Abstract
The 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
Accominotti O (2012) London merchant banks, the central European panic and the sterling crisis of 1931. The Journal of Economic History 72(1): 1–43.
Acheson GG, Turner JD and Ye Q (2012) The character and denomination of shares in the Victorian equity market. Economic History Review 65(3): 862–886.
Baker R and Rennie MD (2012) Accounting for a nation’s beginnings: Challenges arising from the formation of the Dominion of Canada. Accounting History 17 (3&4): 415–435.
Baños Sánchez-Matamoros J and Gutiérrez Hidalgo F (2012) Accounting for the production of coins: The enactment and implementation of the Spanish Ordinances of the Mints, 1730. Accounting History 17(3&4): 351–367.
Bell S (2012) ‘A masterpiece of knavery’? The activities of the Sword Blade Company in London’s early financial markets. Business History 54(4): 623–638.
Bignon V, Flandreau M and Ugolini S (2012) Bagehot for beginners: The making of lender-of-last-resort operations in the mid-nineteenth century. Economic History Review 65(2): 580–608.
Bisman JE (2012a) Surveying the landscape: The first 15 years of Accounting History as an international journal. Accounting History 17(1): 5–34.
Bisman JE (2012b) Budgeting for famine in Tudor England, 1527-1528: Social and policy perspectives. Accounting History Review 22(2): 105–126.
Blancheton B (2012) The false balance sheets of the Bank of France and the origins of the Franc crisis, 1924-26. Accounting History Review 22(1): 1–22.
Buhr N (2012) Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years. Accounting History 17(3&4): 287–309.
Burrows G and Chenhall RH (2012) Target costing: First and second comings. Accounting History Review 22(2): 127–142.
Camfferman K (2012) A contract-law perspective on legal cases in financial reporting: The Netherlands, 1880-1970. Accounting History 17(2): 141–173.
Carnegie GD and Napier CJ (2012) Accounting’s past, present and future: The unifying power of history. Accounting, Auditing & Accountability Journal 25(2): 328–369.
Carnegie GD and O’Connell BT (2012) Understanding the responses of professional accounting bodies to crises: The case of the Australian profession in the 1960s. Accounting, Auditing & Accountability Journal 25(5): 835–875.
Chandar N, Collier D and Miranti P (2012) Graph standardization and management accounting at AT&T during the 1920s. Accounting History 17(1): 35–62.
Collier DM (2012) A contextual analysis of the development and diffusion of depreciation accounting at the Bell System, 1910-37. Accounting History Review 22(1): 23–45.
Cordery CJ (2012) Funding social services: An historical analysis of responsibility for citizens’ welfare in New Zealand. Accounting History 17(3&4): 463–480.
Czarniawska B (2012) Accounting and detective stories: An excursion to the USA in the 1940s. Accounting, Auditing & Accountability Journal 25(4); 659–672.
Degos JG and Mattessich R (2012) German and French writers: Some relevant alternatives to IAS-IFRS conceptual framework. International Journal of Critical Accounting 4(4): 380–400.
Demirag I (2012) Regulatory regime change in Turkish banks: Reactive or proactive? Accounting Forum 36(1): 62–80.
Duff A and Ferguson J (2012) Disability and the professional accountant: Insights from oral histories. Accounting, Auditing & Accountability Journal 25(1): 71–101.
Dyball MC and Rooney J (2012) Re-visiting the interface between race and accounting: Filipino workers at the Hamakua Mill Company, 1921-1939. Accounting History 17(2): 221–240.
Farcas T, Tiron Tudor A, Matis D and Tinker T (2012) European accounting history: The contribution of Professor I.N. Evian - precursor to the development of accounting in Romania. International Journal of Critical Accounting 4(4): 466–479.
Fujimura D (2012) The old Du Pont company’s accounting system lasting a hundred years: An overlooked accounting system. Accounting Historians Journal 39(1): 53–88.
Giroux G (2012) Financing the American Civil War: Developing new tax sources. Accounting History 17(1): 83–104.
Guidi-Bruscoli F (2012) John Cabot and his Italian financiers. Historical Research 85(229): 372–393.
Halabi AK, Frost L and Lightbody M (2012) Football history off the field: Utilising archived accounting reports to challenge “myths” about the history of an Australian football club. Accounting History 17(1): 63–81.
Hammond T, Clayton BM and Arnold PJ (2012) An “unofficial” history of race relations in the South African accounting industry, 1968-2000: Perspectives of South Africa’s first black chartered accountants. Critical Perspectives On Accounting 23(4&5): 332–350.
Hilt E and Valentine J (2012) Democratic dividends: Stockholding, wealth and politics in New York, 1791-1826. The Journal of Economic History 72(2): 332–363.
