Dissertations / Theses on the topic 'Accounting History'
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1
Napier, Christopher John. "Researching accounting changes in a period of change : theories and methods of accounting history." Thesis, University of Southampton, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.436916.
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Stewart, Ross Ernest. "Scottish company accounting, 1870 to 1920 : selected case studies of accounting in its historical context." Thesis, University of Glasgow, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.281902.
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Robson, Neil. "Contextual history of accounting in UK hospitals : 1880-1974." Thesis, Cardiff University, 2006. http://orca.cf.ac.uk/55604/.
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This thesis explores accounting change in UK hospitals, from 1880 to 1974. Using a processual approach (Porter, 1981 Pettigrew, 1987 Bhimani, 1993 Dawson, 2003) to historical investigation the focus is on three accounting 'events': the introduction of Burdett's uniform system of accounts in 1893 the introduction of annual departmental costing in 1956, and the introduction of functional budgeting in 1974. There is a duality to the research which explores both the role of change agents and the contextual environment within which change takes place. For the first event, contextual factors such as the growth in hospital care, early 'managerialism' and moral concerns are first explored. These are identified as important in stimulating interest in accounting change, from both internal and external groups and institutions, but it is internal groups that take control of accounting reform. It is argued that economic, professional and technological forces were crucial in the spread of these accounts. The second event takes place after the nationalisation of voluntary hospitals in 1948 with an emphasis on the process of change after nationalisation. The interaction of dominant individuals, groups and institutions, as well as political and economic forces are all explored in an effort to explain the how and why of change. The role of the medical profession in the departmentalisation debate is discussed, together with possible explanations for the reluctance to adopt new management accounting techniques. The final event was preceded by a renewed interest in the concept of efficiency (Klein, 1995) and the thesis examines a number of managerial initiatives between 1956 and 1974. It suggests that there was a cautious approach to change among both accounting practitioners and civil servants and this, together with a disappointing response to previous accounting reform, combines to prevent more radical accounting change. The thesis adds to the limited information on public sector accounting and suggests that the controversies surrounding the introduction, and use, of 'new' accounting technologies are part of a long process which can be traced back to the pre-nationalised voluntary hospitals and constitute a recurring theme throughout the life of the NHS.
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Mepham, Michael James. "Accounting in eighteenth century Scotland." Thesis, Heriot-Watt University, 1986. http://hdl.handle.net/10399/1069.
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Haslam, Jim. "On the prescribing of accounting and accounting publicity by the state in early to mid-nineteenth century Britain : accounting history as critique." Thesis, University of Essex, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.303490.
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Coombs, Hugh M. "Accounting change in municipal corporations, 1835 to 1935." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/accounting-change-in-municipal-corporations-1835-to-1935(e040e3b9-4def-4266-a524-18626876ce3a).html.
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This monograph together with its associated publications is concerned with attempting to identify why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of the causes of accounting change in municipal corporations. These authorities are seen by this paper and its associated published works as the drivers of accounting change for the system of local government financial reporting. The analysis underpinning this conclusion is done within the context of a model based on the concept of 'actives' and 'passives' in the process of accounting change. The 'actives' represents the driving force behind innovations in accounting practice while the 'passives' are the outcomes of the pressures for change. The 'actives' are sub-divided into motivators, facilitators and catalysts for change. Following an initial introduction and the justification of the choice of municipal corporations as the driver of accounting change in the local government sector the text develops the model of 'actives' and 'passives' and identifies key changes in accounting practice. The overview then examines in detail the factors which caused accounting changes to take place within the context of the model developed by its application to six lead authorities which were the detailed subject of this study. The research examines, in depth, for the first time, inter alia, the contribution of the elected member, the finance officer, the professional accounting bodies, the audit and the press to the development of accounting techniques and practices by municipal corporations. Finally it draws appropriate conclusions from the evidence presented in both this overview and the published works as to why municipal corporations and local authorities in general developed the accounting practices they did.
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McCollum-Oldroyd, David Andrew. "Empirical studies on continuity and change in accounting." Thesis, University of Newcastle upon Tyne, 2001. http://hdl.handle.net/10443/147.
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Loft, Anne. "Understanding accounting in its social history and historical context : the case of cost accounting in Britain 1914-1925." Thesis, University of London, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288050.
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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.
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Coutts, Stephanie Lois. "Accounting change in the Bank of Scotland 1695-c1970." Thesis, University of the West of Scotland, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247618.
