR: 0.313, CiteScore: 0)
Adsorption Science & Technology     Open Access   (Followers: 9, SJR: 0.258, CiteScore: 1)
Adult Education Quarterly     Hybrid Journal   (Followers: 259, SJR: 0.566, CiteScore: 2)
Adult Learning     Hybrid Journal   (Followers: 51)
Advances in Dental Research     Hybrid Journal   (Followers: 11, SJR: 1.791, CiteScore: 4)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 35, SJR: 0.614, CiteScore: 2)
Advances in Mechanical Engineering     Open Access   (Followers: 156, SJR: 0.272, CiteScore: 1)
Advances in Methods and Practices in Psychological Science     Full-text available via subscription   (Followers: 20)
Advances in Structural Engineering     Full-text available via subscription   (Followers: 51, SJR: 0.599, CiteScore: 1)
AERA Open     Open Access   (Followers: 14)
Affilia     Hybrid Journal   (Followers: 6, SJR: 0.496, CiteScore: 1)
Africa Spectrum     Open Access   (Followers: 17)
Agrarian South : J. of Political Economy     Hybrid Journal   (Followers: 3)
Air, Soil & Water Research     Open Access   (Followers: 13, SJR: 0.214, CiteScore: 1)
Alexandria : The J. of National and Intl. Library and Information Issues     Full-text available via subscription   (Followers: 68)
Allergy & Rhinology     Open Access   (Followers: 5)
AlterNative : An Intl. J. of Indigenous Peoples     Full-text available via subscription   (Followers: 39, SJR: 0.194, CiteScore: 0)
Alternative Law J.     Hybrid Journal   (Followers: 12, SJR: 0.176, CiteScore: 0)
Alternatives : Global, Local, Political     Hybrid Journal   (Followers: 12, SJR: 0.351, CiteScore: 1)
Alternatives to Laboratory Animals     Full-text available via subscription   (Followers: 11, SJR: 0.297, CiteScore: 1)
American Behavioral Scientist     Hybrid Journal   (Followers: 26, SJR: 0.982, CiteScore: 2)
American Economist     Hybrid Journal   (Followers: 7)
American Educational Research J.     Hybrid Journal   (Followers: 259, SJR: 2.913, CiteScore: 3)
American J. of Alzheimer's Disease and Other Dementias     Hybrid Journal   (Followers: 23, SJR: 0.67, CiteScore: 2)
American J. of Cosmetic Surgery     Hybrid Journal   (Followers: 9)
American J. of Evaluation     Hybrid Journal   (Followers: 18, SJR: 0.646, CiteScore: 2)
American J. of Health Promotion     Hybrid Journal   (Followers: 35, SJR: 0.807, CiteScore: 1)
American J. of Hospice and Palliative Medicine     Hybrid Journal   (Followers: 47, SJR: 0.65, CiteScore: 1)
American J. of Law & Medicine     Full-text available via subscription   (Followers: 12, SJR: 0.204, CiteScore: 1)
American J. of Lifestyle Medicine     Hybrid Journal   (Followers: 7, SJR: 0.431, CiteScore: 1)
American J. of Medical Quality     Hybrid Journal   (Followers: 13, SJR: 0.777, CiteScore: 1)
American J. of Men's Health     Open Access   (Followers: 9, SJR: 0.595, CiteScore: 2)
American J. of Rhinology and Allergy     Hybrid Journal   (Followers: 11, SJR: 0.972, CiteScore: 2)
American J. of Sports Medicine     Hybrid Journal   (Followers: 247, SJR: 3.949, CiteScore: 6)
American Politics Research     Hybrid Journal   (Followers: 36, SJR: 1.313, CiteScore: 1)
American Review of Public Administration     Hybrid Journal   (Followers: 28, SJR: 2.062, CiteScore: 2)
American Sociological Review     Hybrid Journal   (Followers: 356, SJR: 6.333, CiteScore: 6)
American String Teacher     Full-text available via subscription   (Followers: 3)
Analytical Chemistry Insights     Open Access   (Followers: 26, SJR: 0.224, CiteScore: 1)
Angiology     Hybrid Journal   (Followers: 5, SJR: 0.849, CiteScore: 2)
Animation     Hybrid Journal   (Followers: 15, SJR: 0.197, CiteScore: 0)
Annals of Clinical Biochemistry     Hybrid Journal   (Followers: 10, SJR: 0.634, CiteScore: 1)
Annals of Otology, Rhinology & Laryngology     Hybrid Journal   (Followers: 20, SJR: 0.807, CiteScore: 1)
Annals of Pharmacotherapy     Hybrid Journal   (Followers: 58, SJR: 1.096, CiteScore: 2)
Annals of the American Academy of Political and Social Science     Hybrid Journal   (Followers: 51, SJR: 1.225, CiteScore: 3)
