THE EVOLUTION OF THE PROFIT CONCEPT: ONE ORGANIZATION'S EXPERIENCE

1993 ◽  
Vol 20 (2) ◽  
pp. 31-65 ◽  
Author(s):  
Cheryl McWatters
Keyword(s):  
Nineteenth Century ◽  
Longitudinal Analysis ◽  
External Environment ◽  
Accounting System ◽  
Business Organization ◽  
Corporate Form ◽  
Innovation And Change ◽  
Organizational Reality

The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity, as opposed to, proprietary view of accounting. The accounting system shaped the organizational reality to the extent that the accounting for an event had a subsequent impact upon The Calvin Company's direction. The conclusions highlight the contextual nature of accounting. Accounting and accounting change must be interpreted in terms of the underlying developments within the entity, and within its external environment.

Accounting, greed, and beliefs in a nineteenth century communal religious society

2021 ◽  
pp. 103237322110323
Author(s):  
Tonya K Flesher ◽  
Dale L Flesher
Keyword(s):  
Nineteenth Century ◽  
Religious Organizations ◽  
Accounting System ◽  
Religious Institutions ◽  
Labor Costs ◽  
Accounting History ◽  
Spiritual Dimension ◽  
Harmony Society

The availability of the accounting and other records of a religious communal society (the Harmony Society) provides for a study that adds to the literature on accounting in religious organizations, a need highlighted in Carmona and Ezzamel’s article in Accounting History that discusses: (1) the unique spiritual dimension of religious institutions and its impact on accounting, and (2) the ‘sacred/profane divide’ (p. 122). The Harmonists’ communal beliefs were derived from Biblical interpretations and were necessitated by the need for shared labor and resources. Harmonists’ accounting records were sophisticated but did not account for labor costs provided by members. The interplay of these beliefs and the greed of the leaders impacted the group’s accounting system and created a spiritual/profane divide. The study explores the interplay between the role of accounting and the community’s beliefs and goals.

Two sculptor-geologists and the perception of marble in nineteenth-century Britain: Sir Francis Chantrey and William Brindley

2021 ◽  
Vol 30 (2) ◽  
pp. 227-242
Author(s):  
M. G. Sullivan
Keyword(s):  
Nineteenth Century ◽  
Carrara Marble ◽  
Geological Society ◽  
The World

This article focuses on two British sculptors who straddled the worlds of practical geology and sculpture in the nineteenth century, and in particular how their work affected the scientific and popular understanding of marble. Francis Chantrey and William Brindley were both long-term members of the Geological Society of London and contributed practical understanding of stone to the development of the geological discourse on white and coloured decorative marbles. This article looks at Chantrey’s use of fossiliferous British ‘marbles’ and his role in the growing comprehension of Carrara marble as a metamorphosed limestone in the 1830s. The second part of the article deals with William Brindley’s discovery and popularization of coloured marbles from ancient quarries around the world, and the role of these stones in contemporary imperialist discourse.

scholarly journals Immigration, Occupation, and Inequality in Emergent Nineteenth-Century New England Cities

2017 ◽  
Vol 41 (4) ◽  
pp. 645-671 ◽  
Author(s):  
Susan Hautaniemi Leonard ◽  
Christopher Robinson ◽  
Douglas L. Anderton
Keyword(s):  
Nineteenth Century ◽  
New England ◽  
Social Interactions ◽  
East Coast ◽  
Late Nineteenth Century ◽  
Occupational Groups ◽  
Industrial City ◽  
The Social

This article explores the social interactions of immigration, occupation, and wealth in two urban industrial cities of nineteenth-century New England that were largely built upon, and shaped by, immigration: the very rapidly growing factory town of Holyoke, Massachusetts, and a more mixed-market and steadily growing nearby community of Northampton, Massachusetts. Both communities were emergent, rapidly industrializing, inland cities, providing a quite distinct immigration context than large established cities of the East Coast. Both were destinations for the same general ethnic immigration waves over the late nineteenth century, but with very different, and differently impacted, social spaces into which immigrants arrived. Contrasting and considering both these emergent cities allows us to ascertain the extent to which the occupational distribution and accumulation of wealth by immigrant groups supports the broad pattern of nineteenth-century assimilation, and reveals ways in which other migration processes may have been at odds, or intertwined, with the long-term historical assimilation of immigrants in such communities. Our findings support a traditional assimilationist perspective in emergent urban-industrial centers. However, they also reveal the role of universal immiseration in an industrial city dual-labor market in facilitating or forcing assimilation, the temporal advantages for ethnic groups of arriving early in growing settlements, and the more individualistic nature of economic enclaves in gaining advantages over time that did not manifest across broad immigrant or occupational groups.