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Colquhoun, Philip M. "A history of New Zealand municipal accounting and auditing 1876 to 1988." Thesis, University of Canterbury. Accounting and Information Systems, 2004. http://hdl.handle.net/10092/2711.
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Public sector accounting has become more visible in recent years in both the accounting
world and academic literature. The New Zealand public sector has, according to some
commentators, been at the forefront of international developments since the 1980s. Yet
discussion and analysis of current New Zealand public sector accounting is generally
devoid of reference to its historical antecedent. This thesis addresses part of the lack of
historical understanding of public sector accounting, auditing and financial management
by providing an historical discussion of accounting and auditing by New Zealand
municipalities between 1876 and 1988.
Local government has always been central to the development of New Zealand's
infrastructure and economy - efficiency and equity being crucial attributes of the sector.
Essential to achieving efficiency and equity have been key financial and accounting
principles. This thesis identifies and discusses the operation of these principles. While the
principles informed most decisions relating to local government, they were not sacrosanct.
Discussed in this thesis are instances where the principles were cast aside by legislation
for particular situations, either for all municipalities or for a specific council.
The accounting and financial management requirements were to ensure that councils were
held to account for the use of ratepayers' money. This thesis identifies and discusses
changes regarding whom the borough or city councils were accountable to. In the early
period, accounts were clearly prepared for the local community. From the 1880s to the
early 1970s, council gave account to the Audit Office, which received the account on
behalf of a local community. In the early 1970s, lead by the Audit Office, this attitude
changed back to the community, which held its council to account. This thesis traces the
technical and philosophical changes to the accounting, auditing and financial management
requirements imposed on municipalities by Parliament and central government. It also
discusses the relationships between the parties involved in choosing between different
levels of central oversight and local autonomy, and in choosing between different
accounting policies.
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Rosenthal, Caitlin Clare. "From Memory to Mastery: Accounting for Control in America, 1750-1880." Thesis, Harvard University, 2012. http://dissertations.umi.com/gsas.harvard:10277.
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From Memory to Mastery charts the development of commercial numeracy and accounting in America and the English-speaking Atlantic world between 1750 and 1880. Over this period, accounting evolved from a system of recordkeeping into a multifaceted instrument of control and analysis—from an aid to memory to an instrument of mastery. The traditional story of modern management begins in the factories of England and New England, extending only much later to the American South. This dissertation draws on textbooks and manuscript account books to argue that southern and West Indian plantations also influenced the development of bookkeeping. Scientific planters adopted sophisticated accounting practices, foreshadowing the rise of scientific management in the late nineteenth century. Their sophistication was not just incidental to the use of forced labor. Rather, the control of planters over their slaves made data easier to collect and more profitable to use. New methods were, in a sense, a byproduct of bondage. By contrast, the mobility of labor in the North made detailed recordkeeping necessary for keeping track of wages but relatively futile for detailed benchmarks and comparisons. Early northern factories distinguished themselves not by analyzing productivity but by mediating between firms and the market. They developed hybrid practices that bridged management hierarchies and market exchange. Commercial colleges educated clerical workers, accountants, and bookkeepers, providing the staff for a revolution in the organization of information. Though the rise of accounting helped planters and manufacturers to organize and control their expanding workforces, numeracy was not always class-biased. Textbooks and common schools spread numerical knowledge across a wide range of people, enabling them to turn the language of accounts to their own purposes. Account books reflect the power of their keepers, but bookkeeping is also a creative language that can be used by all kinds of people. This study bridges history and economics, blending qualitative and quantitative methods. The dissertation closes with a statistical analysis of accounting practices among Massachusetts corporations in the 1870s. Both these data and close readings of account books elsewhere in the dissertation suggest that practices were incredibly diverse but also fundamental to firm survival. Keeping accounts was a creative, narrative process that helped eighteenth- and nineteenth-century Americans to navigate the increasingly complex world around them.
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Hora, Michal. "Historie a vývoj účetních záznamů." Doctoral thesis, Vysoká škola ekonomická v Praze, 2003. http://www.nusl.cz/ntk/nusl-77141.
