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Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
Please help us test our new pre-print finding feature by giving the pre-print link a rating. A 5 star rating indicates the linked pre-print has the exact same content as the published article.
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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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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