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Content
May 2024, Volume 34, Issue 1-2
- 1-47 How hegemony works: the fate of a presidential initiative
by Brian A. Rutherford - 49-77 Artists and their economic context. A comparison of payments to painters Caravaggio and Luca Giordano at the Pio Monte della Misericordia in seventeenth-century Naples
by Amedeo Lepore & Stefano Palermo & Andrea Ramazzotti - 79-107 ‘Accounting for the Music’. Institutional logics in the Regio Teatro Carolino of Palermo at the beginning of the nineteenth century
by Roberto Rossi & Warwick Funnell - 109-122 ‘American Bookkeeping’ in the late-nineteenth and early-twentieth centuries which was not American
by Sebastian Hoffmann & Stephen A. Zeff - 123-128 Accounting history publications 2023
by Martin E. Persson
September 2023, Volume 33, Issue 2-3
- 55-57 Reflections from the Editor’s Desk
by Cheryl S. McWatters - 59-80 Cheating ‘Jack Tar’: seafarers’ wages in Britain’s Royal Navy, 1754–1767
by Geoff Burrows & Phillip Cobbin & Jane Hronsky - 81-102 Measuring profit and performance, a cautionary tale: Birmingham Small Arms c.1911–c.1936
by Trevor Boyns - 103-133 Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)
by Arianna Lazzini & Simone Lazzini & Federica Balluchi - 135-139 In memory of Esteban Hernández Esteve, 1931–2023
by Yannick Lemarchand
January 2023, Volume 33, Issue 1
- 1-27 Learning from history. Deconstructing the charge-and-discharge system within an accountability context
by Inmaculada Llibrer Escrig & Susana Villaluenga de Gracia - 29-45 ‘Non è mai troppo tardi’. An Italian TV programme in the service of public education (1958–1967): an accounting [in] history perspective
by Damiano Cortese & Silvia Sinicropi - 47-52 Accounting history publications 2022
by Martin E. Persson - 53-53 Accounting [in] HistoryAccounting History Review Annual ConferenceEdge Hill University Business School
by Cheryl S. McWatters & Alisdair Dobie
September 2022, Volume 32, Issue 2-3
- 97-143 Fraud in accounting and audit research (1926–2019) – a bibliometric analysis
by Nicole V. S. Ratzinger-Sakel & Thorben Tiedemann - 145-171 Accounting analysis of the Achaemenes archives: a summative content analysis
by Mohammad Namazi & Fatemeh Taak - 173-199 Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model
by Irfan Ullah & Arshad Ali
January 2022, Volume 32, Issue 1
- 1-29 The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century
by Alessandro Capocchi & Paola Orlandini & Mariarita Pierotti & Stefano Amelio - 31-57 Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’
by Carmelo Marisca & Gustavo Barresi & Nicola Rappazzo - 59-89 Examining the relationships between revenues and their components and expenditures and their components using Markov-Switching regressions. Evidence from the municipality of Coimbra (1557–1836)
by José Luís Barbosa & Victor Ferreira Moutinho & Pedro Mendonça Silva - 91-95 28th Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Nantes Université – IAE Economie & Management 22, 23 and 24 March 2023
by Cheryl McWatters
September 2021, Volume 31, Issue 3
- 253-254 Accounting [in] history in the COVID-19 era
by Cheryl Susan McWatters - 255-285 The problematical nature of auditor independence: a historical perspective
by John Richard Edwards & Brian West - 287-314 Corporate capers, group accounting reforms
by Graeme Dean - 315-334 Gender stereotyping in public accounting: Price Waterhouse v. Hopkins
by Diane H. Roberts - 335-340 Accounting History Publications 2021
by Martin E. Persson
May 2021, Volume 31, Issue 2
- 129-164 Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples
by Alessandra Bulgarelli & Clelia Fiondella & Marco Maffei & Rosanna Spanò - 165-191 Edinburgh accountants in public practice pre-collective organisation: 1757–1834
by Thomas A. Lee - 193-214 Corporate governance in Japan in the 1930s and its impact on financial reporting practice
by Noguchi Masayoshi & Takashi Kitaura & Yuta Sumi & Yasuhiro Shimizu - 215-252 Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950
by Noguchi Masayoshi & Yuta Sumi & Yasuhiro Shimizu
January 2021, Volume 31, Issue 1
- 1-28 Public sector accounting and fiscal policy in Brazil (1906–1931): foreign credit negotiation and political use
by Adelino Martins - 29-71 Why Lenin failed to implement Marx’s concept of socialism: an accounting history of the Russian revolution, c.1917–1924
by Robert Arthur Bryer - 73-112 Depreciation during the second industrial revolution: the British cycle and motor vehicle industries, c.1896–c.1922
by Trevor Boyns - 113-120 Accounting history publications 2020
by Martin E. Persson - 121-123 In memory of Basil Selig Yamey, 1919–2020
by Richard Macve - 125-127 In memory of Dick Fleischman, 1941–2020
