Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between...
... as in 'Accounting for Taste: Export Bananas, Mass Markets and Panama Disease'; or, as an assessment ... state policy at the local level during the 1920s. Also considered is the work of the Central Auditi...
Changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians, are discussed and detailed. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also doing a fair proportion of the client's accounting, was typical down to the 1960s. Major changes then took place, including a decline in accounting work, an increased focus on the balance sheet, and a...
... technical change in a profession, unlike the mass of theorizing on technological innovation in manuf..., some respondents started practicing in the 1920s. All interviewees were closely questioned on the a... Monitor: Report on the Census of Production, 1990]. From 1980, the major force for audit chang...
...); Understanding the Media: A Sociology of Mass Communication (1995); "Culture nationale et entert... to support quality Canadian cultural production, an audience of small ethnic groups desiring its o... decided to fund radio research in the 1920s ans '30s on the belief that `administrative resear...
... of moral rot: a society which, since the 1920s, had surrendered to the pursuit of pleasure and se..., they had made extraordinary gains in production and assembly in 1939-40. They had even achieved a ... change actually encouraged delaying mass production of the most modern weapons - tanks and ...
...I've always tried to avoid the mass-merchandised Disney version of A.A. Milne's Britis... never liked the stories Milne wrote in the 1920s about his son Christopher Robin and his toy animal... illustrations, is a remount of a 2004 production. Directed by Kim Selody and recommended for ages t...
... within the context of an overall production function in which labour is a complement both to c... economies of scale have been exhausted then mass immigration would potentially hurt the interests o... the core of immigration policy from the 1920s until the early 1960s. . Even though the regulatio...
Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy. Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian State's financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s. Utilizing Lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors influencing the development of cost/management accounting at the company. These are also examined against the background of t...
... relationship between the languages of production and accounting [Scapens and Roberts, 1993]. Such i...", i.e., the growth of large-scale mass production. Thus, in Italy, as in other countries ...
...in the 1920s with their work on quantum mechanics and the uncer... world from Germany, by sabotaging its production? The atom bomb was never developed in Germany and ... the horror of September 11 was how massively it violated our assumptions that our expectations ...
... diversity, not components of a homogeneous mass. (4) In upper North America, cultural values and n...The first occurred in the 1920s when British Canadian intellectuals and publishers... a favored few publishers, focusing on production, not consumption. Through World War II the British...
PRI, which was in power for 71 years, had been the most powerful party in Mexico. However, it was defeated by AC, the union of PAN and PVEM, in 2000 election. The firm position of a party in power is based on its social foundation that relies on its abilities to mobilize and control over society. The rising and declining experiences of PRI show that the party in power must have the abilities of forming and strengthening ideological condensation, transforming system, adjusting policy as well as coordinating and condensing the varied interests of society, then can it make itself remain invincible.
... bourgeoisie would have to mobilize the masses to form alliance with them so as to jointly partic...In 1920s, PNR, the precursor of PRI, had been a unification..., credit, fertilizer and other means of production and welfare, National Peasant Confederation (CNC) ...
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