Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the reporting of the library collections of Australia's...

Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid-twentieth century. Design/methodology/approach – The study...