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The first chapter specifies accounting at the very outset, principal terms and factors relating to book-keeping methods, basics requirements for individual accounting forms, data creation, their development, techniques of accountings recordings in all their forms - without using writing, with using writing up to letterpress. Chapter two describes beginning of ancients nations, accounting development and expansion (Babylonit, Egypt, Crete, Izrael, Arabic nations, Phoenician nation, India. Characterization of development in old Greece and Rome includes separate chapters. The third chapter analyzes double-entry accounting development in Europe. Italian book-keeping and books of accounts have here a pivotal part. Particular subchapters are focused on advanced italian book-keepings forms in Germany, England and France. Chapter four solves computers issue in general and identifies instruments envelope from abakus till mechanical machines. Subsequent subchapter describes particular sorts of data carriers. Chapter five describes computers in individual generations -- their technical and technological parameters. Chapter six analyzes PC utilization for, impacts of using information and communication technologies in accounting. Is divided into two parts -- mechanization and automatization.. In the first part "Mechanization" are described individual machines, which were used. In the second part "Automatization" are described two basic data processing acesses. The last chapter describes demanding procees of selection of the right accounting software and determines individual selection criterions.
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Vollmers, Gloria Lucey. "An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278221/.
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This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
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Talbot, Philip A. "The accounting history of the English brewing industry 1700-1939 : an exploration of Foucauldian disciplinarity." Thesis, University of Warwick, 2006. http://wrap.warwick.ac.uk/1182/.
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The English brewing trade continues to be of social and economic significance having played an important cultural role well into the 21st century. It was, albeit it in 18th century London, initially at the forefront of the British Industrial Revolution. This required unprecedented levels of capital investment to finance the porter breweries that proved highly profitable and created long lasting brewing family dynasties such as Whitbread. This pattern was replicated in provincial 19th century England supported by an effective transport infrastructure, which led to the formation of national companies such as Bass Ratcliffe and Gretton at Burton upon Trent Staffordshire. Although the brewing sector has been covered in several trade and individual brewing company narrative histories the role of brewery management and particularly the role of accounting in the management process has remained a `mystery' (Gourvish and Wilson 1994: 397). The brewery accounting agenda has also been absent from the accounting history debates without any substantive academic work having been devoted to this important industry. The thesis has been constructed within a disciplinary framework, which has been derived from the work of the French philosopher and historian of thought Michel Foucault (1977), and developed further by the leading Foucauldian accounting historians Hoskin (1993), Hoskin and Macve (1986) and Loft (1986). Modern discipline is perceived as a duality of knowledge and power, which is exercised through disciplinary processes whereby performance and behaviour is conditioned by strategies of power. This becomes an omnipresent web of power relations which are the micro-physics of power within which Foucauldian accounting historians include the accounting discipline. This disciplinary approach is used here to explore accounting as an historical process in the English brewing industry from 1700 until 1939 as a management tool in the decision making process. Arguably this disciplinary approach will provide a body of historical accounting knowledge where none currently exists and also examine the robustness of the Foucauldian paradigm within this particular industrial context. It will be shown that this approach unsuccessfully explains accountings role within the English brewing industry between 1700 and 1939.
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McMillan, Keith Patrick. "The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective." Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389978.
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l'his dissertation explores the emergence of the U.S. accounting profession, from 1880 to 1900. This historical study of the professionalization of U.S. accountants investigates the institutional environment out of which the profession emerged. The organizational and sociological perspectives of New Institutionalism provide a methodological basis to study the institutional environment. Six chapters demonstrate the existence of six rational institutional myths, which provided an institutional structure for the U.S. accountants prior to the passage of the first C.P.A. law in 1896. The six social ideals are: the science of accounts, the community of the competent, efficient accounting systems, theoretical education, the gentleman professional, and the audit-auditor relationship. Another chapter investigates the manner in which each of these six institutional myths contributed to the passage of that first law and how they contributed to the institutional structures for the new C.P.A. certification. Included in this study is a cross-cultural perspective. The importation of British institutional perspectives into a significantly different institutional and cultural environment is explored. The major historical archives used were the contemporary professional journals in New York City and London. These reveal the professional discourse, in which the rational institutional myths may be perceived through their being used to legitimize the profession.
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Kyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession." Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.
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The thesis aims to explore the experiences of minority ethnic women accountants in the UK through the use of the oral history method. It seeks to give visibility to the experience(s) of professional women accountants from minority ethnic communities who have to date remained largely invisible in accountancy literature. It is argued that part of the reason for this invisibility lies in the methods employed in accounting research and the operation of statistics issued by the accounting profession. The author argues that one way round this can be achieved through the use of oral history. Although recent studies in the field of accounting have focused upon issues relating to gender, much of the literature remains silent with respect to qualitative material which illuminates women's lived experiences of accountancy. Furthermore, the experience(s) of women accountants from minority ethnic communities is invisible in the accountancy literature. This is because much of the literature ignores cultural diversity and treats women as a homogenous group, that is white and middle-class. This invisibility is reinforced further as women from minority ethnic communities are absent from the official gender statistics which are (re)produced by the accounting profession. Five oral histories are presented, explored and analyzed, together with the author's own life history. It is suggested that an exploration of oral narratives cannot take place without acknowledgment and making visible of the researcher's own life history and presence in the construction and exploration of oral narratives. The empirical material in the form of oral narratives reveals the presence of various invisible and visible forms of gender and ethnicity which appear to operate through a variety of forms in the structured work and workplace of accounting. Some possibilities for making issues of gender and ethnicity visible in accountancy are further explored.
