Reintroducing John Maurice Clark to the Accounting Academy

2019 ◽  
Vol 46 (1) ◽  
pp. 19-33 ◽  
Author(s):  
Deirdre M. Collier
Keyword(s):  
20Th Century ◽  
Academic Community ◽  
Differential Analysis ◽  
Managerial Accounting ◽  
Accounting History ◽  
Citation Counts ◽  
Book Studies ◽  
Short Time

ABSTRACT This paper reintroduces economist John Maurice Clark to the accounting academic community while investigating his role in the development of managerial accounting. Clark was a prominent American economist during the early half of the 20th century, whose first major book, Studies in the Economics of Overhead Costs (Clark 1923a), has been described by diverse authors as foundational to the field of managerial accounting, especially overhead estimation and differential analysis. An overview of Clark's life is provided, followed by discussion of the importance of his work to accounting. Citation counts of his work in various accounting journals reveal that although widely referenced by accounting scholars for a short time after the publication of Overhead Costs, his name then disappeared from the literature, and indicates that his work is underappreciated. The paper discusses why this lacuna in accounting history is significant, and gives possible explanations for why Clark's work has been overlooked.

Successes and Challenges in Implementing Lean Product Development

2019 ◽  
Author(s):  
Hrushikesh Godbole ◽  
Marcos Esterman ◽  
Shridhar Palekar ◽  
Alvaro Rojas Arciniegas
Keyword(s):  
Product Development ◽  
20Th Century ◽  
Academic Community ◽  
Successful Management ◽  
Lean Thinking ◽  
Management Philosophy ◽  
Implementation Challenges ◽  
Lean Product Development ◽  
Knowledge Repository ◽  
Successes And Challenges

Abstract Lean thinking is a successful management philosophy that originated in the production dominated mid-20th century. More recently, these principles have been contextualized in a product development setting. However, few companies have successfully adopted lean product development. The gap between the existing knowledge within the academic community and the current practices within the industry motivated an industry-academia research roundtable to identify the successes and challenges in implementing lean product development. This paper shares the successful practices, and the implementation challenges that industry faces in the context of lean product development, which include nomenclature, visual management and metrics, knowledge repository and lean education & training. The paper concludes with a roadmap of research required to enable the adoption of lean product development in the industry.

LABOR AND COSTING: THE EMPLOYEES' DILEMMA

1998 ◽  
Vol 25 (2) ◽  
pp. 35-62 ◽  
Author(s):  
Stephen P. Walker ◽  
Falconer Mitchell
Keyword(s):  
20Th Century ◽  
Trade Unions ◽  
Price Competition ◽  
Labor Process ◽  
Shop Floor ◽  
Scientific Management ◽  
Early 20Th Century ◽  
Printing Industry ◽  
Accounting History ◽  
Micro Level

The paper analyzes the discordant reactions of labor to the introduction of uniform costing in the British printing industry during the early 20th century. The paper reveals that trade unions assisted employers in the quest for a costing-based solution to the inveterate problem of excessive price competition in the printing sector. At the same time, rank-and-file unionists were fearful of the exploitative potential of one element of the prescribed costing solution — time recording. It is shown that labor hostility was sited at the point where costing converged with scientific management in the organization. Evidence is presented which confirms the pertinence of economic-rationalist, labor-process, and Foucauldian approaches to the study of cost accounting history. It is suggested that different paradigms have particular relevance to the analysis of accounting discourses conducted both at the strategic macro-level and at the micro-level of the shop floor.

Twenty years of readership of library and information science literature under Mendeley’s microscope

2017 ◽  
Vol 18 (1) ◽  
pp. 67-77 ◽  
Author(s):  
Aida Pooladian ◽  
Ángel Borrego
Keyword(s):  
Information Science ◽  
Research Evaluation ◽  
Academic Community ◽  
Library Science ◽  
Library And Information Science ◽  
Science Literature ◽  
Management Software ◽  
Content Type ◽  
Postgraduate Students ◽  
Citation Counts

Purpose Altmetric indicators have been proposed as a complement to citation counts in research evaluation. Conceivably, they might also be used to supplement other methods for estimating journal readership. The purpose of this paper is to explore the use of Mendeley reference management software to characterize the features of the readership of library and information science (LIS) literature. Design/methodology/approach The authors used the Social Sciences Citation Index to retrieve 54,655 articles and reviews published between 1995 and 2014 and indexed in the category “Information Science & Library Science”. Each record was then searched in Mendeley to obtain the number of bookmarks of the paper and the academic status of the users. Findings Mendeley covers 61 per cent of the LIS literature published in the last 20 years. In all, 75 per cent of the papers published in the last five years had been bookmarked at least once in Mendeley whereas just 55 per cent had been cited in Web of Science. Reviews are bookmarked more frequently than articles, and papers in English have more bookmarks than papers in any other language. Most users of LIS literature are PhD and postgraduate students. Originality/value The study shows that altmetrics can be used as a source of data in information behaviour studies. Reference management software provides an unobtrusive means of capturing reading habits in the scholarly literature. Compared to citation counts, bookmarks are rapidly available and also reflect usage outside the academic community.

