Accounting, Business and Financial History

1997 - 2009

Edited by J R Edwards and Trevor Boyns

from Taylor and Francis Journals
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The Evolution and Development of the Swedish Insurance Market pp. 341-370: Magnus Lindmark, Andersson, Lars-Fredrik and Mike Adams
The Financial Sector and Deregulation in Australia: Drivers of Reform or Reluctant Followers? pp. 371-387: Amanda Fitzgibbons
Standard Costs, Standard Costing and the Introduction of Scientific Management and New Technology into the Post-Second World War Sunderland Shipbuilding Industry pp. 389-417: Tom Mclean and Thomas Tyson
Accounting's Motive Power -- the Vision and Reality for Management Accounting on the Nationalised Railways to 1959 pp. 419-446: John Quail
Duplicate Accounting Records: Historical Notes pp. 447-455: Basil Yamey
Accounting History Publications 2005 pp. 457-462: Malcolm Anderson

Editorial: Women, accounting and investment pp. 133-142: Josephine Maltby and Janette Rutterford
Businesswomen and financial management: Three eighteenth-century case studies pp. 143-161: Christine Wiskin
Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy&CloseCurlyQuote pp. 163-194: Stephen Walker
War, women and accounting: Female staff in the UK Army Pay Department offices, 1914--1920 pp. 195-218: John Black
Financial acumen, women speculators, and the Royal African company during the South Sea bubble pp. 219-243: Ann M. Carlos, Karen Maguire and Larry Neal
Women investors, 'that nasty south sea affair’ and the rage to speculate in early eighteenth-century England pp. 245-264: Anne Laurence
'A doe in the city’: Women shareholders in eighteenth- and early nineteenth-century Britain pp. 265-291: Mark Freeman, Robin Pearson and James Taylor
The first female shareholders of the bank of New South Wales: Examination of shareholdings in Australia's first bank, 1817--1824 pp. 293-314: Leanne Johns
Female investors in the first english and Welsh commercial joint-stock banks pp. 315-340: Lucy Ann Newton and Philip Cottrell

Theoretical studies of the historical development of the accounting discipline: A review and evidence pp. 1-25: Vivien Beattie and Elizabeth Davie
The construction of the credible: Epistolary transformations and the origins of the business letter pp. 27-43: Ingrid Jeacle and Tom Brown
The merchant banker, the broker and the company chairman: A new issue case study pp. 45-68: Janette Rutterford
Corporate governance in a major British holding company: BSA in the interwar years pp. 69-98: Lloyd-jones, R., J. Maltby, M. J. Lewis and M. Matthews
Mortgages and bonds: The asset management practices of Australian life insurers to 1960 pp. 99-119: Monica Jan Keneley
The composition of interest: The judaic prohibition pp. 121-127: R. J. Lister

Editorial: Accounting history in the German language arena pp. 229-233: Lisa Evans
Tax accounting in the late medieval German territorial states pp. 235-254: Georg Vogeler
Taxable treatment of the subsistence level of income in German Natural Law pp. 255-278: Corinna Treisch
Differential reporting in Germany -- A historical analysis pp. 279-315: Brigitte Eierle
The formation and early development of German audit firms pp. 317-343: Reiner Quick
Twentieth century accounting research in the German language area pp. 345-410: Küpper, Hans-Ulrich and Richard Mattessich

The transfer of management accounting practices from London counting houses to the British North American fur trade pp. 101-119: Gary Spraakman and Julie Margret
Control of accounting education within Australian universities and technical colleges 1944--1951: A uni-dimensional consideration of professionalism pp. 121-143: W. Birkett and Elaine Evans
Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829--1852) pp. 145-169: Mariló Bernal, Pedro Pinzón and Concha Espejo
Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850--1950 pp. 171-185: Jordi Planas and Enric Saguer
Scientific management and the pursuit of control in Britain to c.1960 pp. 187-216: Ian Smith and Trevor Boyns
Accounting history publications 2004 pp. 217-221: Malcolm Anderson

Interaction between tax and accounting practice: Accounting for stock-in-trade pp. 1-34: Masayoshi Noguchi
Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972 pp. 35-61: Lynne Oats
Employee leasing. The antebellum 1800s and the twenty-first century: A historical perspective of the contingent labour force pp. 63-76: Claire Nash and Dale Flesher
The historical significance of double-entry bookkeeping: Some non-Sombartian claims pp. 77-88: B.S. Yamey
Direct versus absorption costing: A comment pp. 89-91: Will Baxter
Direct versus absorption costing: A reply pp. 93-95: David Dugdale and T. Colwyn Jones

The business and financial history of mechanisation and technological change in twentieth-century banking pp. 225-232: Bernardo Batiz-Lazo and Trevor Boyns
Mechanisation and computers in banking: a foreword pp. 233-234: Campbell-Kelly, Martin
A new age for historians too: a comment pp. 235-236: James Cortada
Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline pp. 237-256: Andrew Seltzer
The development of accounting machines in French banks from the 1920s to the 1960s pp. 257-276: Hubert Bonin
Technical change in branch banking at the Midland Bank, 1945-75 pp. 277-300: Alan Booth
Bank computing in a changing economic environment: the IBIS project in New Zealand pp. 301-315: Claire Matthews and David Tripe
The development of management accounting in UK clearing banks, 1920-70 pp. 317-338: Mark Billings and Forrest Capie
Technological innovations in the Indian banking industry: the late bloomer pp. 339-353: Meenakshi Rishi and Sweta C. Saxena
Information and communication technology: organisational challenges for Italian banks pp. 355-370: Anna Canato and Nicoletta Corrocher

From dividend yield to discounted cash flow: a history of UK and US equity valuation techniques pp. 115-149: Janette Rutterford
Georges Perrin and the GP cost calculation method: the story of a failure pp. 151-181: Yves Levant and Olivier de La Villarmois
Cullen, Lochhead and Brown, architects: the business, financial and accounting history of a non-profit maximising firm, 1902-2002 pp. 183-207: Sam McKinstry and Kirsten Wallace
Accounting history publications 2003 pp. 209-215: Malcolm Anderson

'Presenting' the past: perspectives on time for accounting and management history pp. 1-27: Lee Parker
The mystery of the missing members: the first 600 Chartered Accountants in England and Wales pp. 29-52: Peter Boys
Accountancy on the periphery: the profession in Exeter to 1939 pp. 53-89: R. H. Parker
Adaptation and change in the Australian life insurance industry: an historical perspective pp. 91-109: Monica Jan Keneley
Book review pp. 111-113: Trevor Boyns