Accounting History Publication List 2015

This list of selected publications, including book reviews, published in English is intended to assist accounting history researchers and those with an interest in accounting history scholarship to gain an appreciation of recent contributions to the literature. It is not intended to be an exhaustive listing and the exclusion of a publication from the list is not a reflection of the quality or potential contribution of the publication. Rather, the items listed may be viewed as indicative of the types of research conducted over the period.

Articles

Abdelrehim N Maltby J Toms S (2015) Narrative reporting and crises: British Petroleum and Shell, 1950–1958. Accounting History 20(2): 138–157. Acheson GG Campbell G Turner JD Vanteeva N (2015) Corporate ownership and control in Victorian Britain. Economic History Review 68(3): 911–936. Arnold AJ (2015) Accounting’s representation of industrial expansion and decline: Some evidence from practice at Vickers Shipbuilding, 1910–24. British Accounting Review 47(2): 191–203. Badua F (2015) Laying down the law on Lockheed: How an aviation and defense giant inspired the promulgation of the Foreign Corrupt Practices Act of 1977. Accounting Historians Journal 42(1): 105–126. Baker CR Quéré BP (2015) Historical innovations in the regulation of business and accounting practices: A comparison of the absolutism and liberal democracy. Accounting History 20(3): 250–265. Baker CR Barbu EM Le TN (2015) A historiographical review of research concerning accounting changes in post-communist economies. Accounting Historians Journal 42(1): 1–36. Becker D’A Orwig M Pernsteiner A (2015) Symbolic versus substantive regulatory disclosure requirements: The case of Ford Motor Company in the early 1900s. Accounting Historians Journal 42(2): 35–62. Bensadon D (2015) The adoption of an accounting innovation in France: The case of consolidated financial statements at Pechiney (1956–1971). Accounting History 20(3): 288–309. Bigoni M Funnell W (2015) Ancestors of governmentality: Accounting and pastoral power in the 15th century. Critical Perspectives on Accounting 27: 160–176. Black J (2015) “The pen is mightier than the sword”: Linking educational history and accounting history in shaping historical thought. Accounting History 20(1): 63–84. Bowlin WF Herda DN (2015) Regulatory, accounting and business practices concerning the Sutler at Fort Abercrombie, Dakota Territory. Accounting Historians Journal 42(1): 37–60. Bujaki ML (2015) Visualizing the Rideau Canal through early budget estimates, 1823–1824. Accounting History 20(1): 43–62. Chenhall RH Moers F (2015) The role of innovation in the evolution of management accounting and its integration in management control. Accounting, Organizations and Society 47: 1–13. Cooper C (2015) Entrepreneurs of the self: The development of management control since 1976. Accounting, Organizations and Society 47: 14–24. Cordery C (2015) Accounting history and religion: A review of studies and a research agenda. Accounting History 20(4): 430–463. Coronella S Sargiacomo M Walker SP (2015) Unification and dual closure in the Italian accountancy profession, 1861–1906. European Accounting Review 24(1): 167–197. Di Cimbrini T (2015) Welfare or politics? The identity of Italian mutual aid societies as revealed by a latent class cluster analysis of their annual reports. Accounting History 20(3): 310–341. Dobie A (2015) The role of general and provincial chapters in improving and enforcing accounting financial and management controls in Benedictine monasteries in England 1215–1444. British Accounting Review 47(2): 142–158. Doron ME (2015) The Colonel Carter myth and the Securities Act: Using accounting history to establish institutional legitimacy. Accounting History 20(1): 5–19. Dyckman TR Zeff SA (2015) Accounting research: Past, present and future. Abacus 51(4): 511–524. Edwards JR (2015a) Accounting for fair competition between private and public armaments manufacturers in Victorian Britain. Abacus 51(3): 412–436. Edwards JR (2015b) The method of bookkeeping, deducted from clear principles. Accounting and Business Research 45(2): 256–277. Elad C (2015) The development of accounting in the Franc zone countries in Africa. The International Journal of Accounting 50(1): 75–100. Evans L Pierpoint J (2015) Framing the Magdalen: Sentimental narratives and impression management in charity annual reporting. Accounting and Business Research 45(6–7): 661–690. Felten S (2015) Accounting evolution to 1400: How to explain the emergence of new accounting techniques. Accounting History Review 25(2): 167–171. Ferry L Scarparo S (2015) An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010. Accounting History Review 25(3): 219–238. Flesher DL Pridgen A (2015) The development of hospital financial accounting in the USA. Accounting History Review 25(3): 201–217. Fowler CJ Cordery CJ (2015) From community to public ownership: A tale of changing accountabilities. Accounting, Auditing & Accountability Journal 28(1): 128–153. Fülbier RU Klein M (2015) Balancing past and present: The impact of accounting internationalization on German accounting regulations. Accounting History 20(3): 342–374. Gebreiter F (2015) Hospital accounting and the history of health-care rationing. Accounting History Review 25(3): 183–199. Gebreiter F Jackson WJ (2015) Fertile ground: The history of accounting in hospitals. Accounting History Review 25(3): 177–182. Gomes D Giovannoni E Gutiérrez-Hidalgo F Zimnovitch H (2015) Moving from regional to international publishing in accounting history: Pressures, issues, strategies and implications. Accounting History 20(2): 183–205. Gordon IM Boland LA (2015) Anatomy of a journal: A reflection on the evolution of Contemporary Accounting Research, 1984–2010. Accounting History 20(4): 464–489. Jones MJ Oldroyd D (2015) The “internationalisation” of accounting history publishing. British Accounting Review 47(2): 117–123. Harun H Van-Peursem K Eggleton IRC (2015) Indonesian public sector accounting reforms: Dialogic aspirations a step too far? Accounting, Auditing & Accountability Journal 28(5): 