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Sobrevias, Ester Oliveras. "The new Spanish accounting regulatory framework : a case study of accounting regulation change in a European economy in transition." Thesis, University of Central Lancashire, 1998. http://clok.uclan.ac.uk/1876/.
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In this thesis the Spanish accounting regulatory framework is considered as a research case study. The main objective is to illustrate the issues faced by accounting systems in European economies in transition. Many Eastern European countries undergoing an economic transition have applied for European Union membership. The emergence of new accounting systems in these economies will be strongly influenced by the obligation to comply with European Union legislation and the Spanish case may offer some useful lessons. Spain, as a case study, illustrates a European country that has undergone an economic transition in the last twenty-five years. The Spanish accounting regulatory framework has successfully undergone several changes in order to comply with European legislation and fit into a global market economy. The research case study comprises five sub-units of study. Firstly, the activities of the Spanish government with regard to new accounting requirements as well as the changes experienced by the accounting standards-setting bodies exemplifies the important role of the government's response to European Union legislation. Secondly, the evolution of accounting and professional bodies represents a society responding to the issues arising from the changes occurring at a national legislative level. Thirdly, the unique interaction between the Spanish public and professional accounting bodies is an example of joint effort in times when rapid change is required and the amount of professional expertise may be limited. The fourth sub-unit of study explores the role of the Spanish academic community which emerges as a full participant during the accounting reforms. Its influence in the new accounting regulatory framework is strongly felt through the increase in academic publications and with direct participation in the accounting standards -setting process. Finally, the fifth sub-unit of study looks at the 'true and fair view' requirement which was adopted by the European Union's Fourth Directive in 1978 as the ultimate objective of financial reporting. The origins and history of 'true and fair view' have given rise to a considerable amount of academic debate on the issues stemming from its implementation by European national legislators. The Spanish decision to adopt this Directive in full shows the high degree of commitment to compliance with the European Union. The response of the Spanish government and the profession to a requirement alien to the Spanish accounting tradition and philosophy has been dramatic. It is concluded that the changes in the accounting regulatory framework have not only been successful, but Spain has also embraced the European Directives in its national legislation to a greater extent than other European countries. The Spanish experience may therefore becorne a model to be looked to by Eastern European countries with an interest in becoming European Union members.
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Šeborová, Nikola. "70 let formování české účetní praxe." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113960.
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This dissertation work is historically oriented. It deals with the bookkeeping and accounting practice for the period 1918 - 1988. This dissertation work is divided into six periods, namely the following: The First Republic 1918 - 1938, The Second Republic and the Protectorate of Bohemia and Moravia 1939 - 1945, The period after World War II 1946 - 1951, The Accounting records 1952 - 1965, The Dual circuit accounting 1966 - 1974, The Single circuit accounting 1975 - 1989. This dissertation work is mostly focus on double-entry accounting. It gives an overview of the development of accounting terminology, financial statements, accounting books, purposes and objectives of accounting and accounting practice. Part of this dissertation work deals with the business education, especially the economically-oriented secondary schools.
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Gray, Melissa Faith. "Accounting for Political Virtue: Consumer Choice and the Non-Consumption Movement in Revolutionary New York City." W&M ScholarWorks, 2008. https://scholarworks.wm.edu/etd/1539626560.
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Bhimani, Alnoor. "Accounting, control and culture : a social analysis of change in three French companies, 1702-1939." Thesis, London School of Economics and Political Science (University of London), 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294138.
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Detzen, Dominic. "Conceptual and historical underpinnings of accounting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119374.
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Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegtThis cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept
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Newby, Sonja Pont. "Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2006. http://hdl.handle.net/10092/868.
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This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.
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Pinto, Ofelia. "Accounting and Slavery: the case of Companhia Geral do Grão Pará e Maranhão (1755-1778)." Thesis, Federation University Australia, 2014. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/96741.
