Subjects -> BUSINESS AND ECONOMICS (Total: 3541 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1229 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 24)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 4)
Accounting History     Hybrid Journal   (Followers: 11)
Accounting History Review     Hybrid Journal   (Followers: 16)
Accounting in Europe     Hybrid Journal   (Followers: 9)
Accounting Research Journal     Hybrid Journal   (Followers: 20)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 13)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 25)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access   (Followers: 1)
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access   (Followers: 1)
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 9)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 9)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 8)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 6)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access   (Followers: 1)
Journal of Economics, Finance and Accounting Studies     Open Access   (Followers: 1)
Journal of Empirical Research in Accounting     Open Access   (Followers: 2)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 8)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 13)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access   (Followers: 1)
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 50)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Accounting History
Journal Prestige (SJR): 0.527
Citation Impact (citeScore): 1
Number of Followers: 11  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1032-3732 - ISSN (Online) 1749-3374
Published by Sage Publications Homepage  [1174 journals]
  • Accounting and work in historical perspective

    • Free pre-print version: Loading...

      Authors: Didier Bensadon, Raluca Sandu, Henri Zimnovitch
      Pages: 188 - 193
      Abstract: Accounting History, Volume 27, Issue 2, Page 188-193, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:15:02Z
      DOI: 10.1177/10323732221094355
      Issue No: Vol. 27, No. 2 (2022)
       
  • The Robert W. Gibson Manuscript Award, 2021

    • Free pre-print version: Loading...

      Pages: 297 - 297
      Abstract: Accounting History, Volume 27, Issue 2, Page 297-297, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:17:11Z
      DOI: 10.1177/10323732221090765
      Issue No: Vol. 27, No. 2 (2022)
       
  • Ad Hoc Manuscript Referees – 2020 and 2021

    • Free pre-print version: Loading...

      Pages: 298 - 299
      Abstract: Accounting History, Volume 27, Issue 2, Page 298-299, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:15:34Z
      DOI: 10.1177/10323732221090775
      Issue No: Vol. 27, No. 2 (2022)
       
  • Accounting for Natural Disasters: An Historical Perspective

    • Free pre-print version: Loading...

      Pages: 300 - 301
      Abstract: Accounting History, Volume 27, Issue 2, Page 300-301, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:17:11Z
      DOI: 10.1177/10323732221095130
      Issue No: Vol. 27, No. 2 (2022)
       
  • Accounting History Research in the Age of Digitalisation

    • Free pre-print version: Loading...

      Pages: 302 - 303
      Abstract: Accounting History, Volume 27, Issue 2, Page 302-303, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:17:13Z
      DOI: 10.1177/10323732221095132
      Issue No: Vol. 27, No. 2 (2022)
       
  • Accounting for Death: An Historical Perspective

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      Pages: 304 - 305
      Abstract: Accounting History, Volume 27, Issue 2, Page 304-305, May 2022.

      Citation: Accounting History
      PubDate: 2022-05-02T05:17:11Z
      DOI: 10.1177/10323732211095131
      Issue No: Vol. 27, No. 2 (2022)
       
  • Overview of cost accounting practices in France from the early 19th
           century to the 1880s

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      Authors: Yves Levant, Henri Zimnovitch
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-06-24T05:17:19Z
      DOI: 10.1177/10323732221103906
       
  • Accounts from the Backwoods: The role of accounting in an early Upper
           Canada settlement

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      Authors: Ron Baker
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-06-21T05:06:47Z
      DOI: 10.1177/10323732221095601
       
  • Accounting in the organisation and life of a religious institution: The
           Monastery of Santa Ana in the eighteenth century

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      Authors: Delfina Gomes, Laura Maran, Domingos Araújo
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-06-01T05:35:35Z
      DOI: 10.1177/10323732221095628
       
  • Challenges of IFRS implementation in emerging economies: The case of
           Lebanon

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      Authors: Sami F. Sadaka
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-05-25T06:19:00Z
      DOI: 10.1177/10323732221093820
       