Hollingsworth K (2012) Examining Frank Adair Jr. as an African American CPA pioneer: A historical note. Accounting Historians Journal 39(2): 81–95.
Ikin C, Johns L and Hayes C (2012) Field, capital and habitus: An oral history of women in accounting in Australia during World War II. Accounting History 17(2): 175–192.
Irvine H (2012) A genealogy of calculations at an early Queensland sugar mill. Accounting History 17(2): 193–219.
Jackson WJ (2012) ‘The collector will call’: Controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837-1856. Accounting History Review 22(1): 47–72.
Jackson WJ, Paterson AS, Pong CKM and Scarparo S (2012) “How easy can the barley brie”: Drinking culture and accounting failure at the end of the nineteenth century in Britain. Accounting, Auditing & Accountability Journal 25(4): 635–658.
Kirsh RJ (2012) The evolution of the relationship between the US Financial Accounting Standards Board and the international accounting standard setters: 1973-2008. Accounting Historians Journal 39(1): 1–51.
Johns L and Ville S (2012) Banking records, business and networks in colonial Sydney, 1817-24. Australian Economic History Review 52(2): 167–190.
Lai A, Leoni G and Stacchezzini R (2012) Governmentality rationales and calculative devices: The rejection of a seventeenth-century territorial barter proposed by the King of Spain. Accounting History 17(3&4): 369–392
Lee TA (2012) ‘A helpless class of shareholder’: Newspapers and the City of Glasgow Bank failure. Accounting History Review 22(2): 143–159.
Lee TA and Wolnizer PW (2012) An intellectual memorial to Robert Raymond Sterling, accounting reformer. Accounting Horizons 26(1): 135–146.
Levant Y and Nikitin M (2012) Can cost and financial accounting be fully re-integrated? The role of the French state in the separation of accounting systems and the failed attempt of the système croisé to re-integrate them. Accounting History 17(3&4): 437–461.
Maltby J (2012) ‘To bind the humbler to the more influential and wealthy classes’. Reporting by savings banks in nineteenth century Britain. Accounting History Review 22(3): 199–225.
Miley F and Read A (2012) The implications of supply accounting deficiencies in the Australian Army during the Second World War. Accounting History Review 22(1): 73–91.
Narayan AK (2012) The role of government and accounting in the development of academic research commercialization: The New Zealand experience. Accounting History 17(3&4): 311–329.
Noguchi M and Boyns T (2012) The development of budgets and their use for purposes of control in Japanese aviation, 1928-1945: The role of the state. Accounting, Auditing & Accountability Journal 25(3): 416–451.
Nurnberg H (2012) Objectives of financial reporting, aboriginal cost, and pooling of interests accounting. Accounting Historians Journal 39(2): 45–80.
Ó hÓgartaigh C, Ó hÓgartaigh M and Tyson T (2012) ‘Irish property should pay for Irish poverty’: Accounting for the poor in pre-famine Ireland. Accounting History Review 22(3): 227–248.
Öhman P and Wallerstedt E (2012) Audit regulation and the development of the auditing profession: The case of Sweden. Accounting History 17(2): 241–257.
Parker RH (2012) The contingent career path of the young George O May in Bliss J, Jago C and Maycock C (eds) Aspects of Devon history, people, places and landscape 293–303. Exeter: Devon History Society
Praquin N (2012) Commercial legislation and the emergence of corporate auditing in France, 1856-1935. Accounting History Review 22(2): 161–189.
Richard J (2012) The victory of the Prussian railway “dynamic” accounting over the public finance and patrimonial accounting models (1838-1884): An early illustration of the appearance of the second stage of capitalist financial accounting and a testimony against the agency and the market for excuses theories. Accounting Historians Journal 39(1): 91–126.
Robertson J and Funnell W (2012) The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602-1623. Accounting, Organizations and Society 37(5): 342–360.
Roybark HM, Coffman EN and Previts GJ (2012a) The first quarter century of the GASB (1984-2009): A perspective on standard setting (part one). Abacus 48(1): 1–30.
Roybark HM, Coffman EN and Previts GJ (2012b) The first quarter century of the GASB (1984-2009): A perspective on standard setting (part two). Abacus 48(2): 147–198.
Ryan JB (2012) Canning’s legacy. International Journal of Critical Accounting 4(4): 401–432.
Sangster A (2012) Locating the source of Pacioli’s bookkeeping treatise. Accounting Historians Journal 39(2): 97–110.
Sangster A, Stoner G, De Lange P, O’Connell B and Scataglini-Belghitar G (2012) Pacioli’s forgotten book: The merchant’s Ricordanze. Accounting Historians Journal 39(2): 27–44.