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Contrary to the traditional view of accounting as a neutral technical practice, recent studies have increasingly viewed this technology as being social and institutional in both its orientation and effects. An important outcome of these portrayals of accounting’s decisive influence within organisations and broader contexts has been to highlight the enabling role it has played within significant historical events. This has included exploration of what has been termed the “dark side” of accounting: abhorrent episodes from human history in which accounting has been implicated. Slavery is one such episode. Adopting the conception of accounting as a social and institutional practice, this interpretative historical study applies the concept of “action at a distance” and previous literature on the interrelations between accounting and the state as a conceptual framework to critically analyse the accounting practices that were developed and adopted by the Companhia Geral do Grão Pará e Maranhão, a Portuguese company established primarily for the purpose of trading in human beings (slaves) in the second half of the 18th century. As well as providing a novel addition to the literature dealing with the “dark side” of accounting, this archive-based case study also sheds further light on accounting’s potential to act as a powerful agent of social change, including its facilitation of episodes of human misery.Doctor of Philsophy
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Lotfi, Sarvnaz. "Capitalizing the Measure of Our Ignorance: A Pragmatist Genealogy of RandD." Diss., Virginia Tech, 2020. http://hdl.handle.net/10919/99877.
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As the dust of the Second World War began to settle, that which began life in the U.S. as an experimental space in early twentieth century firms became a knowable object of intervention for economics and accountancy alike. Jumpstarted by the war, research and development, or RandD, was pulled into the experimental forays of a new generation of experts, including macroeconomic growth theorists. By explaining growth outputs in terms of RandD inputs, postwar macroeconomists failed to learn the lesson that was so hard won by accountants, namely: that it is the very uncertainty of outcomes which makes experimental inquiry so valuable to society and yet so untenable as capital.Doctor of Philosophy
Over the course of the twentieth century, American "research and development" evolved from an experimental space within a handful of early twentieth century firms, into "RandD"—a knowable object of intervention for experts and regulators alike. Tracing this shift through the lens of accounting history, this dissertation draws out the debates involving RandD accounting which ultimately settled on the treatment of RandD as an ordinary and necessary business expense. Federal laws and regulations, however, continue to treat RandD as if it were a capital investment like any other. The implications of treating RandD as capital are discussed.
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Stoner, Gregory Neil. "Learning, students' skills and learning technologies (old and new) in the development of accounting education." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.
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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.
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Jackson, William J. "Accounting as a mechanism of governmentality in the creation of a British hospital system." Thesis, University of Edinburgh, 2010. http://hdl.handle.net/1842/4027.
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This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus of accountability onto those charitable individuals that were providing the funding for the hospitals. This greatly strengthened the fundrais- ing capacity of the hospital, while simultaneously de ecting attention away from the e cacy of the institution itself. Later, however, it is shown that after various abortive or only partially successful attempts, it was possible, through the medium of a uniform accounting system, to return the focus of accountability back onto the management of the hospitals. It is important to note that the success of this movement was contingent less on the quality or viability of the accounting system than the legitimacy of the organisation that published its results. Until this legit- imacy was established in the minds of the users of the accounts the e ects of the accounting was severely limited. Once it was rmly established the accounts be- came a powerful knowledge technology that enabled a substantial degree of control to be exercised over hospitals, such that a `quasi-system' of hospitals was created.
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Bircher, Paul. "From the Companies Act of 1929 to the Companies Act of 1948 : a study of change in the law and practice of accounting." Thesis, London School of Economics and Political Science (University of London), 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313439.
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Chapman, R. Byron. "Social security's original winners and losers and the root of the present problem : an historical generational accounting investigation of the 1935 OAI and 1939 OASI programs." The Ohio State University, 1999. http://rave.ohiolink.edu/etdc/view?acc_num=osu1282753257.
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Martins, Cátia Filipa Alves. "The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10350.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsAccounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. Instead, it adopted a cash basis accounting and the charge and discharge system. Accounts are organized by activity centers which proved to be useful for economic analysis.
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Klein, Malte [Verfasser], and Rolf Uwe [Akademischer Betreuer] Fülbier. "Accounting from the Perspective of Regulatory History, Private Standard Setting and Family Firm Research / Malte Klein. Betreuer: Rolf Uwe Fülbier." Bayreuth : Universität Bayreuth, 2015. http://d-nb.info/1081718013/34.
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Rowles, Thomas (Tom), and n/a. "Development of Concepts of Capital and Income in Financial Reporting in the Nineteenth Century." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080808.142536.
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The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, note that the conception in legislative requirements determining profit were consistent with that definition, and identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.
