negative earnings. When accounting earnings are sufficiently disaggregated into items, there is no longer a statistical …

The article describes the evolution of accounting from the simple registration­ technique to economic and social … institutionalization­ of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the … accounting and accountability in their wider contexts. Findings – A framework is proposed comprising levels and spheres of … accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non-accounting …

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 … evidence on household accounting as prescribed in the didactic literature in Australia, and evidence of actual accounting …

their study on household accounting in Australia during the period from the 1820s to the 1960s. Design …/methodology/approach – The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the … permit their contextualisation and interpretation. Findings – The findings point to considerable variety in the accounting …

accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …

Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal … published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of … the special issue in shaping developments in the accounting history literature, and to consider issues for future …