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Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci

Accounting Historians Journal

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …

Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni

Accounting Historians Journal

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in italy. following financial problems immediately after World War i and during the 1920s, the company was subsequently taken under the umbrella of the italian state's financial holding unit, the institute for industrial reconstruction (iri), in the 1930s. utilizing lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors …

Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Letter From A Teenage Accounting Clerk In 1846: A Hidden Voice In A Micro-History Of Modern Public Accountancy, T. A. Lee

Accounting Historians Journal

The purpose of this paper is to demonstrate use of archival material to access a hidden voice in accounting history and provide social context in the form of a biographical micro-history of public accountancy. The archival material is a letter written in 1846 by a Scottish teenage public accountancy clerk. An analysis of the letter gives insight to the employment and social life of the clerk in mid-19th century Scotland and also identifies a notorious character in Scottish public accountancy. The paper reveals the importance of social connections, religion, communication, and transport to middle-class Victorian Scots and, more generally, reminds …

Rethinking The Role Of Management Consultants As Disseminators Of Business Knowledge: Knowledge Flows, Directions, And Conditions In Consulting Projects, Andrew Sturdy, Karen Handley, Timothy Adrian Robert Clark, Robin Fincham

Research Collection Lee Kong Chian School Of Business

Consultants are seen as core agents in the dissemination of business knowledgethrough their relative expertise and/or rhetorical and knowledge management practices.However, relatively few studies focus specifically on their role in projects with clientorganisations. This paper examines knowledge flow in consultancy projects fromlongitudinal observation and interview research as well as a survey of clients andconsultants working together. Our analysis suggests that the conventional view ofconsultants as disseminators of new management ideas to clients is, at best,exaggerated and certainly misrepresents their role in project work. Firstly, it tends tooccur by default rather than by design. More importantly however, learning is oftenconcerned with …

August 2007, Inland Empire Business Journal

Inland Empire Business Journal

Want to Motivate Employees? 10

Make the Most of Your White Space 11

Palm Springs Art Museum --Cultural Icon of the Desert 18

School's in Session: A Lesson on Hiring Recent Graduates 25

Economic Outlook 39

Enhanced Business Reporting: A Reemergence Of 19th Century Gaap Policies, Chester H. Brearey

Student Scholarship

Existing literature on financial reporting practices within the first wave of regulation- the Interstate Commerce Commission may have its historical roots in the work of Charles Francis Adams Jr., and his fellow Commissioners contained within the financial reporting requirements established through state regulation in the Annual Reports of the Board of Railroad Commissioners in The Commonwealth of Massachusetts 1870 - 1913. In addition, the regulatory environment and the scope of railway activities found within the afore-mentioned reports may throw light on the question of what forces converted the simply recording technology of the Italian merchants of the fourteenth and fifteenth …

Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd

Accounting Historians Journal

In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …

Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward …

Balanced Innovation Management, David R. King

Management Faculty Research and Publications

The Department of Defense has demonstrated success in managing innovation. The military’s approach to innovation management extends beyond traditional distinctions between internal and external innovation modes. Summarizing specific innovation strategies available to managers develops recognition of this growing reality. The article concludes with resulting lessons that can be more widely adopted by managers.

Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis

Accounting Historians Journal

Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of cooperative associations survive from the early 18th century. The Mun Clan Association accounts are examined to reveal their organizing principles and accuracy. The accounts demonstrate a highly accurate system that was intermediate between single-entry and double-entry accounting. While they are not from a commercial house, the accounts display sophisticated book­keeping techniques designed to maximize rationality within a Confucian moral economy.

Auditor Switching And The Great Depression, Alan John Richardson

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Is Support For Strategic Flexibility, Environmental Dynamism, And Firm Performance, Michael J. Zhang

WCBT Faculty Publications

Increasingly, strategic flexibility has been viewed as a critical organizational competency that enables firms to achieve and maintain competitive advantage and superior performance. In this study, the relationship between IS support for strategic flexibility and the bottom-line performance of firms is investigated, as well as the moderating effects of environmental dynamism on that relationship. Using both survey and archival data, IS support for strategic flexibility was positively associated with profitability and labor productivity only when there was a high degree of environmental changes and uncertainty.

