The Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 millions km2. The tax system applied during 600 years, but also the...

Despite the developments which tend to relax the relationship between financial analysis and accounting, property information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient information system can provide relevant indicators to...

This paper puts under the magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons of its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud...

This paper attempts to outline a methodology for reconstructing the history of big enterprise. The problem is to construct an institutional narrative that captures the essential dynamics of corporate institution creation, institutional change, development into a large corporation and its...

The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status...

This paper investigates managerial ideas and accounting notions developing at the Venetian state shipyard, the Arsenal, in the turn of the 16th century, with three major elements of interest. First, it shows the existence of rather sophisticated managerial and accounting discourse in the...

This paper examines internal auditing practices in American and British railroad companies in the mid-nineteenth century. It is a historical/empirical study based on annual reports, minutes and brochures released by those companies. Previous studies on internal auditing have not focused on its...

I explore the evolving role of accounting information in allocating capital. Accounting arose to control conflicts of interest in organizations (stewardship role). The industrial revolution spawned capital-intensive firms and public capital markets with dispersed shareholders to finance these...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...

This paper aims to answer one research question: what are the main drivers of mergers and acquisitions (Mamp;A) and disintegration of medium accounting firms during 1960s-1990s? This question is addressed by an investigation into the history of one medium national accounting firm, Kendon Cox and...