Accounting History Review

1997 - 2025

Current editor(s): Stephen Walker

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Volume 27, issue 3, 2017

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

Volume 27, issue 2, 2017

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

Volume 27, issue 1, 2017

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

Volume 26, issue 3, 2016

/ Waiting for Gaignot pp. 165-168

Cheryl S. McWatters

Professeur Yannick Lemarchand: a brief biography pp. 169-170

The Editors

The advent of double-entry-based costing practices in the British engineering industry: Ransomes of Ipswich, 1856–1863 pp. 171-190

Trevor Boyns and John Richard Edwards

Costing in the early Industrial Revolution: gradual change to cost calculations at US cloth mills in the 1820s pp. 191-217

Pierre Gervais and Martin Quinn

‘’ ? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661–1683) and Paris brothers (1712–1726) episodes pp. 219-257

Keith Hoskin and Richard Macve

From care of the poor to the great confinement: an exploration of hospital accounting in France pp. 259-284

Charles Richard Baker

Putting all their eggs in one basket? Portfolio diversification 1870–1902 pp. 285-305

Janette Rutterford and Dimitris P. Sotiropoulos

Accounting and the government of the agricultural economy: Arrigo Serpieri and the Reclamation Consortia pp. 307-331

Massimo Sargiacomo, Luca Ianni, Antonio D’Andreamatteo and Luciano D’Amico

Haskins & Sells’ – a profile in leadership thought (1955–1974) pp. 333-350

Dale L. Flesher and Gary John Previts

Revisiting the birth of industrial accounting in France, a return to the actors involved pp. 351-371

Yannick Lemarchand

Accounting History Publications 2015 pp. 373-379

Malcolm Anderson

Announcement pp. 381-381

The Editors

Editorial Board pp. ebi-ebi

The Editors

Volume 26, issue 2, 2016

Stakeholders in annual reports under ownership concentration: a historical case of a Spanish brewery company pp. 57-81

Alonso Moreno and Macario Cámara

Spies, debt and the well-spent penny: accounting and the Lisle agricultural estates 1533--1540 pp. 83-105

Frances Myfanwy Miley and Andrew Farley Read

Taking stock to yield a return: agricultural accounting, agronomometry and chemical statics in the early-nineteenth century pp. 107-129

Thomas Depecker and François Vatin

Educating in economic calculus: the invention of the enlightened peasant via manuals of agriculture, 1830--1870 pp. 131-160

Nathalie Joly

Language and translation in accounting pp. 161-163

The Editors

Volume 26, issue 1, 2016

Speculation, history, speculative history pp. 1-4

Cheryl S. McWatters

Pacioli's double entry -- part of an intellectual and social movement pp. 5-24

Graeme Dean, Frank Clarke and Francesco Capalbo

Double entry and the rise of capitalism: keeping a sense of proportion? pp. 25-31

Steven Toms

Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation? pp. 33-40

Rob Bryer

Response to Toms and Bryer pp. 41-43

Graeme Dean, Frank Clarke and Francesco Capalbo

The social life of money pp. 45-49

Martin Persson

Volume 25, issue 3, 2015

Fertile ground: the history of accounting in hospitals pp. 177-182

Florian Gebreiter and William J Jackson

Hospital accounting and the history of health-care rationing pp. 183-199

Florian Gebreiter

The development of hospital financial accounting in the USA pp. 201-217

Dale L. Flesher and Annette Pridgen

An era of governance through performance management - New Labour's National Health Service from 1997 to 2010 pp. 219-238

Laurence Ferry and Simona Scarparo

National hospital development, 1948-2000: The WHO as an international propagator pp. 239-259

Margit Malmmose

Accounting History publications 2014 pp. 261-265

Malcolm Anderson

Volume 25, issue 2, 2015

'A different army of the talented': negative outliers in the rise of professionalism in Victorian public accountancy pp. 77-95

Thomas A Lee

The role of accounting in the making of the bank customer: transferring capital 'd'une main OISIVE dans une main LABORIEUSE' pp. 97-120

Anne Pezet and Samuel Sponem

Alberto Ceccherelli (1885-1958): pioneer in the history of accounting practice and leader in international dissemination pp. 121-144

Valerio Antonelli and Massimo Sargiacomo

An analysis of the role of a Chief Accountant at Guinness c. 1920-1940 pp. 145-165

Martin R.W. Hiebl, Martin Quinn and Carmen Mart�nez Franco

Accounting evolution to 1400: how to explain the emergence of new accounting techniques? pp. 167-171

Sebastian Felten

Volume 25, issue 1, 2015

The milieu of accountability of early companies in the Qīng Dynasty: evidence from the Sh�nghǎi-based print media pp. 1-26

Lan Peng and Alistair Brown

National bank window dressing, 1866-1871 pp. 27-41

Christopher Hoag

Documenting, monetising and taxing Brazilian slaves in the eighteenth and nineteenth centuries pp. 43-67

Lúcia Lima Rodrigues, Russell James Craig, Paulo Schmidt and Jos� Luis Santos

The reckoning: financial accountability and the rise and fall of nations pp. 69-73

Paul F. Williams