Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s

Quinn, Martin; Gibney, Desmond

doi:10.1080/21552851.2018.1440610

Cited by 4 publications

(1 citation statement)

References 40 publications

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“…Yet, accounting change is also influenced by intra-organisational factors, such as internal culture, power and politics (Buchanan 1997;Quattrone and Hopper 2001), and both factor types allow a better understanding of what happens during the process of change (Burns and Scapens 2000;Scapens 2006;Collier 2012;Quinn and Jackson 2014). In particular, Burns and Scapens (2000) add that management accounting practices in organisations play the same role of formal rules and norms and so can provide insightful knowledge about the origins of institutional transformation (Gervais and Quinn 2016;Quinn and Gibney 2018). They emphasise that institutionalised change in management accounting systems involves a certain amount of transformation of existing accounting practices and culture, thus originating new behaviours within the organisation.…”

Section: Theoretical Framework and Research Methodsmentioning

confidence: 99%

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

Guarini

Magli

Nobolo

2018

Accounting History Review

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This study analyses the accounting change that occurred as a consequence of the amalgamation of the municipalities of Milan and Corpi Santi in the years 1873-1876 and sheds light on the role played therein by accounting information. To explain the process of accounting change, the study adopts institutional theory, in particular, coercive isomorphism and the processual approach of Dawson. While coercive isomorphism shaped the process of municipal amalgamation, innovation in accounting practices also took place, greatly contributing to building the sense making of the new community. The accounting innovation consisted in the use of cost accounting logic to allocate revenues and expenditures between the two municipalities that in the end favoured the amalgamation and overcame the mandatory separation of published accounts. The study presents evidence that leading elected councillors and the chief accountant bolstered the process of accounting innovation. Apart from external organisational pressures posited by institutional theory, we suggest that, to explain accounting change within organisations, more emphasis should be given to the role played by individuals and contrasting interests during the institutionalisation process.

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Section: Theoretical Framework and Research Methodsmentioning

confidence: 99%

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

Guarini

Magli

Nobolo

2018

Accounting History Review

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A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist

Halabi

2024

AAAJ

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PurposeThis paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.Design/methodology/approachThe paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.FindingsThroughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.Practical implicationsWhile previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.Originality/valueBiographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

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List of publications on the economic and social history of Great Britain and Ireland published in 2018

Hale¹,

Raymond²,

Wright³

2019

The Economic History Review

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Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s

Cited by 4 publications

References 40 publications

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

Accounting for community building: the municipal amalgamation of Milan in 1873–1876

A well-rounded life: the story of Eva West – pioneer accountant, philanthropist and environmentalist

List of publications on the economic and social history of Great Britain and Ireland published in 2018

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