  • Non-IFRS and changes in accounting institutions – lessons from Nokia

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      Authors: Antti Rautiainen, Marko Järvenpää, Toni Mättö
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-05-18T12:39:43Z
      DOI: 10.1177/10323732221094033
       
  • Paweł Ciompa's econometric theory of bookkeeping

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      Authors: Sławomir Sojak
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-05-16T06:53:01Z
      DOI: 10.1177/10323732221088336
       
  • Business budgeting as a tool of scientific management and rationalisation
           in Poland in the interwar period

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      Authors: Anna Szychta
      Abstract: Accounting History, Ahead of Print.
      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.
      Citation: Accounting History
      PubDate: 2022-05-02T07:06:24Z
      DOI: 10.1177/10323732221084989
       
  • The contingent career path of the young George O. May

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      Authors: R.H. Parker
      Abstract: Accounting History, Ahead of Print.
      Bob Parker explains, in his first paragraph below, that George O. May was a major figure in US accounting. However, this paper was published in a location (Parker 2012) unlikely to be noticed by many accounting historians, let alone American ones. It was the idea of Steve Zeff (whose paper on the leaders of the US profession is referred to below) to ask if Accounting History would reprint it. I am grateful to the editors for doing so. The kind permission of the Devon History Society is acknowledged. The paper was written for Devonians rather than for accountants (though, of course, May and Parker were both born into or achieved these distinctions). For the avoidance of doubt, although there are newish places called Devon in the United States, we are referring here to the county in the southwest of old England. As usual, Bob’s writing provides a master class in clarity and efficiency. Typically, he does not make claims about theory, but we find by the end that he has developed one: seven pre-conditions for great success as an accountant in the late Victorian age. An obituary of Bob Parker was published in this journal in 2016 (Nobes 2016).C Nobes, Royal Holloway, University of London, England
      Citation: Accounting History
      PubDate: 2022-04-05T06:34:48Z
      DOI: 10.1177/10323732221084987
       
  • Examining intersecting lives: Luca Pacioli, father of accounting, and his
           friend, Leonardo da Vinci

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      Authors: Lawrence Murphy Smith
      Abstract: Accounting History, Ahead of Print.
      In 1494, the first printed book on double-entry accounting was written by Franciscan Friar Luca Pacioli, later called the Father of Accounting. He would become close friends with Leonardo da Vinci, the iconic symbol of the Renaissance. This study analyzes simultaneously the lives of Pacioli and Leonardo, using a ‘biographical lens’ approach, incorporating older research and more recent work, to shed new light on their lives and contributions, providing a glimpse of how they became friends, where their lives intersected, some interests they shared, and how each contributed to the other's work. Preparers and users of financial information are indebted to Luca Pacioli for his monumental role in the development of accounting. His friend, Leonardo, made myriad contributions to art and science, notably world-famous paintings such as the Last Supper. Pacioli and Leonardo changed the course of history with their exceptional contributions, sometimes collaborating, to their respective fields.
      Citation: Accounting History
      PubDate: 2022-04-04T08:12:50Z
      DOI: 10.1177/10323732221084988
       
  • On Edwards’ A history of corporate financial reporting in Britain

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      Authors: Kees Camfferman
      Abstract: Accounting History, Ahead of Print.
      This paper discusses Edwards’ monograph A History of Corporate Financial Reporting in Britain (2019), drawing comparisons with the 1989 edition. Apart from a general overview and appreciation of the book, the paper discusses two aspects in more detail. It is argued that the focus on Britain, while justified, leads to an understatement of important elements of Britain's interaction with the outside world. It is also argued that, despite the book's professed adoption of agency theory as a theoretical lens, its approach is better characterised as an inductive approach in which the historical record itself offers the main issues, concepts and viewpoints out of which the historical narrative is constructed.
      Citation: Accounting History
      PubDate: 2022-03-17T05:30:54Z
      DOI: 10.1177/10323732221086968
       
  • Lessons from the Nickel Plate Road, 1881 to 1916: A Railroad Built to be
           Sold