Sargiacomo M, Servalli S and Andrei P (2012) Fabio Besta: Accounting thinker and accounting history pioneer. Accounting History Review 22(3): 249–267.
Sargiacomo M, Servalli S and Carnegie GD (2012) Accounting for killing: Accountability for death. Accounting History 17(3&4): 393–413.
Sharma U, Lawrence S and Fowler C (2012) New public management and accounting in a Fiji telecommunications company. Accounting History 17(3&4): 331–349.
Vosslamber R (2012a) Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891. Accounting History 17(1): 105–122.
Vosslamber R (2012b) Narrating history: New Zealand’s “black budget” of 1958. Accounting History 17(3&4): 481–499.
Xue Q and Zan L (2012) Opening the door to accounting change. Transformations in Chinese public sector accounting. Accounting History Review 22(3): 269–299.
Yamey BS (2012) Personal accounts, account books and their probative value: Historical notes, c.1200 to c.1800. Accounting Historians Journal 39(2): 1–26.
Book Reviews
Bátiz-Lazo B, Maixé-Altés JC and Thomas P (eds) (2010) Technological innovation in retail finance: International historical perspectives. Abingdon: Routledge, in Accounting History 17(2): 259–261, by M Noguchi.
Bensadon D (2010) Les comptes de groupe en France (1929–1985). Origines, enjeux et pratiques de la consolidation des comptes. Rennes: Presses Universitaires de Rennes, in Accounting History Review 22(1): 99–100, by RH Parker.
Capie F (2010) The Bank of England, 1950s to 1979. Cambridge: Cambridge University Press, in Financial History Review 19(1): 119-121, by D Cobham, and in Business History 54(2): 285–286 by R Middleton.
Carey D and Finlay CJ (eds) (2011) The empire of credit: The financial revolution in Britain, Ireland and America, 1688-1815, Dublin and Portland OR: Irish Academic Press, in The Journal of Economic History 72(3): 850–851, by L Neal.
Cassis Y (2010) Capitals of capital: The rise and fall of international financial centres 1780-2009. Cambridge: Cambridge University Press, in Accounting History 17(2): 263–264, by B Bátiz-Lazo.
Finel-Honigman I (2009) A cultural history of finance. Abingdon: Routledge, in Accounting History Review 22(2): 193–195, by J Rutterford.
Gleeson-White J (2011) Double entry: How the merchants of Venice shaped the modern world and how their invention could make or break the planet. Sydney: Allen and Unwin, in Accounting History 17(3&4): 501–510, by A Sangster.
Green D, Maltby J, Owens A and Rutterford J (eds) (2011) Men, women and money. Perspectives on gender, wealth and investment, 1859-1930. Oxford: Oxford University Press, in Accounting History Review 22(3): 307–309, by RJ Morris.
Jones M (2010) Creative accounting, fraud and international scandals. Chichester: John Wiley, in British Accounting Review 44(3): 204, by TA Lee.
Lloyd-Jones R, Maltby J, Lewis MJ and Matthews MD (2011) Personal capitalism and corporate governance: British manufacturing in the first half of the twentieth century. Farnham: Ashgate Publishing, in Accounting History Review 22(2): 191–193, by S McKinstry.
Katsari C (2011) The Roman monetary system: The eastern provinces from the first to the third century AD. Cambridge: Cambridge University Press, in The Journal of Economic History 72(2): 544–546, by A Redish.
Kindleberger CP and Aliber ZR (2011) Manias, panics and crashes: A history of financial crises. (6th ed) New York: Palgrave Macmillan, in Economic History Review 65(4): 1609–1611, by R Michie.
Soll J (2009) The information master: Jean-Baptiste Colbert’s secret state intelligence system. Michigan: The University of Michigan Press, in Accounting History Review 22(1): 101–103, by W Funnell.
Trow DG and Zeff SA (2010) Accounting education and the profession in New Zealand: Profiles of the pioneering academics and the early university accounting departments1900-1970. Cambridge: Cambridge University Press, in Accounting History 17(1) 123–125, by C Fowler.
Walker S (2010) Building accounts of All Souls College Oxford 1438-1443, with supplementary material by Munby J. Oxford: Oxford Historical Society, in Economic History Review (65)4: 1571–1572, by J Langdon.
Zeff SA (2010) Insights from accounting history: Selected writings of Stephen Zeff. Abingdon: Routledge, in British Accounting Review 44(2): 127–128, by GJ Previts.
Zuijderduijn CJ (2009) Medieval capital markets; Markets for renten, state formation and private investment in Holland (1300-1550). Leiden and Boston: Brill, in The Journal of Economic History 72(3): 827–829, by D Chilosi.