Accounting History Review

1997 - 2022

Current editor(s): Stephen Walker

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Volume 32, issue 2-3, 2022

Fraud in accounting and audit research (1926–2019) – a bibliometric analysis pp. 97-143

Nicole V. S. Ratzinger-Sakel and Thorben Tiedemann

Accounting analysis of the Achaemenes archives: a summative content analysis pp. 145-171

Mohammad Namazi and Fatemeh Taak

Government Accounting in Pakistan: transition from a Legacy system to the New Accounting Model pp. 173-199

Irfan Ullah and Arshad Ali

Volume 32, issue 1, 2022

The nature, roles, uses, and impacts of accounting systems in the Real Liceo of Lucca in the nineteenth century pp. 1-29

Alessandro Capocchi, Paola Orlandini, Mariarita Pierotti and Stefano Amelio

Industry self-regulatory institutions, accounting and imitation mechanisms: the case of the ‘Unione Commercianti in Manifatture di Milano’ pp. 31-57

Carmelo Marisca, Gustavo Barresi and Nicola Rappazzo

Examining the relationships between revenues and their components and expenditures and their components using Markov-Switching regressions. Evidence from the municipality of Coimbra (1557–1836) pp. 59-89

José Luís Barbosa, Victor Ferreira Moutinho and Pedro Mendonça Silva

28th Journées d’Histoire du Management et des Organisations Accounting History Review Annual Conference Nantes Université – IAE Economie & Management 22, 23 and 24 March 2023 pp. 91-95

Cheryl McWatters

Volume 31, issue 3, 2021

Accounting [in] history in the COVID-19 era pp. 253-254

Cheryl Susan McWatters

The problematical nature of auditor independence: a historical perspective pp. 255-285

John Richard Edwards and Brian West

Corporate capers, group accounting reforms pp. 287-314

Graeme Dean

Gender stereotyping in public accounting: Price Waterhouse v. Hopkins pp. 315-334

Diane H. Roberts

Accounting History Publications 2021 pp. 335-340

Martin Persson

Volume 31, issue 2, 2021

Relational approaches to accounting change: the Stati as means of mediation in the Kingdom of Naples pp. 129-164

Alessandra Bulgarelli, Clelia Fiondella, Marco Maffei and Rosanna Spanò

Edinburgh accountants in public practice pre-collective organisation: 1757–1834 pp. 165-191

Thomas A. Lee

Corporate governance in Japan in the 1930s and its impact on financial reporting practice pp. 193-214

Noguchi Masayoshi, Takashi Kitaura, Yuta Sumi and Yasuhiro Shimizu

Occupation, financial reporting and unintended consequences in post-World War Two Japan: the case of mining corporations 1946–1950 pp. 215-252

Noguchi Masayoshi, Yuta Sumi and Yasuhiro Shimizu

Volume 31, issue 1, 2021

Public sector accounting and fiscal policy in Brazil (1906–1931): foreign credit negotiation and political use pp. 1-28

Adelino Martins

Why Lenin failed to implement Marx’s concept of socialism: an accounting history of the Russian revolution, c.1917–1924 pp. 29-71

Robert Arthur Bryer

Depreciation during the second industrial revolution: the British cycle and motor vehicle industries, c.1896–c.1922 pp. 73-112

Trevor Boyns

Accounting history publications 2020 pp. 113-120

Martin Persson

In memory of Basil Selig Yamey, 1919–2020 pp. 121-123

Richard Macve

In memory of Dick Fleischman, 1941–2020 pp. 125-127

David Oldroyd

Volume 30, issue 3, 2020

Accounts and assemblage: twists, turns, and the tales we tell pp. 251-262

Cheryl Susan McWatters

From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks pp. 263-289

Pierre Gervais

W. W. Werntz and the curious case of ASR No. 78 (1957): insights and lessons for historians pp. 291-305

Dale L. Flesher, Gary John Previts and Tonya Kay Flesher

History of an unsuccessful performance measurement innovation: surplus accounts in France (1966–c.1990) pp. 307-339