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Conceição, Kelly Bonifácio da. "Estudo evolutivo da Contabilidade pública no Brasil e as ações do Conselho Federal de Contabilidade diante dos novos rumos da Contabilidade aplicada ao setor público." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4355.
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O objetivo deste trabalho é analisar a evolução da Contabilidade pública no Brasil, com a chegada da família real portuguesa e edição do Alvará Régio, em 1808, até os dias atuais, com a edição das Normas Brasileiras de Contabilidade Técnicas aplicadas ao setor público (NBC TSP) e a convergência, no setor público, das Normas Internacionais de Contabilidade pelo Grupo de estudos da área pública do Conselho Federal de Contabilidade (CFC) com colaboração de entidades públicas e privadas. Por se tratar de um estudo de fatos históricos, optou-se pelo tipo de abordagem qualitativa para alcançar os objetivos desta pesquisa. O método adotado foi a pesquisa bibliográfica, como forma de relatar o estudo histórico da Contabilidade pública e verificar processos do passado, em cada época, e sua influência nos procedimentos contábeis de hoje, facilitando a análise dos fenômenos no ambiente social, entre as condições concomitantes e suas alterações. Os resultados revelam que ações e a união de vários órgãos da administração pública e privada, principalmente do Conselho Federal de Contabilidade, em prol da adoção de um novo padrão na Contabilidade aplicada ao setor público, permitiram enfatizar a Contabilidade como Ciência social, que estuda o patrimônio, compatibilizando as regras contábeis as normas legais.
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Fälting, Agnes. "Varumärkesvärdering : En analys av varumärkesvärdering 1960- 2010." Thesis, Uppsala universitet, Ekonomisk-historiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-354165.
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Brands can be one of the most valuable assets a company holds. These intangible assets are difficult tovalue and brand valuation is today a debated subject. By register or incorporate a trademark you can getsole right to it. This legal protection is a big part of the brand. The purpose of this essay is to analysethe value of a brand in an economical historical perspective with institutional theory and law andeconomics. I will describe how the legal framework for accounting (Bokföringslagen andårsredovisningslagen) and trademarks (varumärkeslagen) changes from 1960 to 2010. By looking atarticles from Nordiskt immateriellt rättsskydd (NIR) about trademarks and brands from 1960 to 2010 Iwill try to analyse how the view of brand valuation changes during these years. My result is that brandsget more and more popular and the value of a brand is more important in 1990 and forward then it wasin the 1960’s. I also find it hard to decide whether brands should be activated in company’s balancesheet because of the uncertainty and subjectivity in brand valuation.
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Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.
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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.
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Devonport, Bernadette Frances. "The History of Accounting Standards in New Zealand: An Evaluation of the Role of the Institute of Chartered Accountants of New Zealand." Thesis, University of Canterbury. School of Humanities, 2011. http://hdl.handle.net/10092/6215.
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Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status.
The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.
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Cartonnet, Jean-François. "Veuve Clicquot , une grande maison de Champagne face à la conjoncture, management et gestion financière, 1900-1939." Thesis, Paris 4, 2014. http://www.theses.fr/2014PA040187.
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La pérennité de la maison Veuve Clicquot parmi les grands noms du champagne depuis plus de deux siècles n’est pas l’effet du hasard. Elle est le fruit de la résilience d’une entreprise familiale dotée d’une vision inscrite dans la durée, d’un dynamisme entrepreneurial doublé de prudence patrimoniale, attachée à des rapports sociaux de type paternaliste avec son personnel. Entreprise mondialisée depuis son origine, elle a su très tôt combiner le capital, le marché, l’outil de production, le travail, et conserver sa cohérence. De 1900 à 1939 ses conditions de fonctionnement sont profondément modifiées. Si la Belle Epoque offre un environnement de stabilité, bien qu’entamé par la crise du phylloxéra, l’après-guerre se caractérise par les dommages de guerre, les convulsions des prix et des changes, la crise de 1929, les grèves de 1936 et 1937. Cependant l’entreprise parvient à perpétuer sa stratégie d’expansion en harmonie avec le marché haut de gamme du champagne de qualité. La Maison fait face avec succès aux aléas de la conjoncture, et offre une leçon de modernité. Elle adapte ses prix à l’instabilité monétaire, encadre et dynamise son réseau d’agents distributeurs. Elle pratique une politique agressive d’achats de raisins et de vins faits pour faire face à la demande, développe et modernise ses capacités de production. Une politique sociale généreuse fidélise employés et ouvriers. La succession des générations s’organise dans le consensus familial. Une forte profitabilité nourrit l’autofinancement, conforté par les prêts consentis par les associés, et assure à la famille dividendes, intérêts et gains potentiels en capital. Une structure financière saine et équilibrée assure la pérennité de l’entreprise, même aux pires momentsThe permanence of Veuve Clicquot among the most illustrious names of champagne firms for more than two centuries is not a mere accident. It is the outcome of resilience for a family enterprise with a long term vision, business dynamism coupled with precautionary investment, eager to maintain