Recently added articles from Accounting History:
The Second World War and Soviet accounting
Feb 01, 2009; ... Abstract This article examines the rapid changes to Soviet accounting practice during World War II. The adaptation of the pre-war accounting system was required to meet the extraordinary demands of a conflict that saw as much as 40 percent of the national population under German ...
Juggling the books: the use of accounting information in circus in Australia
Feb 01, 2009; ... Abstract This article outlines the role of accounting information in circus in Australia in the approximate period 1847-1963. Responding to the call for an increased historical narrative in accounting, we have studied the literature, documentation and personal memoirs concerning circus ...
Turnover decisions of women accountants: using personal histories to understand the relative influence of domestic obligations
Feb 01, 2009; ... Abstract Studies of accountants' turnover intentions have been unable to demonstrate a clear link between conventional job-related antecedents and women's higher rates of turnover. This study utilizes narrative histories of three women, including the author herself, who have exhibited ...
Accounting in ancient Sri Lanka: some evidence of the accounting and auditing practices of Buddhist monasteries during 815-1017 AD
Feb 01, 2009; ... Abstract This article identifies evidence of the accounting and auditing practices that prevailed in ancient Sri Lanka (from 815 to 1017 AD) and discusses motives for using such practices by a religious institution. The archival method is used to collect data. The main sources of data ...
Accounting, gender and history: the life of Minna Canth
Feb 01, 2009; ... Abstract This article introduces Minna Canth, one of the earliest businesswomen in Finland, although better known as a pioneer of Finnish realistic literature and champion of the women's movement. The historical study method is applied together with a narrative and interpretative ...
Defining Islamic accounting: current issues, past roots
Feb 01, 2009; ... Abstract The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature that has identified itself as addressing "Islamic accounting". Much of this literature is prescriptive, though studies of actual practice, and of attitudes to ...
"In the interests of the children": accounting in the control of Aboriginal family endowment payments
Feb 01, 2009; ... Abstract This article contributes to an expanding literature concerned with the instrumentality of accounting and the consequences of its use within government-Indigenous relations. It examines a single case of how accounting was employed within the Australian state of New South Wales to ...
The Livret system: the interface of accounting and indentured labor in British Guiana
Feb 01, 2009; ... Abstract Between 1838 and 1920, over 200,000 Indians immigrated to British Guiana (BG) as indentured workers on sugar plantations (estates). During this period, different labor types (freedmen, indentured workers, and free immigrants) coexisted on the same BG estates and were paid the ...
Editorial: accounting in other places, accounting by other peoples
Feb 01, 2009; ... This double special issue features a range of articles based on conference papers that were presented at the fifth Accounting History International Conference (5AHlC) held in Banff, Canada during 9-11 August 2007. There were 66 papers included on the conference program. Eight of those papers ...
Editorial
Nov 01, 2008; ... This issue features four articles along with a message of appreciation to the 2007 adhoc referees. The articles have been written by scholars located in Portugal, the UK and the USA. Romeo and Rigsby examine the life and career of Seiden R. Hopkins and especially his pioneering ...
Disseminating professionalism: the influence of Selden Hopkins on the USA accounting profession
Nov 01, 2008; ... Abstract This article examines the contributions of Selden Hopkins in helping to establish and institutionalize the accounting profession in the USA during the two decades before the passage of the first Certified Public Accountant (CPA) law in 1896. He was the first editor of the first ...
Accounting and the annual general meeting: the case of the Edinburgh University Tea Club, 1920-45
Nov 01, 2008; ... Abstract This study investigates the historical role of the annual general meeting (AGM) and, in particular, examines the role of the AGM as an accountability mechanism. Few studies have adopted the context of the AGM, or organizational meetings generally, as a site for studying ...
The interplay of conceptions of accounting and schools of thought in accounting history
Nov 01, 2008; ... Abstract Paralleling the advent of different conceptions of accounting in the past two decades or so is the distinction between what are now known as the "traditional" and "new" schools of accounting history research. Viewing accounting as a social practice, as opposed to a mere ...
"Comparisons are odorous" (Shakespeare): financial performance and management competence at four Scottish colliery companies, 1900-46
Nov 01, 2008; ... Abstract The decline of British industry after 1870 has often been attributed to poor entrepreneurial decisions. This article uses a variety of sources, including published accounts, to compare entrepreneurial performance in four coal-mining companies (Edinburgh Colliery; Lothian Coal; ...
Financial Reporting and Global Capital Markets: a History of the International Accounting Standards Committee, 1973-2000
Aug 01, 2008; ... Financial Reporting and Global Capital Markets: a History of the International Accounting Standards Committee, 1973-2000 Kees Camfferman and Stephen Zeff Oxford University Press, Oxford, 2007 One can but salute the meticulous work of Camfferman and Zeff and the patience that has enabled ...
Indecent Disclosure: Gilding the Corporate Lily
Aug 01, 2008; ... Indecent Disclosure: Gilding the Corporate Lily F. Clarke and G. Dean Cambridge University Press, Cambridge, 2007. This captivating book, which builds on a number of previous books and articles by these two authors (see for example Clarke & Dean, 1992, 2005; Clarke et al., 1997, ...
Gatekeepers: the Professions and Corporate Governance
Aug 01, 2008; ... Gatekeepers: the Professions and Corporate Governance John C. Coffee Jr Oxford University Press, Oxford, 2006 Corporate governance has been very thoroughly studied in the aftermath of the disasters at the beginning of this century, as Coffee admits at the beginning of his book - ...
"Working rules for financial statements" and pre-Second World War financial reporting of Japanese industrial firms: the case of chemical firms
Aug 01, 2008; ... Abstract The purpose of this study is (1) to explore how financial reporting was practised under the condition of shareholders' effective governance that operated in Japanese industrial firms in the pre-Second World War period and (2) to investigate reasons why the Working Rules for ...
Elucidating needs, lifestyles, and community: researching a late eighteenth-century account book from Lexington, Virginia
Aug 01, 2008; ... Abstract This article deals with the search for the identity of the individual for whom an elaborate late eighteenth-century American account book was prepared. The article is also concerned with how the account book served the needs of this merchant and how the book reflects the ...
The curious case of the Occidental and Regal: the evolution of solvency and disclosure standards in the Australian life insurance industry
Aug 01, 2008; ... Abstract In 1990, the Australian life insurance industry was rocked by a scandal that threatened to destabilize consumer confidence in the ability of insurance providers to meet policyholder liabilities. The incident highlighted the nature of the agency problems that arise when ...