Annals of the ICRP     Hybrid Journal   (Followers: 4, SJR: 0.548, CiteScore: 1)
Anthropocene Review     Hybrid Journal   (Followers: 8, SJR: 3.341, CiteScore: 7)
Anthropological Theory     Hybrid Journal   (Followers: 48, SJR: 0.739, CiteScore: 1)
Antitrust Bulletin     Hybrid Journal   (Followers: 14)
Antiviral Chemistry and Chemotherapy     Open Access   (Followers: 2, SJR: 0.635, CiteScore: 2)
Antyajaa : Indian J. of Women and Social Change     Hybrid Journal   (Followers: 1)
Applied Biosafety     Hybrid Journal   (Followers: 1, SJR: 0.131, CiteScore: 0)
Applied Psychological Measurement     Hybrid Journal   (Followers: 21, SJR: 1.17, CiteScore: 1)
Applied Spectroscopy     Full-text available via subscription   (Followers: 27, SJR: 0.489, CiteScore: 2)
Armed Forces & Society     Hybrid Journal   (Followers: 25, SJR: 0.29, CiteScore: 1)
Arthaniti : J. of Economic Theory and Practice     Full-text available via subscription  
Arts and Humanities in Higher Education     Hybrid Journal   (Followers: 49, SJR: 0.305, CiteScore: 1)
Asia Pacific Media Educator     Hybrid Journal   (Followers: 1, SJR: 0.23, CiteScore: 0)
Asia-Pacific J. of Management Research and Innovation     Full-text available via subscription   (Followers: 3)
Asia-Pacific J. of Public Health     Hybrid Journal   (Followers: 15, SJR: 0.558, CiteScore: 1)
Asia-Pacific J. of Rural Development     Hybrid Journal   (Followers: 2)
Asian and Pacific Migration J.     Full-text available via subscription   (Followers: 8, SJR: 0.324, CiteScore: 1)
Asian Cardiovascular and Thoracic Annals     Hybrid Journal   (Followers: 2, SJR: 0.305, CiteScore: 0)
Asian J. of Comparative Politics     Hybrid Journal   (Followers: 5)
Asian J. of Legal Education     Full-text available via subscription   (Followers: 4)
Asian J. of Management Cases     Hybrid Journal   (Followers: 6, SJR: 0.101, CiteScore: 0)
ASN Neuro     Open Access   (Followers: 2, SJR: 1.534, CiteScore: 3)
Assessment     Hybrid Journal   (Followers: 19, SJR: 1.519, CiteScore: 3)
Assessment for Effective Intervention     Hybrid Journal   (Followers: 15, SJR: 0.578, CiteScore: 1)
Australasian J. of Early Childhood     Hybrid Journal   (Followers: 7, SJR: 0.535, CiteScore: 1)
Australasian Psychiatry     Hybrid Journal   (Followers: 18, SJR: 0.433, CiteScore: 1)
Australian & New Zealand J. of Psychiatry     Hybrid Journal   (Followers: 30, SJR: 1.801, CiteScore: 2)
Australian and New Zealand J. of Criminology     Hybrid Journal   (Followers: 546, SJR: 0.612, CiteScore: 1)
Australian J. of Career Development     Hybrid Journal   (Followers: 5)
Australian J. of Education     Hybrid Journal   (Followers: 51, SJR: 0.403, CiteScore: 1)
Australian J. of Management     Hybrid Journal   (Followers: 13, SJR: 0.497, CiteScore: 1)
Autism     Hybrid Journal   (Followers: 356, SJR: 1.739, CiteScore: 4)
Autism & Developmental Language Impairments     Open Access   (Followers: 16)
Avian Biology Research     Hybrid Journal   (Followers: 6, SJR: 0.401, CiteScore: 1)
Behavior Modification     Hybrid Journal   (Followers: 14, SJR: 0.877, CiteScore: 2)
Behavioral and Cognitive Neuroscience Reviews     Hybrid Journal   (Followers: 27)
Behavioral Disorders     Hybrid Journal   (Followers: 1)
Beyond Behavior     Hybrid Journal   (Followers: 1)
Bible Translator     Hybrid Journal   (Followers: 13)
Biblical Theology Bulletin     Hybrid Journal   (Followers: 24, SJR: 0.184, CiteScore: 0)
Big Data & Society     Open Access   (Followers: 55)
Biochemistry Insights     Open Access   (Followers: 7)
Bioinformatics and Biology Insights     Open Access   (Followers: 12, SJR: 1.141, CiteScore: 2)
Biological Research for Nursing     Hybrid Journal   (Followers: 7, SJR: 0.685, CiteScore: 2)
Biomarker Insights     Open Access   (Followers: 1, SJR: 0.81, CiteScore: 2)
Biomarkers in Cancer     Open Access   (Followers: 11)
Biomedical Engineering and Computational Biology     Open Access   (Followers: 13)
Biomedical Informatics Insights     Open Access   (Followers: 8)
Bioscope: South Asian Screen Studies     Hybrid Journal   (Followers: 4, SJR: 0.235, CiteScore: 0)
