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Content
March 2012, Volume 22, Issue 1
- 100-103 The information master: Jean-Baptiste Colbert's secret state intelligence system
by Warwick Funnell
November 2011, Volume 21, Issue 3
- 247-262 Budgetary and financial discontinuities: Iraq 1920--32
by Geoff Burrows & Phillip E. Cobbin - 263-283 Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases
by Pierre Labardin - 285-307 Paul and Mackersy, accountants, 1818--34: public accountancy in the early nineteenth century
by Thomas A. Lee - 309-345 The collapse of the Railway Mania, the development of capital markets, and the forgotten role of Robert Lucas Nash
by Andrew Odlyzko - 347-349 Credit and village society in fourteenth-century England
by Alisdair Dobie - 349-352 The turbulent world of Franz Göll. An ordinary Berliner writes the twentieth century
by Lisa Evans - 353-355 Accounting education and the profession in New Zealand
by Michael Keenan - 355-357 Victorian investments
by Josephine Maltby
2011, Volume 21, Issue 2
- 121-142 The significance of a 'correct and uniform system of accounts' to the administration of the Poor Law Amendment Act, 1834
by Verna Care - 143-161 Intergenerational equity in municipal accounting: New Zealand in the early 20th century
by Philip Colquhoun - 163-184 'No French, no more': language-based exclusion in North America's first professional accounting association, 1879-1927
by Crawford Spence & Marion Brivot - 185-225 Professions and patriarchy revisited. Accountancy in England and Wales, 1887-1914
by Stephen Walker - 227-235 Accounting History publications 2008/09
by Malcolm Anderson - 237-238 Two hundred years of accounting research: an international survey of personalities, ideas, and publications (from the beginning of the nineteenth century to the beginning of the twenty-first century)
by Thomas Lee - 238-240 Lyndall Urwick, management pioneer: a biography
by Lee Parker - 240-241 Dictionnaire historique de la comptabilite publique
by Anne Pezet
2011, Volume 21, Issue 1
- 1-5 Editorial
by Stephen Walker - 7-35 A review of the granators' accounts of Durham Cathedral Priory 1294-1433: an early example of process accounting?
by Alisdair Dobie - 37-67 Accounting education in Britain during the early modern period
by John Richard Edwards - 69-93 Social reform, military accounting and the pursuit of economy during the liberal apotheosis, 1906-1912
by Warwick Funnell - 95-114 Regulatory competition in accounting. A history of the Accounting Standards Authority of Canada
by Alan Richardson - 115-116 Called to account: fourteen financial frauds that shaped the American accounting profession
by Michael Doron
2010, Volume 20, Issue 3
- 267-270 Editorial
by Trevor Boyns & John Richard Edwards - 271-301 The current value-based balance sheet in the context of east Asian colonial management: the case of the Oriental Colonization Company
by Masayoshi Noguchi & Eri Kanamori - 303-316 Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923
by Yasuhiro Shimizu & Satoshi Fujimura - 317-326 The dual audit system for joint stock companies in Japan
by Yoshinao Matsumoto & Gary John Previts - 327-363 The emergence of uniform principles of cost accounting in Sweden 1900-36
by Esbjorn Segelod & Leif Carlsson - 365-383 Transfer pricing: early Italian contributions
by Alessandro Mura & Clive Emmanuel - 385-412 Management, finance and cost control in the Midlands charcoal iron industry
by P. W. King - 413-415 Accountancy and empire. The British legacy of professional organization
by Robert Parker - 415-417 Principles before standards. The ICAEW's 'N Series' of recommendations on accounting principles 1942
by John Richard Edwards - 417-420 This time is different: eight centuries of financial folly
by Mark Billings
2010, Volume 20, Issue 2
- 117-133 Banking from Leeds, not London: regional strategy and structure at the Yorkshire Bank, 1859-1952
by Mitchell Larson & Karen Ward & John Wilson - 135-161 An historical analysis of budgetary thought in Finnish specialist business journals from c.1950 to c.2000
by Eeva-Mari Ihantola - 163-176 Daniel Harvey's ledger, 1623-1646, in context
by Basil Yamey - 177-208 Researching the absence of professional organisation in Victorian England
by John Richard Edwards - 209-229 A development agenda, the donor dollar and voluntary failure
