Pastoral accounting in pre‐Federation Victoria: A contextual analysis of surviving business records

Abstract

Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving business records prepared during 1836‐1900, provides evidence of the structure and usage of pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of cultural, legal and political, professional, educational, economic and other factors as key explanatory variables. Also argues a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.

Citation

Carnegie, G.D. (1995), "Pastoral accounting in pre‐Federation Victoria: A contextual analysis of surviving business records", Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, pp. 3-33. https://doi.org/10.1108/09513579510103245