... are factors worthy of study. Observing how gender practices impacted the accounting profession, our research aims to identify the key factors shaping the history of Romanian women accountants during the 40-year span of the communist period (1948–1989). To achieve this, we formulated two research questions...

... to the accounting history literature of the Enlightenment period, which, despite a series of interesting contributions (Sanchez-Matamoros et al., 2005 ; Gomes et al., 2008 , 2014 ; Maran et al., 2014 , 2019), has not yet explored the food provisioning issue, a problem the public...

... may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting profession History Power Social closure Italy I am of the opinion that all the world would greatly benefit … in the same way as they now do from the fact that Notaries are given authority to practice only...

...Professor Judy Brown, Professor Jesse Dillard and Professor Trevor Hopper; Harun Harun; Karen Van-Peursem; Ian R.C Eggleton Purpose – Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role...

... whisky industry at the end of the nineteenth century. Accounting History Culture Whisky Temperance United Kingdom Drinks Alcoholic drinks Evidence of the social and cultural importance of the spirit can be found in a multitude of lyrical writings that have grown up around it over...

...Garry D. Carnegie; Garry D. Carnegie; Christopher J. Napier Purpose The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify...

.... The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source documents for economic history, more than simply being of purely pedagogical value. Both approaches inform the research into the specialised accounting manual, the Guide du Commerce...

... and critiquing social phenomena, specifically in a setting where financial considerations dominate human interaction and social relationships. Lisa Evans can be contacted at: lisa.evans@stir.ac.uk © Emerald Group Publishing Limited 2009 Fiction Literature Hyperinflation Germany History...

...Jane Broadbent; Linda Kirkham; Stephen P. Walker Purpose This paper aims to make an assessment 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...

...T.A. Lee Purpose The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK. Design/methodology/approach The study adopts a counterfactual research...

... to be of interest to accounting academics and historians, practitioners and regulators. Originality/value Provides an insight into the collapse of the London and County Securities bank. © Emerald Group Publishing Limited 2005 Fraud Auditing History United Kingdom The source material...

... are in constant flux. This results in the need for persistent activities to maintain and strengthen the ruling class in civil society and the making of such compromises as are needed to adapt the existing system of alliances to changing conditions. Public sector accounting History Professions...

...Manabu Sakagami; Hiroshi Yoshimi; Hiroshi Okano This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from...

... and test the assumptions that underpin their professional practice. Consequently, addresses both the history of accountancy and its present habits of interpretation. Accountancy Ireland Literature History The Method I take…is not very usual; for instead of using only comparative...

...Joni J. Young; Tom Mouck Considers what role history plays in the US accounting standard‐setting process and how this role may be constrained by an emphasis on objectivity and an adherence to a positivistic view of bureaucratic decision making. Explores the role history could play...

... and in particular the interactions with legal and economic words and concepts. Pays special attention to changes in meaning over time. © MCB UP Limited 1994 Accounting Balance sheets History Language This article discusses the problems that English‐speaking accountants have faced in finding...

... the paradoxical nature of both neoliberalism and the accountable management reforms promoted in its name. Gives consideration to the construction and pursuit of alternative agendas and approaches regarding the provision of public services. © MCB UP Limited 1993 History Public sector accounting...

... MCB UP Limited 1993 Auditing profession Company failures History New Zealand Accounting ...

...Marilynn Collins; Robert Bloom The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described...

... are that the accounting norms will be reformed when the dominating myth of the norms is threatened or changed, that practice influences norms and that reforms of norms do not necessarily lead to changes of practice. Accounting History Sweden Myths © MCB UP Limited 1989 ...