BMS: Bulletin of Sociological Methodology/Bulletin de Méthodologie Sociologique     Hybrid Journal   (Followers: 4, SJR: 0.226, CiteScore: 0)
Body & Society     Hybrid Journal   (Followers: 29, SJR: 1.531, CiteScore: 3)
Bone and Tissue Regeneration Insights     Open Access   (Followers: 2)
Brain and Neuroscience Advances     Open Access  
Brain Science Advances     Open Access  
Breast Cancer : Basic and Clinical Research     Open Access   (Followers: 12, SJR: 0.823, CiteScore: 2)
British J. of Music Therapy     Hybrid Journal   (Followers: 9)
British J. of Occupational Therapy     Hybrid Journal   (Followers: 251, SJR: 0.323, CiteScore: 1)
British J. of Pain     Hybrid Journal   (Followers: 31, SJR: 0.579, CiteScore: 2)
British J. of Politics and Intl. Relations     Hybrid Journal   (Followers: 39, SJR: 0.91, CiteScore: 2)
British J. of Visual Impairment     Hybrid Journal   (Followers: 14, SJR: 0.337, CiteScore: 1)
British J.ism Review     Hybrid Journal   (Followers: 18)
BRQ Business Review Quarterly     Open Access   (Followers: 1)
Building Acoustics     Hybrid Journal   (Followers: 4, SJR: 0.215, CiteScore: 1)
Building Services Engineering Research & Technology     Hybrid Journal   (Followers: 3, SJR: 0.583, CiteScore: 1)
Bulletin of Science, Technology & Society     Hybrid Journal   (Followers: 9)
Business & Society     Hybrid Journal   (Followers: 15)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 9, SJR: 0.348, CiteScore: 1)
Business Information Review     Hybrid Journal   (Followers: 17, SJR: 0.279, CiteScore: 0)
Business Perspectives and Research     Hybrid Journal   (Followers: 3)
Cahiers Élisabéthains     Hybrid Journal   (Followers: 1, SJR: 0.111, CiteScore: 0)
Calcutta Statistical Association Bulletin     Hybrid Journal   (Followers: 1)
California Management Review     Hybrid Journal   (Followers: 37, SJR: 2.209, CiteScore: 4)
Canadian Association of Radiologists J.     Full-text available via subscription   (Followers: 2, SJR: 0.463, CiteScore: 1)
Canadian J. of Kidney Health and Disease     Open Access   (Followers: 8, SJR: 1.007, CiteScore: 2)
Canadian J. of Nursing Research (CJNR)     Hybrid Journal   (Followers: 15)
Canadian J. of Occupational Therapy     Hybrid Journal   (Followers: 166, SJR: 0.626, CiteScore: 1)
Canadian J. of Psychiatry     Hybrid Journal   (Followers: 28, SJR: 1.769, CiteScore: 3)
Canadian J. of School Psychology     Hybrid Journal   (Followers: 12, SJR: 0.266, CiteScore: 1)
Canadian Pharmacists J. / Revue des Pharmaciens du Canada     Hybrid Journal   (Followers: 3, SJR: 0.536, CiteScore: 1)
Cancer Control     Open Access   (Followers: 2)
Cancer Growth and Metastasis     Open Access   (Followers: 1)
Cancer Informatics     Open Access   (Followers: 4, SJR: 0.64, CiteScore: 1)
Capital and Class     Hybrid Journal   (Followers: 10, SJR: 0.282, CiteScore: 1)
Cardiac Cath Lab Director     Full-text available via subscription   (Followers: 1)
Cardiovascular and Thoracic Open     Open Access   (Followers: 1)
Career Development and Transition for Exceptional Individuals     Hybrid Journal   (Followers: 10, SJR: 0.44, CiteScore: 1)
Cartilage     Hybrid Journal   (Followers: 6, SJR: 0.889, CiteScore: 3)
Cell Transplantation     Open Access   (Followers: 5, SJR: 1.023, CiteScore: 3)
Cephalalgia     Hybrid Journal   (Followers: 8, SJR: 1.581, CiteScore: 3)
Cephalalgia Reports     Open Access   (Followers: 4)
Child Language Teaching and Therapy     Hybrid Journal   (Followers: 34, SJR: 0.501, CiteScore: 1)
Child Maltreatment     Hybrid Journal   (Followers: 11, SJR: 1.22, CiteScore: 3)
Child Neurology Open     Open Access   (Followers: 6)
Childhood     Hybrid Journal   (Followers: 19, SJR: 0.894, CiteScore: 2)
Childhood Obesity and Nutrition     Open Access   (Followers: 12)
China Information     Hybrid Journal   (Followers: 9, SJR: 0.767, CiteScore: 2)
China Report     Hybrid Journal   (Followers: 11, SJR: 0.221, CiteScore: 0)
Chinese J. of Sociology     Full-text available via subscription   (Followers: 5)