by David Oldroyd
September 2020, Volume 30, Issue 3
- 251-262 Accounts and assemblage: twists, turns, and the tales we tell
by Cheryl Susan McWatters - 263-289 From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks
by Pierre Gervais - 291-305 W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians
by Dale L. Flesher & Gary John Previts & Tonya Kay Flesher - 307-339 History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990)
by Yves Levant & Marc Nikitin - 341-361 The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections
by Trevor Boyns
June 2020, Volume 30, Issue 2
- 141-169 The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government
by Giacomo Manetti & Marco Bellucci & Luca Bagnoli - 171-206 Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily
by Alessandro Silvestri - 207-232 Making women visible in the (accounting) history of Colombia
by Carlos Orlando Rico-Bonilla - 233-242 From a history of accounting towards a philosophy of accounting communication
by Lisa Jack - 243-250 Accounting history publications 2019
by Martin E. Persson
January 2020, Volume 30, Issue 1
- 1-6 Special issue: interdisciplinary historical studies
by Greg Patmore & Mark Westcott - 7-43 Averages, indexes and national income: accounting for progress in colonial Australia
by Ben Huf - 45-68 Accounting for information infrastructure as medium for organisational change
by Sebastian K. Boell & Florian Hoof - 69-87 Risk shifting and the decline of defined benefit pension schemes in Australia
by Bernard Mees - 89-111 ‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency
by Robert Crawford - 113-136 The effect of academic literature on accounting regulation: evidence from leases in Germany
by Jan Friedrich - 137-137 Ad hoc referees – Accounting History Review 2019
by The Editors - 139-139 Announcement
by The Editors
September 2019, Volume 29, Issue 3
- 305-346 A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales
by Kevin Clarke & Jack Flanagan - 347-367 Global circulation and local adaptation of tax models: business tax in China, 1931–1949
by Yin Xu & Xiaoqun Xu - 369-389 The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation
by Sam McKinstry & Kirsten Kininmonth & Ken Mathieson - 391-395 25th Colloquium of the History of Management and Organizations
by The Editors - 397-398 Quantification in Accounting History
by The Editors
May 2019, Volume 29, Issue 2
- 161-163 Editorial
by Trevor Boyns & John Richard Edwards - 165-170 Malcolm Anderson 1970–2018: his academic career
by Roy Chandler & John Richard Edwards - 171-198 Locating moral boundaries in the early accountancy profession
by Stephen P. Walker - 199-220 Social class and social mobility among ICAEW members from the interwar period to the present day
by Derek Matthews - 221-241 The birth of industrial accounting in France: some curious paradoxes
by Yannick Lemarchand - 243-267 Accounting and performance monitoring in Tuscany: Larderello, 1836–1858
by Trevor Boyns & Fabrizio Cerbioni - 269-286 Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill
by Roy Chandler - 287-304 Accounting for the erosion of fixed assets 1863–1900. A case study
by John Richard Edwards
January 2019, Volume 29, Issue 1
- 1-37 Foucault and social and penal historians: the dual role of accounting in the French overseas penal colonies of the nineteenth century
by Antoine Fabre & Pierre Labardin - 39-78 The first women accounting masters in Italy: between tradition and innovation
by Maria-Gabriella Baldarelli & Mara Del Baldo & Stefania Vignini - 79-102 Tax failure: New Zealand's short-lived First World War Excess Profits Tax
by Rob Vosslamber - 103-139 The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)
by Joel Behrend & Marc Eulerich - 141-147 Accounting history publications 2018
by Martin E. Persson - 149-157 Accounting history publications 2017
by Martin E. Persson - 159-159 Ad hoc referees – Accounting History Review 2018
by The Editors
September 2018, Volume 28, Issue 3
- 145-148 Coincidences, contingencies, multiplicities and patterns
by Cheryl S. McWatters - 149-179 ‘Fair Value’ accounting as the normative Fisherian phase of accounting
by Tiago Cardao-Pito & João Silva Ferreira - 181-190 The role of Irving Fisher in the development of fair value accounting thought
by Garen Markarian - 191-198 The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’
by Charles Richard Baker - 199-202 Demystifying fair value accounting: rejoinder to Baker and Markarian
by Tiago Cardao-Pito & João Silva Ferreira - 203-206 Information ecosystems
by The Editors
May 2018, Volume 28, Issue 1-2
- 1-3 Indeed, ‘they do things differently there’
by Cheryl S. McWatters - 5-30 Accounting for community building: the municipal amalgamation of Milan in 1873–1876
