Accounting History Review

1997 - 2024

Current editor(s): Stephen Walker

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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

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

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

Coincidences, contingencies, multiplicities and patterns pp. 145-148: Cheryl S. McWatters
‘Fair Value’ accounting as the normative Fisherian phase of accounting pp. 149-179: Tiago Cardão-Pito and João Silva Ferreira
The role of Irving Fisher in the development of fair value accounting thought pp. 181-190: Garen Markarian
The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’ pp. 191-198: Charles Richard Baker
Demystifying fair value accounting: rejoinder to Baker and Markarian pp. 199-202: Tiago Cardão-Pito and João Silva Ferreira
Information ecosystems pp. 203-206: The Editors

Indeed, ‘they do things differently there’ pp. 1-3: Cheryl S. McWatters
Accounting for community building: the municipal amalgamation of Milan in 1873–1876 pp. 5-30: Enrico Guarini, Francesca Magli and Alberto Nobolo
Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey pp. 31-60: Martin Persson and Stephan Fafatas
Accounting at an Irish maltster – the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s pp. 61-84: Martin Quinn and Desmond Gibney
Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979) pp. 85-127: Massimo Sargiacomo
Josephine Maltby, 1954–2017 pp. 129-134: The Editors
In memoriam – Malcolm Anderson pp. 135-135: The Editors
Ad hoc referees – Accounting History Review 2017 pp. 137-137: The Editors
Call for papers pp. 139-141: The Editors
Accounting [in] History pp. 143-144: The Editors

Historians but not necessarily so pp. 219-221: Cheryl S. McWatters
Accounting for the commons: bookkeeping and the stewardship of natural resources in northern Spain (sixteenth to twentieth centuries) pp. 223-248: Jose-Miguel Lana-Berasain
Capital market effects around dividend announcements: an analysis of the Berlin stock exchange in 1895 pp. 249-278: Jens Günther
Accounting history publications 2016 pp. 279-286: Malcolm Anderson
Announcement pp. 287-287: The Editors
Accounting for luxury: workshop and call for papers pp. 289-290: The Editors
In Memoriam – Josephine Maltby pp. 291-291: The Editors

A public sector accounting technology and its association with a transition to responsible government pp. 115-142: Ron Baker and Morina D. Rennie
The use of accounting information for factory closure and income creation: the case of the South Seas Development Company, 1937–1944 pp. 143-175: Yuta Sumi
The Chinese accounting reformation of the 1930s pp. 177-199: Lan Peng and Alistair M. Brown
The farm as an accounting laboratory: an essay on the history of accounting and agriculture pp. 201-215: Martin Giraudeau
referees – 2016 pp. 217-217: The Editors

Publication trends and the network of publishing institutions in accounting: data on, 1926–2014 pp. 1-25: Christian Lohmann and Marc Eulerich
Operational and accounting regulations in Spanish municipal pp. 27-72: José Manuel Prado-Lorenzo, Rufino García-Salinero and María Isabel González-Bravo
A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany pp. 73-99: Markus Lampe and Paul Sharp
Industrial profitability in the trans-World War II period, 1938–1950 pp. 101-114: A. J. Arnold