Accounting History Research in the Age of Digitalisation

2021 ◽  
Vol 26 (3) ◽  
pp. 526-527
Keyword(s):  
2014 ◽  
Vol 41 (2) ◽  
pp. 111-151 ◽  
Author(s):  
Sally M. Schultz ◽  
Joan Hollister

This paper examines the case of the Delaware and Hudson Canal Company, chartered in 1823, to gain perspective on how a 19th century corporation obtained financing, communicated with shareholders, and sparked technological innovations in the years before the ascendance of railroads in America. Helping to expand the accounting history literature on canals, we examine the annual reports issued during the firm's first decade of existence. Despite early problems, management continually cast an optimistic view of the company's future in these reports. And, after initially increasing the amount of financial and other information disclosed, the annual reports subsequently became less forthcoming and transparent.


2008 ◽  
Vol 35 (1) ◽  
pp. 1-48 ◽  
Author(s):  
Lino Cinquini ◽  
Alessandro Marelli ◽  
Andrea Tenucci

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to “map” the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990–2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.


1994 ◽  
Vol 21 (2) ◽  
pp. 117-134 ◽  
Author(s):  
R. J. CRAIG ◽  
A. J. GREINKE

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and effective way of learning accounting theory. Ancillary benefits were that students gained a better understanding of some important economic, political and constitutional issues in American history.


2006 ◽  
Vol 33 (1) ◽  
pp. 145-166 ◽  
Author(s):  
Graeme W. Dean ◽  
Peter W. Wolnizer ◽  
Frank L. Clarke

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history “lodes” in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving of the meticulously kept Chambers papers from 1947–1999 provides an opportunity for unfolding the background to events previously withheld from accounting history scholars. Professional episodes in relation to inflation accounting, standard setting, proposals to reform accounting education, and the like that appeared prima facie to be worth investigating are now open to scrutiny from a different angle, with a different type of evidence available in this Collection. This Collection provides a high degree of archival provenance. In particular, it represents an orderly retention of past documentation of what Chambers wrote, and perhaps uniquely for accounting historians, received; thus, providing an extensive window from which to examine the disorderly present environment of acounting.


2004 ◽  
Vol 31 (1) ◽  
pp. 1-56 ◽  
Author(s):  
Rob Bryer

A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion explains the linkages in Marx's theory between the agricultural and industrial revolutions, and calls on accounting historians to conduct archival research into the agricultural roots of modern capitalism.


1984 ◽  
Vol 11 (1) ◽  
pp. 83-101 ◽  
Author(s):  
Douglas Garbutt

The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history. Understanding of the materials has been advanced, in part, by specialists from other fields, such as mathematics and astronomy, yet accounting historians do not seem to have been attracted to the problems of interpreting the elegantly simple records and the societal context within which they were made and used. To exemplify the challenges facing the accounting historian, the author considers evidence on the Dreham archive, the temple as a financial institution, and the use of loans, interest and banking. Finally, the author suggests that the records of Ancient Mesopotamia offer a rich field of research in accounting history.


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