by Enrico Guarini & Francesca Magli & Alberto Nobolo - 31-60 Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey
by Martin E. Persson & Stephan Fafatas - 61-84 Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s
by Martin Quinn & Desmond Gibney - 85-127 Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)
by Massimo Sargiacomo - 129-134 Josephine Maltby, 1954–2017
by The Editors - 135-135 In memoriam – Malcolm Anderson
by The Editors - 137-137 Ad hoc referees – Accounting History Review 2017
by The Editors - 139-141 Call for papers
by The Editors - 143-144 Accounting [in] History
by The Editors
September 2017, Volume 27, Issue 3
- 219-221 Historians but not necessarily so
by Cheryl S. McWatters - 223-248 Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries)
by José-Miguel Lana-Berasain - 249-278 Capital market effects around dividend announcements: an analysis of the Berlin stock exchange in 1895
by Jens Günther - 279-286 Accounting history publications 2016
by Malcolm Anderson - 287-287 Announcement
by The Editors - 289-290 Accounting for luxury: workshop and call for papers
by The Editors - 291-291 In Memoriam – Josephine Maltby
by The Editors
May 2017, Volume 27, Issue 2
- 115-142 A public sector accounting technology and its association with a transition to responsible government
by Ron Baker & Morina D. Rennie - 143-175 The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944
by Yuta Sumi - 177-199 The Chinese accounting reformation of the 1930s
by Lan Peng & Alistair M. Brown - 201-215 The farm as an accounting laboratory: an essay on the history of accounting and agriculture
by Martin Giraudeau - 217-217 referees – 2016
by The Editors
January 2017, Volume 27, Issue 1
- 1-25 Publication trends and the network of publishing institutions in accounting: data on , 1926–2014
by Christian Lohmann & Marc Eulerich - 27-72 Operational and accounting regulations in Spanish municipal
by José Manuel Prado-Lorenzo & Rufino García-Salinero & María Isabel González-Bravo - 73-99 A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany
by Markus Lampe & Paul Sharp - 101-114 Industrial profitability in the trans-World War II period, 1938–1950
by A. J. Arnold
September 2016, Volume 26, Issue 3
- 1-1 Editorial Board
by The Editors - 165-168 / Waiting for Gaignot
by Cheryl S. McWatters - 169-170 Professeur Yannick Lemarchand: a brief biography
by The Editors - 171-190 The advent of double-entry-based costing practices in the British engineering industry: Ransomes of Ipswich, 1856–1863
by Trevor Boyns & John Richard Edwards - 191-217 Costing in the early Industrial Revolution: gradual change to cost calculations at US cloth mills in the 1820s
by Pierre Gervais & Martin Quinn - 219-257 ‘’ ? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661–1683) and Paris brothers (1712–1726) episodes
by Keith Hoskin & Richard Macve - 259-284 From care of the poor to the great confinement: an exploration of hospital accounting in France
by Charles Richard Baker - 285-305 Putting all their eggs in one basket? Portfolio diversification 1870–1902
by Janette Rutterford & Dimitris P. Sotiropoulos - 307-331 Accounting and the government of the agricultural economy: Arrigo Serpieri and the Reclamation Consortia
by Massimo Sargiacomo & Luca Ianni & Antonio D’Andreamatteo & Luciano D’Amico - 333-350 Haskins & Sells’ – a profile in leadership thought (1955–1974)
by Dale L. Flesher & Gary John Previts - 351-371 Revisiting the birth of industrial accounting in France, a return to the actors involved
by Yannick Lemarchand - 373-379 Accounting History Publications 2015
by Malcolm Anderson - 381-381 Announcement
by The Editors
May 2016, Volume 26, Issue 2
- 161-163 Language and translation in accounting
by The Editors
July 2016, Volume 26, Issue 2
- 57-81 Stakeholders in annual reports under ownership concentration: a historical case of a Spanish brewery company
by Alonso Moreno & Macario Cámara - 83-105 Spies, debt and the well-spent penny: accounting and the Lisle agricultural estates 1533--1540
by Frances Myfanwy Miley & Andrew Farley Read - 107-129 Taking stock to yield a return: agricultural accounting, agronomometry and chemical statics in the early-nineteenth century
by Thomas Depecker & François Vatin - 131-160 Educating in economic calculus: the invention of the enlightened peasant via manuals of agriculture, 1830--1870
by Nathalie Joly
March 2016, Volume 26, Issue 1
- 1-4 Speculation, history, speculative history
by Cheryl S. McWatters - 5-24 Pacioli's double entry -- part of an intellectual and social movement
by Graeme Dean & Frank Clarke & Francesco Capalbo - 25-31 Double entry and the rise of capitalism: keeping a sense of proportion?
