Accounting History Publications 2005

Anderson, Malcolm

doi:10.1080/09585200600969562

Cited by 5 publications

(2 citation statements)

References 82 publications

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“… 7. The proportion is 2.5 per cent, the calculation of which is based on an examination of the extensive annual compilations published in Accounting History – Foreman (2001a, 2003, 2004, 2007, 2008, 2009, 2010, 2011, 2013, 2015, 2016), and Accounting History Review – Anderson (2002a, 2002b, 2003, 2004, 2006, 2011, 2012a, 2012b, 2013, 2015). …”

mentioning

confidence: 99%

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Cobbin

Burrows

2018

Accounting History

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Within the accounting history literature, there exists a small sub-realm that focuses on the nexus between accounting and war and accounting and the military. This article is a review of 55 articles published in the new millennium (2000–2017) ranging across a 420-year period, encompassing many wars and periods of peace, and involving multiple countries. Several accounting issues including procedures, costing, budgeting, disclosure, financing, efficiency gender and culpability emerge. The availability of existing accounting knowledge forms the basis of the review, with accounting shown to be adaptive and reactive to the needs of the military (and the state) in peacetime and wartime emergency. Specifically, in applying existing accounting knowledge, accounting contributes to the military or war. Where new accounting knowledge is developed, accounting is influenced either by the needs of the military or the dictates of war.

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confidence: 99%

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Cobbin

Burrows

2018

Accounting History

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“…This article seeks to overcome this perspective in order to consider the complexity of an Italian Corte and seek the symbols and the exercise of power within the Corte's organizational and accounting system. The period analysed, from 1385 to 1471, is generally underresearched due to the difficulty of finding and translating original documents and to the prevalence of the English tradition in the international journals of accounting history (Anderson, 2002;Carmona, 2004;Williams & Wines, 2006). 23 The Corte as a form of social coalition was shaped by the Lord who, while spreading his power, had to find different forms of legitimacy, thus aligning the organization with its own environment (Cyert & March, 1963).…”

Section: Discussionmentioning

confidence: 99%

Physiognomy of a Corte organization: How power shaped management and accounting at the Estense Corte in Ferrara, Italy, from 1385 to 1471

Maran

Vagnoni

2011

Accounting History

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Corti 1 have been important entities in the history of Italy, as they fostered its economic growth after the medieval period. A Corte was characterized by two main elements, the Lord and the fortifications, the latter defining the physical boundaries of the Lord's power. The Lord had a favourable position in the Corte's coalition nature and thanks to this advantage he could order and structure the Corte, both adhering to behavioural codes and establishing hierarchy levels and accounting rules (Papagno, 1982). This article focuses in particular on the Estense Corte of Ferrara and its physiognomy from 1385 to 1471. Through analysis of original documents contained in historical archives, an attempt is made to define the exercise of the Lord's power and its relationship with both the Corte's organizational structure and its accounting system. The research seeks to uncover the symbolic significance of these, and sheds light on the evolution of the organization and the intertwined development of its accounting architecture.

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Publications on financial history 2006

Noiret

2008

Financial History Review

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Accounting History Publications 2005

Cited by 5 publications

References 82 publications

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Physiognomy of a Corte organization: How power shaped management and accounting at the Estense Corte in Ferrara, Italy, from 1385 to 1471

Publications on financial history 2006

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