social relationships of a paternalistic kind with its workers.As a global company since its origin, it could early combine capital, market, production tool, labour, and preserve coherence. From 1900 to 1939, its working conditions are deeply altered. While the Belle Epoque period offered a stable environment, although altered by the phylloxera crisis, the post war years are characterized by war damages, convulsions of prices and exchange rates, the 1929 depression, the 1936 and 1937 strikes. However the firm succeeds in perpetuating its growth strategy in conjunction with the top-of-the-range market of high quality champagne.The firm successfully copes with ups and downs of the economic cycle, and teaches a lesson of modernity. It adjusts its selling prices to monetary instability, drives and stimulates its resellers network. It pursues an aggressive buying policy for grapes and wine, in order to meet demand, develops and modernizes its production capacity. A generous social policy retains workers and staff. The succession of generations fosters family consensus. A high profitability fuels self-financing, consolidated through shareholders loans, while providing the family with dividends, interest and potential capital gains. A sound and balanced financial structure secures the future of the company, even at the worst moments
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Miškovič, Stanislav. "Vývoj regulácie účtovníctva." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11231.
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The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission
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Sayed, Samir. "Financial reporting como instrumento ideológico para fins hegemônicos: evidências do Banco do Brasil (1853-1902)." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12082016-111926/.
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O objetivo central do nosso estudo é evidenciar e entender como o poder dominante brasileiro se apoderou do financial reporting e da contabilidade em si como instrumento ideológico e consequentemente de controle hegemônico, através da criação de uma realidade que satisfaça seus interesses materiais. A unidade de estudo é o Banco do Brasil entre 1853 e 1902, fase de muitas mudanças sociais, econômicas e políticas no país. Baseando-se na abordagem crítica, em um estudo de caráter histórico através de pesquisa documental primária, utilizamos a plataforma teórica do marxista italiano Antonio Gramsci (1891-1937) em suas definições de hegemonia e ideologia, sobretudo. Os documentos foram analisados em duas frentes. A primeira se refere ao discurso empregado. A segunda, estudamos questões contábeis específicas, sobretudo o cálculo do lucro e a distribuição de dividendos. As conclusões apontam que o Banco do Brasil ao longo do período áureo da produção cafeeira nacional foi utilizado pelo poder dominante, apoderado do Estado, para a transferência de recursos para a burguesia, contribuindo de maneira importante para a desigualdade econômica e social em nosso país. Especificamente, em primeiro, através a interface entre sociedade civil e sociedade política no seio do Estado Brasileiro durante o período estudado. Em segundo lugar, analisamos o vínculo orgânico entre a estrutura e a superestrutura no Brasil e os efeitos para os beneficiados. São evidenciados, sobretudo, a questão dos conflitos entre intelectuais orgânicos e os tradicionais e as ações da classe dominante para manter a ideologia do mesmo grupo. Adicionalmente, a tentativa de transformismo do intelectual rural e de algumas classes subalternas e por fim, o abandono das regiões e classes desfavorecidas. Defendemos, pois, que o financial reporting e a contabilidade são instrumentos de disseminação e controle ideológico, mas ao conterem essas características, evidenciam adicionalmente as contradições do sistema capitalista-burguêsThe central objective of our study is to demonstrate and analyze how the Brazilian ruling group took over the financial reporting and accounting itself as an ideological instrument and consequently of hegemonic control, by creating a reality that satisfies their material interests. The study unit is the Banco do Brazil between 1853 and 1902, period of many changes in social, economic and politics in the country. Based on the critical approach, in a historical cstudy through primary documentary research, we use the theoretical platform of the marxist italian, Antonio Gramsci (1891-1937) in its hegemonic definitions and ideology, especially. The documents were analyzed on two fronts. The first one relates to the discourse employed. The second one analyzes specific accounting issues, especially the income calculation and the dividends distribution. The findings suggest that the Banco do Brasil during the golden period of national coffee production was used by the ruling group, seized by the state, for transferring resources to the bourgeoisie, contributing significantly to the economic and social inequality in our country. Specifically, first, through the interface between civil society and political society within the Brazilian State during the period studied. Secondly, we show the direct relationship between the structure and the superstructure in Brazil and the effects for the beneficiaries. We evidence, above all, the issue of conflicts between organic intellectuals and the traditional ones and the actions of the ruling class to keep the ideology of that group. Additionally, attempting to transform the rural intelectual and some subaltern classes and finally the abandonment of poor regions and disadvantaged classes. Our position, therefore, is that the financial reporting and accounting are used as ideological controlling tool, but by containing these characteristics additionally, they show the contradictions of bourgeois-capitalist system
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Tomšů, Hana. "Srovnání účetní a daňové problematiky České republiky a Finska." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264571.
