The recent rapid growth of China’s economy has reopened historical debate about the extent to which it prospered during the Míng and Qīng dynasties (1368-1911) through developing a significant market orientation on the base of its underlying agricultural bureaucratic feudalism. As a...

References to "customers‟ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the "customer‟ can be applied to any public sector service agency or department; this...

Goody (1996: The East in the West) contests the arguments of Weber and others that Western accounting developments — and in particular double-entry bookkeeping ('DEB') which first appeared in Italy around the end of the 13th century AD — provided a new calculative rationality that drove the...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....

In attempting to understand the genesis and scope of modern cost and management accounting systems, accounting historians adopting what has been labelled a ‘Foucauldian’ approach have been rewriting the history of key 18th and 19th century developments in the U.K. and U.S. through new...

The recent rapid growth of China's economy has reopened historical debate about the extent to which it had also prospered during the last Imperial dynasties (the Míng and the Qīng, 1368-1911) through developing a significant market orientation on its underlying agricultural base. As a...