Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research

Richardson, Alan J.; MacDonald, Laura D.

doi:10.1080/00014788.2002.9728957

Cited by 13 publications

(6 citation statements)

References 40 publications

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“…Richardson and MacDonald (2002) also addressed the comparative dimensions of accounting history research by linking international business history to accounting history.…”

Section: Notesmentioning

confidence: 99%

Accounting's past, present and future: the unifying power of history

Carnegie

Napier

2012

Accounting, Auditing &Amp; Accountability Journal

143

148

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PurposeThe purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.Design/methodology/approachA retrospective and prospective essay focusing on developments in the historical accounting literature.FindingsThe special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.Research limitations/implicationsThe present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.Originality/valueIn addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

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“…Richardson and MacDonald (2002) also addressed the comparative dimensions of accounting history research by linking international business history to accounting history.…”

Section: Notesmentioning

confidence: 99%

Accounting's past, present and future: the unifying power of history

Carnegie

Napier

2012

Accounting, Auditing &Amp; Accountability Journal

143

148

View full text Add to dashboard Cite

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“…The focus on treaty organizations and relations among nations in this article responds to Richardson and MacDonald’s (2002) call to link accounting history to international business theory (cf. Carmona et al, 2010; Carnegie and Napier, 2002).…”

Section: Discussionmentioning

confidence: 99%

The cost of a telegram: Accounting and the evolution of international regulation of the telegraph

Richardson

2015

Accounting History

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The telegraph was the first practical use of electricity. It revolutionized commercial communication and facilitated the globalization of business. As the telegraph developed as a medium of international communication, regulation was needed to overcome administrative and technical issues, and, importantly, to establish accounting procedures for the distribution of the revenue to multiple national partners. This article traces the evolution of revenue allocation models through three international organizations that ultimately led to the creation of the International Telecommunications Union (ITU) in 1932. The shifts in revenue allocation methods are consistent with a shift in focus of regulation from growth to efficiency over the rapid development of the telegraph network. The procedures put in place are still used in the regulation of international telecommunications but with continuing conflict over their effects. The rules developed in the regulation of the telegraph also set the stage for the rise of expertise in the maintenance of international order and the development of accounting as an epistemic community in international relations.

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“…Zan, 1994;Zambon, 1995;Tyson, 1998). In the American case, while it Carnegie and Napier, 2002; Richardson and appears that a distinctive form of managerialism MacDonald, 2002), yet here looking almost two was developed from around 1850 along the lines centuries earlier, one discovers a particularly visuggested by Chandler (1977, 19861, with the 'in-sionary set of accounting and management innovavisible hand' of the market displaced by the 'visi-tions being either proposed or introduced in the ble hand' of management, serious questions Venice Arsenal, with at least three major elements remain about the provenance of the new manage-of interest. rial world (e.g., Macve, 1988, 1994).…”

Section: The Venice Arsenal In Accounting History: An European Focus?mentioning

confidence: 93%

Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century

Zan¹

2004

Accounting and Business Research

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This paper investigates managerial ideas and accounting notions developing at the Venetian state shipyard, the Arsenul, in the turn of the 16th century, with three major elements of interest. First, it shows the existence of rather sophisticated managerial and accounting discourse in the Renaissance period, where modern forms of management through accounting can be highlighted inside the 'Venetian method'. Second, it allows for an understanding of the evolution of accounting discourse over time: in the particular time span under investigation (1580-1643) new concepts and notions emerged, coupled with new ways of talking about managing issues through emerging accounting concepts (the invention of the idea of work in progress; costing expertise and other calculative practices). Third, it shows how a modern form of economic discourse gradually established itself in the face of hostile social and moral norms. The event under investigation describes a process in which the formal meaning of the economic (Polanyi, 1977) took place, with its associated moral imperative of organising and economising, conflicting to a large extent with social order. Though the term efficiency never appears in the documents, its ethos and pathos are there, fostered by accounting and discourse about managing.

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Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research

Cited by 13 publications

References 40 publications

Accounting's past, present and future: the unifying power of history

Accounting's past, present and future: the unifying power of history

The cost of a telegram: Accounting and the evolution of international regulation of the telegraph

Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century

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