... 2026 24 03 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Women in accounting History Communism Gender equality Romania Mythology Baba Dochia, one of the fundamental myths that shaped Romanian culture and spirituality...

... to a population's needs (Caddy and Cochrane, 2001 , pp. 654–57; Ciotti, 2005 , pp. 334–39; MacDowell, 2012 , pp. 286–90; Moroni, 2012 , pp. 76–78). As already demonstrated in the accounting history literature in relation to cereals (Servalli and Gitto, 2016 ; Funnell, 2001), fish provisioning was also...

... 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...

... hitherto been neglected by researchers, i.e. by exploring how an accounting incident impacted upon the historical consumption of Scotch whisky in the UK. William J. Jackson can be contacted at: W.Jackson@hw.ac.uk © Emerald Group Publishing Limited 2012 Accounting History Culture Whisky...

...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...

... Limited 2009 Fiction Literature Hyperinflation Germany History Economic transactions, monetary currency and accounting relate to their specific cultural contexts. They were at times seen as – or developed an ideology of – neutrality and independence (Lehman and Tinker, 1987...

...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...

... et al., 1993 ; Gapper and Denton, 1997). Indeed, bank fraud and audit failure have a long history in Britain. In 1859, for example, a similar fraud to the subject of this article occurred in the coincidentally named, Old London and County joint stock bank (The Guardian, 1976). In 1878...

... which looks at specific crises and hegemonies in more depth. © MCB UP Limited 2002 Public sector accounting History Professions This paper is an attempt to understand and explain the development of the accounting profession and practices in the public sector in the UK over the past...

...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. © MCB UP Limited 1996 Accountancy Ireland Literature History The Method I take…is not very usual; for instead of using...

...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...

... Accounting Balance sheets History Language This article discusses the problems that English‐speaking accountants have faced in finding words[ 1 ] to express some of the concepts they have tried to articulate. The article makes use of de Saussure′s (1915, Part 1, Ch. 1) distinction between...

... 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. © MCB UP Limited 1989 Accounting History Sweden Myths ...