Yves Levant and Marc Nikitin

The Cardiff (ABFH/AHR) Conference and Accounting, Business & Financial History, 1989–2011 – some (personal) reflections pp. 341-361

Trevor Boyns

Volume 30, issue 2, 2020

The construction of Brunelleschi’s dome in Florence in the fifteenth century: between accountability and technologies of government pp. 141-169

Giacomo Manetti, Marco Bellucci and Luca Bagnoli

Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily pp. 171-206

Alessandro Silvestri

Making women visible in the (accounting) history of Colombia pp. 207-232

Carlos Orlando Rico-Bonilla

From a history of accounting towards a philosophy of accounting communication pp. 233-242

Lisa Jack

Accounting history publications 2019 pp. 243-250

Martin Persson

Volume 30, issue 1, 2020

Special issue: interdisciplinary historical studies pp. 1-6

Greg Patmore and Mark Westcott

Averages, indexes and national income: accounting for progress in colonial Australia pp. 7-43

Ben Huf

Accounting for information infrastructure as medium for organisational change pp. 45-68

Sebastian K. Boell and Florian Hoof

Risk shifting and the decline of defined benefit pension schemes in Australia pp. 69-87

Bernard Mees

‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency pp. 89-111

Robert Crawford

The effect of academic literature on accounting regulation: evidence from leases in Germany pp. 113-136

Jan Friedrich

Ad hoc referees – Accounting History Review 2019 pp. 137-137

The Editors

Announcement pp. 139-139

The Editors

Volume 29, issue 3, 2019

A comparative analysis of the relative occupational status of lawyers and accountants in nineteenth-century England and Wales pp. 305-346

Kevin Clarke and Jack Flanagan

Global circulation and local adaptation of tax models: business tax in China, 1931–1949 pp. 347-367

Yin Xu and Xiaoqun Xu

The introduction and operation of standard costing at J&P Coats Ltd., 1925–1961: an institutional interpretation pp. 369-389

Sam McKinstry, Kirsten Kininmonth and Ken Mathieson

25th Colloquium of the History of Management and Organizations pp. 391-395

The Editors

Quantification in Accounting History pp. 397-398

The Editors

Volume 29, issue 2, 2019

Editorial pp. 161-163

Trevor Boyns and John Richard Edwards

Malcolm Anderson 1970–2018: his academic career pp. 165-170

Roy Chandler and John Richard Edwards

Locating moral boundaries in the early accountancy profession pp. 171-198

Stephen P. Walker

Social class and social mobility among ICAEW members from the interwar period to the present day pp. 199-220

Derek Matthews

The birth of industrial accounting in France: some curious paradoxes pp. 221-241

Yannick Lemarchand

Accounting and performance monitoring in Tuscany: Larderello, 1836–1858 pp. 243-267

Trevor Boyns and Fabrizio Cerbioni

Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill pp. 269-286

Roy Chandler

Accounting for the erosion of fixed assets 1863–1900. A case study pp. 287-304

John Richard Edwards

Volume 29, issue 1, 2019

Foucault and social and penal historians: the dual role of accounting in the French overseas penal colonies of the nineteenth century pp. 1-37

Antoine Fabre and Pierre Labardin

The first women accounting masters in Italy: between tradition and innovation pp. 39-78

Maria-Gabriella Baldarelli, Mara Del Baldo and Stefania Vignini

Tax failure: New Zealand's short-lived First World War Excess Profits Tax pp. 79-102

Rob Vosslamber

The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016) pp. 103-139

Joel Behrend and Marc Eulerich

Accounting history publications 2018 pp. 141-147

Martin Persson

Accounting history publications 2017 pp. 149-157

Martin Persson

Ad hoc referees – Accounting History Review 2018 pp. 159-159

The Editors