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Article
Publication date: 1 December 2002

Garry D. Carnegie and Christopher J. Napier

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific…

9304

Abstract

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

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

Book part
Publication date: 5 January 2006

John A. James, Michael G. Palumbo and Mark Thomas

Based on empirical patterns of annual earnings and saving from new micro-data covering a large sample of American workers around a hundred years ago, we develop a model…

Abstract

Based on empirical patterns of annual earnings and saving from new micro-data covering a large sample of American workers around a hundred years ago, we develop a model for simulating the cross-section distribution of wealth at the turn of the twentieth century. Our methodology allows for a direct comparison with the wealth distribution from a sample of families in a comparable part of the contemporary income distribution. Our primary finding is that patterns of wealth accumulation among American workers at the turn of the century bear a striking resemblance to contemporary profiles.

Details

Research in Economic History
Type: Book
ISBN: 978-1-84950-379-2

Article
Publication date: 1 January 2006

Giovanni Battista Dagnino and Paolo Quattrone

The aim of this paper is twofold: on the one hand, it discusses first the notion of istituto as it has been developed by Gino Zappa within the Italian research tradition…

1910

Abstract

Purpose

The aim of this paper is twofold: on the one hand, it discusses first the notion of istituto as it has been developed by Gino Zappa within the Italian research tradition known as economia aziendale. It then proposes a critical comparison between the historical institutional approaches developed by Gino Zappa and John R. Commons. On the other hand, it speculates on the possibility of updating the notion of institution.

Design/methodology/approach

The study is first solidly rooted on historical institutional inquiry. Second, it draws on the constructivist epistemology put forth by Edgar Morin, Mauro Ceruti, and Hans von Foerster.

Findings

This paper allows more informed theorizing about the notion of institution since it deepens our understanding of the epistemological, theoretical, and practical “genetic variations” between the institutional perspectives of Zappa and Commons. This body of work is capable to extend its range in time and space to inform a number of present day relevant issues (i.e. the rising debates on corporate social responsibility and the firms' environmental and social reports) and to pave the way to additional research in the direction of a renewed holistic view of the concept of institution.

Originality/value

First, it is argued that, during the first half of the twentieth century, a somewhat unusual and unexpected convergence occurred, according to which the study of institutions coupled Italy and (part of) the US. Second, in the renewed perspective, the concept of institution becomes the active locus of mediation of multiple viewpoints; the institution turns out to be the catalizing and organizing center of knowledge developed in different disciplinary contexts.

Details

Journal of Management History, vol. 12 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 9 October 2020

Tamson Pietsch

The purpose of this paper is to create comparable time series data on university income in Australia and the UK that might be used as a resource for those seeking to…

Abstract

Purpose

The purpose of this paper is to create comparable time series data on university income in Australia and the UK that might be used as a resource for those seeking to understand the changing funding profile of universities in the two countries and for those seeking to investigate how such data were produced and utilised.

Design/methodology/approach

A statistical analysis of university income from all sources in the UK and Australia.

Findings

The article produces a new time series for Australia and a comparable time series for the UK. It suggests some of the ways these data related to broader patterns of economic change, sketches the possibility of strategic influence, and outlines some of their limitations.

Originality/value

This is the first study to systematically create a time series on Australian university income across the twentieth century and present it alongside a comparable dataset for the UK.

Details

History of Education Review, vol. 49 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 1 November 1996

Awni Zebda, Barney Cargile, Mary Christ, Rick Christ and James Johnston

Auditing researchers have recommended that the use of audit decision models should be subject to cost‐benefit analysis. This paper provides insight into cost‐benefit…

Abstract

Auditing researchers have recommended that the use of audit decision models should be subject to cost‐benefit analysis. This paper provides insight into cost‐benefit analysis and its shortcomings as a tool for evaluating audit decision models. The paper also identifies and discusses the limitations of other evaluation methods. Finally, the paper suggests the use of model confidence as an alternative to model value and model validity.