by David Sutton & Rachel Baskerville & Carolyn Cordery - 231-261 Was the nineteenth-century Denbighshire coalfield a worthwhile investment? An analysis of the investors and their returns
by Bethan Lloyd Jones - 263-265 The Oxford Handbook of Business History
by Steven Toms
2010, Volume 20, Issue 1
- 1-22 Social closure and the incorporation of the Society of Accountants in Edinburgh in 1854
by Thomas Lee - 23-39 Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry
by Alan Sangster - 41-66 The auditors' reporting duty on internal control: the case of building societies, 1956-1960
by Masayoshi Noguchi & Bernardo Batiz-Lazo - 67-90 From learning to rationalization: the roles of accounting in the management of Parisian Great Exhibitions from 1853 to 1902
by Karine Fabre & Celine Michailesco - 91-105 Job analysis on the LMS: mechanisation and modernisation c.1930-c.1939
by Roy Edwards - 107-112 The Routledge Companion to Accounting History
by Stephen Zeff - 113-113 Editorial Announcement
by John Richard Edwards & Trevor Boyns
2009, Volume 19, Issue 3
- 215-257 The formation and early years of the Union Europeenne des Experts Comptables Economiques et Financiers (UEC), 1951-63: or how the Dutch tried to bring down the UEC
by Kees Camfferman & Stephen Zeff - 259-285 Origins of medieval Exchequer accounting
by Michael John Jones - 287-303 Co-authorship in accounting history: advantages and pitfalls
by Richard Fleischman & Karen Schuele - 305-326 Governmental influences in the development of Chinese accounting during the modern era
by Wei Lu & Xu-dong Ji & Max Aiken - 327-351 Building the Union Pacific Railroad: a study of mid-nineteenth-century railroad construction accounting and reporting practices
by Jan Richard Heier - 353-364 Pierre Boucher and the 1803 edition of La science des negocians: accounting in the Republic
by Stephanie Moussalli & Dale Flesher & Yannick Lemarchand - 365-367 Truth or Profit - The Ethics and Business of Public Accounting
by Roy Chandler - 367-368 The Life and Writings of Stuart Chase (1888-1985): From an Accountant's Perspective
by T. A. Lee
2009, Volume 19, Issue 2
- 69-74 Introduction
by Yves Levant & Hubert Tondeur & Olivier de La Villarmois - 75-101 'Lady Accounting', an analogy using blood circulation to popularise an accounting view of the health of the firm
by Marie Catalo & Nicole Azema-Girlando - 103-125 The history of the french tableau de bord (1885-1975): evidence from the archives
by Anne Pezet - 127-148 Reform or renaissance? France's 1966 Companies Act and the problem of the 'professionalisation' of the auditing profession in France
by Carlos Ramirez - 149-166 Accounting and the words to tell it: an historical perspective
by Pierre Labardin & Marc Nikitin - 167-187 Charles Eugene Bedaux (1886-1944): 'cost killer' or Utopian Socialist?
by Yves Levant & Marc Nikitin - 189-212 Accounting for triangular trade
by Cheryl McWatters & Yannick Lemarchand
2009, Volume 19, Issue 1
- 1-19 The business of protection: Bass & Co. and trade mark defence, c. 1870-1914
by D. M. Higgins & S. Verma - 21-38 Commercial banking, insurance and economic growth in Sweden between 1830 and 1998
by Mike Adams & Jonas Andersson & Lars-Fredrik Andersson & Magnus Lindmark - 39-59 Enterprise and philanthropy: the dilemma of Scottish savings banks in the late nineteenth century
by J. Carles Maixe-Altes - 61-63 Baring Brothers and the birth of modern finance
by Mark Billings - 63-64 Promise Fulfilled. The History of the Accounting Discipline at The University of Melbourne
by R. H. Parker
2008, Volume 18, Issue 3
- 275-281 Introduction
by Harry Knowles & Greg Patmore & John Shields - 283-302 From hire purchase to property development: the rise and demise of the Industrial Acceptance Corporation in Australia, 1926-77
by Harry Knowles & Greg Patmore & John Shields - 303-321 The privatisation experience in the Australian banking and insurance sectors: an explanation of the change in ownership structures
by Monica Keneley & Margaret McKenzie - 323-333 Financing communities: the role of community banks and credit unions in re-establishing branches in Australia
by Leanne Cutcher - 335-355 Post-Asian financial crisis reforms: an emerging new embedded-relational governance model
by Janice Loftus & John Purcell - 357-374 Accounting History Publications 2006/2007
by Malcolm Anderson
