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Argues for accounting as not 'calculation' nor 'inscription' but as a form of making 'naming and counting statements' which therefore embody quantified valuing from 8000 BC in its first form of token accounting. Challenges the assumption of a 'great divide' in human thinking and acting implicit in Schmandt-Besserat's book title of 'Before Writing'. The piece argues we should think in terms of what ensues 'after accounting' to reevaluate what changes in human thinking and acting before writing and how accounting functions as discourse and practice in that era and subsequent ones. Locates itself as an 'archaeological and genealogical' study, following on what it argues was Foucault's consistent mode of analysis.
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This paper investigates the practices whereby the subject, in an organisational context, carries out systematic practices of self-discipline and becomes a calculative self. In particular, we explore the techniques of conduct developed by management accountants in a French carmaker, which adheres to a neoliberal environment. We show how these management accountants become calculative selves by building the very measurement of their own performance. The organisation thereby emerges as the cauldron in which a Homo liberalis is forged. Homo liberalis is the individual capable of constructing for him/her the political self-discipline establishing his/her relationship with the social world on the basis of measurable performance. The management accountants studied in this article prefigure the Homo liberalis in the self-discipline they develop to act in compliance with the organisation’s goals.
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The Significance of the Profit and Loss Account in Nineteenth-Century Britain: A Reassessment
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Stewart Jones
This article presents a reassessment of the development of regulated financial disclosure in nineteenth-century British companies legislation. Most accounting historians have emphasized the importance of the balance sheet under the disclosure requirements of various Acts. The relative importance of the profit and loss account has been largely neglected by historians. This paper contends that the profit and loss account was a considerably more important document in the financial regulation of companies than previously contemplated. In fact, the profit and loss account was required in the disclosure regulations of numerous Acts, including the Joint Stock Banks Act (1844), the Regulation of Railways Act (1868), the Life Assurance Companies Act (1870) and the Building and Friendly Societies Act (1874).
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Accounting's Past, Present and Future: The Unifying Power of History
Christopher Napier
Purpose – 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 and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting. Design/methodology/approach – A retrospective and prospective essay focusing on developments in the historical accounting literature.Findings – The special issue’s advocacy of critical and interpretive histories of accounting’s past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks. Research limitations/implications – The present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.Originality/value – In addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting’s past.
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Accounting Theory: Research, regulation and accounting practice
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The Emergence of " The New Accounting History "
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Two Hundred Years of Accounting Research Routledge New Works in Accounting History
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Twentieth Century Academic Accounting’s Role in the Failure to Develop a Coherent Theory of Accounting
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