Christian Education J. : Research on Educational Ministry     Hybrid Journal   (Followers: 1)
Chronic Illness     Hybrid Journal   (Followers: 6, SJR: 0.672, CiteScore: 2)
Chronic Respiratory Disease     Hybrid Journal   (Followers: 12, SJR: 0.808, CiteScore: 2)
Chronic Stress     Open Access  
Citizenship, Social and Economics Education     Full-text available via subscription   (Followers: 6, SJR: 0.145, CiteScore: 0)
Cleft Palate-Craniofacial J.     Hybrid Journal   (Followers: 8, SJR: 0.757, CiteScore: 1)
Clin-Alert     Hybrid Journal   (Followers: 1)
Clinical and Applied Thrombosis/Hemostasis     Open Access   (Followers: 32, SJR: 0.49, CiteScore: 1)
Clinical and Translational Neuroscience     Open Access   (Followers: 1)
Clinical Case Studies     Hybrid Journal   (Followers: 3, SJR: 0.364, CiteScore: 1)
Clinical Child Psychology and Psychiatry     Hybrid Journal   (Followers: 45, SJR: 0.73, CiteScore: 2)
Clinical EEG and Neuroscience     Hybrid Journal   (Followers: 8, SJR: 0.552, CiteScore: 2)
Clinical Ethics     Hybrid Journal   (Followers: 13, SJR: 0.296, CiteScore: 1)
Clinical Medicine Insights : Arthritis and Musculoskeletal Disorders     Open Access   (Followers: 3, SJR: 0.537, CiteScore: 2)
Clinical Medicine Insights : Blood Disorders     Open Access   (Followers: 1, SJR: 0.314, CiteScore: 2)
Clinical Medicine Insights : Cardiology     Open Access   (Followers: 8, SJR: 0.686, CiteScore: 2)
Clinical Medicine Insights : Case Reports     Open Access   (Followers: 1, SJR: 0.283, CiteScore: 1)
Clinical Medicine Insights : Circulatory, Respiratory and Pulmonary Medicine     Open Access   (Followers: 4, SJR: 0.425, CiteScore: 2)
Clinical Medicine Insights : Ear, Nose and Throat     Open Access   (Followers: 2)
Clinical Medicine Insights : Endocrinology and Diabetes     Open Access   (Followers: 33, SJR: 0.63, CiteScore: 2)
Clinical Medicine Insights : Oncology     Open Access   (Followers: 3, SJR: 1.129, CiteScore: 3)
Clinical Medicine Insights : Pediatrics     Open Access   (Followers: 3)
Clinical Medicine Insights : Psychiatry     Open Access   (Followers: 10)
Clinical Medicine Insights : Reproductive Health     Open Access   (Followers: 1, SJR: 0.776, CiteScore: 0)
Clinical Medicine Insights : Therapeutics     Open Access   (Followers: 1, SJR: 0.172, CiteScore: 0)
Clinical Medicine Insights : Trauma and Intensive Medicine     Open Access   (Followers: 4)
Clinical Medicine Insights : Urology     Open Access   (Followers: 3)
Clinical Medicine Insights : Women's Health     Open Access   (Followers: 4)
Clinical Nursing Research     Hybrid Journal   (Followers: 34, SJR: 0.471, CiteScore: 1)
Clinical Pathology     Open Access   (Followers: 5)
Clinical Pediatrics     Hybrid Journal   (Followers: 25, SJR: 0.487, CiteScore: 1)
Clinical Psychological Science     Hybrid Journal   (Followers: 16, SJR: 3.281, CiteScore: 5)
Clinical Rehabilitation     Hybrid Journal   (Followers: 78, SJR: 1.322, CiteScore: 3)
Clinical Risk     Hybrid Journal   (Followers: 5, SJR: 0.133, CiteScore: 0)
Clinical Trials     Hybrid Journal   (Followers: 22, SJR: 2.399, CiteScore: 2)
Clothing and Textiles Research J.     Hybrid Journal   (Followers: 28, SJR: 0.36, CiteScore: 1)
Collections : A J. for Museum and Archives Professionals     Full-text available via subscription   (Followers: 3)
Common Law World Review     Full-text available via subscription   (Followers: 17)
Communication & Sport     Hybrid Journal   (Followers: 8, SJR: 0.385, CiteScore: 1)
Communication and the Public     Hybrid Journal   (Followers: 2)
Communication Disorders Quarterly     Hybrid Journal   (Followers: 15, SJR: 0.458, CiteScore: 1)
Communication Research     Hybrid Journal   (Followers: 24, SJR: 2.171, CiteScore: 3)
Community College Review     Hybrid Journal   (Followers: 8, SJR: 1.451, CiteScore: 1)
Comparative Political Studies     Hybrid Journal   (Followers: 291, SJR: 3.772, CiteScore: 3)
Compensation & Benefits Review     Hybrid Journal   (Followers: 8)
Competition & Change     Hybrid Journal   (Followers: 12, SJR: 0.843, CiteScore: 2)