by Steven Toms - 33-40 Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation?
by Rob Bryer - 41-43 Response to Toms and Bryer
by Graeme Dean & Frank Clarke & Francesco Capalbo - 45-49 The social life of money
by Martin E. Persson
September 2015, Volume 25, Issue 3
- 177-182 Fertile ground: the history of accounting in hospitals
by Florian Gebreiter & William J Jackson - 183-199 Hospital accounting and the history of health-care rationing
by Florian Gebreiter - 201-217 The development of hospital financial accounting in the USA
by Dale L. Flesher & Annette Pridgen - 219-238 An era of governance through performance management - New Labour's National Health Service from 1997 to 2010
by Laurence Ferry & Simona Scarparo - 239-259 National hospital development, 1948-2000: The WHO as an international propagator
by Margit Malmmose - 261-265 Accounting History publications 2014
by Malcolm Anderson
July 2015, Volume 25, Issue 2
- 77-95 'A different army of the talented': negative outliers in the rise of professionalism in Victorian public accountancy
by Thomas A Lee - 97-120 The role of accounting in the making of the bank customer: transferring capital 'd'une main OISIVE dans une main LABORIEUSE'
by Anne Pezet & Samuel Sponem - 121-144 Alberto Ceccherelli (1885-1958): pioneer in the history of accounting practice and leader in international dissemination
by Valerio Antonelli & Massimo Sargiacomo - 145-165 An analysis of the role of a Chief Accountant at Guinness c. 1920-1940
by Martin R.W. Hiebl & Martin Quinn & Carmen Mart�nez Franco - 167-171 Accounting evolution to 1400: how to explain the emergence of new accounting techniques?
by Sebastian Felten
March 2015, Volume 25, Issue 1
- 1-26 The milieu of accountability of early companies in the Qīng Dynasty: evidence from the Sh�nghǎi-based print media
by Lan Peng & Alistair Brown - 27-41 National bank window dressing, 1866-1871
by Christopher Hoag - 43-67 Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries
by Lúcia Lima Rodrigues & Russell James Craig & Paulo Schmidt & Jos� Luis Santos - 69-73 The reckoning: financial accountability and the rise and fall of nations
by Paul F. Williams
November 2014, Volume 24, Issue 2-3
- 57-60 Accounting for victory
by Warwick Funnell & Stephen P. Walker - 61-81 'A paradise for profiteers'? The importance and treatment of profits during the First World War
by Anthony J. Arnold - 83-101 Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War
by Mark Billings & Lynne Oats - 103-117 The war, taxation and the Blackpool Tower Company
by Janette Rutterford & Peter Walton - 119-138 The 'science' of French public finances in the First World War
by Fabien Cardoni - 139-160 Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915-1918
by Valerio Antonelli & Raffaele D'Alessio & Roberto Rossi - 161-189 Cartoons as alternative accounting: front-line supply in the First World War
by F.M. Miley & A.F. Read - 191-209 Accounting for war risk costs: management accounting change at Guinness during the First World War
by Martin Quinn & William J. Jackson - 211-225 Haskins & Sells during the First World War and its aftermath
by Dale L. Flesher & Gary J. Previts - 227-233 Accounting History publications 2013
by Malcolm Anderson - 235-237 Merchants and profit in the age of commerce, 1680-1830
by Jochen Hoock
March 2014, Volume 24, Issue 1
- 1-5 Historical accounts, conversations and contexts
by Cheryl Susan McWatters - 7-26 Civil and common law influences on the Danish auditor's responsibilities in relation to fraud
by Claus Holm - 27-45 The spatial downgrading of accounting clerks: the case of Pont-�-Mousson
by Pierre Labardin - 49-50 Trade and Institutions in the Medieval Mediterranean: The Geniza Merchants and their Business World
by Francesco Guidi-Bruscoli - 51-52 A nation of small shareholders: marketing Wall Street after World War II
by Josephine Maltby
November 2013, Volume 23, Issue 3
- 227-252 The development of the accounting profession in the Holy Land since 1920: cultural memory and accounting institutions
by David M. Brock & Alan J. Richardson - 253-271 Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland
by Philip O'Regan - 273-293 Credit and accounting in early modern Italy: the case of the Monte di Piet� in Bologna
