Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency

Oakes, Leslie S.; Miranti, Paul J.

doi:10.1016/0361-3682(95)00033-x

Cited by 32 publications

(21 citation statements)

References 4 publications

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“…We study successive regulatory reform initiatives and related forms of accounting and financial disclosures in the United States at the beginning of the twentieth century driven by three federal institutions: the Industrial Commission, the Bureau of Corporations, and the Federal Trade Commission. Extant accounting work looking at this period largely focuses on costing issues of railroad rate regulation by the Interstate Commerce Commission (Oakes and Miranti ; Miranti ; Sharfman ). We examine broader financial accounting issues of profits and returns, particularly the growing belief in the power of disclosing such information to solve the governance issues of the time.…”

Section: Introductionmentioning

confidence: 99%

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Radcliffe

Spence

Stein

2016

Contemporary Accting Res

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This paper explores the role of accounting in the attempted reform of the corporation during the "progressive era" in the United States. Focusing on the activities of three institutional bodies in the early twentieth century, the paper documents how their repeated recourse to "publicity," which relied crucially on accounting technologies, failed to turn the corporation into an entity more sensitive to the public interest. Specifically, two interrelated contributions are made to existing literature on accounting and corporate governance. Firstly, the paper documents the early historical development of the now taken-for-granted phenomenon of accounting and adjudicating at the entity level (Miller and Power 2013). Secondly, the paper offers a rejoinder to present-day projects of corporate governance which identify better and enhanced accountability as key to the successful reform of the corporation. During the progressive era, accounting expanded and territorialized new spaces, bringing trusts out of a hitherto secretive, private realm and into the view of the public. Yet this was not enough to engender substantive corporate reform.

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Section: Introductionmentioning

confidence: 99%

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Radcliffe

Spence

Stein

2016

Contemporary Accting Res

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“…Colville & McAulay, 1996). Not only do calculations rise and fall in prominence through the discursive nature of practice (Miller & Napier, 1993;Oakes & Miranti, 1996), but the numbers of finance and accounting enact discursive practice and provide accounts which warrant a particular version of 'reality' (e.g. Cooper & Hopper, 1990; also see Potter, 1996;Edwards, 1997).…”

Section: Stage 5: Expertizementioning

confidence: 98%

Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

McAulay

King

Carr³

1998

The British Accounting Review

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“…To further an understanding of accounting's past, various researchers have focused on prominent and influential accounting authors and academics such as Canning (Zeff, ), MacNeal (Zeff, ), Chambers (Al‐Hogail and Previts, ; Wolnizer and Dean, ; Dean and Clarke, ), Mathews, Gynther and Chambers (Whittington and Zeff, ) and Goldberg (Parker, ). Similarly motivated work has focused on practitioners (Heier, ; Nikitin, ; Scorgie, , ) and others (Oakes and Miranti, ). Notwithstanding, there have been many calls to broaden biographical study to include founders of key accounting firms, Auditors‐General and prominent regulators as well as less prominent, ‘hidden’ voices from the past (Lee, ).…”

Section: Informing Research On Accounting's Pastmentioning

confidence: 99%

Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business

Cobbin

Dean

Esslemont³

et al. 2013

Abacus

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The application of advanced digitization technologies to accounting and business archives has created new opportunities for accounting and business historians. The joint American Accounting Association and European Accounting Association Task Force (2006–2010) that examined digitization confirmed this. This paper explores these opportunities, along with some attendant challenges and cautions, with reference to the digitization of two significant archives located in Australia. The first is the archive of CPA Australia, a professional accounting association that has its beginnings in 1886 and which today has over 132,000 members. The second is the archive accumulated by the pre‐eminent accounting scholar Raymond Chambers during his long and extraordinarily productive tenure at the University of Sydney. Studies of surviving business records, biography and institutional history provide examples of scholarship that is enabled by digitization technology and which has the capacity to inform contemporary issues and debates.

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Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency

Cited by 32 publications

References 4 publications

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

Expertise and Learning: An Alternative Perspective on the Theory–practice Debate

Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business

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