2008, Volume 18, Issue 2
- 97-120 International congresses of accountants in the twentieth century: a French perspective
by Yannick Lemarchand & Marc Nikitin & Henri Zimnovitch - 121-140 A tale of tar and feathering: the retail price inventory method and the Englishman
by Ingrid Jeacle & Eamonn Walsh - 141-159 The development of financial management and control in monastic houses and estates in England c. 1200-1540
by Alisdair Dobie - 161-185 Investment returns and la traite negriere: evidence from eighteenth-century France
by C. S. McWatters - 187-213 Religion, capitalism and the rise of double-entry bookkeeping
by Hans Derks - 215-241 Institutional pressures and isomorphic change in a high-fashion company: the case of Brioni Roman Style, 1945-89
by Massimo Sargiacomo - 243-265 Consumer credit in Australia during the twentieth century
by Pierre Eng
2008, Volume 18, Issue 1
- 1-6 'Ar scath a cheile a mhaireann na daoine' - shadow and shade in Irish accounting history
by Ciaran O Hogartaigh - 7-19 Irish accounting, business and financial history: a bibliographical essay
by Margaret o Hogartaigh - 21-33 The teaching of bookkeeping in nineteenth-century Ireland
by Peter Clarke - 35-59 'Elevating the profession': the Institute of Chartered Accountants in Ireland and the implementation of social closure strategies 1888-1909
by Philip O'regan - 61-80 Irish voluntary hospitals: an examination of a theory of voluntary failure
by Geraldine Robbins & Irvine Lapsley - 81-95 Auditing Bloom, editing Joyce: accounting and accountability in Ulysses
by Keith Warnock
2007, Volume 17, Issue 3
- 333-354 American Accountants in 1880
by Thomas Lee - 355-373 Securing the Repeal of a Tax on the 'raw material of thought'
by Lynne Oats & Pauline Sadler - 375-380 The Bilateral Relationship between Accounting History and Business History: A French Perspective
by Patrick Fridenson - 381-423 'A Public Expert in Matters of Account': Defining the Chartered Accountant in England and Wales
by Malcolm Anderson & John Richard Edwards & Roy Chandler - 425-443 Spacek's Contributions to Accounting Thought Revisited
by Robert Bloom - 445-467 Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS
by Neil Robson - 469-471 Book Review
by Derek Matthews - 473-475 Book Review
by David Oldroyd
2007, Volume 17, Issue 2
- 209-240 Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies
by Lino Cinquini - 241-264 Debating Accounting Principles and Policies: the Case of Goodwill, 1880-1921
by Julie Cooper - 265-283 The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting
by Warwick Funnell - 285-312 A Possibilitarian History of Price Change Accounting in the UK: 1971-1985
by Brian A. Rutherford - 313-332 Minority Shareholders and Auditors: A Brief History of a Litigious French Merger
by Stephane Trebucq
2007, Volume 17, Issue 1
- 1-9 Accounting History Research in Italy, 1990-2004: An Introduction
by Lino Cinquini & Alessandro Marelli - 11-32 Francesco Marchi and the Development of Logismology
by Francesco Poddighe & Stefano Coronella & Salvatore Madonna & Enrico Deidda Gagliardo - 33-52 Lorenzo de Minico's Thought in the Development of Accounting Theory in Italy: An Understated Contribution
by Raffaele Fiume - 53-62 Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi
by Andrea Melis - 63-85 Considerations on the Evolution of the National Budget Functions: From Internal Relevance to External Value
by Alessandro Giosi - 87-103 Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi
by Riccardo Mussari & Michela Magliacani - 105-128 Controlling Expenditure, or the Slow Emergence of Costing at the Venice Arsenal, 1586-1633
by Stefano Zambon & Luca Zan - 129-163 Survival and Growth in Joint-Stock Banking Oligopolies. Lessons from the Crises of 1917-1923 on the Role of Competitors and Politics
by Arnaldo Canziani - 165-186 Art and Accounting History: The Teatro San Carlo of Naples, 1737-1786
by Valerio Antonelli & Raffaele D'alessio & Giuseppe Iuliano - 187-208 Accounting and the Development of Management Control in the Cultural Sphere: The Case of the Venice Biennale
by Maria Bergamin Barbato & Chiara Mio
2006, Volume 16, Issue 3
- 341-370 The Evolution and Development of the Swedish Insurance Market
by Magnus Lindmark & Lars-Fredrik Andersson & Mike Adams - 371-387 The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers?
