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- Accounting -- Historiography; Accounting -- History (1)
- Accounting -- Historiography; Bibliographical citations -- Evaluation (1)
- Antonio; Cost accounting -- Spain -- History; Book industries and trade -- Spain -- History; Publishers and publishing -- Spain -- History (1)
- Bordazar de Artazu (1)
- British (1)
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- British -- History; Slaves -- Emancipation -- Economic aspects -- West Indies (1)
- Capital -- Accounting; Corporations -- Great Britain -- Accounting; Corporation law -- Great Britain -- History (1)
- Coahuiltecan Indians -- Social life and customs; Franciscans -- Missions -- Texas -- San Antonio River Valley -- History; Accounting -- Texas -- History (1)
- Corporate governance -- Great Britain -- History; Birmingham Small Arms (1)
- Cost accounting -- Spain -- History (1)
- Financial statements -- Great Britain; Value added -- Accounting (1)
- Financial statements -- United States -- History; Moody (1)
- Great Britain -- Colonies -- Fiji; Accounting -- Fiji -- History; Citizenship -- Fiji -- History (1)
- Hans-Joachim. Time and work in England 1750-1830; Productivity accounting; Industrial productivity -- Measurement; Time -- Economic aspects (1)
- Industries -- Social aspects -- Great Britain -- History (1)
- Institute of Chartered Accountants in England and Wales -- History; Accountants -- Certification -- Great Britain (1)
- John. Moody's Analyses of Investments (1)
- Samson (1)
- Slavery -- Economic aspects -- West Indies (1)
- Voth (1)
- William D. -- Portraits (1)
- William D.; Samson (1)
Articles 1 - 23 of 23
Full-Text Articles in Business
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements inclued: Editorial Annourncemnt: New submissions should be sent to the incoming editor; Accounting Historians Journal Prize Winners 2004; Academy of Accounting Historinas: 2005 Rsearch Conference; Eleventh World Congress of accounting Historians: First Announcement, Call for Papers; 17th Annual Conference on Accounting, Business & Financial History.
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting Historians Journal
The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …
Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe
Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe
Accounting Historians Journal
The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses traditional and critical forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between old and new perspectives on accounting history are discussed and linked to later …
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Accounting Historians Journal
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the well qualified chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership …
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting Historians Journal
This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source materials, the paper highlights the ways in which accounting helped translate imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the native population as …
Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen
Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen
Accounting Historians Journal
Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordazar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.
Accounting In History, Stephen P. Walker
Accounting In History, Stephen P. Walker
Accounting Historians Journal
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this …
Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson
Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson
Accounting Historians Journal
This paper argues that a complex of accounting measures : account books, inventories of accumulated wealth, and detailed instructions for production performance : were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission …
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Uniqueness is an attribute of greatness. Bill Samson was unique. No other accounting historian has had his likeness and his story told on the front page of The Wall Street Journal. Bill was the subject of such attention on July 16, 1997. But he would be the first to point out that being a poster child' for accounting history was not what pleased him the most. Rather, his life with Joan, their collection of pets, and perhaps the Harley which he drove with all the abandon of a 'rebel with a cause', were the center of the spirited person we …
Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby
Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby
Accounting Historians Journal
This paper takes as its starting point the relevance of a historical perspective to the study of corporate governance. Corporate governance is concerned with the institutions that influence how business corporations allocate resources and returns, and with the exercise of accountability to investors and other stakeholders. The historical model adopted is that of personal capitalism which is informed by scholars such as Chandler, and in the British context, Quail. Birmingham Small Arms, a quoted and diversified engineering company, was selected for analysis because although it was relatively large and adopted a holding company format, it retained many of the characteristics …
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Editorial announcement: Submissions, Please note that article submissions should be sent to the incoming editor; The Accounting Historians Journal, 1974-1992: Available on-line; The Academy of Accounting Historians, Vangermeersch Manuscript Aword, 2006: Eligibility and guidelines for submissions; Yearbook of the Accounting History Association, Japan: Abstracts of papers, Vol. 23 (2004); Eleventh World Congress of Accounting Historians: Call for Papers; Eighth Interdisciplinary Perspectives on Accounting Conference: Call for papers; Call for papers: Accounting, Business and Financial History, Special Issue; Call for papers: Accounting Fourm: Financial Accounting: Past, Present, and Future.
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting Historians Journal
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee …
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Accounting Historians Journal
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history …