The Roaring Nineties: Accounting History Comes of Age

Fleischman, Richard K.; Radcliffe, Vaughan S.

doi:10.2308/0148-4184.32.1.61

Cited by 80 publications

(84 citation statements)

References 236 publications

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“…Napier's (2006) There are other signs of recent gender blindness, partial vision or gaze aversion in accounting history. Taxonomic reviews of research trends and future directions during and since the so-called 'Roaring Nineties' locate gender as a rather tangential element of critical accounting history as opposed to a field worthy of separate classification (Carnegie and Napier, 1996;Fleischman and Radcliffe, 2005). Neither feminist, gender or women's history were identified as arenas of accounting history debate during what is perceived as a golden decade for accounting history research.…”

Section: A Review Of Progress Since 1992mentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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Purpose -An assessment is offered of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.Design/methodology/approach -the study is based on a review of published sources on accounting history and women's, gender and feminist history.Findings -Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the 'recovery' phase, has not 'defamiliarized' the sub-field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.Research limitations/implications -The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.Originality/value -Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public-private divide, restoring women to history, devising new periodisations, investigating socio-cultural relations, and the construction of identities.

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Section: A Review Of Progress Since 1992mentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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“…Moreover I have also considered some relevant papers and articles such as the ones by Garry D. Carnegie and B. N. Potter (2000), Garry D. Carnegie and C. J. Napier (2002), Salvador Carmona (2003), Richard K. Fleischman and Vaughan S. Radcliffe (2005) as well as the subsequent discussion carried on it by Garry D. Carnegie (2006) and Vaughan S. Radcliffe (2006), and finally the paper by Stephen P. Walker (2005).…”

Section: Introduction: Scope Methodology Sources and Limitationsmentioning

confidence: 99%

Some reflections on the orientations and volume of accounting history research in the 21st century

Esteve¹

2023

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Este artículo toma como punto de partida el 8 th World Congress of Accounting Historians e intenta identificar las orientaciones que la investigación en historia de la contabilidad ha seguido desde entonces, es decir, desde el año 2000 hasta el 2007, los primeros años del siglo XX. El principal propósito de este ensayo es averiguar si ha habido novedades significativas en las direcciones de la investigación o, si por el contrario, su desarrollo ha seguido el curso previsible. Trataremos de asociar este propósito al estudio del volumen de la investigación publicada a este respecto en las principales revistas de contabilidad. Después de haber examinado y descrito la evolución de la historia de la contabilidad en estos primeros años del presente siglo, presentaremos algunas consideraciones personales acerca de los derroteros en que la investigación podría moverse en el próximo futuro.Para cumplir este propósito, he tomado en consideración los artículos más importantes sobre el estado de la cuestión publicados en el período en cuestión y, sobre todo, he examinado cuidadosamente los artículos publicados en las revistas doctrinales dedicadas de forma específica o preferente a la historia de la contabilidad, es decir, Accounting Historians Journal, Accounting, Business and Financial History, Accounting History, Contabilità e Cultura Aziendale y De Computis. Con el mismo fin, he revisado las revistas de contabilidad más relevantes. Entre todas ellas, las que han mostrado más interés por la historia de la contabilidad, ordenadas según el número de artículos publicados sobre esta materia, han sido las siguientes: Accounting, Organizations and Society, Critical Perspectives on Accounting, European Accounting Review, Accounting, Auditing & Accountability Journal, Revista Española de Financiación y Contabilidad, Abacus, Revista de Contabilidad, Accounting and Business Research, y Accounting Forum. Aparte de en éstas, hemos encontrado artículos sobre historia de la contabilidad en unas cincuenta revistas más entre todas las examinadas. En total, he encontrado artículos sobre nuestra disciplina en 62 revistas. Los artículos publicados en estas revistas tomados en consideración se elevan a un total de 683.Aunque a menudo suponen la investigación más reciente y avanzada, no hemos tenido en cuenta los trabajos no publicados presentados en los principales congresos y encuentros sobre historia de la contabilidad. En muchos casos, no se trata de artículos completamente terminados, sino en proceso de elaboración. En otros casos, se presentan varias versiones de ellos, recogiendo correcciones y mejoras, en congresos sucesivos. Por consiguiente, su toma en consideración hubiera ampliado artificialmente el volumen de la investigación realizada. Por otra parte, la mayoría de los más revelantes se acaba publicando.

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“…In their recent survey of the development of accounting history in the 1990s, Fleischman and Radcliffe (2005) have noted that the mainstream approach of the neoclassical/economic-rationalist school came increasingly under attack from critical theorists, most notably those adopting a Marxist or Foucauldian perspective. Clearly, any historical event, or series of events, can be interpreted through a number of different lenses: the Marxist lens which sees developments in terms of the exploitation of labour by capital to extract labour's surplus value; the Foucauldian lens of power-knowledge relations; as well as from the neoclassical perspective which sees developments as a rational business response to opportunities and problems created by technological developments and changing market environments.…”

Section: Interpreting Accounting and Cost Developments At Ginorimentioning

confidence: 98%

Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes

Antonelli

Boyns

Cerbioni

2006

European Accounting Review

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Utilising archival materials relating to an Italian pottery manufacturer, Manifattura Ginori, this paper examines the development of the company's accounting system during the 19th century. By the early 1800s, Manifattura Ginori is shown to have developed a double-entry bookkeeping system and to have carried out cost calculations. Deficiencies in the archive unfortunately do not enable us to determine precisely the nature of the links between the cost calculations and the financial accounting system during the early decades of the 19th century. However, as the century wore on, and the business moved from being an artisanal based manufacturer of high quality porcelain to a large-scale, industrial producer of utilitarian wares, Manifattura Ginori developed its system of accounting to reflect organisational changes and managerial needs. The Ginori archives therefore not only provide us with a rare glimpse of accounting in an early industrial context in Italy, but also of the use of accounting as a mechanism for business management and control in a non-Anglo-Saxon context. In particular it allows us to examine the role of accountants, to throw light on factors causing accounting change, and the relevance of alternative theoretical paradigms in interpreting such changes. By placing the experiences of Manifattura Ginori in a context of developments elsewhere in Europe, especially Britain and France, some implications can be drawn regarding the possibility of multiple origins of accounting ideas.

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The Roaring Nineties: Accounting History Comes of Age

Cited by 80 publications

References 236 publications

Accounting histories of women: beyond recovery?

Accounting histories of women: beyond recovery?

Some reflections on the orientations and volume of accounting history research in the 21st century

Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes

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