The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...

Drawing on extensive evidence gathered from all accounting history papers published in major research journals during the 1990s, it is argued that extant patterns of dissemination of accounting history research in international contexts are less than efficient, which in turn results in a glaring...

The rhetoric of dissemination of outsourcing stresses its alignment with organizational strategy and its linkage to the interests of firms' stakeholders. In practice, however, performance improvements attributed to outsourcing are sometimes caused by deliberate malpractices like extensive hiring...

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...

Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in...

Studies on assessments of research performance in economic departments largely rely upon such bibliometric tools as impact factors to rank a short list of journals. In the present study, we examine the use of short lists of journals in order to assess research performance in Spain - a country...

Historical research has shown the influence of environmental contexts on the design and functioning of management accounting systems. In contrast to the relatively competitive settings that witnessed the emergence of cost systems in Anglo-American contexts, the focal settings featured inter alia...

(WP 09/03 Clave pdf) This study adopted a historical perspective to trace back outsourcing through examination of the case of cigarette manufacturing by poor Catholic nuns during 1817-1819, that is, from the launch of said product until the cessation of operations as a consequence of low demand....

This project is supported financially by the CICYT research grants # 01-0657 and SEJ-2004-08176-C02-01. I would like to thank Jose Carlos Molina for assisting with the management of the database. Previous versions of this paper were presented at the Annual Congress of the European Accounting...