.... Research limitations/implications – More cases are needed of other hospitals to ascertain how typical the Newcastle Infirmary was of the voluntary hospital sector in the nineteenth century. Originality/value – Although there are other studies of accounting within British voluntary hospitals...

...Philip Constable; Nooch Kuasirikun Purpose The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand. Design/methodology/approach First, the paper examines the theoretical inter‐relationship...

...Stephen P. Walker The study combines data from the electronic version of the transcribed census enumerators’ books and documentary sources to analyse the entry of women to bookkeeping in late nineteenth century Britain. The paper explores the chronology of the feminisation of bookkeeping...