The transfer of management accounting practices from London counting houses to the British North American fur trade

Spraakman, Gary; Margret, Julie

doi:10.1080/09585200500121108

Cited by 22 publications

(8 citation statements)

References 23 publications

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“…In addition, many studies carried out in order to trace the development of management accounting and the history of management accounting, (Spraakman, 1999;Fleischman, Tyson, 2006;Okano, Suzuki, 2006;Näsi, Rohde, 2006;Ahmad B. Abdel-Maksoud, 2004;Strauss 1992;Spraakman, Margret, 2005). Other studies investigated the influence of the external and internal factors on the extent of usage of MAPs, and the benefit of using these practices by using a variety of theories such as an institutional theory, (Hussain & Gunasekaran, 2002) and a contingency theory (Flacke & Segbers, 2005;Fry, et al, 1995;Burns, et al, 2004;Ashton, et al, 1995;Silvola, 2005;Haldma & Laats, 2002;Abdel-Kader & Luther, 2008; and others.…”

Section: Materials Studiedmentioning

confidence: 99%

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

Sleihat¹,

Al-Nimer²,

Almahamid³

2012

IBR

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Purpose -The research aims to provide a view of the present role of management accounting to identify the extent of usage of management accounting practices (MAPs) and finally to determine the sophistication level of MAPs by employing International Federation of Accountants model (IFAC) in the Jordanian financial sector. Design/methodology/approach -To attain these objectives, the research used the questionnaire method 64 valid questionnaires were returned, giving a 67.3% response rate. Descriptive statistical analysis was used to analyse the responses. Findings -Regarding the life-cycle stages, it was revealed that 67.2% of the respondent companies are located in the first two stages. The research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of MAPs, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IFAC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. Originality/valueProvides a broad overview of management accounting practices in the Jordanian financial sector, indicates is a lack of using MAPs in the developing countries, and indicates the improvement which would take place in the Jordanian financial sector in terms of the adoption of more sophisticated or advance MAPs.

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Section: Materials Studiedmentioning

confidence: 99%

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

Sleihat¹,

Al-Nimer²,

Almahamid³

2012

IBR

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“…Foreman (2001) describes how John Jensen's visit in 1910 to Pratt and Whitney to study factory bookkeeping, cost accounting, and stores accounts resulted in the adoption of North American accounting techniques in Australian government factories. Spraakman and Margret (2005) investigated the origin and transfer of management accounting practices of the British North American fur trade of the Hudson's Bay Company and North West Company during the late eighteenth century and early nineteenth century. Carnegie et al (2006) explore how a specialist accounting text, Station Book-keeping authored by E.F. Vigars, contributed to the transfer of accounting technology in Australia.…”

Section: Accounting Technologymentioning

confidence: 99%

Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good Hope

Samkin

2010

Accounting History

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The transfer of accounting technology to the southern hemisphere during the late nineteenth and early twentieth centuries has been considered previously by Carnegie and Parker (1996), Foreman (2001) and Carnegie et al. (2006). Set at the Cape of Good Hope in the late eighteenth and early nineteenth century, this study adopts a microhistory approach to evaluate the contribution made by John Pringle, an employee of the East India Company, to the transfer of British-style accounting technology. The circumstances of the time mean that, as an individual, Pringle’s long-term contribution to the transfer of accounting technology was minimal and limited to training the assistants he employed. As far as can be established, this is the first article that considers how an individual, who was not an accounting author, contributed to the transfer of British-style accounting technology to southern Africa.

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“…Montgomery's work of systematisation in the cotton industry was to be followed by McCallum on the American railroads (originator, Chandler tells us, of the organization chart) (Chandler, 1962; Beninger, 1986). In brewing, Andrew Barclay Walker was the originator of the direct management of public houses and Andrew Wedderburn and other Scots had considerable influence in reporting arrangements within the Hudson Bay Company in Canada (Mutch, 2006; Spraakman and Marget, 2005). All these examples are marked by a common focus on system, accountability and recording.…”

Section: Conclusion: Church Governance and To‐hand Models Of Organizingmentioning

confidence: 99%

Weber and Church Governance: Religious Practice and Economic Activity

Mutch

2009

The Sociological Review

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The debate about the relationship between religion and economic activity in the wake of Weber has been cast largely in terms of belief and values. This article suggests an alternative focus on practice. It argues that taken for granted practices of church governance formed to-hand resources for the organization of economic activity. The argument is developed through an examination of the historical development of church governance practices in the Presbyterian Church of Scotland, with particular emphasis on the way in which theological belief gave rise to practices of accountability and record keeping. In turn such practices contributed to a 'culture of organization' which had implications for economic activity. A focus on governance practices can help to illuminate enduring patterns of difference in the organization of economic activity.

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The transfer of management accounting practices from London counting houses to the British North American fur trade

Cited by 22 publications

References 23 publications

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Jordan

Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good Hope

Weber and Church Governance: Religious Practice and Economic Activity

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