Accounting History publications 2011

Anderson, Malcolm

doi:10.1080/21552851.2012.728906

Cited by 6 publications

(4 citation statements)

References 92 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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“…The list also shows accounting historians engaging with the critical accounting literature, Critical Perspectives on Accounting and Accounting, Auditing and Accountability Journal being the most popular outlets for this type of study (Anderson 2012). However, the extent to which this epiphany has involved authors from outside the British Isles, North America and Australasia is unfortunately limited.…”

Section: Scope Of Accounting History Publishing and Educational Instimentioning

confidence: 99%

“…However, the extent to which this epiphany has involved authors from outside the British Isles, North America and Australasia is unfortunately limited. Of the 61 papers published in the English-language accounting history or 7 non-specialist accounting journals during 2011, only 11 were authored by scholars from outside these regions (Anderson 2012). 1 The United States is something of an outlier.…”

Section: Scope Of Accounting History Publishing and Educational Instimentioning

confidence: 99%

The ‘internationalisation’ of accounting history publishing

Jones

Oldroyd

2015

The British Accounting Review

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2015) 'The`internationalisation' of accounting history publishing.', British accounting review., 47 (2). pp. 117-123. Further information on publisher's website:http://dx.doi.org/10.1016/j.bar. 2014.11.003 Publisher's copyright statement: NOTICE: this is the author's version of a work that was accepted for publication in The British Accounting Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be re ected in this document. Changes may have been made to this work since it was submitted for publication. A de nitive version was subsequently published in The British Accounting Review, 47, 2, June 2015, 10.1016/j.bar.2014.11.003. Additional information:Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. delegates from across the world and 119 papers were presented -66% from academics from four countries (Italy, Turkey, UK and US). Most of these papers (75%) covered the period from 1800onwards. This paper sets out the contextual framework in which the papers presented at the World Congress should be viewed with particular reference to the problems faced by non-AngloSaxon academics trying to publish in English-language journals. It then introduces the papers accepted for the special issue, highlighting some of the overlapping themes. These papers cover a wider range of topics than is usual in English-speaking journals (two relating to British Shipbuilding, one on accounting developments from Mesopotamia to today, one on Japanese accounting in World War II and two on medieval accounting (in England and Turkey).

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Accounting History publications 2011

Cited by 6 publications

References 92 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

The ‘internationalisation’ of accounting history publishing

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