scholarly journals Koncepcja edytorstwa jako subdyscypliny bibliologicznej w pracach Leona Marszałka 1912–1996

2019 ◽  
Vol 62 ◽  
pp. 91-104
Author(s):  
Bożena Hojka
Keyword(s):  
20Th Century ◽  
Rapid Development ◽  
Systematic Research ◽  
Interesting Point ◽  
Current State ◽  
Long Time ◽  
The Subject ◽  
Book Studies ◽  
Separate Discipline ◽  
Point Of Reference

THE CONCEPT OF EDITING AS A BIBLIOLOGICAL DISCIPLINE IN THE WRITINGS OF LEON MARSZAŁEK 1912–1996Editorial topics have almost always been included in the field of book studies, but for a long time they were not subjects of systematic research. It was only in the second half of the 20th century, with a rapid development of the publishing market, that interest in editing grew considerably, leading to the emergence within bibliology of a set of questions called today bibliological editing as opposed to scholarly-historical and philological editing. A need to develop editing understood in this manner was noted by Leon Marszałek 1912–1996, an outstanding Polish publisher, editorin-chief of encyclopaedias and dictionaries at the Państwowe Wydawnictwo Naukowe press, author of scholarly and expert publications in which he consistently popularised the idea of editing as a separate discipline practised as part of book studies, called for comprehensive research to be carried out in this area and attempted to formulate its curriculum. The article is an attempt to reconstruct the editorial concept presented in Marszałek’s most important theoretical works. The author discusses his views on the subject matter in question and the scope of editorial research, its aim, methodological basis as well as interdisciplinary links. It is worth recalling those views as an interesting point of reference for the reflection on the current state of bibliological editing and its status in contemporary books studies.

scholarly journals Development of the Latvian peat industry over the last 100 years

2020 ◽  
Vol 18 ◽  
pp. 71-81
Author(s):  
Ingrida Krigere ◽  
Keyword(s):  
20Th Century ◽  
Historical Data ◽  
Energy Sector ◽  
European Countries ◽  
Export Markets ◽  
Historical Information ◽  
Peat Extraction ◽  
Factors Influencing ◽  
Short Time ◽  
Peat Industry

Various economic, political and social developments influenced the development of the peat extraction industry in Latvia during the 20th century. In comparison with some other European countries, where peat had been used for the needs of the energy sector for several centuries, the development of peat industry in Latvia was somewhat different. The aim of this study was to find out the nature of the development of the peat industry based on an analysis of historical information and a comparison of advantages over other European countries. In order to understand the changes and factors influencing the development of the peat industry in Latvia, it was necessary to identify and evaluate peat extraction volumes, changes in peat use purposes and technologies, as well as factors influencing the industry’s development. A comparison of historical data on peat industry development in Latvia and in other European countries reveals a number of differences. Latvia was the first country in Europe to restructure peat extraction from using peat for energy to extracting and processing it for horticultural needs. Large amounts of peat were used for combustion in Latvia only for a relatively short time: between 1960 and 1990. Peat extraction decreased significantly in 1992 – a time when export markets were beginning to develop. Since 2003, more than 90% of extracted peat has been exported, mainly for the horticultural peat market.

No. 39 Arnol: The Excavation of a Lewis Blackhouse

2001 ◽  
Vol 23 (1) ◽  
pp. 15-31 ◽  
Author(s):  
TIMOTHY HOLDEN ◽  
MAGNAR DALLAND ◽  
CHRIS BURGESS ◽  
BRUCE WALKER ◽  
STEPHEN CARTER
Keyword(s):  
20Th Century ◽  
Original Structure ◽  
Early 20Th Century ◽  
Partition Wall ◽  
Floor Surfaces ◽  
Short Time

The detailed recording of No. 39 Arnol was instigated by Historic Scotland prior to its consolidation as part of an extended visitor centre based around the nearby Blockhouse Museum at No. 42. Although occupied as a dwelling for a relatively short time, probably between the 1880s card 1920s, the building was modified many times. The original structure seems to have been constructed to a typical blackhouse pattern with an adjoining barn, byre/dwelling and fosglan (entrance area). Both the dwelling area and fosglan have been significantly lengthened. The extension in the fosglan proved to be unstable. It collapsed and was blocked off by a partition wall. The eastern end of the dwelling area was extended at some point in the early 20th century and a window inserted as part of ongoing modernisation. Excavation of the interior of the building revealed different floor surfaces and features such as partitions, loom platforms and hearths. Sections through the floors and walls have provided detailed information regarding the methods used in the construction of this and other similar buildings.