by Amanda Fitzgibbons - 389-417 Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry
by Tom Mclean & Thomas Tyson - 419-446 Accounting's Motive Power - the Vision and Reality for Management Accounting on the Nationalised Railways to 1959
by John Quail - 447-455 Duplicate Accounting Records: Historical Notes
by Basil Yamey - 457-462 Accounting History Publications 2005
by Malcolm Anderson
2006, Volume 16, Issue 2
- 133-142 Editorial: Women, accounting and investment
by Josephine Maltby & Janette Rutterford - 143-161 Businesswomen and financial management: Three eighteenth-century case studies
by Christine Wiskin - 163-194 Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy'
by Stephen Walker - 195-218 War, women and accounting: Female staff in the UK Army Pay Department offices, 1914-1920
by John Black - 219-243 Financial acumen, women speculators, and the Royal African company during the South Sea bubble
by Ann Carlos & Karen Maguire & Larry Neal - 245-264 Women investors, 'that nasty south sea affair' and the rage to speculate in early eighteenth-century England
by Anne Laurence - 265-291 'A doe in the city': Women shareholders in eighteenth- and early nineteenth-century Britain
by Mark Freeman & Robin Pearson & James Taylor - 293-314 The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia's first bank, 1817-1824
by Leanne Johns - 315-340 Female investors in the first english and Welsh commercial joint-stock banks
by Lucy Newton & Philip Cottrell
2006, Volume 16, Issue 1
- 1-25 Theoretical studies of the historical development of the accounting discipline: A review and evidence
by Vivien Beattie & Elizabeth Davie - 27-43 The construction of the credible: Epistolary transformations and the origins of the business letter
by Ingrid Jeacle & Tom Brown - 45-68 The merchant banker, the broker and the company chairman: A new issue case study
by Janette Rutterford - 69-98 Corporate governance in a major British holding company: BSA in the interwar years
by R. Lloyd-jones & J. Maltby & M. J. Lewis & M. Matthews - 99-119 Mortgages and bonds: The asset management practices of Australian life insurers to 1960
by Monica Keneley - 121-127 The composition of interest: The judaic prohibition
by R. J. Lister
2005, Volume 15, Issue 3
- 229-233 Editorial: Accounting history in the German language arena
by Lisa Evans - 235-254 Tax accounting in the late medieval German territorial states
by Georg Vogeler - 255-278 Taxable treatment of the subsistence level of income in German Natural Law
by Corinna Treisch - 279-315 Differential reporting in Germany - A historical analysis
by Brigitte Eierle - 317-343 The formation and early development of German audit firms
by Reiner Quick - 345-410 Twentieth century accounting research in the German language area
by Hans-Ulrich Kupper & Richard Mattessich
2005, Volume 15, Issue 2
- 101-119 The transfer of management accounting practices from London counting houses to the British North American fur trade
by Gary Spraakman & Julie Margret - 121-143 Control of accounting education within Australian universities and technical colleges 1944-1951: A uni-dimensional consideration of professionalism
by W. P. Birkett & Elaine Evans - 145-169 Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829-1852)
by Marilo Capelo Bernal & Pedro Araujo Pinzon & Concha Alvarez-Dardet Espejo - 171-185 Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950
by Jordi Planas & Enric Saguer - 187-216 Scientific management and the pursuit of control in Britain to c.1960
by Ian Smith & Trevor Boyns - 217-221 Accounting history publications 2004
by Malcolm Anderson
2005, Volume 15, Issue 1
- 1-34 Interaction between tax and accounting practice: Accounting for stock-in-trade
by Masayoshi Noguchi - 35-61 Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972
by Lynne Oats - 63-76 Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force
by Claire Nash & Dale Flesher - 77-88 The historical significance of double-entry bookkeeping: Some non-Sombartian claims
by B. S. Yamey - 89-91 Direct versus absorption costing: A comment
by Will Baxter - 93-95 Direct versus absorption costing: A reply
by David Dugdale & T. Colwyn Jones
2004, Volume 14, Issue 3
- 225-232 The business and financial history of mechanisation and technological change in twentieth-century banking
by Bernardo Batiz-Lazo & Trevor Boyns - 233-234 Mechanisation and computers in banking: a foreword
by Martin Campbell-Kelly - 235-236 A new age for historians too: a comment
by James Cortada - 237-256 Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline
by Andrew Seltzer - 257-276 The development of accounting machines in French banks from the 1920s to the 1960s
by Hubert Bonin - 277-300 Technical change in branch banking at the Midland Bank, 1945-75
