The preservation and use of public resources: Transforming the immoral into the merely factual

Covaleski, Mark A.; Dirsmith, Mark W.

doi:10.1016/0361-3682(94)00028-t

Cited by 37 publications

(29 citation statements)

References 19 publications

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“…Covaleski and Dirsmith (1995) emphasise the need to understand the power and self-interest that reside within the various exemplars of formal organisations.…”

Section: Public Sector Budgeting and Governingmentioning

confidence: 99%

Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’

Ferry¹,

Eckersley

2012

Public Money & Management

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At the time of the 2010 General Election in the UK, all of the major political parties agreed that tackling the deficit was a priority. However, the affectivity towards this objective and rules were not agreed upon in terms of the timing and depth of necessary spending cuts.Nonetheless, within a year of taking office after the election, the Coalition Government of Conservatives and Liberal Democrats set out a series of policies and initiatives at three

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“…Covaleski and Dirsmith (1995) emphasise the need to understand the power and self-interest that reside within the various exemplars of formal organisations.…”

Section: Public Sector Budgeting and Governingmentioning

confidence: 99%

Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’

Ferry¹,

Eckersley

2012

Public Money & Management

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“…The general, unproblematic aspect of the belief in modern bookkeeping found its expression in the almost complete disregard of this aspect in the contemporary and later histories of the movement. The lack of historical appreciation of the role of accounting and accountants has been recently commented upon (Covaleski & Dirsmith, 1995;Fleischman & Marquette, 1986Marquette & Fleischman, 1992). In addition, one may infer this general acceptance of the applicability of the introduction of modern accounting practices into government from the almost complete absence of criticisms directed towards these practical reforms, even by the most strident critics of the reform movements.…”

Section: B Be Et Tt Te Er R G Go Ov Ve Er Rn Nm Me En Nt T T Th Hr Romentioning

confidence: 99%

“…2. See Covaleski and Dirsmith (1995) for an analysis of the manner in which the objective efficiency of accounting was combined with the subjective expertise of the accountant to help "reform" the government in Wisconsin under the leadership of the Progressive Governor La Follette. 3.…”

Section: B Be Et Tt Te Er R G Go Ov Ve Er Rn Nm Me En Nt T T Th Hr Romentioning

confidence: 99%

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Efficient accounting systems: justifying US accounting practice in an unregulated commercial environment

McMillan

1998

Accounting History

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A Ab bs st tr ra ac ct t This paper presents the contextual social discourse in which US accounting practices emerged within an unregulated commercial environment in the last two decades of the nineteenth century. This is shown to be in stark contrast to the emerging British accounting profession, which was influenced significantly by developments of governmental regulation of commerce, through bankruptcy laws and specific requirements for annual audits. In the US, appeals for professional expertise relied mainly on the promotion of the accountant's skill in designing and monitoring efficient accounting systems for the economic and moral well-being of society. The profession developed these practices without the aid of specific legal sanctions. The profession appealed through the marketplace for their skills to be used, because they would provide economic and moral benefits. It is shown that reform elements in US society used these widely accepted practices of the efficient accounting system to reform government, most explicitly and publicly in the reforms of the US Treasury Department by the Dockery Commission in 1895.K Ke ey yw wo or rd ds s: : Accounting systems; governmental reform; Dockery Commission.1 11 15 5

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“…Therefore, different strands of historical research in management accounting concur that we still have much to learn about the extent to which early cost systems met the demands of organizational objectives in varying circumstances (the Economics-Based School: Boyns and Edwards, 1997b; the Foucaldian School: Hoskin and Macve, 2000). In particular, we argue that an examination of the ways in which cost calculations mediated the enforcement of monopolies and regulated markets in many Southern European territories during the Middle Ages and the Renaissance could augment our understanding of the role of such systems in mature, 19th and 20th century public sector organizations (Covaleski and Dirsmith, 1995;Carmona and Mac ias, 2001) and the interrelationship between accounting and the state during the Renaissance (Miller, 1990).…”

Section: Introductionmentioning

confidence: 98%

Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525–1692)

Carmona

Donoso

2004

Journal of Accounting and Public Policy

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Regulated markets and state-owned monopolies characterized the economies of many Southern European territories around the end of the Middle Ages and during the Renaissance. Although this economic form was of considerable importance in implementing public policy at the time, investigation into the functioning of cost accounting in such contexts has been consistently neglected in accounting research. In this paper, we examine the role of cost systems in early regulated markets by focusing on the case of the soap production and distribution monopoly in the City of Seville, Spain. In 1423, the King of Castille granted the soap monopoly to the Duke of Alcal a as a reward for his war achievements, but pricing decisions rested in the hands of the local government. Disputes between the Duke of Alcal a and the local government (the parties) about the fair price of a pound of soap were negotiated after the development of tests that replicated the soap production process and determined its cost through complex calculations. Drawing on the insights of institutional sociology, we found that the test and its accompanying cost calculations provided credibility to the parties before their external constituents. Our data also revealed that the parties engaged in active agency with the King of Spain in order to shape the constitutive elements of the tests in their favor. In this way, they were able to manipulate to their own ends the use of newly purchased versus inventoried materials in the soap test and to incorporate into the total cost what present-day terminology would call the opportunity cost of the buildings, investments in inventory and machinery, and various employee expenses not previously considered.

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The preservation and use of public resources: Transforming the immoral into the merely factual

Cited by 37 publications

References 19 publications

Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’

Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’

Efficient accounting systems: justifying US accounting practice in an unregulated commercial environment

Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525–1692)

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