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Similar Journals
Journal Cover
Accounting History
Journal Prestige (SJR): 0.527
Citation Impact (citeScore): 1
Number of Followers: 18  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1032-3732 - ISSN (Online) 1749-3374
Published by Sage Publications Homepage  [1166 journals]
  • Accounting and entertainment: An introduction

    • Free pre-print version: Loading...

      Authors: Ingrid Jeacle
      Pages: 3 - 8
      Abstract: Accounting History, Volume 26, Issue 1, Page 3-8, February 2021.

      Citation: Accounting History
      PubDate: 2021-01-18T07:30:07Z
      DOI: 10.1177/1032373220980872
      Issue No: Vol. 26, No. 1 (2021)
       
  • Negative accounting stereotype: Enron cartoons

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      Authors: Michael Jones, Patricia Stanton
      Pages: 35 - 60
      Abstract: Accounting History, Volume 26, Issue 1, Page 35-60, February 2021.
      A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.
      Citation: Accounting History
      PubDate: 2021-02-22T12:57:10Z
      DOI: 10.1177/1032373220981424
      Issue No: Vol. 26, No. 1 (2021)
       
  • Announcement and Call for Papers: The Eleventh Accounting History
           International Conference

    • Free pre-print version: Loading...

      Pages: 168 - 169
      Abstract: Accounting History, Volume 26, Issue 1, Page 168-169, February 2021.

      Citation: Accounting History
      PubDate: 2021-02-22T12:56:19Z
      DOI: 10.1177/1032373221990473
      Issue No: Vol. 26, No. 1 (2021)
       
  • The Accounting History International Emerging Scholars’ Colloquium

    • Free pre-print version: Loading...

      Pages: 170 - 170
      Abstract: Accounting History, Volume 26, Issue 1, Page 170-170, February 2021.

      Citation: Accounting History
      PubDate: 2021-02-22T12:59:12Z
      DOI: 10.1177/1032373221990470
      Issue No: Vol. 26, No. 1 (2021)
       
  • Accounting History Virtual Seminar

    • Free pre-print version: Loading...

      Pages: 171 - 171
      Abstract: Accounting History, Volume 26, Issue 1, Page 171-171, February 2021.

      Citation: Accounting History
      PubDate: 2021-02-22T12:59:11Z
      DOI: 10.1177/1032373221990466
      Issue No: Vol. 26, No. 1 (2021)
       
  • Accounting and internal Mechanisms of Corporate Governance during the
           inter-war-period in France

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      Authors: Didier Bensadon
      Abstract: Accounting History, Ahead of Print.
      This article focuses on the role of accounting in governance arrangements. The French context is marked by the inexistence of external governance mechanisms and by the total lack of effectiveness of independent auditing. Therefore, the objective of this article is to shed light on the internal governance mechanisms implemented by the leading French aluminium producer during the inter-war period and the role played by accounting in this implementation. On the basis of the archives of the Compagnie Alais, Froges et Camargue (AFC) between 1921 and 1939, it appears that in a context marked by very strong external growth, management strengthened financial reporting systems and internal control procedures. In addition, the directors used the financial statements as early as 1923 to determine the financial effort of the AFC group and to measure the flows intended to finance the group’s material and financial investments. Accounting is unquestionably at the heart of AFC’s internal governance mechanisms.
      Citation: Accounting History
      PubDate: 2021-04-30T09:16:54Z
      DOI: 10.1177/1032373221989446
       
  • Vale Basil S. Yamey

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      Authors: Christopher J Napier
      Abstract: Accounting History, Ahead of Print.

      Citation: Accounting History
      PubDate: 2021-04-27T10:00:11Z
      DOI: 10.1177/10323732211009907
       
  • Call for Research Proposals The 15th Accounting History Symposium:
           Saturday, 3 July 2021

    • Free pre-print version: Loading...

      Abstract: Accounting History, Ahead of Print.

      Citation: Accounting History
      PubDate: 2021-04-23T09:35:02Z
      DOI: 10.1177/10323732211012125
       
  • Accounting History Research in the Age of Digitalisation

    • Free pre-print version: Loading...

      Abstract: Accounting History, Ahead of Print.

      Citation: Accounting History
      PubDate: 2021-04-22T10:53:12Z
      DOI: 10.1177/10323732211012127
       
  • Rudimentary capital budgeting for a utopian Italian colony in Australia:
           Accounting as an advocating device

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      Authors: Giulia Leoni
      Abstract: Accounting History, Ahead of Print.
      Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intellectual Melchiorre Peccenini, who advocated his utopian project of an Italian colony in Australia in a book published in Melbourne. By analysing his life and context, as well as his writings and use of calculations, the article reveals how accounting was embedded in the intellectual discourse of an individual and became an advocating device. With its results, this investigation contributes to the accounting biography tradition by extending its boundaries to include ordinary individuals who can provide new insights into accounting as a multi-purpose device.
      Citation: Accounting History
      PubDate: 2021-03-30T11:08:36Z
      DOI: 10.1177/1032373220981422
       
  • Accounting fraud before codification: An inquiry on budget misstatements
           in eighteenth-century Venice