Details

Managerial Finance, vol. 22 no. 11
Type: Research Article
ISSN: 0307-4358

Open Access
Article
Publication date: 7 October 2021

Stefania Servalli and Antonio Gitto

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad…

Abstract

Purpose

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

Design/methodology/approach

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

Findings

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Originality/value

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 January 2007

Ruth Alas and Vincent Edwards

The purpose of this paper is to investigate employees' attitudes toward society, organisations and work in electronic industry of the three Finno‐Ugrian countries from an…

522

Abstract

Purpose

The purpose of this paper is to investigate employees' attitudes toward society, organisations and work in electronic industry of the three Finno‐Ugrian countries from an institutionalist perspective.

Design/methodology/approach

Survey was done in two plants of the electronics industry in Estonia, Hungary and Finland. The survey was conducted in two plants of the electronics industry in Estonia, Hungary and Finland, respectively: one produces telecommunications equipment and the other electrical goods for household use. Data from the three countries were compared by means of the ANOVA‐test. The factors influencing job satisfaction and organisational commitment were identified by using linear regression analysis.

Findings

The results of an empirical study in the three Finno‐Ugrian countries, Estonia, Finland and Hungary, indicate significant differences, as well as similarities, in attitudes toward society, organisations and work in electronic industry of the three Finno‐Ugrian countries. It is argued that the differences in work‐related attitudes are influenced by the respective countries' historical legacy, in particular differences in levels of institutional development.

Research limitations/implications

In order to draw broader conclusions it is necessary to explore alternative explanations and conduct further empirical research in other industries and countries.

Practical implications

Estonia and Hungary are new EU members and their citizens can now seek employment in another member country. The paper gives information about the work‐related attitudes of Estonian and Hungarian employees compared to Finnish employees.

Originality/value

The model developed explains differences between three countries.

Details

Baltic Journal of Management, vol. 2 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 1 November 2000

Stuart Hannabuss

Childhood studies is an attractive field for research but presents a number of challenges because it is multi‐disciplinary and eclectic. It offers many opportunities to…

3174

Abstract

Childhood studies is an attractive field for research but presents a number of challenges because it is multi‐disciplinary and eclectic. It offers many opportunities to make connections between mainstream historical, literary, cultural, sociological, educational, and bibliographical studies. As such, it can benefit from novelty and suffer from scholarly credibility over agenda and methodology. At its best, it sheds light on the cultural crosscurrents and assumptions of its time, and helps library professionals better understand their work with children.

Details

Library Management, vol. 21 no. 8
Type: Research Article
ISSN: 0143-5124

Keywords

Book part
Publication date: 17 September 2020

Federica Angeli, Jörg Raab and Leon Oerlemans

Project networks are an increasingly salient organisational temporary form to deal with complex problems. It remains unclear, however, whether and how project networks…

Abstract

Project networks are an increasingly salient organisational temporary form to deal with complex problems. It remains unclear, however, whether and how project networks adapt over time, and hence implement changes, both within the span of the specific project, and across projects. The authors apply the performance feedback (PF) perspective to explore how adaptive responses to PF are organised and absorbed within project networks. The authors investigate these matters in the area of humanitarian and development aid efforts, which represent complex social issues. In this context, project networks involve a multitude of actors at different distances from the implementation field, ranging from the donor, through an international Non-Governmental Organisation (NGO), to the NGO’s country offices, local NGOs and the beneficiary communities. This study’s qualitative findings, which the authors generate through an abductive analytical process, highlight that project networks dealing with complex social issues face six paradoxes based on work by DeFillippi and Sydow: the distance, difference, identity, learning, temporal and performance paradoxes. Collective goal setting, adaptive monitoring and evaluation practices, and continuous re-negotiation of aspiration levels emerge as coping mechanisms enabling project networks to internalise insights from the field and translate them into adaptive behavioural responses, mainly at the intra-project level. The authors contribute to a better understanding of adaption in these temporary forms, and particularly in its behavioural consequences. The study also advances knowledge on the PF perspective, through its application in temporary settings, on the level of the project network and in the context of complex social issues, where organisational arrangements strive to pursue multiple interdependent goals.

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