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The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.

This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.

Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.

The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.

The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.

The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.

This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.

Points out that traditional conceptions of accounting history and its achievements are being challenged by new accounting historians who are informed by radical philosophies and approaches to history. Suggests that this is a belated reflection of movements within the wider discipline of history which can be traced to the annalists in the 1930s and more recently to the influence of postmodernism. Observes that at issue between the traditional and new history are the importance of facts and the pursuit of truth by traditional historians, noting that new accounting historians have decried the reactionary effects of traditional history, which they propose to overcome by substituting accounting as an interested discourse for accounting as a neutral, socially sterile technique. Explains that, as the conventional form of historical writing, the narrative form also has been disparaged. Concludes by arguing that accounting historians should be tolerant of different approaches to accounting history.

Implementation of lean production introduces the problem of what kind of management accounting to use. The purpose of this paper is to analyse aberrations that are typically created when traditional accounting is used in a lean organisation. Furthermore, the purpose is to discuss whether activity‐based costing (ABC) and value stream accounting are suitable for lean production. These three accounting systems are compared under the particular conditions of a small‐to medium‐sized enterprise (SME) that is in an early stage of lean implementation.

The paper is based on a case study carried out within a SME illustrated by three examples. In the first and second examples the SME analyses how the introduction of improvements, by the means of lean production, can lead to cost product mistakes when traditional accounting calculations are used. The second example deals with a comparison benchmark between traditional accounting and ABC. The third example analyses value stream accounting as an alternative to ABC and discusses the implications and limits for the SME.

The results of the examples show first, the possible mistakes introduced by traditional accounting, and second, how the costing of a manufacturing lot varies when using traditional accounting and ABC. In addition, the results illustrate the interrelationships between lean production, ABC and value stream accounting. In particular, ABC seems to introduce some difficulties in terms of IT automation, and there are difficulties with value stream accounting because it requires a particular value stream‐based organisation not particularly suitable for this SME.

The generalisability of the research findings is limited because of the use of a case study within a SME in which lean production is in an early stage of application and has a particular flexible organisation. This implies a need for further studies on other SMEs in different organisational situations.

The implications are useful for SMEs that are implementing lean production and are thinking of a changeover from traditional accounting. The results can guide SMEs in the selection of the most effective accounting system considering particular factors such as the state of lean implementation, whether the organisation is value stream oriented or type of products manufactured.

The paper discusses for the first time the implications of ABC and in particular of Value Stream Accounting inside a SME that is implementing Lean Production.

Traditional history has sought to provide narrative accounts of the past which can be accepted as factual, devoid of fictions and therefore true. This image has come under strong attack from new historians who denounce the narrative as a literary convention which mixes fiction (myth) and fact rather than being a model of an extant, discoverable reality. The narrative is also accused of being the means of privileging some accounts of history and thereby enhancing the position of social élites. This paper rejects condemnation of the ability of narrative history to provide reliable renditions of accounting’s past and promotes the role of narrativity in the “new” accounting history. It is shown that new accounting history, whilst critical of the results of traditional accounting history, currently still finds merit in the narrative as both the form in which historical events occur and as a means of telling alternative stories or counternarratives.

This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

An interpretive methodology uses in‐depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom‐line; the separateness of the economic entity; time‐based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner‐entity separation; time management; and bounded competition.

The research is one of the few studies on the culture‐accounting relationship in a developing and economically poor part of the Asia‐Pacific region.

This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.

The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.

The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems.

Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.

Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of reports; and disclosure patterns. Patterns are measured via examination of twenty Aggregated Accounting Disclosures (AAD) items and sub‐indices. A significant number of entities completely fail to generate annual reports, or are several years behind the reporting cycle or are unwilling to disseminate their reports. The reporting patterns for PIC entities showed an overall AAD disclosure trend of 52% with specific patterns being 76% of Core Statement Accounting (CSA), 42% Financial Related Accounting (FRA) and 40% Non‐financial Related Accounting (NRA) over the three years. The lack of current annual reports and timely reports (at least 50%) fits much more with the Traditional model than with either Western model.

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.