Accounting History Review

1997 - 2024

Current editor(s): Stephen Walker

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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

Volume 24, issue 2-3, 2014

Accounting for victory pp. 57-60

Warwick Funnell and Stephen P. Walker

'A paradise for profiteers'? The importance and treatment of profits during the First World War pp. 61-81

Anthony J. Arnold

Innovation and pragmatism in tax design: Excess Profits Duty in the UK during the First World War pp. 83-101

Mark Billings and Lynne Oats

The war, taxation and the Blackpool Tower Company pp. 103-117

Janette Rutterford and Peter Walton

The 'science' of French public finances in the First World War pp. 119-138

Fabien Cardoni

Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915-1918 pp. 139-160

Valerio Antonelli, Raffaele D'Alessio and Roberto Rossi

Cartoons as alternative accounting: front-line supply in the First World War pp. 161-189

F.M. Miley and A.F. Read

Accounting for war risk costs: management accounting change at Guinness during the First World War pp. 191-209

Martin Quinn and William J. Jackson

Haskins & Sells during the First World War and its aftermath pp. 211-225

Dale L. Flesher and Gary J. Previts

Accounting History publications 2013 pp. 227-233

Malcolm Anderson

Merchants and profit in the age of commerce, 1680-1830 pp. 235-237

Jochen Hoock

Volume 24, issue 1, 2014

Historical accounts, conversations and contexts pp. 1-5

Cheryl Susan McWatters

Civil and common law influences on the Danish auditor's responsibilities in relation to fraud pp. 7-26

Claus Holm

The spatial downgrading of accounting clerks: the case of Pont-�-Mousson pp. 27-45

Pierre Labardin

Trade and Institutions in the Medieval Mediterranean: The Geniza Merchants and their Business World pp. 49-50

Francesco Guidi-Bruscoli

A nation of small shareholders: marketing Wall Street after World War II pp. 51-52

Josephine Maltby