Accounting history of the Scotch whisky industry

2018 ◽  
pp. 139-156
Author(s):  
Julie Bower
Keyword(s):  
Accounting History ◽  
History Of ◽  
Scotch Whisky

THE R.J. CHAMBERS COLLECTION: AN “ARCHIVIST'S” REVELATIONS OF 20th CENTURY ACCOUNTING THOUGHT AND PRACTICE

2006 ◽  
Vol 33 (1) ◽  
pp. 145-166 ◽  
Author(s):  
Graeme W. Dean ◽  
Peter W. Wolnizer ◽  
Frank L. Clarke
Keyword(s):  
Prima Facie ◽  
Accounting Education ◽  
Hard Copy ◽  
Accounting History ◽  
Research Areas ◽  
Archival Source ◽  
Inflation Accounting ◽  
History Of ◽  
High Degree ◽  
Accounting Standard Setting

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.

THE ROOTS OF MODERN CAPITALISM: A MARXIST ACCOUNTING HISTORY OF THE ORIGINS AND CONSEQUENCES OF CAPITALIST LANDLORDS IN ENGLAND

2004 ◽  
Vol 31 (1) ◽  
pp. 1-56 ◽  
Author(s):  
Rob Bryer
Keyword(s):  
Social Relations ◽  
Pivotal Role ◽  
Archival Research ◽  
Accounting History ◽  
Agricultural Revolution ◽  
Historical Literature ◽  
Modern Capitalism ◽  
History Of ◽  
Industrial Revolutions

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.

The hidden history of Benjamin Montgomery: Slave, manager, and accountant

2021 ◽  
pp. 103237322110581
Author(s):  
Sandra Gates ◽  
Megan Burke ◽  
John Humphreys
Keyword(s):  
United States ◽  
African American ◽  
The United States ◽  
Accounting Profession ◽  
Accounting Practice ◽  
Accounting History ◽  
History Of ◽  
Narrative Process ◽  
Race Ethnicity

Little is known about the contributions of African-American slaves in the histories of various business domains, including accounting. Some authors attribute this scholarly silence to ideological motives due to race-ethnicity and bigotry. Others note that this paucity reflects not only a lack of data but also an inability to adequately approach the contributions of minorities to the accounting profession. Consequently, there are hidden voices in accounting history that should be explored. One of those voices belongs to Benjamin Thornton Montgomery, a Southern slave who became a plantation manager and owner. Observing Montgomery’s practices through the unique historical lens of the ante-bellum period of the United States, we argue that he should also be acknowledged for his responsibilities as an accountant. Accordingly, we use an analytically structured narrative process to examine the compelling case of Ben Montgomery to inform a more accurate and balanced historical foundation of accounting practice in America.

A Survey on Forensic Accounting

2021 ◽  
pp. 35-44
Author(s):  
Roseline Oluwaseun Ogundokun ◽  
Opeyemi Eyitayo Ogundokun
Keyword(s):  
Literature Review ◽  
Criminal Investigation ◽  
Accounting Fraud ◽  
Accounting History ◽  
Forensic Accounting ◽  
Different Types ◽  
History Of

Research has revealed that we have different types of accounting and forensic accounting is one of it. Forensic accounting is a form of accounting or financial investigation. This chapter discussed the overview of forensic accounting, history of forensic accounting, functions of a forensic accountant, Forensic Accounting for Criminal Investigation, forensic accounting services, Methods to a Forensic Accounting Assignment, literature review on forensic accounting, fraud (overview), the need for forensic accounting, skill of forensic accounting and lastly the concept of fraud.

scholarly journals External influences on the development and professionalisation of accounting in Malaysia, 1957-1969

2016 ◽  
Vol 10 (2) ◽  
pp. 23
Author(s):  
Azham Md. Mi ◽  
Lee Teck Heang ◽  
Brian West
Keyword(s):  
Certified Public Accountants ◽  
Race Riots ◽  
Accounting History ◽  
The Usa ◽  
History Of ◽  
British Colonial ◽  
New Nation ◽  
Developed Nations ◽  
Key Events

<p class="Style2">The accounting history literature identifies a tendency for accounting in developing countries to be dominated by the style of accounting institutions and practices of western developed nations - particularly the USA and UK.This "importation" hypothesis is investigated and refined through a case study examination of the history of accounting in Malaysia during the formative years of 1957 to 1969. This era commences with the Malay States gaining independence from Britain and closes with the race riots which marked a turning point in the nation's history. The establishment of the Malaysian Association of Certified Public Accountants (MACPA) in 1958 and the passing of the Companies Act of 1965 and the Accountants Act of 1967 are identified as key events which perpetuated British colonial influence within the new nation. These circumstances add credence to the "importation" hypothesis and support a depiction of accounting and its institutional apparatus as regularising forces with a capacity to transcend political and social change within a nation state.</p><p class="Style2">Keywords: accounting profession, professionalisation, Malaysia, colonialism</p>

scholarly journals Crowdfunding and accounting history: The construction of the Gran Madre di Dio Church (Turin, 1814 - 1832)

2020 ◽  
Vol 17 (1) ◽  
pp. 36
Author(s):  
Silvia Sinicropi ◽  
Damiano Cortese ◽  
Massimo Pollifroni ◽  
Valter Cantino
Keyword(s):  
Social Impact ◽  
Tourist Attraction ◽  
Political Event ◽  
Cultural Patrimony ◽  
Accounting History ◽  
The Social ◽  
History Of ◽  
The City ◽  
The Church

This study emphasizes the history of accountancy, shedding light on its link with artistic and cultural patrimony, an issue that is scarcely addressed but is nearly always a matter underlying the greatest monuments of our civilization. As a case study, this study focuses on one of the significant architectural monuments of the City of Turin: the “Church of Gran Madre di Dio”; which was built to celebrate a historical and political event. Today it is a place of worship, a tourist attraction and a pilgrimage site. The current study corrects, from an accounting and historical perspective, the paucity of knowledge related to the Church of “Gran Madre di Dio”, and it also highlights the social impact its construction had upon the Turin area.

