2009
DOI: 10.1177/1032373209335294
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The census as accounting artefact: A research note with illustrations from the early Australian colonial period

Abstract: Carnegie and Napier (1996, p.7) call for studies in accounting history which expand or reinterpret the archive, contending that the results can provide "insight into accounting's present and future through its past". In this article the census is revealed as specifically grounded within the domain of accounting, and is presented as an artefact arising from a range of necessities to account and to satisfy obligations to be accountable. The prior, limited use made of census data in accounting history studies is… Show more

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Cited by 21 publications
(17 citation statements)
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“…The journal has also published several papers that are chiefly concerned with the discussion of particular archives of potential use to accounting historians (e.g. Potter, 2003; Rutterford et al , 2009; Bisman, 2009a; Flesher et al , 2010), together with questioning of “archival antiquarianism” in the discipline (e.g. Sy & Tinker, 2005, p.47).…”
Section: The Historiographical Landscape Of Accounting Historymentioning
confidence: 99%
“…The journal has also published several papers that are chiefly concerned with the discussion of particular archives of potential use to accounting historians (e.g. Potter, 2003; Rutterford et al , 2009; Bisman, 2009a; Flesher et al , 2010), together with questioning of “archival antiquarianism” in the discipline (e.g. Sy & Tinker, 2005, p.47).…”
Section: The Historiographical Landscape Of Accounting Historymentioning
confidence: 99%
“…By the early 1830s the wool trade had stimulated an economic boom that led to a doubling in Australian export volumes and a tripling in government revenue (McMichael, 2004). In spite of many citizens benefitting from economic development however, NSW remained a society of haves and have nots, with 40% of the population convicts still under sentence and only one quarter of the colony's children enrolled in school (Bisman, 2009).…”
Section: Discussionmentioning
confidence: 99%
“…The research utilises secondary data and legislation spanning more than five centuries, although it preferences nineteenth- and twentieth-century sources. Census data is useful (as recommended by Bisman, 2009), hence this article draws on available seventeenth-, nineteenth- and twenty-first census data that demonstrate how the state–church relationship moved towards the centre of Monsma and Soper’s (2009) continuum. This research focuses on the Church of England and its relationship with the English state, despite the current charity regulator also covering Wales.…”
Section: Approach and Methodsmentioning
confidence: 99%