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      Authors: Marisa Agostini, Riccardo Cella, Giovanni Favero
      Abstract: Accounting History, Ahead of Print.
      The article focuses on the understudied role of accounting information in financial fraud in pre-modern historical contexts where specific regulations and standards were absent. Following a systematic literature review, the authors adopt an enriched version of the ‘fraud triangle’ to correctly identify fraud in such a setting. A microhistorical approach allows them to identify an exceptional case documenting the use of accounting statements to disclose a financial fraud in a ceramic manufacturing partnership in late eighteenth-century Venice. The case is analysed to identify the role of accounting information in determining the purpose (incentive), the technical possibility (opportunity) and the consequences (rationalisation) of the fraud. The results emphasise the authorities’ use of accounting statements to assess the situation of the company and fix its crisis, rather than to sanction fraudulent behaviours.
      Citation: Accounting History
      PubDate: 2021-03-22T09:25:13Z
      DOI: 10.1177/1032373221989454
       
  • Disciplinary power in corporate governance: A Foucauldian analysis of the
           emergence and development of proxy advisors

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      Authors: Damien Lambert
      Abstract: Accounting History, Ahead of Print.
      Prior research in corporate governance has extensively investigated the mechanisms through which a variety of actors (financial analysts, investment managers, shareholder activists) monitor and discipline corporate executives. However, one recently emerged actor has received little attention so far: the proxy advisory firm. Mobilising Foucault’s concept of disciplinary power, this study uses historical analysis to examine the role of proxy advisors in corporate governance. This article shows that proxy advisors actively contributed to developing and implementing disciplinary mechanisms. This involves (1) hierarchical observations of corporations and their executives on a global scale. These observations are made available to institutional investors on proxy advisors’ voting platforms which have Panopticon-like features; (2) normalisation of judgements through the provision of generic voting policies, generic voting recommendations and corporate governance ratings prepared by proxy advisors and delivered to many institutional investors; (3) ritualised examination of the performance of corporations and of their executives during the annual general meeting, including record-keeping of all past voting results.
      Citation: Accounting History
      PubDate: 2021-03-05T11:40:43Z
      DOI: 10.1177/1032373220986232
       
  • Reflections on Chambers’ Odyssey

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      Authors: Geoffrey Whittington
      Abstract: Accounting History, Ahead of Print.
      This is a series of critical reflections on the contribution of Raymond J. Chambers to accounting thought, education and practice. It was stimulated by the recent publication of Accounting Thought and Practice Reform: Ray Chambers’ Odyssey, by Frank Clarke, Graeme Dean and Martin Persson, and draws extensively on the material presented in that book. It represents the author’s personal reflections on the material in The Odyssey rather than a comprehensive survey of the extensive literature surrounding Chambers’ work.
      Citation: Accounting History
      PubDate: 2021-02-16T09:41:48Z
      DOI: 10.1177/1032373220981410
       
  • ‘This looks like a job for an accountant! (with good funeral
           insurance)’: The changing roles of accountants in superhero comics from
           1938 to 2018

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      Authors: Sébastien Rocher, Mark Christensen, Yves Roy
      Pages: 9 - 34
      Abstract: Accounting History, Volume 26, Issue 1, Page 9-34, February 2021.
      The roles of accountant characters in a coherent genre of entertainment media, and over time, remain surprisingly under-researched. In this study, it is argued that the roles of accountants in society can be interpreted from longitudinal analyses of the roles played by accountant characters in entertainment media narratives depicting fictional worlds. Analysis is provided of narratives in which actantial and thematic roles are played by accountants in 178 US superhero comics’ narrative sequences between 1938 and 2018. The sequences were those in which at least one character is presented as an accountant. The study reveals that accountants have increasingly been portrayed in more positive than negative roles since the beginning of the twenty-first century and have become symbolic superheroes. At the same time, this study also shows that individual accountants do not last long in these narratives, even though they have a positive role. This article shows how one genre of entertainment media has conveyed an improved image of accountants in fictional worlds, to give them progressively a place of importance comparable perhaps to the one that their professional bodies argue they occupy in modern society. Even if some negativity is still attached to the accountant, their image is progressively changing for a better one based on the roles they played because they are accountants.
      Citation: Accounting History
      PubDate: 2020-09-22T03:25:44Z
      DOI: 10.1177/1032373220949942
      Issue No: Vol. 26, No. 1 (2020)
       
  • Measuring entertainment production at the Canadian Television Fund

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      Authors: Esther R Maier
      Pages: 61 - 79
      Abstract: Accounting History, Volume 26, Issue 1, Page 61-79, February 2021.
      In 1983, the Canadian government established a television fund to facilitate the development of a vibrant independent production sector by investing the production of domestic entertainment in four key genres. Over the next three decades, the annual budget of the Canadian Television Fund grew from C$35 million to over C$325 million1. In taking a stakeholder approach to explore the evolution evaluative practices at the Fund from 1983 to 2010, this study contributes to our understanding of performance measures as a networked practice. It also highlights the centrality of performance measures to multiple accountings of performance in the entertainment industry.
      Citation: Accounting History
      PubDate: 2020-07-09T12:24:01Z
      DOI: 10.1177/1032373220933706
      Issue No: Vol. 26, No. 1 (2020)
       
  • Calculative practices and socio-political tensions: A historical analysis
           of entertainment, arts and accounting in a government agency

