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Article
Publication date: 2 August 2011

John R. Edwards and Malcolm Anderson

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to…

1558

Abstract

Purpose

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It aims to do so by focusing on attempts made by writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth centuries, and to enhance that identity by behaving in a manner designed to persuade the public of the professionalism associated with themselves and their work.

Design/methodology/approach

The study is based principally on the contents of early accounting treatises and secondary sources drawn from beyond the accounting literature. Notions of identity, credentialism and jurisdiction are employed to help understand and evaluate the occupational history of the writing master and accountant occupational group.

Findings

Writing masters and accountants emerged as specialist pedagogues providing the expert business knowledge required in the counting houses of entities that flourished as the result of rapid commercial expansion during the early modern period. Their demise as an occupational group may be attributed to a range of factors, amongst which an emphasis on personal identity, the neglect of group identity and derogation of the writing craft were most important.

Research limitations/implications

The paper highlights Early English Books Online (available at: http://eebo.chadwyck.com/home), Eighteenth Century Collections Online (available at: www.gale.cengage.com/DigitalCollections/products/ecco/index.htm) and the seventeenth and eighteenth century Burney Collection Newspapers as first class electronic resources now available for studying accounting history from the sixteenth century through to the eighteenth century.

Originality/value

The paper advances knowledge of accounting history by: profiling commercial educators active in England in the early modern period; studying the devices they employed to achieve upward social and economic trajectory; explaining the failure of an embryonic professionalisation initiative; and demonstrating the contingent nature of the professionalisation process.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 8 June 2007

Robert H. Ashton

Models of value creation that have been proposed for supporting value-based management are described and analyzed, including the Balanced Scorecard, the Baldrige Quality Award…

Abstract

Models of value creation that have been proposed for supporting value-based management are described and analyzed, including the Balanced Scorecard, the Baldrige Quality Award Criteria, the Deming Management Method, the Service-Profit Chain, and the Skandia Intellectual Capital Model. These models are compared, their potential for guiding the identification of value drivers and performance measures for value-based management is assessed, and management issues that must be addressed if such models are to contribute to long-run value creation are explored. These issues include causally linking value drivers to each other and to financial outcomes, the extent to which the models take a dynamic, or whole-system, view of value creation, and whether multiple value drivers should be explicitly weighted and combined to form a “value index.” Finally, the substantial body of research evidence linking intangible value drivers to financial outcomes is reviewed, and some directions for further research are offered.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-7623-1387-7

Article
Publication date: 1 July 1911

[In view of the approaching Conference of the Library Association at Perth, the following note on the Leighton Library may not be inopportune. Dunblane is within an hour's railway…

Abstract

[In view of the approaching Conference of the Library Association at Perth, the following note on the Leighton Library may not be inopportune. Dunblane is within an hour's railway journey from Perth and has a magnificent cathedral, founded in the twelfth century, which is well worthy of a visit.]

Details

New Library World, vol. 14 no. 1
Type: Research Article
ISSN: 0307-4803

Abstract

Details

Documents on and from the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-84663-909-8

Article
Publication date: 13 February 2009

John Kendall

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Abstract

Details

Reference Reviews, vol. 23 no. 2
Type: Research Article
ISSN: 0950-4125

Keywords

Content available
Article
Publication date: 1 December 1999

869

Abstract

Details

Disaster Prevention and Management: An International Journal, vol. 8 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 1 September 2002

Kirk Moll

States that there has been a recent explosion in the publication of reference works in the field of African American studies which indicates the mature field of scholarship being…

Abstract

States that there has been a recent explosion in the publication of reference works in the field of African American studies which indicates the mature field of scholarship being achieved in this area. Provides a bibliographic guide for those wishing to identify and use research tools for studying African American literature.

Details

Collection Building, vol. 21 no. 3
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 1 January 1994

Logging‐in over 32 years in the aviation business, Ted Lawrence has joined the Western Aircraft Incorporated team and will be handling the Falcon aircraft and maintenance sales…

Abstract

Logging‐in over 32 years in the aviation business, Ted Lawrence has joined the Western Aircraft Incorporated team and will be handling the Falcon aircraft and maintenance sales. During his distinguished career, Lawrence has specialized in the Falcon programme with expertise in avionics, maintenance and sales. At this time Western Aircraft is in the final stages of becoming the Northwest's only Falcon Service Center, strengthening their already diverse capabilities in the industry.

Details

Aircraft Engineering and Aerospace Technology, vol. 66 no. 1
Type: Research Article
ISSN: 0002-2667

Book part
Publication date: 17 May 2012

John Myrton Johnson

Reflecting on the contingencies and felicitous moments of life and career, a senior scholar celebrates the intellectual community and friends that inspired and sustained his…

Abstract

Reflecting on the contingencies and felicitous moments of life and career, a senior scholar celebrates the intellectual community and friends that inspired and sustained his efforts.

Details

Blue-Ribbon Papers: Behind the Professional Mask: The Autobiographies of Leading Symbolic Interactionists
Type: Book
ISBN: 978-1-78052-747-5

Article
Publication date: 1 March 1932

From what has been said in this journal regarding standards and associated regulations for jams and allied products, it appears that this is the only English‐speaking country…

Abstract

From what has been said in this journal regarding standards and associated regulations for jams and allied products, it appears that this is the only English‐speaking country where no standards and no regulations exist for this very important item of the food supply. We manufacture more jam than any other of these countries. We are the greatest consumers, per head of population, of jam. It is therefore a very serious disadvantage to the consumer that it should be left entirely to financially interested persons to formulate their own standards for their own advantage. It would be inexpedient in any case to allow this, but when such “standards” as those we have referred to have been adopted by a great combine, and the products made in conformity with those standards forced on the consumer, a case bad to begin with is made worse. The greater proportion of the jam and marmalade put on the market is either of poor quality or of very poor quality. The poor quality stuff may be labelled “Full Fruit Standard,” and the meaning that is to be attributed to these words is left to the purchaser to find out. We say that this legend is no recommendation, and in saying this we find our opinion to be supported by at least one important member of the combine. One of their labels is before us as we write. The words “This marmalade is guaranteed to conform to the agreed standard of the Food Manufacturers' Federation” is printed in such small type that it is by no means easy to read; it is printed at the very bottom of the label and in such a way that at first glance it appears to be merely an ornamental border. Now the object of making the marmalade is to sell it, and if in the opinion of the makers the words which we have quoted above would aid that sale they would have been conspicuously displayed and printed in large letters on the label. The label also says that the marmalade is made “from … oranges and sugar”; it does not say that it is made from oranges and sugar only. Now this label may be taken as a fair specimen of all the rest. It gives the purchaser no information about that which he is buying, and it is safe to say that not one person in ten thousand knows anything about the “standards” referred to. If the interests of the consumer were fairly balanced against the profits of the manufacturer, a label would read more or less as follows:—“This product conforms to the standard of the Food Manufacturers’ Federation.” “It consists of fresh (name) fruit or fruits and sugar only in the proportions — per cent. fruit and — per cent. sugar.” If there is nothing to fear there is nothing to conceal. Why then is such a label not used?

Details

British Food Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0007-070X

21 – 30 of 328