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Article
Publication date: 7 December 2021

Jill Atkins and Karen McBride

This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible…

Abstract

Purpose

This paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.

Design/methodology/approach

An interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.

Findings

In this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.

Originality/value

This is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1956

E.S. DE BEER

This paper was originally read to the Johnson Club on 8 October, 1954. At that time I had compiled the index to my edition of the Diary of John Evelyn (1955), but the printer had…

Abstract

This paper was originally read to the Johnson Club on 8 October, 1954. At that time I had compiled the index to my edition of the Diary of John Evelyn (1955), but the printer had not yet started setting it up (I have also compiled two or three short indexes, for volumes of the Bulletin of the Institute of Historical Research and so on). The paper is not a defence of, or apology for, or commendation of, courses adopted in the Evelyn index; my object was to discuss, as impartially as I could, aspects of indexing that interested me. I have not tried to compose a systematic treatise on the subject and, were I to recommend any particular courses in indexing, it would be as a user, not a maker, of indexes; my preferences, however, must emerge in the course of the paper and are embodied in the Evelyn index.

Details

Journal of Documentation, vol. 12 no. 1
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 1 January 1960

THIS month the Editor finds himself in rather a quandary. Since the number of staff that may justifiably be employed on a specialized journal of relatively limited circulation is…

Abstract

THIS month the Editor finds himself in rather a quandary. Since the number of staff that may justifiably be employed on a specialized journal of relatively limited circulation is not large, there must inevitably be some overlapping of the various functions involved in its publication, and we therefore have occasion to concern ourselves to some extent with the subscription side of The Library World, as well as with its production. We have been glancing through some of the 1957 issues of the journal, which at that time were appearing some three months later than their publication dates, and noting also the circulation figures of those issues. We then turned to the issues for the first six months of 1959, the second half of Volume 60, and their circulation, which showed an increase of roughly 20% on the earlier figures.

Details

New Library World, vol. 61 no. 6
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 June 1968

ALTHOUGH the first Public Libraries (Scotland) Act was placed on the Statute Book in 1853, it was not until 1899 that the Corporation of the City of Glasgow was empowered to…

Abstract

ALTHOUGH the first Public Libraries (Scotland) Act was placed on the Statute Book in 1853, it was not until 1899 that the Corporation of the City of Glasgow was empowered to establish and maintain public libraries throughout the city. Between 1876 and 1897 four attempts were made to secure public approval for the adoption of the Public Libraries (Scotland) Acts, but when all these efforts proved unsuccessful, the Corporation decided in June, 1888 to include in a Local Bill for submission to Parliament, certain clauses conferring upon themselves the power to become a library authority. Promoted in 1899, the Bill became known as the Glasgow Corporation (Tramways, Libraries, etc.) Act 1899, and the library clauses passed through Parliament without opposition and received Royal Assent on 1st August, 1899. The powers conferred by this Local Act empowered the Corporation:

Details

New Library World, vol. 69 no. 12
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 January 1939

WE offer our readers good wishes for 1939. We hope that every kind of library may be allowed in peace to pursue its development for the spreading of good reading, to the end that…

Abstract

WE offer our readers good wishes for 1939. We hope that every kind of library may be allowed in peace to pursue its development for the spreading of good reading, to the end that enlightenment and with it wisdom may prevail amongst our millions of readers. We hope too that it will be another year of progress in service, in good and deftly‐employed technique, in the development of the will to make libraries interesting, attractive, useful and indeed inevitable and essential to all men. For librarians we hope it may be a further stage in the promotion of their profession, of growth of their own faith in it, and of increase in the willingness of those who employ librarians in municipalities, counties, colleges and other places to recognize training and service with better pay, prospects and status. We know that appreciation will not give greater willingness to serve; we do know it will give greater happiness.