HENRY RAND HATFIELD AND ACCOUNTING BIOGRAPHY

2002 ◽  
Vol 29 (2) ◽  
pp. 123-130 ◽  
Author(s):  
Tom Lee
Keyword(s):  
Accounting History ◽  
Biographical Research ◽  
History Of ◽  
Accounting Theory

The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.

ACCOUNTING IN HISTORY

2005 ◽  
Vol 32 (2) ◽  
pp. 233-259 ◽  
Author(s):  
Stephen P. Walker
Keyword(s):  
South America ◽  
Central Europe ◽  
Interdisciplinary Research ◽  
Current Paper ◽  
Accounting History ◽  
Publication Patterns ◽  
History Of ◽  
Anglo American ◽  
Agricultural Economies

Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between accounting and other historians. An analysis of publications with accounting content in Historical Abstracts reveals increasing interest among historians in the history of accounting. This substantial literature incorporates sites largely unfamiliar to accounting historians, such as Eastern and Central Europe and Central and South America. Historians also communicate their findings on accounting in a variety of languages. Subjects particularly deserving of interdisciplinary research engaging accounting and other historians include accounting in agricultural economies, the institutions of pre-industrial rural societies and diverse systems of government.

Auditing Practices from a Historical Perspective: The Case Study of an Italian Railroad Company in the Mid-19th Century

2017 ◽  
Vol 44 (1) ◽  
pp. 17-34 ◽  
Author(s):  
Valerio Antonelli ◽  
Raffaele D'Alessio ◽  
Emanuela Mattia Cafaro
Keyword(s):  
19Th Century ◽  
Historical Perspective ◽  
Primary Sources ◽  
International Literature ◽  
Origin And Evolution ◽  
Accounting History ◽  
History Of ◽  
Railroad Company ◽  
Grand Duchy

ABSTRACT From a historic perspective, the origin and evolution of auditing in the private sector is extremely interesting, especially in regard to 19th-century railroad companies. This paper concerns the auditing practices of the Leopolda Railroad Company, which operated in the Grand Duchy of Tuscany, Italy (1841–1860). Through the use of mainly primary sources, we describe how auditors were selected and hired; their procedures, recommendations, and meetings; and the contents of their reports. This paper makes three contributions to the international literature in accounting history: (1) it is the first paper to present the history of auditing practices in Italy, (2) it broadens literature on external and internal audits in railroad companies, and (3) it supports the assumptions made by many accounting historians about the origin of auditing in industrial capitalism.

Historical Perspective of Structuration Theory: The Case of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908)

2020 ◽  
pp. 33-56
Author(s):  
Michela Magliacani
Keyword(s):  
Structuration Theory ◽  
Accounting System ◽  
Non Profit ◽  
Historical Perspectives ◽  
Accounting History ◽  
Christian Art ◽  
Time Space ◽  
Structural Dimensions ◽  
History Of ◽  
Research Findings

Introduction: This research is inspired by numerous stimuli from accounting studies under both structuration and historical perspectives. Giddens' Structuration Theory based research calls for more investigations on the relationships between social structures and agents' actions in a specific time-space context. However, accounting historians addressed research to explore the accounting system in a non-profit organisation operating between the sacred and the profane. The study of the Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908) has allowed fulfilling these gaps, considering the rich accounting sources available at the Civic Historical Archive of Pavia. Aim: Prior literature has addressed the research to explore if and how accounting was involved in the evolution of the preservation of the Christian art monuments in Pavia (1875-1908). Their origin referred to the earlier Company of Holy Rosary (1577) with the mission to conduct solemn celebrations, using sacred music, against the plagues. These research questions have been investigated to widen knowledge on the accounting history of non-profit organisations with a philanthropic and religious purpose. Methodological Approach: The research methodology is based on a longitudinal case study: The Society for the Preservation of the Christian Art Monuments in Pavia (1875-1908). Upon examination of the archival sources, a reconstruction of the history of the Society based on the contextual, and institutional and organisational changes as been attempted. The Structuration Theory has been adopted to interpret the accounting sources. Moreover, the synchronic approach has enabled the development of critical analysis, considering the trend of accounting knowledge during the period of this study. Main Findings: The research findings highlight the traits of continuity and changes in accounting with the contextual and institutional or organisational evolution of the Society. Accounting has contributed to the resilience and relevance of this organisation. The traits of changes, connected to the structural dimensions of accounting, enabled the accountability of information on the Society. This legitimised its philanthropic mission and strengthened the accounting domination, secularly than ecclesiastic. The research highlights how the double facade of accounting guaranteed the Society's resilience by fulfilling both technical and spiritual objectives during its long-existence. Originality: The Society for the Preservation of the Christian Art Monuments in Pavia has never been studied from the perspective of accounting history. This research bridges the gap in the history of the Society whose existence over the centuries has been questioned. From the Structuration Theory perspective, the study's contribution to exploring the structural dimensions of accounting is still under-investigated also within the field of accounting history. Finally, the research findings open a new stream of historical investigation about accounting and resilience within non-profit organizations and in other settings.

Sign in / Sign up

Export Citation Format

Share Document