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      Authors: Ruth Rentschler, Boram Lee, Nava Subramaniam
      Pages: 80 - 101
      Abstract: Accounting History, Volume 26, Issue 1, Page 80-101, February 2021.
      The article examines entertainment, arts and accounting practices of a national arts council that funds arts organisations and artists. It does so by investigating the first 25 years of annual reports of the Australian Council for the Arts (1973-1996), using media reports to triangulate the data. Set against a background of socio-political change, the study explicates the differing treatments of entertainment and the arts, as political parties come in and out of power, national policy shifts, and macro-economic changes occur. Guided by legitimacy theory, analysis of narratives and budgets as calculative practices in annual reports illustrates how the nexus between entertainment and the arts changes over time, with the emphasis or value placed on entertainment diminishing relative to the arts. We conclude that the arts council has become the ‘arts council for the performing arts’, calling into question moral, pragmatic and cognitive legitimacy of the arts council.
      Citation: Accounting History
      PubDate: 2020-08-05T04:46:05Z
      DOI: 10.1177/1032373220934894
      Issue No: Vol. 26, No. 1 (2020)
       
  • From preservation to entertainment: Accounting for the transformation of
           participation in Italian state museums

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      Authors: Deborah Agostino, Michela Arnaboldi
      Pages: 102 - 122
      Abstract: Accounting History, Volume 26, Issue 1, Page 102-122, February 2021.
      This study investigates the evolution of performance measures in Italian state museums, alongside the evolution of their role from preservation institutes to entertainment sites, remodelling themselves as participatory museums of the digital era. Italian autonomous state museums, and in particular four of these museums, were chosen as the main field of analysis because this category of state museums was affected the most by the move from the participatory to the entertainment model through successive reforms. Results underlined a renewed role for entertainment, which acted as a mediator between the notion of enjoyment and that of knowledge; the primary importance of the measure about the number of visitors, which assumed different nuances along the years; and the double function of digital technologies in entertaining visitors and providing new sources of measurement.
      Citation: Accounting History
      PubDate: 2020-08-06T09:42:23Z
      DOI: 10.1177/1032373220934893
      Issue No: Vol. 26, No. 1 (2020)
       
  • The annual general meeting for Australian football clubs: An
           accountability and entertainment event

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      Authors: Abdel K Halabi
      Pages: 123 - 145
      Abstract: Accounting History, Volume 26, Issue 1, Page 123-145, February 2021.
      The Annual General Meetings (AGMs) of Australian Football Clubs in the 1890s were a community event. These AGMs fulfilled the role of accountability, and the dissemination of financial and non-financial information, and were intertwined with a theatrical function. The theatrical aspects of the meeting which included the stage, enthusiastic participants, eminent dignitaries, cheering, applause and audience engagement meant AGMs were also an exercise in entertainment. Through the narratives of newspapers, this article sheds new light on the interrelationships between the accountability and social roles of the AGM.
      Citation: Accounting History
      PubDate: 2020-10-19T07:20:35Z
      DOI: 10.1177/1032373220953509
      Issue No: Vol. 26, No. 1 (2020)
       
  • Entertainment as an archival source for historical accounting research

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      Authors: Frances Miley, Andrew Read
      Pages: 146 - 167
      Abstract: Accounting History, Volume 26, Issue 1, Page 146-167, February 2021.
      This research champions indigenous voices and epistemes in accounting history. It corrects the hegemony of the coloniser’s voice in the archive and fills the archival vacuum with indigenous voices. This research presents the case of rice accounting in Cambodia. Cambodia was devastated by half a millennium of warfare and coups destroying written archives. The archives of the French coloniser are all that survive. That archive tells the coloniser’s version of rice accounting. To challenge that version of rice accounting, this research examines the story of rice accounting found in a traditional form of Cambodian entertainment: circus performance. Circus performance is a form of archive that captures collective memory, providing an indigenous voice and episteme. This research examines how, in preserving collective memory, traditional forms of entertainment can facilitate a richer understanding of accounting history when the written indigenous archive is impaired, destroyed or has failed to recognise the indigenous voice.
      Citation: Accounting History
      PubDate: 2020-11-27T06:40:26Z
      DOI: 10.1177/1032373220969219
      Issue No: Vol. 26, No. 1 (2020)
       
  • Accounting for natural disasters: An historical perspective

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      Pages: 172 - 173
      Abstract: Accounting History, Volume 26, Issue 1, Page 172-173, February 2021.

      Citation: Accounting History
      PubDate: 2020-11-25T10:28:50Z
      DOI: 10.1177/1032373220972835
      Issue No: Vol. 26, No. 1 (2020)
       
  • Shades of theory: A topic modelling of ways of theorizing in accounting
           history research

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      Authors: Paolo Ferri, Maria Lusiani, Luca Pareschi
      Abstract: Accounting History, Ahead of Print.
      The article aims to explore ways of theorizing in accounting history research. The article draws on findings originating from a semi-automated text analysis by means of topic modelling of 1,300 accounting history papers published between 1996 and 2015 across six journals most relevant to the discipline. Findings show the presence of a whole range of ways of theorizing at different levels of abstraction (from narrating to conceptualizing to theorizing settings to grand theorizing). Different ways of theorizing tend to be associated not only with specific research objects but also with specific journal types. Overall, both narrating and grand theorizing are relatively decreasing in favour of mid-range theorizing approaches, which seem to be on the rise.
      Citation: Accounting History
      PubDate: 2020-12-17T06:11:42Z
      DOI: 10.1177/1032373220964271
       