scholarly journals Things talked about while we remain silence and things we’re silence about while talking: The starting assumptions for an anthropology of silence about the nearest past

2007 ◽  
Vol 18 (3) ◽  
pp. 43-57
Author(s):  
Gordana Djeric
Keyword(s):  
20Th Century ◽  
Social Memory ◽  
Academic Community ◽  
The Other ◽  
The Balkans ◽  
Media Attention ◽  
Community Or ◽  
To Come ◽  
The Relationship ◽  
The Continuum

Wars of the last decade of the 20th century in former Yugoslavia have brought the whole region into the center of media attention and, accordingly, have aroused interest of the western academic theory. Since the latest ?discovery of the Balkans? was brought into being precisely due to wars, one shouldn?t be surprised to find that many academic approaches to questions of Yugoslavia dismemberment are biased, superficial or exotic. On the other hand, Serbian academic auditorium was far from being active in elaborating questions of its own contemporality and closest past - for various reasons, but mostly because of its detachment from systematic explorations. Thus, acknowledgement and presentations of mentioned issues were left to be the job of media publicists, others outside of academic community or were left to be treated in the time to come. Domestic scholars were rarely intrigued to deal with these matters, despite the fact that images of recent wars were often built on stereotypes and propaganda and that the formed knowledge of the entire subject suffered from severe simplification. The themes of great violence were particularly avoided which left some of the crucial war events out of the academic focus - the reason being, very probably, the estimation that what made Serbia and the region worldwide known is best to be forgotten. Contemporary academic silence on recent wars, in retrospection, could easily be placed within the continuum of silence during the socialist period and war which preceded it. Having all mentioned in mind, this paper not only investigates reasons for avoiding the issues of the nearest past and influences of silence in socialism on what came afterwards, but also highlights the importance of exploring semantics and functions of silence and silencing in recent wars, as well as the relationship between silence and social memory constructions.

scholarly journals Changes of water level fluctuations of the Caspian Sea to the end of the 20th century

Geografie ◽  
2007 ◽  
Vol 112 (4) ◽  
pp. 406-423
Author(s):  
Břetislav Svozil
Keyword(s):  
Water Level ◽  
Sea Level ◽  
20Th Century ◽  
Caspian Sea ◽  
Water Level Fluctuations ◽  
Historical Overview ◽  
Level Fluctuation ◽  
The Caspian Sea ◽  
Variability Level ◽  
Short Time

This article deals with problems of variability level of the Caspian Sea. It brings a historical overview with an accent put on the 20th century. It points out causes of the decrease and the lift of the Caspian Sea level, mentions causes as well as consequences of these phenomena. It also deals with prognosticating: it examines whether an erroneous prognosis can influence solution of the problem and whether can cause huge damages. And it also mentions nonperiodical sea sway, increasing and decreasing water level fluctuations, which can cause short-time increases or decreases the Caspian Sea level, as well as the main causes of the Caspian Sea variability level, formulation of prognoses and impacts of the level fluctuation.

Public Sector Accounting in Italy at the Beginning of the 20th Century: The Contributions of Fabio Besta

2017 ◽  
Vol 44 (1) ◽  
pp. 35-50 ◽  
Author(s):  
Paolo Andrei ◽  
C. Richard Baker ◽  
Massimo Sargiacomo
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
20Th Century ◽  
Process Of Change ◽  
The Public ◽  
Accounting History ◽  
History Of ◽  
The 19Th Century ◽  
Business And Management

ABSTRACT The 19th century and the first decades of the 20th century were particularly important for the development of accounting theory. Various accounting historians have emphasized the key role of Italian scholars during this period (Amaduzzi 2001; Bariola 1897; Ceccherelli 1915; Luchini 1898; Melis 1950). One of the most important of these scholars was Fabio Besta. This paper presents both a biography of Fabio Besta and a discussion of his contributions to accounting thought. There are two primary motivations for this paper; namely (1) to contribute to the biographical strand of accounting history research, and (2) to develop a better understanding of the history of public sector/state accounting. Besta is acknowledged as one of the most important Italian scholars of the accounting discipline. His work, focusing on public administration, is remarkable for its clarity and depth, and it is of particular interest today for researchers of business and management, especially with regard to those aspects that differentiate private sector from public administration. Over a century after his death, Besta's work continues to be of great interest. In fact, the debate concerning accounting methods in the public sector has not yet been completely resolved, with the process of change from cash-based to accrual-based accounting still taking place in many countries.

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