Showing 121 - 130 of 248
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Purpose The purpose of this paper is to examine the strategies and dynamics of the fledging accounting professional project in the context of boom, bust and reform in colonial Victoria. In doing so, the study provides evidence of the association of members of the Incorporated Institute of...
Persistent link: https://www.econbiz.de/10014885066
Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much...
Persistent link: https://www.econbiz.de/10014640938
This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in...
Persistent link: https://www.econbiz.de/10014640949
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...
Persistent link: https://www.econbiz.de/10014641093
Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of 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...
Persistent link: https://www.econbiz.de/10014641099
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...
Persistent link: https://www.econbiz.de/10014641179
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...
Persistent link: https://www.econbiz.de/10014641249
Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal which was published in 1991 and which sought to stimulate the “green accounting” debate, to evaluate that issue and, in particular, to examine what we might learn about the...
Persistent link: https://www.econbiz.de/10014641351