706–738. Hiebl MRW Quinn M Franco CM (2015) An analysis of the role of the Chief Accountant at Guinness c.1920–1940. Accounting History Review 25(2): 145–165. Hoag C (2015) National bank window dressing, 1866–1871. Accounting History Review 25(1): 27–41. Hronsky JJF Burrows GH Cobbin PE (2015) A fine education but no “bluestocking”: Harriet Amies, pioneer female accounting professional. Accounting History 20(2): 118–137. Inwood K Keay I (2015) Transport costs and trade volumes: Evidence from the Trans-Atlantic iron trade, 1870–1913. The Journal of Economic History 75(1): 95–124. Jack L (2015) Future making in farm management accounting: The Australian “Blue Book”. Accounting History 20(2): 158–182. Jupe R Funnell W (2015) Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain’s rail industry. Critical Perspectives on Accounting 29: 65–85. Killian S (2015) “For lack of accountability”: The logic of the price in Ireland’s Magdalen laundries. Accounting, Organizations and Society 43: 17–32. Lai A Lionzo A Stacchezzini R (2015) The interplay of knowledge innovation and academic power: Lessons from “isolation” in twentieth-century Italian accounting studies. Accounting History 20(3): 266–287. Lee TA (2015) “A different army of the talented”: Negative outliers in the rise of professionalism in Victorian public accountancy. Accounting History Review 25(2): 77–95. Leoni G Florio C (2015) A comparative history of earnings management literature from Italy and the US. Accounting History 20(4): 490–517. Liyanarachchi GA (2015) Antecedents of double-entry bookkeeping and Buddhist Temple Accounting. Accounting History 20(1): 85–106. Macve RH (2015) Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China. British Accounting Review 47(2): 124–141. Malmmose M (2015) National hospital development, 1948–2000: The WHO as an international propagator. Accounting History Review 25(3): 239–259. McCartney S Stittle J (2015) Accounting for producer needs: The case of Britain’s rail infrastructure. Accounting Forum 39(2):109–120. McKinstry S Ding YY (2015) “Hybridised” financial control in the Victorian construction industry: George Gilbert Scott’s rebuilding of Glasgow University, 1864–1872. Accounting History 20(2): 206–227. McLean T McGovern T Davie S (2015) Management accounting, engineering and the management of company growth: Clarke Chapman 1864–1914. British Accounting Review 47(2): 177–190. Mitchener KJ Weidenmier MD (2015) Was the classical gold standard credible on the periphery? Evidence from currency risk. The Journal of Economic History 75(2): 479–511. Noguchi M Nakamura T Shimizu Y (2015) Accounting control and interorganisational relations with the military under the war regime: The case of Mitsubishi Heavy Industry’s Nagoya Engine Factory. British Accounting Review 47(2): 204–223. Nurnberg H (2015) Changing perceptions of U.S. standard setters concerning the basic objectives of corporate financial reporting. Accounting Historians Journal 42(1): 61–84. Oldroyd D Tyson TN Fleischman RK (2015) American ideology, socialism and financial accounting theory: A counter view. Critical Perspectives on Accounting (27): 209–218. Peg L Brown A (2015) The milieu of accountability of early companies in the Qīng Dynasty: Evidence from the Shànghǎi-based print media. Accounting History Review 25(1): 1–26. Persson ME Radcliffe VS Stein M (2015) Alvin R Jennings: Managing partner, policy-maker, and institute president. Accounting Historians Journal 42(1): 85–104. Pezet A Sponem S (2015) The role of accounting in the making of the bank customer: Transferring capital “d’une main OISIVE dans une main LABORIEUSE”. Accounting History Review 25(2): 97–120. Radburn N (2015) Keeping “the wheel in motion”: Trans-Atlantic credit terms, slave prices, and the geography of slavery in the British Americas, 1755–1807. The Journal of Economic History 75(3): 660–689. Roberts DH (2015) Socialization of US novice accounting professionals through ethical discourse in 1931. Accounting Historians Journal 42(2): 63–90. Richardson A (2015) The cost of a telegram: Accounting and the evolution of international regulation of the telegraph. Accounting History 20(4): 405–429. Rodrigues LL Craig RJ Schmidt P Santos JL (2015) Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries. Accounting History Review 25(1): 43–67. Sanchez-Matamoros JB Funnell W (2015) War or the business of God: Sacred mission, accounting and Spanish military hospitals in the 18th century. Accounting, Auditing & Accountability Journal 28(3): 434–459. Sangster A (2015) The earliest known treatise on double entry bookkeeping by Marino De Raphaeli. Accounting Historians Journal 42(2): 1–34. Sargiacomo M Antonelli V (2015) Alberto Ceccherelli (1885–1958): Pioneer in the history of accounting practice and leader in international dissemination. Accounting History Review 25(2): 121–144. Sellers RD Fogarty TJ Parker LM (2015) The center cannot hold: The AICPA and accounting professional leadership 1997–2013. Accounting Horizons 29(3): 485–506. Sensoy F Guvemli O (2015) The state accounting doctrine book of the Middle East in the 14th century: Risale-i Felekiyye and its place in accounting culture. British Accounting Review 47(2): 159–176. Shelton W Jacobs K (2015) Allan Douglas Barton: A scholar who spanned theory and practice. Accounting History 20(1): 20–42. Sokolov V (2015) A history of professional accounting societies in St Petersburg. Accounting History 20(3): 375–395. Toms S Fleischman RK (2015) Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory. Accounting, Organizations and Society 41: 1–20. Verma S (2015) Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence. Critical Perspectives on Accounting 31: 5–22. Vosslamber R (2015) After the earth moved: Accounting and accountability for earthquake relief and recovery in early twentieth-century New Zealand. Accounting History 20(4): 518–535. Whittington G (2015) Measurement in financial reporting: Half a century of research and practice. Abacus 51(4): 549–571. Zeff SA (2015) Funds statements: The Accounting Principles Board was twice behind the curve. Accounting Historians Journal 42(2): 91–102.