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      Authors: Craig Foltin, Gary J. Previts, Dale L. Flesher
      Abstract: Accounting History, Ahead of Print.
      This study examines the operation of the New York, Chicago & St Louis Railroad Company, which is better known by the name, the Nickel Plate Road (NKP). The operations and financial reports from its inception through the period under study provide evidence that management adopted practices that contributed to a populist view of behaviour akin to the robber baron image. This added to social disruption, and the need for anti-trust regulation. Monopolistic tendencies of U.S. large-scale enterprises in the last decades of the nineteenth century motivated speculative investors to build the NKP for selling it to ensure anti-competitive aims of the acquirer. This article, based on the annual accounting reports, asserts that enabling such a structure guided NKP's activities. This demonstrates that laissez-faire business policy alone was failing to meet developing social constructs for an industrial society. Disclosure of accounting numbers became an expectation with the rise of the Interstate Commerce Commission and regulation demonstrating the public use of private interest. Regulating the socio-economic force of railroads and addressing the ‘railroad problem’ would require decades for government officials to effectively address.
      Citation: Accounting History
      PubDate: 2022-03-01T03:06:57Z
      DOI: 10.1177/10323732211067277
       
  • Vale, Paul J. Miranti, Jr.

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      Authors: Deirdre M. Collier
      First page: 185
      Abstract: Accounting History, Ahead of Print.

      Citation: Accounting History
      PubDate: 2022-04-07T11:18:14Z
      DOI: 10.1177/10323732221091860
       
  • From subordination to programming: The deadlocks of labour governance by
           numbers: Keynote address at the Tenth Accounting History International
           Conference

    • Free pre-print version: Loading...

      Authors: Alain Supiot
      First page: 194
      Abstract: Accounting History, Ahead of Print.

      Citation: Accounting History
      PubDate: 2022-04-07T12:06:05Z
      DOI: 10.1177/10323732221091862
       
  • Accounting and work in the charities: The case of an Italian institution
           in the nineteenth century

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      Authors: Mario Nicoliello, Farzaneh Jalali Aliabadi
      First page: 215
      Abstract: Accounting History, Ahead of Print.
      This research examines the processes of transformation of accounting systems as well as the activity and work of an ancient Italian charity titled the Congrega of the Apostolic Charity (the Congrega) from 1860 to 1886. During this period, various events occurred, such as changes in institutional activities as well as changes in the actors and accounting practices. The results of this study highlight the transition in accounting practices and reports caused by changes in the business of charities, and also how new rules and routines are institutionalised. We show that the changes in the composition of human resource – and the associated costs and reporting – are institutionalised following the changes in activities of the Congrega. We argue that the accounting transition in the Congrega, led by social and political changes, can be explained using an institutional framework, by the changes that occurred in the context.
      Citation: Accounting History
      PubDate: 2022-03-17T05:31:57Z
      DOI: 10.1177/10323732221086973
       
  • Strategic change at the Hospital Saint-Jacques at Le Roeulx (Belgium),
           from the account book of Sister Magdelaine Delcourt

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      Authors: Eddy Edouard Felix, John Parkinson
      First page: 277
      Abstract: Accounting History, Ahead of Print.
      Prior to going on Crusade in 1202, Baldwin, bailiff of Le Roeulx, gave his house and associated income to found a hospital in the hope of saving his immortal soul. The original objective of the hospital was to sustain the poor and pilgrims (especially those undertaking the pilgrimage to Santiago de Compostela in Northern Spain (the Camino)). However, few pilgrims availed themselves of its facilities. The mission was then revised to look after the poor and to shelter the sick. By the seventeenth century augustine sisters of Ath administered the hospital. Sister Magdelaine Delcourt, the nun in charge, left us an account and information, covering the period 1625 to 1627. This gives a vivid picture of the financial and other affairs of the organisation for that period. The archaic nature of this record makes it largely inaccessible to the modern reader: this article renders it legible to current researchers.
      Citation: Accounting History
      PubDate: 2022-04-07T11:17:47Z
      DOI: 10.1177/10323732221087734
       
 
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