Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo, Massimo; Gomes, Delfina

doi:10.1177/1032373211407043

Cited by 70 publications

(72 citation statements)

References 80 publications

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“…In fact, it was fragmented and decentralized in the feudal state, whereas it became concentrated and centralized in the modern state. The process of concentration and centrali-implemented provide the impetus for answering the calls for more studies on the role of accounting in religious institutions (Carmona and Ezzamel, 2006) 4 and on the relationship between accounting and local governments (Sargiacomo and Gomes, 2011;Gomes and Sargiacomo, 2013). Finally, it provides a fuller understanding of the role the C&AS played in the history of the Papal States.…”

Section: Introductionmentioning

confidence: 99%

Accounting and the Papal States: The influence of thePro commissaBull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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The aim of this article is to explore the role played by accounting in the building of the early modern Papal States. In particular, the study shows how the control and accountability system set up by the Pro commissa Bull (15 August 1592) allowed the Pope to concentrate and centralize political power, fostering the shift of the Papal States towards the configuration of an absolute state which can be considered the first major institutional embodiment of the modern state in the early modern period. Besides contributing to the literature on accounting and state building, this research also provides insights into the role of accounting in religious institutions. The analysis, in fact, is carried out in one of the most important religious institutions in history. Moreover, the fact that the Pope was both the political and the religious head of the Papal States allows the inference that this peculiar "dual role" could have affected the setting up of the abovementioned control and accountability system.

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Section: Introductionmentioning

confidence: 99%

Accounting and the Papal States: The influence of thePro commissaBull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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“…The studies performed by Sargiacomo and Gomes (2011) acknowledge accounting as a technical and social practice, with implications of the organizational and social operation. While investigating local government accounting, the authors verified that is causes an impact in the planning and control process of local community activities.…”

Section: Performing An Active Role In Social Transformationmentioning

confidence: 99%

The role of accounting in public governance process

Ribeiro¹,

Pereira²,

Benedicto³

2013

Afr. J. Bus. Manage.

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The intensification of the relations between government and society, whether by means of publicprivate interaction or of the participation of civil society, contributes to the appreciation of accounting in the scope of public administration. Accounting gains a new feature with this configuration. In addition to its basic capacities of registering and interpreting all phenomena, among which are public budgets, accounting may also provide citizens power and perform an active role in the socio-economic development of a country or a community. The main objective of this article is to analyze literature on accounting from the public governance context. Specific objectives are: to comprehend the role of accounting in the process of public governance, present the experiences in Brazil and present challenges of the accounting reform in Brazil. This investigation is characterized as a qualitative, descriptive bibliographic and documental research. In the documental research we analyzed normative instruction, law and the Federal Accounting Council in Brazil, all related to the functionality of accounting in Brazil and its accounting reform. This study demonstrates that accounting presents a potential to perform the role of strengthening democracy, social control, accountability, creating a social power in the dynamic process of public governance.

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“…More recently, Bisman (, p. 16) analysed almost 190 articles and themes published in the journal Accounting History between 1996 and 2010 and found ‘a continuing shortage of studies of financial accounting and auditing set in the public sector’ despite ‘substantial relative growth’ in the second half of that period (Bisman, , p. 11). Sargiacomo and Gomes () also noted the favouring by accounting historians of private sector investigations over public sector. Their analysis of published historical research on accounting and accountability in local government and related public organisations highlighted a ‘need for rigorous and robust research on the development of systems of accounting and accountability in LG [local government] around the globe’ (Sargiacomo & Gomes, , p. 272).…”

Section: Theme I: Gap Identification and Rationalisationmentioning

confidence: 96%

“…Sargiacomo and Gomes () also noted the favouring by accounting historians of private sector investigations over public sector. Their analysis of published historical research on accounting and accountability in local government and related public organisations highlighted a ‘need for rigorous and robust research on the development of systems of accounting and accountability in LG [local government] around the globe’ (Sargiacomo & Gomes, , p. 272).…”

Section: Theme I: Gap Identification and Rationalisationmentioning

confidence: 96%

“…More recently, Bisman (2012, p. 16) analysed almost 190 articles and themes published in the journal Accounting History between 1996 and 2010 and found 'a continuing shortage of studies of financial accounting and auditing set in the public sector' despite 'substantial relative growth' in the second half of that period (Bisman, 2012, p. 11). Sargiacomo and Gomes (2011) In the private sector, audit history is also generally under-represented as a subset of general histories on accounting (Matthews, 2006). Fleischman and Radcliffe (2005) examined the proliferation of accounting history research that occurred in the 1990s and provided an appendix in which they identified almost seventy major research projects published during that decade.…”

Section: Theme I: Gap Identification and Rationalisationmentioning

confidence: 99%

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Public sector audit history in Britain and Australia

2017

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The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster-based system of democratic government.

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Accounting and accountability in local government: Contributions from accounting history research

Cited by 70 publications

References 80 publications

Accounting and the Papal States: The influence of thePro commissaBull (1592) on the rise of an early modern state

Accounting and the Papal States: The influence of thePro commissaBull (1592) on the rise of an early modern state

The role of accounting in public governance process

Public sector audit history in Britain and Australia

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