Book Reviews

Allen M Coffman D (eds) (2015) Money, Prices and Wages: Essays in Honour of Professor Nicholas Mayhew. Basingstoke: Palgrave Macmillan in Economic History Review 68(4): 1443–1444 by Stephenson J . Biondi Y Zambon S (eds) (2013) Accounting and Business Economics: Insights from National Traditions. Abingdon: Routledge in Accounting History 20(1): 109–112 by Hoffmann S . Britnell R (ed) (2014) Durham Priory Manorial Accounts 1277–1310. Woodbridge: Boydell Press in Economic History Review 68(2): 723–724 by Brown AT . Claessens S Kose MA Laeven L Valencia F (eds) (2014) Financial Crises: Causes, Consequences and Policy Response. Washington DC: International Monetary Fund in Economic History Review 68(2): 766–767 by Colvin CL . Drelichman M Voth H-J (2014) Lending to the Borrower from Hell: Debt, Taxes and Default in the Age of Philip II. Princeton NJ: Princeton University Press in The Journal of Economic History 75(2): 594–595 by Garcia R . Freidman WA Jones G (eds) (2014) Business History. Northampton MA: Edward Elgar Publishing in Accounting History 20(2): 231–233 by Mowatt S . Petram L (2014) The World’s First Stock Exchange. New York: Columbia University Press in Accounting History 20(2): 228–230 by Miranti P . Rutherford BA (2013) Financial Reporting in the UK: A History of the Accounting Standards Committee 1969–90. Abingdon: Routledge (Paperback) in Accounting History 20(3): 396–399 by Evans L . Scranton P Fridenson P (2013) Reimagining Business History. Baltimore: The John Hopkins University Press in The Journal of Economic History 75(2): 613–615 by Usselman SW . Soll J (2014) The Reckoning: Financial Accountability and the Making and Breaking of Nations. New York: Basic Books in Accounting Historians Journal 42(1): 139–155 by Sangster A , Accounting History Review 25(1): 69–73 by Williams P and Accounting History 20(4): 536–538 by Baker CR . Traflet JM (2013) A Nation of Small Shareholders. Baltimore: John Hopkins University Press in Accounting History 20(1): 107–108 by Chandler R . Walsh P (2014) The South Sea Bubble and Ireland: Money, Banking and Investment, 1690–1721. Woodbridge: Boydell Press in Economic History Review 68(3): 1064–1065 by Paul HJ .