Details

New Library World, vol. 41 no. 6
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 May 1912

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire…

Abstract

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire Belloc, Ralph D. Blumenfeld, Lord Blyth, J.P., Colonel Charles E. Cassal, V.D., F.I.C., the Bishop of Chichester, Sir Arthur H. Church, K.C.V.O., M.A., D.Sc., F.R.S., Sir Wm. Earnshaw Cooper, C.I.E., E. Crawshay‐Williams, M.P., Sir Anderson Critchett, Bart., C.V.O., F.R.C.S.E., William Ewart, M.D., F.R.C.P., Lieut.‐Colonel Sir Joseph Fayrer, Bart., M.A., M.D., Sir Alfred D. Fripp, K.C.V.O., C.B., M.B., M.S., Sir Harold Harmsworth, Bart., Arnold F. Hills, Sir Victor Horsley, M.D., F.R.C.S., F.R.S., O. Gutekunst, Sir H. Seymour King, K.C.I.E., M.A., the Duke of Manchester, P.C., Professor Sir Wm. Osler, Bart., M.D., F.R.S., Sir Gilbert Parker, D.C.L., M.P., Sir Wm. Ramsay, K.C.B., LL.D., M.D., F.R.S., Harrington Sainsbury, M.D., F.R.C.P., W. G. Savage, M.D., B.Sc., R. H. Scanes Spicer, M.D., M.R.C.S., the Hon. Lionel Walrond, M.P., Hugh Walsham, M.D., F.R.C.P., Harvey W. Wiley, M.D., Evelyn Wrench.

Details

British Food Journal, vol. 14 no. 5
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 July 1922

THE topics of the Library Association Conference and the election of the Council of the Association naturally absorb a great deal of attention this month. To deal with the second…

Abstract

THE topics of the Library Association Conference and the election of the Council of the Association naturally absorb a great deal of attention this month. To deal with the second first: there were few novelties in the nominations, and most of the suggested new Councillors are good people; so that a fairly good Council should result. The unique thing, as we imagine, about the Library Association is the number of vice‐presidents, all of whom have Council privileges. These are not elected by the members but by the Council, and by the retiring Council; they occupy a position analagous to aldermen in town councils, and are not amenable to the choice or desires of the members at large. There are enough of them, too, if they care to be active, to dominate the Council. Fortunately, good men are usually elected, but recently there has been a tendency to elect comparatively young men to what are virtually perpetual seats on the Council, simply, if one may judge from the names, because these men occupy certain library positions. It, therefore; is all the more necessary that the electors see that men who really represent the profession get the seats that remain.

Details

New Library World, vol. 25 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 December 1906

IT is a very encouraging sign to those interested in the welfare of children that so much attention is being bestowed upon them by library authorities. On every side activity is…

Abstract

IT is a very encouraging sign to those interested in the welfare of children that so much attention is being bestowed upon them by library authorities. On every side activity is apparent: most new buildings have a room set aside for the exclusive use of juveniles, and many old buildings are being adapted and special provision made for the young. In these circumstances a brief summary of practical requirements may not come amiss.

Details

New Library World, vol. 9 no. 6
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 February 1967

I HAVE sometimes been asked whether I am conscious, as the present editor of THE LIBRARY WORLD, of the spirit and influence of its founder, James Duff Brown, and of his editorial…

80

Abstract

I HAVE sometimes been asked whether I am conscious, as the present editor of THE LIBRARY WORLD, of the spirit and influence of its founder, James Duff Brown, and of his editorial successors, who included J. D. Stewart and W. C. Berwick Sayers. The answer is that of course I am—how could it be otherwise?

Details

New Library World, vol. 68 no. 8
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 February 1941

WHILE so many things are happening and are expected to happen in the war field, the attention that libraries receive is to be watched carefully. One could hope, so far as their…

Abstract

WHILE so many things are happening and are expected to happen in the war field, the attention that libraries receive is to be watched carefully. One could hope, so far as their finances are concerned, that they might be treated as last year but otherwise forgotten. This is most unlikely, and the reports that reach us show that we are facing the most critical days since 1919. There is, however, this difference; during the last war, the penny‐rate limit seemed to exclude all recovery from the drastic cuts then made. Hereafter such recovery can be as rapid as the value of our work persuades our authorities to make it—that is, if and when they have the means. The crisis for many of the towns which have been “coventrated” or otherwise heavily attacked must be severe. The destruction of shopping streets must mean a substantial loss of rateable value for the time being. At the same time all rate‐supported services must continue, and these continue to increase in cost. For some towns it may be difficult to sustain some public services at all.

Details

New Library World, vol. 43 no. 7
Type: Research Article
ISSN: 0307-4803

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