Accounting Historians Journal articles from December 2005

Accounting Historians Journal archives from December 2005

William Donald Samson: memorial to an accounting historian, scholar and friend.
December 1, 2005... Uniqueness is an attribute of greatness. Bill Samson was unique. No other accounting historian has had his likeness and his story told on the front page of The Wall Street Journal. Bill was the subject of such attention on July 16, 1997. But he...

Constructing the 'well qualified' chartered accountant in England and Wales.
December 1, 2005... Abstract: Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the "well qualified" chartered accountant....

Accounting's uses in exploitative human engineering: theorizing citizenship, indirect rule and Britain's imperial expansion.(Vangermeersch Manuscript Award Winner, 2003)
December 1, 2005... Abstract: This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire...

The Bordazar memorandum: cost calculation in Spanish printing during the 18th century.
December 1, 2005... Abstract: Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish...

The role of accounting practices in the disempowerment of the Coahuiltecan Indians.
December 1, 2005... Abstract: This paper argues that a complex of accounting measures--account books, inventories of accumulated wealth, and detailed instructions for production performance--were used to inculcate Western values into the native population located...

Showing a strong front: corporate social reporting and the 'business case' in Britain, 1914-1919.
December 1, 2005... Abstract: It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced...

Accounting for a disappearance: a contribution to the history of the value added statement in the UK.
December 1, 2005... Abstract: Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then,...

Accounting, coercion and social control during apprenticeship: converting slave workers to wage workers in the British West Indies, c. 1834-1838.
December 1, 2005... Abstract: The paper describes the nature and role of accounting during apprenticeship--the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed...

Accounting in history.(INTERFACES)
December 1, 2005... Abstract Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on...