by Alan Booth - 301-315 Bank computing in a changing economic environment: the IBIS project in New Zealand
by Claire Matthews & David Tripe - 317-338 The development of management accounting in UK clearing banks, 1920-70
by Mark Billings & Forrest Capie - 339-353 Technological innovations in the Indian banking industry: the late bloomer
by Meenakshi Rishi & Sweta Saxena - 355-370 Information and communication technology: organisational challenges for Italian banks
by Anna Canato & Nicoletta Corrocher
2004, Volume 14, Issue 2
- 115-149 From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques
by Janette Rutterford - 151-181 Georges Perrin and the GP cost calculation method: the story of a failure
by Yves Levant & Olivier de La Villarmois - 183-207 Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002
by Sam McKinstry & Kirsten Wallace - 209-215 Accounting history publications 2003
by Malcolm Anderson
2004, Volume 14, Issue 1
- 1-27 'Presenting' the past: perspectives on time for accounting and management history
by Lee Parker - 29-52 The mystery of the missing members: the first 600 chartered accountants in England and Wales
by Peter Boys - 53-89 Accountancy on the periphery: the profession in Exeter to 1939
by R. H. Parker - 91-109 Adaptation and change in the Australian life insurance industry: an historical perspective
by Monica Keneley - 111-113 Book review
by Trevor Boyns
2003, Volume 13, Issue 3
- 275-303 The economic determinants of depreciation accounting in late nineteenth-century Britain
by Shirley Carlon & Richard Morris - 305-338 Battles in the costing war: UK debates, 1950-75
by David Dugdale & T. Colwyn Jones - 339-368 Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75
by Bernardo Batiz-Lazo & Gustavo A. Del Angel - 369-392 Industrial slavery in the United States: the North Carolina turpentine industry 1849-61
by Gloria Vollmers - 393-399 Accounting history publications 2002
by Malcolm Anderson
2003, Volume 13, Issue 2
- 99-123 From voluntary to state control and the emergence of the department in UK hospital accounting
by Neil Robson - 125-170 Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications
by Richard Mattessich - 171-206 'The apotheosis of holding company accounting': Unilever's financial reporting innovations from the 1920s to the 1940s
by Kees Camfferman & Stephen Zeff - 207-232 Financial distress, corporate borrowing, and industrial decline: the Lancashire cotton spinning industry, 1918-38
by David Higgins & Steve Toms - 233-262 Snakes and career ladders in the investment banking industry: the making of Barclays De Zoete Wedd (BZW) - an international perspective, 1982-96
by Carol Royal - 263-273 The Beginnings of Accounting and Accounting Thought
by Mahmoud Ezzamel
2003, Volume 13, Issue 1
- 1-3 Accounting history: Chinese contributions and challenges
by Wei Lu & Max Aiken - 5-26 A Weberian model applied to the study of accounting stagnation in late Qing China
by Pak Auyeung & Paul Ivory - 27-40 The foundation of Confucianism in Chinese and Japanese accounting
by Robert Bloom & John Solotko - 41-68 The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history
by Simon Gao & Morrison Handley-Schachler - 69-81 Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century
by Xu-dong Ji - 83-98 Chinese bookkeeping systems: a study of accounting adaptation and change
by Z. Lin
2002, Volume 12, Issue 3
- 369-386 Early cost accounting ideas in agriculture: the contributions of Arthur Young
by Roger Juchau - 387-418 An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86
by W. M. McInnes - 419-437 Reforming the US IPO market: lessons from history and theory
by Robert Wright - 439-459 'An awkward fence to cross': railway capitalization in Britain in the inter-war years
by Gerald Crompton & Robert Jupe - 461-486 The rise of cost accounting: evidence from Italy
by Valerio Antonelli & Fabrizio Cerbioni & Antonio Parbonetti - 487-504 Growth, crisis and change in the insurance industry: a retrospect
by Robin Pearson - 505-512 Accounting History publications 2001
by Malcolm Anderson
2002, Volume 12, Issue 2
- 149-155 Accounting history research in Spain, 1996-2001: an introduction
by Trevor Boyns & Salvador Carmona - 157-185 Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081
by Jose Jurado-Sanchez - 187-202 Esteban Hernandez Esteve: an appreciation
by Salvador Carmona - 203-229 The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions
by Enrique Llopis & Esther Fidalgo & Teresa Mendez - 231-251 Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44
by Eva Carmona & Donato Gomez - 253-273 Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective
by Maria Alvarez & Fernando Gutierrez & Domi Romero - 275-315 Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87
by Miriam Nunez