Accounting History Research: Scope, Topics and Agenda

Inscrições Contábeis Para O Exercício Do Poder Organizacional: O Caso Do Fundo De Emancipação De Escravos No Brasil

“…This study responds to the calls of Ezzamel et al (2004), Robson (1992) and Ezzamel (2009) for further research regarding accounting inscriptions and their potential to assist in the establishment of social order. This study also contributes to the existing literature on the use of accounting (and its expressions) for the control of society, and to interpretive accounting research on the interrelationships between accounting and the State (Carmona, 2017).…”

“…Recent research actively debates research methodologies in the history of businesses (Gill, Gill, & Roulet, 2018;Maclean, Harvey, & Clegg, 2016, 2017 in order to recognize the importance of the past in influencing the present and shaping the future (Carnegie & Napier, 1996). Historicizing accounting in the sphere of organizations can sensitize people about the power and use of tools in specific company-related contexts.…”

The impact of SMES characteristics on management accounting practices: Evidence from the state of Amazonas

“…Management Accounting (MA), particularly, involves a set of practices that help on the decision-making, controlling and building up future lines of action, from the management of relevant data (Carmona, 2017;Ahrens & Chapman, 2007;Qiu et al, 2022), effectively using this information for decision-making purposes (Souza et al, 2003). Therefore, the identification, measurement, accumulation, analysis, preparation, interpretation, and communication of the referred information support not only the…”

Accounting and work relationships in an eighteenth-century Italian household

“…Adopting a micro-oriented approach that investigates the lived experiences of a single individual or groups of individuals in a small area (Carnegie and Walker, 2007a; Szijártó, 2002; Williams, 1999), this study elaborates on the work relationships between Silvia, and her domestic servants and farm agents as they emerge from account books and correspondence kept by the State Archive of Udine (SAU), which survived the fires, wars and earthquakes that have repeatedly struck the Friulian region in the past centuries. As previous accounting history studies have tended to mainly focus on Anglophone countries in the nineteenth and early twentieth centuries (Carmona, 2017), evidence from other contexts allows us to improve our knowledge about household accounting and work relationships in other settings and time periods. Specifically, using an Italian example here provides an opportunity to gain insight about a country with a long historical accounting tradition and a collection of archives while also offering the possibility to enrich and promote the cross-cultural development of accounting history within the household domain (Maran and Leoni, 2019).…”

“…Second, focusing on eighteenth-century Italy, the study contributes to the household accounting history literature – mainly focused on English-speaking countries in the nineteenth and early twentieth centuries – with a different time–space setting. Third, based on Carmona’s (2017) call for deepening the examination of accounting–gender relationships within the household, this study offers the opportunity to explore how gender-based values and attitudes can be reflected in household accounting records keeping track of work relationships (Broadbent, 1998; Dillard and Reynolds, 2008; Hines, 1992; Komori, 2012).…”