Accounting, Business and Financial History

1997 - 2009

Edited by J R Edwards and Trevor Boyns

from Taylor and Francis Journals
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Volume 13, issue 3, 2003

The economic determinants of depreciation accounting in late nineteenth-century Britain pp. 275-303

Shirley Carlon and Richard Morris

Battles in the costing war: UK debates, 1950-75 pp. 305-338

David Dugdale and T. Colwyn Jones

Competitive collaboration and market contestability: cases in Mexican and UK banking, 1945-75 pp. 339-368

Bernardo Batiz-Lazo and Gustavo A. Del Angel

Industrial slavery in the United States: the North Carolina turpentine industry 1849-61 pp. 369-392

Gloria Vollmers

Accounting history publications 2002 pp. 393-399

Malcolm Anderson

Volume 13, issue 2, 2003

From voluntary to state control and the emergence of the department in UK hospital accounting pp. 99-123

Neil Robson

Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications pp. 125-170

Richard Mattessich

'The apotheosis of holding company accounting': Unilever's financial reporting innovations from the 1920s to the 1940s pp. 171-206

Kees Camfferman and Stephen Zeff

Financial distress, corporate borrowing, and industrial decline: the Lancashire cotton spinning industry, 1918-38 pp. 207-232

David Michael Higgins and Steven Toms

Snakes and career ladders in the investment banking industry: the making of Barclays De Zoete Wedd (BZW) - an international perspective, 1982-96 pp. 233-262

Carol Royal

The Beginnings of Accounting and Accounting Thought pp. 263-273

Mahmoud Ezzamel

Volume 13, issue 1, 2003

Accounting history: Chinese contributions and challenges pp. 1-3

Wei Lu and Max Aiken

A Weberian model applied to the study of accounting stagnation in late Qing China pp. 5-26

Pak Auyeung and Paul Ivory

The foundation of Confucianism in Chinese and Japanese accounting pp. 27-40

Robert Bloom and John Solotko

The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history pp. 41-68

Simon Gao and Handley-Schachler, Morrison

Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century pp. 69-81

Ji, Xu-dong

Chinese bookkeeping systems: a study of accounting adaptation and change pp. 83-98

Z. Lin

Volume 12, issue 3, 2002

Early cost accounting ideas in agriculture: the contributions of Arthur Young pp. 369-386

Roger Juchau

An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86 pp. 387-418

W. M. McInnes

Reforming the US IPO market: lessons from history and theory pp. 419-437

Robert E. Wright

'An awkward fence to cross': railway capitalization in Britain in the inter-war years pp. 439-459

Gerald Crompton and Robert Jupe

The rise of cost accounting: evidence from Italy pp. 461-486

Valerio Antonelli, Fabrizio Cerbioni and Antonio Parbonetti

Growth, crisis and change in the insurance industry: a retrospect pp. 487-504

Robin Pearson

Accounting History publications 2001 pp. 505-512

Malcolm Anderson

Volume 12, issue 2, 2002

Accounting history research in Spain, 1996-2001: an introduction pp. 149-155

Trevor Boyns and Salvador Carmona

Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081 pp. 157-185

Jurado-Sánchez, José

Esteban Herna´ndez Esteve: an appreciation pp. 187-202

Salvador Carmona

The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions pp. 203-229

Enrique Llopis, Esther Fidalgo and Teresa Méndez

Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44 pp. 231-251

Eva Carmona and Donato Gómez

Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective pp. 253-273

María J. Álvarez, Fernando Gutiérrez Hidalgo and Domi Romero

Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87 pp. 275-315

Miriam Núñez

Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887-96 pp. 317-345

Marta Macias

Fuerzas Motrices del Valle de Lecrín, 1936-9: accounting reports and ideological struggles in time of civil war pp. 347-368

Fernández-Revuelta, Luis, Donato Gómez and Keith Robson

Volume 12, issue 1, 2002

An analysis of the first ten volumes of research in Accounting, Business and Financial History pp. 1-24

Malcolm Anderson

Foreign-currency transactions and the recovery of German industry in the aftermath of the First World War: the case of Schering AG pp. 25-42

Christopher Kobrak

'Specialities still continue to increase amazingly': division of labour among building-related firms pp. 43-72

Christopher Powell

UK immigrants and the foundation of the US public accountancy profession pp. 73-94

T. A. Lee

An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the 'flows of services' pp. 95-111

Lino Cinquini and Alessandro Marelli

The use of the postal questionnaire in accounting history research pp. 113-129

Derek Matthews

Volume 11, issue 3, 2001

Editorial pp. 265-267

Cooke, Junichi Chiba, Terry E.

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions pp. 269-281

Takeo Yoshikawa

Asset valuation and accounting strategy within the Japanese shipping industry c.1876–c.1950 pp. 283-292

Fujio Yamaguchi

The historical significance of the revaluation of fixed assets in Japan's state-owned railway system, 1955–6 pp. 293-309

Shigeto Sasaki

The designing of corporate accounting law in Japan after the Second World War pp. 311-330

Junichi Chiba

The development of the group accounts disclosure system in Japan pp. 331-348

Jun Kawamoto

International harmonization of Japanese accounting standards pp. 349-368

Masato Kikuya

Dutch accounting in Japan 1609–1850: isolation or observation? pp. 369-382

Cooke, Kees Camfferman, Terry E.

Volume 11, issue 2, 2001

The case for management history pp. 99-115

Andrew Thomson

'A vast aggregate of avaricious and flagitious jobbing'? George Hudson and the evolution of early notions of directorial responsibility pp. 117-143

Arnold, Sean McCartney, A.J. (Tony)

The evolution of the Australian life insurance industry pp. 145-170

Monica Jan Keneley

English commercial bank liquidity, 1860–1913 pp. 171-191

Baker, Michael Collins, Mae

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870–1900 pp. 193-223

Ross E. Stewart

Accounting issues and the measurement of profits - English banks 1920–68 pp. 225-251

Billings, Forrest Capie, Mark

Volume 11, issue 1, 2001

Introduction pp. 1-6

Marc Nikitin

The development of professional associations: the experience of French accountants from the 1880s to the 1940s pp. 7-27

Claude Bocqueraz

Accounting and management in the social dialogue: the experience of fifty years of works councils in France pp. 29-42

Michel Capron

Berliet, the obstructed manager: too clever, too soon? pp. 43-58

Henri Zimnovitch

Environmental turbulence and the functions of budgetary control pp. 59-77

Nicolas Berland

The British aluminium industry, 1945–80s: chronicles of a death foretold? pp. 79-97

Ludovic Cailluet