Showing 1 - 10 of 2,860
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 …. Household accounting in Australia was performed by women and men. The surviving records examined suggest that while areas of …
Persistent link: https://www.econbiz.de/10009350763
their study on household accounting in Australia during the period from the 1820s to the 1960s. Design … practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the …/methodology/approach – The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the …
Persistent link: https://www.econbiz.de/10009350769
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 …
Persistent link: https://www.econbiz.de/10011007679
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 …
Persistent link: https://www.econbiz.de/10009318108
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 …
Persistent link: https://www.econbiz.de/10009350747
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 …
Persistent link: https://www.econbiz.de/10010592220
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. …
Persistent link: https://www.econbiz.de/10009200800
the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the … – While the history of the accounting profession has been characterized by intra-professional rivalries, this case study …. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting …
Persistent link: https://www.econbiz.de/10010592206
Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …
Persistent link: https://www.econbiz.de/10005081123
Purpose – The purpose of this paper is to understand if accounting is an un-Australian activity, contrasting the notion … technologies of accounting are negatively contrasted with the bush and the bushman. Since many Australians migrated from European … acknowledged debt to the Aboriginal. In this landscape the absence of both accounting and the associated rhetoric of economic …
Persistent link: https://www.econbiz.de/10009319451