  • Accounting, educational institutions and local government in Italy
           (1886–1907)

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      Authors: Riccardo Semeraro, Giovanni Gregorini
      Abstract: Accounting History, Ahead of Print.
      Although little is known about accounting activities within educational institutions, even less is known about their relevance to local governments. By adopting an Anglo-Foucauldian perspective, an archival-based study is conducted in this article to investigate the accounting practices adopted by a religious congregation for the management of two vocational schools in Brescia, Italy, between 1886 and 1907. In such a context, which lacked an efficient and effective educational system and underwent socio-economic changes as a result of an incipient industrialisation process, the accounting practices proved to be crucial not only to ensure the proper functioning of the institutions under investigation, but also to deal with educational poverty. This study demonstrates that accounting practices have a constitutive role in pursuing equilibrium strategies within the dynamics of local government.
      Citation: Accounting History
      PubDate: 2020-12-07T11:10:11Z
      DOI: 10.1177/1032373220972174
       
  • Balancing the public interest and self-interest: The face of peer review
           in Australia

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      Authors: Wendy Shelton, Kerry Jacobs
      Abstract: Accounting History, Ahead of Print.
      The implementation of peer review by Australia’s two largest accountancy professional bodies during the 1990s provides a case study in which the interaction of the public interest and self-interest is examined. It is argued that on occasions where individual self-interest of members conflicts with self-interest of the collective, the public interest motivates a way forward.
      Citation: Accounting History
      PubDate: 2020-12-01T10:44:07Z
      DOI: 10.1177/1032373220972192
       
  • Fraud in New Zealand, 1840–1939

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      Authors: Radiah Othman, Rashid Ameer, Fawzi Laswad
      Abstract: Accounting History, Ahead of Print.
      This study analyses fraudsters and their motives in New Zealand’s post-colonial times, using Papers Past, from 1840 to 1939. The aim is to understand the past societal context concerning fraud crimes. The historical analysis reveals that fraud was reported as early as 1840, and since then, reports of fraud have grown rapidly. False pretences and representation were the most common types of fraud, and there was a greater proportion of male than female perpetrators. Female criminality was the main subject of discussion during the period studied, and often biased perceptions regarding how typical women should behave were expressed. The motives of perpetrators of fraud were mainly to maintain cohesion for the family. Overall, the motivations for committing fraud indicated social struggles rather than greed. There is also some evidence for how fraudsters from privileged social classes received lighter sentencing regardless of the grave nature of the offence.
      Citation: Accounting History
      PubDate: 2020-10-22T10:54:57Z
      DOI: 10.1177/1032373220949943
       
  • Discourses on public sector accounting reforms in China: A brief history
           (1949–2019)

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      Authors: Eagle Zhang
      Abstract: Accounting History, Ahead of Print.
      This article investigates China’s recent reform to adopt accrual accounting in its public sector. It aims to offer an understanding of the sociopolitical influences that have shaped the reform by contextualising it against a history of Chinese government accounting practice and its surrounding discourses. Based on archival and published materials from the PRC between 1949 and 2019, this article examines antecedent discourses on government accounting from academic, government and news media sources. It uses the accounting discourse as a vantage point to understand the intellectual developments and discursive shifts that have since come to explain the recent Chinese government accounting reforms in connection to the Chinese context. While discourses leading up to the reforms seem to echo Western concerns of New Public Management on the surface, the analysis of this article demonstrates how the reforms respond to distinctly local pressures, ideas and objectives.
      Citation: Accounting History
      PubDate: 2020-09-18T07:22:30Z
      DOI: 10.1177/1032373220948627
       
  • Accounting as an instrument of power: The case of an Italian hospital in
           the late nineteenth century

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      Authors: Simone Lazzini, Mario Nicoliello
      Abstract: Accounting History, Ahead of Print.
      During the past few years, scholars have investigated accounting practices from different perspectives and in different contexts; however, the topics of accounting and fraud-corruption appear to be underresearched areas in accounting history literature. This article examines the case of Galliera Hospital of Genoa, established as Opera Pia De Ferrari Brignole Sale in 1877 by the Duchess Maria Brignole Sale. Currently, the Galliera Hospital is an important and specialised Italian hospital with 450 beds and almost 2,000 employees. Using the lens of Foucault’s governmentality and discipline power framework, this article explores how unforeseen events and misconduct can deeply change governance and control mechanisms, implying the adoption of empowered accounting practices. Thus, this article shows that accounting practices, when perceived as a real technology of government, allow the exercise of power. The study offers a relevant contribution to the extant accounting history literature by examining how accounting can be used as an instrument of power in the presence of misconduct.
      Citation: Accounting History
      PubDate: 2020-09-18T04:31:40Z
      DOI: 10.1177/1032373220948639
       
 
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