by Rebecca L. Orelli & Carlotta del Sordo & Massimo Fornasari - 295-315 Exploring the clientele of an accounting firm in early twentieth century America
by Lori L. Solsma & Dale L. Flesher - 317-322 Accounting History publications 2012
by Malcolm Anderson - 323-325 The fiscal case against statehood: accounting for statehood in New Mexico and Arizona
by Philip Colquhoun - 325-328 A history of management thought
by William J. Jackson
July 2013, Volume 23, Issue 2
- 117-139 Assessing the financial performance of Pergamon Press, 1964--1980
by Anthony J. Arnold - 141-160 Women in accounting occupations in the 1880 US Census
by Diane H. Roberts - 161-184 The role of the state in the development of accounting in the Portuguese--Brazilian Empire, 1750--1822
by Lúcia Lima Rodrigues & Alan Sangster - 185-212 The internationalization of accounting policy in a soft-law context: the case of Renault, 1980--1984
by Philippe Touron & Peter Daly - 213-215 Bread and ale for the brethren: the provisioning of Norwich Cathedral Priory, 1260--1536
by Jayne E. Bisman - 215-218 A country merchant 1495--1520: trading and farming at the end of the middle ages
by John Richard Edwards - 218-221 A history of management accounting: the British experience
by Richard K. Fleischman
March 2013, Volume 23, Issue 1
- 1-21 State accounting innovations in pre-unification Italy
by S. Coronella & A. Lombrano & L. Zanin - 23-47 Doctors under the microscope: the birth of medical audit
by William J. Jackson & Audrey S. Paterson & Christopher K.M. Pong & Simona Scarparo - 49-83 Merchant networks and accounting discourse: the role of accounting transactions in network relations
by Cheryl S. McWatters & Yannick Lemarchand - 85-105 The search for unity in the French accountancy profession, 1969--1996
by S. El Omari & J.-L. Rossignol & M. Saboly - 107-108 Inside the illicit economy: reconstructing the smugglers' trade of sixteenth century Bristol
by Sean McCartney - 109-111 La comptabilité publique en Europe 1500--1850
by Béatrice Touchelay - 112-114 Major contributors to the British accounting profession: a biographical sourcebook
by Stephen P. Walker
November 2012, Volume 22, Issue 3
- 199-225 ‘To bind the humbler to the more influential and wealthy classes’. Reporting by savings banks in nineteenth century Britain
by Josephine Maltby - 227-248 ‘Irish property should pay for Irish poverty’: accounting for the poor in pre-famine Ireland
by Ciarán Ó hÓgartaigh & Margaret Ó hÓgartaigh & Tom Tyson - 249-267 Fabio Besta: accounting thinker and accounting history pioneer
by Massimo Sargiacomo & Stefania Servalli & Paolo Andrei - 269-299 Opening the door to accounting change. Transformations in Chinese public sector accounting
by Qingmei Xue & Luca Zan - 301-305 Accounting History publications 2011
by Malcolm Anderson - 307-309 Men, women and money. Perspectives on gender, wealth and investment, 1850--1930
by Robert J. Morris
July 2012, Volume 22, Issue 2
- 105-126 Budgeting for famine in Tudor England, 1527--1528: social and policy perspectives
by Jayne E. Bisman - 127-142 Target costing: first and second comings
by G. Burrows & R. H. Chenhall - 143-159 ‘A helpless class of shareholder’: newspapers and the City of Glasgow Bank failure
by Thomas A. Lee - 161-189 Commercial legislation and the emergence of corporate auditing in France, 1856--1935
by Nicolas Praquin - 191-193 Personal capitalism and corporate governance: British manufacturing in the first half of the twentieth century
by Sam McKinstry
March 2012, Volume 22, Issue 1
- 1-22 The false balance sheets of the Bank of France and the origins of the Franc crisis, 1924--26
by Bertrand Blancheton - 23-45 A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910--37
by Deirdre M. Collier - 47-72 ‘The collector will call’: controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837--1856
by William J. Jackson - 73-91 The implications of supply accounting deficiencies in the Australian Army during the Second World War
by Frances Miley & Andrew Read - 93-97 Accounting History Publications 2010
by Malcolm Anderson - 99-100 Les comptes de groupe en France (1929--1985). Origines, enjeux et pratiques de la consolidation des comptes
by Robert H. Parker