Santa Clara Magazine, Volume 47 Number 2, Fall 2005, Santa Clara University

Santa Clara Magazine

6 - THE DRIVE TO CREATE by Elizabeth Kelley Gillogly '93. Albert Hoagland, an adjunct professor at SCU for more than 20 years, helped to build the first disk drive. Now is he working to preserve the history of magnetic disk storage.

10 - UNFINISHED MESSAGE by Toshio Mori. We share an excerpt from a collection of short stories by Mori, whose work highlights the plight of Japanese immigrants in the U.S. during World War II. The book is a part of the California Legacy Series, a partnership between SCU and Heyday Books.

14 - THE FAMILIAR STRANGER By Cynthia …

A Historical Context Analysis Of Changes In Content Management Ideology, William Lee Jr.

Theses and Dissertations

Digital content has grown continually over the past years, yet acceptance of a common definition of what is "content management" still generates debates in IS communities. This research will be a qualitative study using a combined approach of historical and context analysis of literary artifacts for drawing inferences to explore the evolutionary changes in content management ideology. Using a seven-step process, a specific structure is designed with a systematic approach to encounter the phenomena being researched and present the evidence of the results. Performing an analysis on the evolution of content management from a historical perspective will benefit researchers and …

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 …

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 …

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 …

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 …

A Biographical Sketch Of William Edward Hearn (1826-1888): A Slightly ‘Irish’ Perspective, Gregory C G Moore

Business Conference Papers

William Edward Hearn was the first Australian economist of international note. His major publication in the discipline of economics, Plutology (1863), was praised by the leading economists of the late-nineteenth century, including W. S. Jevons, A. Marshall and F. Y. Edgeworth. In this paper I trace the way in which Hearn's early experiences in Ireland shaped his economic views. I argue that he was just as much an Irish economist as an Australian economist.

This Conference Paper has since been published as:

Gregory C G Moore, 'The Anglo-Irish context for William Edward Hearn's economic beliefs and the ultimate failure of …

Spirits Of Defiance: National Prohibition And Jazz Age Literature, 1920-1933, Kathleen Morgan Drowne

English and Technical Communication Faculty Research & Creative Works

National Prohibition (1920-1933) ranks as one of the most divisive political controversies of the twentieth century, and its reverberations echoed through nearly every facet of American popular culture. Not surprisingly, many novelists and short story writers added their voices to this contentious public debate by incorporating into their works their interpretations of the wildly controversial federal liquor laws. In Spirits of Defiance, the first book to examine how American writers responded to the far-reaching effects of the Eighteenth Amendment, Kathleen Drowne analyzes the literary portrayals of bootleggers, moonshiners, revenuers, speakeasies, cabarets, and other specifically Prohibition-era characters and settings in a …

Feminising Prehistory, David Oldroyd

Accounting Historians Notebook

In a recent paper Oldroyd (2003) explored the idea, first gaining ground in the 19th century, that a time once existed in prehistory when society was universally matriarchal, and counting and calculation were the exclusive preserves of women. Despite the extreme antiquity of the subject, making proof difficult, there is some supporting evidence. The topic is noteworthy for a number of reasons, not least because it suggests an earlier place for women in the history of accounting than is usually acknowledged. In speculating that the first reckoning/accounting devices - a series of notched bone awls dating from the Upper Paleolithic …

An Analysis Of Factors That Have Influenced The Evolution Of Information Assurance From World War I Through Vietnam To The Present, Kelvin B. Scott

Theses and Dissertations

This study is an exploratory historical analysis of the factors that have influenced the evolution of military Information Assurance (IA) programs from World War I to the present. Although the term IA has recently been widely used throughout the Information Resource Management field (IRM), evidence indicates that information and information systems protection mechanisms were used during every U.S. Military conflict. This research proposes to increase the body of knowledge within the information systems management field by exploring the areas related to Information Assurance (IA) and the ultimate goal of U. S. Defensive Information Warfare. I found that significant events related …

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …

Small Firms And Technology: Acquisitions, Inventor Movement, And Technology Transfer, Anthony Breitzman, D. Hicks, M. Albert

College of Science & Mathematics Departmental Research

No abstract provided.

Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore

Theses and Dissertations

Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …