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Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications

Mattessich, Richard - In: Accounting History Review 13 (2003) 2, pp. 125-170

history (together with one representative work of each), and Appendix B lists the nationally (and often internationally …

Persistent link: https://www.econbiz.de/10005483267

Progenitors of modern management accounting concepts and mensurations in pre-industrial England

Scorgie, Michael - In: Accounting History Review 7 (1997) 1, pp. 31-59

be a largely unexplored area of business history'. Outcomes of this lack of research and knowledge are simplistic …

Persistent link: https://www.econbiz.de/10005483268

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

Camfferman, Kees; Zeff, Stephen - In: Accounting History Review 19 (2009) 3, pp. 215-257

This paper reviews the first phase of the history of the Union Europeenne des Experts Comptables Economiques et …

Persistent link: https://www.econbiz.de/10008502961

Irish accounting, business and financial history: a bibliographical essay

Hogartaigh, Margaret o - In: Accounting History Review 18 (2008) 1, pp. 7-19

Historians have engaged with accounting and business archives primarily in the areas of social and economic history …. While much economic and social history draws on macro-economic data, micro-level sources have cast new light on old … history and maps out potential areas of research for accounting and business historians in the light of earlier and current …

Persistent link: https://www.econbiz.de/10005484350

Consumer credit in Australia during the twentieth century

Eng, Pierre - In: Accounting History Review 18 (2008) 2, pp. 243-265

This article surveys the growth of consumer credit in Australia during the twentieth century, particularly after the Second World War. Until the 1970s, the regulation of Australia's financial market caused formal consumer credit to be provided mainly by finance companies under hire-purchase...

Persistent link: https://www.econbiz.de/10005484369

International congresses of accountants in the twentieth century: a French perspective

Lemarchand, Yannick; Nikitin, Marc; Zimnovitch, Henri - In: Accounting History Review 18 (2008) 2, pp. 97-120

Approximately 40 international congresses of accountants took place between 1889 and 2002. Before World War II, accountants were divided between two international networks: a group of Latin countries and a group led by the USA. Only the latter continued their activity after World War II. From...

Persistent link: https://www.econbiz.de/10005446320

Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950

Planas, Jordi; Saguer, Enric - In: Accounting History Review 15 (2005) 2, pp. 171-185

In this article the agrarian accounts generated by the large rural estates of Catalonia (Spain) during the period between 1850 and 1950 are studied with a twofold objective. First of all, their formal characteristics and content are described and it is argued that the traits and variations...

Persistent link: https://www.econbiz.de/10005446332

The teaching of bookkeeping in nineteenth-century Ireland

Clarke, Peter - In: Accounting History Review 18 (2008) 1, pp. 21-33

A pioneering paper by O hOgartaigh, C. and O hOgartaigh, M. (2006) 'Sophisters, economists and calculators': pre-professional accounting education in eighteenth-century Ireland, Irish Accounting Review 13, no. 2: 63-74, suggests that the teaching of bookkeeping in hedge schools in Ireland during...

Persistent link: https://www.econbiz.de/10005446345

Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills

Tyson, Thomas - In: Accounting History Review 8 (1998) 2, pp. 211-229

In a recent critique of early US cost accounting practice, Hoskin and Macve (1996) conclude that Lawrence Manufacturing Company's 1848 cost accounting reports were purely mercantile and provided no managerial utility. Despite finding mathematically exact allocations and unit costs for different...

Persistent link: https://www.econbiz.de/10005633546

An historical analysis of budgetary thought in Finnish specialist business journals from c.1950 to c.2000

Ihantola, Eeva-Mari - In: Accounting History Review 20 (2010) 2, pp. 135-161

Parker (2002) argued that the formalized budgetary discourse in English language textbooks in the 1990s may restrict students' conceptions of budgeting and thereby block uninhibited budgeting change. This study concentrates on the budgetary discourse found in Finnish specialist business journals...

Persistent link: https://www.econbiz.de/10009200788