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Letter From A Teenage Accounting Clerk In 1846: A Hidden Voice In A Micro-History Of Modern Public Accountancy, T. A. Lee Jan 2008

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 …


Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd Jan 2007

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 Jan 2007

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 …


Bringing The Home Front To The Battlefront : Mississippi Nurses During The Civil War, Laura Gillentine King Jan 2007

Bringing The Home Front To The Battlefront : Mississippi Nurses During The Civil War, Laura Gillentine King

Electronic Theses and Dissertations

No abstract provided.


Fear, Faith And The Fatherland : The Complexities Of Prejudice In The Civil Rights Movement, Kate Medley Jan 2007

Fear, Faith And The Fatherland : The Complexities Of Prejudice In The Civil Rights Movement, Kate Medley

Electronic Theses and Dissertations

No abstract provided.


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 Oct 2006

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] Oct 2006

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

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


The Dog Tribe, Jenny James Oct 2006

The Dog Tribe, Jenny James

Southern Anthropologist

No abstract provided.


Asylum-Seekers In Outer Space, A Perspective On The Intersection Between International Space Law And U.S. Immigration Law, Marc M. Harrold May 2006

Asylum-Seekers In Outer Space, A Perspective On The Intersection Between International Space Law And U.S. Immigration Law, Marc M. Harrold

Journal of Space Law

No abstract provided.


Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis Jan 2006

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 Jan 2006

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 Jan 2006

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] Jan 2006

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

Accounting Historians Journal

December issue


The Reinvention Of The American Newspaper Through Design / By Allen Thigpen, Allen Thigpen Jan 2006

The Reinvention Of The American Newspaper Through Design / By Allen Thigpen, Allen Thigpen

Electronic Theses and Dissertations

No abstract provided.


Ils En Ont Parle, Mary Elizabeth Roe Jan 2006

Ils En Ont Parle, Mary Elizabeth Roe

Honors Theses

The Dreyfus Affair, which began in 1894. was not only a political clash. It also engulfed the social and cultural worlds of France during the nineteenth and twentieth centuries. From the highest politician to the average French citizen, people from ever}' background were aware of the Dreyfus Affair and its implications for France. This Affair divided the people of France in every way possible and impressed itself upon every walk of French life for over a decade. With the aid of modem mass media, the Affair spread to every corner of France. By causing divisions in its cultural, social, and …


Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell Jan 2005

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 Jan 2005

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 Jan 2005

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 Jan 2005

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 …


Quantitative Analysis Of Land Loss In Coastal Louisiana Using Remote Sensing / By Patrick M. Wales, Patrick M. Wales Jan 2005

Quantitative Analysis Of Land Loss In Coastal Louisiana Using Remote Sensing / By Patrick M. Wales, Patrick M. Wales

Electronic Theses and Dissertations

No abstract provided.


Feminising Prehistory, David Oldroyd Oct 2004

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 …


Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

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 …


A Different Kind Of Civil Rights Work : The Gustavus Adolphus College Black Recruitment Program, William P. Hustwit Jan 2004

A Different Kind Of Civil Rights Work : The Gustavus Adolphus College Black Recruitment Program, William P. Hustwit

Electronic Theses and Dissertations

No abstract provided.


Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb Jan 2003

Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb

Accounting Historians Journal

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.


Professionalizing The Blues : The Economic Thrust Of An Indigenous Art Form In Mississippi, 1920-1945, William Preston Lauterbach Jan 2003

Professionalizing The Blues : The Economic Thrust Of An Indigenous Art Form In Mississippi, 1920-1945, William Preston Lauterbach

Electronic Theses and Dissertations

No abstract provided.


The Loss And Persistence Of Black-Owned Farms And Farmland: A Review Of The Research Literature And Its Implications, Jess Gilbert, Gwen Sharp, M. Sindy Felin Dec 2002

The Loss And Persistence Of Black-Owned Farms And Farmland: A Review Of The Research Literature And Its Implications, Jess Gilbert, Gwen Sharp, M. Sindy Felin

Journal of Rural Social Sciences

This paper reviews 115 articles and books published since 1971 that comprise almost all of the scholarly research on black farmers and land loss. It provides a general overview as well as discussion of the benefits of landownership for the black community. Several causes of black land and farm loss are reviewed: forced sales due to "heir property," lack of access to government programs, and continuing racial discrimination by lenders and government agencies. A number of the works cited provide possible ways to slow the loss of black-owned land, including strategies to increase the profitability of individual farms and increased …


Acsec Update, Volume 7, Number 1 October 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Oct 2002

Acsec Update, Volume 7, Number 1 October 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


9th World Congress Of Accounting Historians, Melbourne, Australia, July 30-August 3, 2002, Academy Of Accounting Historians Oct 2002

9th World Congress Of Accounting Historians, Melbourne, Australia, July 30-August 3, 2002, Academy Of Accounting Historians

Accounting Historians Notebook

The Ninth World Congress of Accounting Historians, held at the Rydges Hotel in Melbourne, Australia from July 30 through August 3, 2002, began with a visit to "The Louis Goldberg Collection" where conference attendees were treated to a private viewing of the library and a presentation by B. Potter on "The Louis Goldberg Collection at Deakin University: Conserving a Lifetime of Scholarly Endeavour." The conference was officially opened by Professor Pip Hamilton, Deputy Vice-Chancellor (Research) at Deakin University. Throughout the conference plenary sessions, paper presentation sessions, workshops and panels were offered.


Accounting Historians Notebook, 2002, Vol. 25, No. 2 (October) [Whole Issue] Oct 2002

Accounting Historians Notebook, 2002, Vol. 25, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle Jan 2002

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …