Abstract
This 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
Arnold AJ (2013) Assessing the financial performance of Pergamon Press 1964–1980. Accounting History Review 23(2): 117–139.
Baker CR (2013) Administrative and accounting practices in the Byzantine Empire. Accounting History 18(2): 211–227.
Baker R and Rennie MD (2013) An institutional perspective on the development of Canada’s first public accounts. Accounting History 18(1): 31–50.
Bátiz-Lazo B and Noguchi M (2013) Auditors and the supervision of retail finance: Evidence from two small-sized building societies, 1976–1978. Accounting History 18(1): 77–97.
Bigoni M, Gagliardo ED and Funnell W (2013) Rethinking the sacred and secular divide: Accounting and accountability practices in the Diocese of Ferrara (1431–1457). Accounting, Auditing & Accountability Journal 26(4): 567–594.
Black S, Kirkwood J, Williams T and Rai A (2013) A history of Australian corporate bonds. Australian Economic History Review 53(3): 292–317.
Brock DM and Richardson AJ (2013) The development of the accounting profession in the Holy Land since 1920: Cultural memory and accounting institutions. Accounting History Review 23(3): 227–252.
Bryer R (2013) Americanism and financial accounting theory – Part 2: The “modern business enterprise”, America’s transition to capitalism, and the genesis of management accounting. Critical Perspectives on Accounting 24(4/5): 273–318.
Bryer R (2013) Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher’s theory of accounting. Critical Perspectives on Accounting 24(7/8): 572–615.
Bunn M and Gilchrist DJ (2013) “A few good men”: Public sector audit in the Swan River Colony, 1828–1835. Accounting History 18(2): 193–209.
Carnegie GD and Napier CJ (2013) Popular accounting history: evidence from post-Enron stories. Accounting Historians Journal 40(2): 1–20.
Carrera N and Carmona S (2013) Educational reforms set professional boundaries: The Spanish audit function, 1850–1988. Abacus 49(1): 99–137.
Clarke P and Varnava A (2013) Accounting in Cyprus during the last four decades of British rule: Post-World War I to independence (1918–1960). Accounting History 18(3): 293–315.
Cobbin P, Dean G, Esslemont C, Ferguson P, Keneley M, Potter B and West B (2013) Enhancing the accessibility of accounting and business archives: The role of technology in informing research in accounting and business. Abacus 49(3): 396–422.
Colquhoun P (2013) Political and organizational legitimacy of public sector auditing in New Zealand local government. Accounting History 18(4): 473–489.
Coronella S, Lombrano A and Zanin L (2013) State accounting innovations in pre-unification Italy. Accounting History Review 23(1): 1–21.
Ding YY and McKinstry S (2013) Paper trails: The development of management accounting at Alex. Cowan & Sons Ltd, Penicuik, 1779–1965. Accounting History 18(1): 99–119.
Doran ME (2013) The American Institute of Accountants and the professionalization of auditing: The campaign to end temporary audit staff and promote the natural business year, 1923–1960. Accounting History 18(2): 257–269.
Edwards JR, Dean G, Clarke F and Wolnizer P (2013) Accounting academic elites: The tale of ARIA. Accounting, Organizations and Society 38(5): 365–381.
El Omari S, Rossignol JL and Saboly M (2013) The search for unity in the French accounting profession, 1969–1996. Accounting History Review 23(1): 85–105.
Feeney K (2013) Railway audits: Some arrived ahead of schedule. Accounting Historians Journal 40(1): 1–30.
Fleishman RK, Tyson TN and Oldroyd D (2013) America’s “exceptional” transition to capitalism: A counter view. Critical Perspectives on Accounting 24(7/8): 616–626.
Fleishman RK, Tyson TN and Oldroyd D (2013) Was America born capitalist? A counter view. Critical Perspectives on Accounting 24(4/5): 379–396.
Flesher DL and Previts GJ (2013) Donaldson Brown (1885–1965): The power of an individual and his ideas over time. Accounting Historians Journal 40(1): 79–102.
Forsberg P (2013) How to lock-in workers and capital: The role of accounting in the era of a Swedish textile mill. International Journal of Critical Accounting 5(1): 96–116.
Gelderblom O, de Jong A and Jonker J (2013) The formative years of the modern corporation: The Dutch East India Company VOC, 1602–1623. The Journal of Economic History 73(4): 1050–1076.
Harrison M (2013) Accounting for secrets. The Journal of Economic History 73(4): 1017–1049.
Herda DN, Reed SA and Bowlin WF (2013) The relationship between religious beliefs and the accounting and economic practices of a society: Evidence from the Dead Sea Scrolls. Accounting Historians Journal 40(2): 115–144.
Hoffman S and Detzen D (2013) The regulation of asset valuation in Germany. Accounting History 18(3): 367–389.
Huff G and Majima S (2013) Financing Japan’s World War II occupation of Southeast Asia. The Journal of Economic History 73(4): 937–977.
Jackson WJ, Paterson AS, Pong CKM and Scarparo S (2013) Doctors under the microscope: The birth of medical audit. Accounting History Review 23(1): 23–47.
Ji X and Lu W (2013) The evolution of bookkeeping methods in China: A Darwinist analysis of developments during the twentieth-century. Accounting History 18(3): 317–342.
Krom CL and Krom S (2013) The whiskey tax of 1791 and the consequent insurrection: “A wicked and happy tumult”. Accounting Historians Journal 40(2): 91–114.
Lang TK and Heier JR (2013) The AIA’s special Bulletin Series and its early guidance on tax issues related to depreciation, 1920–1929. Accounting Historians Journal 40(1): 51–78.
Larbardin P (2013) Accounting valuation in nineteenth-century French bankruptcies. Accounting History 18(3): 391–414.
Leardini C and Rossi G (2013) Accounting and power in religious institutions: Verona’s Santa Maria della Scala monastery in the Middle Ages. Accounting History 18(3): 415–427.
Lee TA (2013) Reflections on the origins of modern accounting. Accounting History 18(2): 141–161.
Levant Y and Zimnovitch H (2013) Contemporary evolutions in costing methods: Understanding these trends through the use of equivalence methods in France. Accounting History 18(1): 51–75.
McLean T (2013) Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915. British Accounting Review 45(4): 284–296.
McWatters CS and Lemarchand Y (2013) Merchant networks and accounting discourse: The role of accounting transactions in network relations. Accounting History Review 23(1): 49–83.
Miley F and Read A (2013) After the quake: The complex dance of local government, national government and accounting. Accounting History 18(4): 447–471.
Miller RM (2013) Financing British manufacturing multinationals in Latin America, 1930–65. Business History 55(5): 818–839.
Newson LA (2013) The slave-trading accounts of Manoel Batista Peres, 1613–1619: Double-entry bookkeeping in cloth money. Accounting History 18(3): 343–365.
Nightingale P (2013) Alien finance and the development of the British economy 1285–1311. Economic History Review 66(2): 477–496.
Nobes C and Stadler C (2013) How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. Accounting, Organizations and Society 38(8): 573–595.
Orbay K (2013) Account books of the imperial WACFS (charitable endowments) in the Eastern Mediterranean (15th to 19th centuries). Accounting Historians Journal 40(1): 31–50.
O’Regan P (2013) Usurpationary closure and the professional project: The case of the Society of Incorporated Accountants and Auditors in Ireland. Accounting History Review 23(3): 253–271.
Orelli RL, del Sordo C and Fornasari M (2013) Credit and accounting in early modern Italy: The case of the Monte di Pietà in Bologna. Accounting History Review 23(3): 273–293.
Otusanya OJ (2013) A socio-political, economic and historical analysis of corruption in Nigeria 1960–2007. International Journal of Critical Accounting 5(4): 415–449.
Patton TK and Hutchinson PD (2013) Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999. Accounting Historians Journal 40(2): 21–54.
Peacock MS (2013) Accounting for money: The legal presuppositions of money and accounting in ancient Greece. Business History 55(2): 280–301.
Pridgen A and Flesher DL (2013) Improving accounting and accountability in local governments: The case of the Tennessee Taxpayers Association. Accounting History 18(4): 507–528.
Rammal HG and Parker LD (2013) Islamic banking in Pakistan: A history of emergent accountability and regulation. Accounting History 18(1): 5–29.
Roberts DH (2013) Women in accounting occupations in the 1880 US Census. Accounting History Review 23(2): 141–160.
Rodrigues LL and Sangster A (2013) The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750–1822. Accounting History Review 23(2): 161–184.
Sánchez-Matamoros JB, López-Manjón JD, Carrasco-Fenech F and Funnell W (2013) Symbolic capital, accounting and caciques in local political life: The charity of Mr Rafael Tenorio (1909–1920). Accounting History 18(4): 491–506.
Servalli S (2013) The interface of power and charity in the government of the poor: A case from the Italian context in the sixteenth–seventeenth centuries. Accounting, Auditing & Accountability Journal 26(8): 1306–1341.
Solsma LL and Flesher DL (2013) Exploring the clientele of an accounting firm in early twentieth century America. Accounting History Review 23(3): 295–315.
Sy A and Tinker A (2013) Research traditions in Malaysia and the West. International Journal of Critical Accounting 5(2): 119–122.
Thompson JE (2013) Railroad investing and the importance of financial accounting information in 1880s America. Accounting Historians Journal 40(2): 55–90.
Thompson SJ (2013) The first income tax, political arithmetic, and the measurement of economic growth. Economic History Review 66(3): 873–894.
Touron P and Daly P (2013) The internationalization of accounting policy in a soft-law context: The case of Renault, 1980–1984. Accounting History Review 23(2): 185–212.
Tsamenyi M, Quershi AZ and Yazdifar H (2013) The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE). Accounting Forum 37(3): 182–195.
Verhoef G (2013) Reluctant ally: The development of statutory regulation of the accountancy profession in South Africa, 1904–1951. Accounting History 18(2): 163–191.
Wissler TE (2013) Accounting for eternal glory: Financial statements on temple stelae in nineteenth-century South China. Accounting History 18(2): 229–255.
Yamamoto K and Noguchi M (2013) Different scenarios for accounting reform in non-Anglophone contexts: The case of Japanese local governments since the 1990s. Accounting History 18(4): 529–549.
Zeff SA (2013) The objectives of financial reporting: A historical survey and analysis. Accounting and Business Research 43(4): 262–327.
Book reviews
Allen M (2012) Mints and Money in Medieval England. Cambridge: Cambridge University Press, in Accounting History 18(4): 559–560, by J Baños.
Boyns T and Edwards JR (2013) A History of Management Accounting: The British Experience. Abingdon: Routledge, in Accounting History Review 23(2): 218–221, by RK Fleishman, and in Accounting History 18(4): 551–553, by T Hopper.
Cendrowski H, Martin JP, Petro LW and Wadecki AA (2012) Private Equity: History, Governance and Operations. Hoboken: Wiley, in Accounting History 18(4): 555–556, by D Gilchrist.
Dilley A (2011) Finance, Politics, and Imperialism: Australia, Canada and the City of London, c. 1896–1914. Basingstoke: Palgrave Macmillan, in Business History 55(2): 323–325, by A Smith.
Dyer C (2012) A Country Merchant 1495–1520: Trading and Farming at the End of the Middle Ages. Oxford: Oxford University Press, in Accounting History Review 23(2): 215–218, by JR Edwards.
Ezzamel M (2012) Accounting and Order. Abingdon: Routledge, in Accounting History 18(3): 429–430, by O Güvemli.
Fleishman RK, Funnell W and Walker S (2013) Critical Histories of Accounting: Sinister Inscriptions in the Modern Era. Abingdon: Routledge, in Accounting History 18(3): 433–434, by N Davis.
Harlow J (ed.) (2011) The Ledger of Thomas Speed, 1681–1690. Bristol: Bristol Record Society, in Economic History Review 66(2): 656–657, by SD Smith.
James H (2012) Making the European Monetary Union: The Role of the Committee of Central Bank Governors and the Origins of the European Central Bank. Cambridge and London: Harvard University Press, in Financial History Review 20(2): 233–236, by I Maes.
Jones ET (2012) Inside the Illicit Economy: Reconstructing the Smugglers’ Trade of Sixteenth Century Bristol. Farnham: Ashgate, in Accounting History Review 23(1): 107–108, by S McCartney
Lazonick W and Teece DJ (2012) Management Innovation: Essays in the Spirit of Alfred D. Chandler Jr. New York: Oxford University Press, in The Journal of Economic History 73(1): 300–301, by T Nicholas.
Levant Y and de la Villarmois O (eds) (2011) French Accounting History: New Contributions. Abingdon: Routledge, in Accounting History 18(2): 271–273, by JG Degos.
Lybeck JA (2011) A Global History of the Financial Crash of 2007–10. Cambridge: Cambridge University Press, in Accounting History 18(1): 121–122, by P Barnes.
Malo de Molina JL and Martin-Aceña P (eds) (2011) The Spanish Financial System: Growth and Development since 1900. Basingstoke: Palgrave Macmillan, in Economic History Review 66(3): 944–946, by JC Maixé-Altés.
Mathias P (2011) The Transformation of England: Essays in the Economic and Social History of England in the Eighteenth Century. Abingdon: Routledge, in Accounting History 18(4): 557–558, by J Bisman.
Moussalli S (2012) The Fiscal Case against Statehood: Accounting for Statehood in New Mexico and Arizona. Plymouth: Lexington, in Accounting History Review 23(3): 323–325, by P Colquhoun.
Parker RH, Zeff SA and Anderson M (2012) Major Contributors to the British Accountancy Profession: A Biographical Sourcebook. Edinburgh: Institute of Chartered Accountants Scotland, in Accounting History Review 23(1): 112–114, by SP Walker, and in Accounting History 18(3): 431–432, by TA Lee.
Schoff WH (trans.) (1912) The Periplus of the Erythraean Sea: Travel and Trade in the Indian Ocean by a Merchant of the First Century. New York: Longmans Green, in Accounting History 18(2): 277–279, by G Liyanarachchi.
Slavin P (2012) Bread and Ale for the Brethren: The Provisioning of Norwich Cathedral Priory, 1260–1536. Hereford: University of Hereford Press, in Accounting History Review 23(2): 213–215, by JE Bisman.
Spicksley JM (ed.) (2012) The Business and Household Accounts of Joyce Jeffreys: Spinster of Hereford 1638–1648. Oxford: Oxford University Press, in Economic History Review 66(4): 1192–1193, by A Froide.
Steil B (2013) The Battle of Bretton Woods: John Maynard Keynes, Harry Dexter White, and the Making of the New World Order. Princeton: Princeton University Press, in The Journal of Economic History 73(4): 1188–1189, by J Hausman.
Temin P and Voth HJ (2013) Prometheus Shackled: Goldsmith Banks and England’s Financial Revolution after 1700. New York: Oxford University Press, in The Journal of Economic History 73(3): 873–874, by S Quinn.
Tiley J (ed.) (2012) Studies in the History of Tax Law, Volume 5. Oxford: Hart Publishing, in Accounting History 18(1): 127–128, by R Vosslamber.
Ucendo JIA and Limberger M (2012) Taxation and Debt in the Early Modern City. London: Pickering and Chatto, in Economic History Review 66(2): 672–673, by L Cruz.
Witzel M (2011) A History of Management Thought. Abingdon: Routledge, in Accounting History Review 23(3): 325–328, by W Jackson, and in Accounting History 18(2): 275–276, by KW Kininmonth.
Zeff SA (ed.) (2010) Insights from Accounting History: Selected Writings of Stephen Zeff. London: Routledge, in Accounting History 18(1): 123–125, by P Miranti.