scholarly journals The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

2017 ◽  
Vol 1 (2) ◽  
pp. 90 ◽  
Author(s):  
Francis Chinedu Egbunike ◽  
Ochuko Benedict Emudainohwo
Keyword(s):  
Carbon Accounting ◽  
Management Systems ◽  
Primary Data ◽  
Corporate Management ◽  
Accounting System ◽  
Manufacturing Companies ◽  
Short Term ◽  
Ex Post

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

scholarly journals Analytical support of the management accounting system in an unstable economy conditions

2020 ◽  
pp. 130-136
Author(s):  
Batrazovna Dzobelova ◽  
Shakhidovich Dovtaev ◽  
Fedorovna Kuzina ◽  
Yusupovna Shadieva ◽  
Takhirovna Elgaitarova
Keyword(s):  
External Environment ◽  
Accounting System ◽  
Managerial Accounting ◽  
Development Environment ◽  
Managerial Decisions ◽  
Accounting Model ◽  
Modern Economic ◽  
The Impact ◽  
Enterprise Activity

The globalization of the modern economic system, the scarce nature of the resources used, the depressive and stagnant nature of the current processes, the increasing complexity of the geopolitical situation and the deterioration of the environmental situation, etc. predetermine a serious transformation of the functions of accounting services and the role of accounting in the modern management system. In these conditions, the need to study the impact of environmental factors on the nature of the enterprise activity and the mechanism for the development and adoption of managerial decisions are especially relevant. It is indisputable that the accounting organization system in a crisis situation should be different from its management in a sustainable development environment; this determines the need to improve managerial accounting methodology in conditions of unpredictability and instability of the external environment. An analysis of the specialized literature suggests that there are insufficient studies of many aspects concerning the methodological content of the anti-crisis model of managerial accounting, the construction of its categorical apparatus, and the provision of a managerial accounting model in crisis processes in the economy, etc., which predetermined the choice of the topic of our study.

The significance of biologically active zones of the skin in the electric exchange of the body with the external environment (on the example, operational damage)

2015 ◽  
Vol 9 (4) ◽  
pp. 0-0
Author(s):  
Новикова ◽  
E. Novikova
Keyword(s):  
External Environment ◽  
Functional System ◽  
The Body ◽  
Biologically Active ◽  
Trauma Patients ◽  
Skin Damage ◽  
Active Zones ◽  
First Time

This work is devoted to the phenomenon occurring in long-term damage to the biologically active zones (BAZ) by metal spokes and leading to local and general disorders of the organism corresponding to the specific damaged BAZ. On a large clinical material of the application of the apparatuses for external trans-osseous fixation for the treatment of injuries of bones and joints, the author found the phenomenon of energetic exchange between the organism and environment, occurring through BAZ and representing a link of the functional system of adaptive regulation. This allows to attribute the disorders of the normal energetic exchange due to the skin damage, to important pathogenetic factors that must be considered in the treatment of trauma patients. For the first time, the nature of some complications developing in long-term trauma of BAZ, is established and scientifically proven. For the first time in academic medicine, the position on the role of BAZ as a functional system of adaptive regulation of the human body, is proposed and experimentally substantiated.

The Energy of Concepts: The Role of Concepts in Long-Term Intellectual History and Social Reality

2019 ◽  
Vol 14 (2) ◽  
pp. 147-182 ◽  
Author(s):  
Benjamin Straumann
Keyword(s):  
Intellectual History ◽  
Causal Effect ◽  
Social Ontology ◽  
Social Reality ◽  
History Of Political Thought ◽  
Conceptual Innovation ◽  
History Of ◽  
Innovation And Change

Abstract In this paper the centrality of concepts for intellectual history is stressed. Naturally, this focus on concepts requires an account of what concepts are. More contentiously, an account of how concepts are best approached by intellectual historians also requires taking a stand vis-à-vis some prevailing notions of concepts. In particular, I will direct attention to the weaknesses of the historicist theory of concepts derived from the later Wittgenstein. By contrast, I will put forward an account of conceptual innovation and change in intellectual history based on a notion of concept loosely inspired by Frege. The first three parts of the paper lay out a framework for what I call “analytic contextualism,” which is then briefly illustrated with an example from the history of political thought in the fourth part. I argue that this framework should be attractive to intellectual historians for two reasons: First, Fregean concepts, due to their relative independence from context, explain long-term conceptual stability and change better than competing notions of concepts. Second, a Fregean notion of concept is better suited than its competitors to explain how concepts and conceptual innovation sometimes manage to have causal effect on institutions and social reality. To demonstrate the latter point, it will be shown that my account of concepts is consistent with, and well placed to exploit, recent philosophical advances in social ontology.

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