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The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Haverals, Jacqueline. "Analyse de la connexion entre les droits comptable et fiscal belges à la lumière du principe de l'image fidèle." Doctoral thesis, Universite Libre de Bruxelles, 2006. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210762.
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Gogan, Tanya Lee. "Accounting for legitimacy : leading retailers, petty shopkeepers, and itinerant vendors in Halifax, Nova Scotia, c.1871 to 1901." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=38195.
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By combining the tools of social history, poststructural analysis, and cultural studies, this dissertation explores the perceptions and realities of late nineteenth-century retailing within Halifax, Nova Scotia. The study places business within a social, cultural, economic, and political framework, while presenting an uncommon case study in professionalization, emphasizing the heterogeneity of retailers, and redefining petty enterprise as commercial activity worthy of research. Additionally, the dissertation addresses a region and occupational group often neglected by Canadian historians.Specifically, the following study examines the late-Victorian drive for commercial professionalization, middle-class discourse on legitimacy, and recruitment of urban shopkeepers. In an era obsessed with modernity, decades plagued with financial recession, and a region haunted by a conservative reputation, prominent shopkeepers desired an elevated status for themselves, their trade, and their city. Besides the self-representations of leading proprietors, discussions of legitimacy rested upon the views offered by credit-reporting agents, supplying wholesalers, state officials, and social reformers. The external perceptions of retailing 'others'---marginal shopkeepers and itinerant traders---also helped distinguish the 'legitimate' retailer. Contributors to the discourse may have promoted the education of professional business standards, but exclusion remained an essential strategy in designating legitimacy.
Although participants in the discourse never applied the criteria consistently, the identity of the 'legitimate' retailer involved the practice of up-to-date business methods and the application of contemporary notions regarding class, gender, race, ethnicity, and religion. Unfortunately for individuals concerned with promoting professionalization, no consensus emerged for the exact definition of legitimacy. Thus, most attempts to create a homogeneous and professional shopkeeping identity failed.
Despite this failure, retailers demonstrated a remarkable degree of active agency. Women, minorities, immigrants, and Roman Catholics engaged in business in surprisingly large numbers. Meanwhile, leading shopkeepers were not a population of politically impotent inhabitants who blindly accepted Halifax's reputation for unprogressive enterprise. Finally, whether a retailer confronted modernity willingly or chose to reject the dictates of professionalism, all proprietors actively negotiated a course for success or pursued strategies lessening the burden of financial failure.
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Soga, Nomaphelo. "The cost of credit default in the vehicle finance industry in South Africa." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3027.
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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019The risk that borrowers may not fulfil borrowing obligation presents credit owners (lenders) with a default risk management opportunity to maximize risk-adjusted rate of return and maintain minimum exposure to default associated cost. This study investigated respondents' perception of the cost of credit default and examines requirements for default risk management (ORM) in the vehicle finance industry in South Africa. It is noted that with increased level of consumer indebtedness, an unstable economy, and high unemployment, vehicle financing faces a higher probability of default from borrowers. This descriptive investigation utilised both the quantitative and qualitative approaches using the survey method to collect data from 381 purposive, randomly selected respondents who are vehicle finance customers in South Africa; Cape Town specifically. Data collection took place in the Western Cape over a nine months period, utilising personal interview, and emails to administer open-ended questionnaires for credit managers and close-ended questionnaires, for the vehicle finances' customers, as data collection instrument. Responses received were codified and quantitative data was analysed using the Statistical Packages for Social Sciences (SPSS version 25) while qualitative data was analysed using the content analysis of percentage of word similarities. The study found mixed and variable respondents' perception of the cost of credit default. In conclusion, it is perceived that in South Africa the cost of credit would become more costly with credit default. It can be recommended that a default risk management intervention could be applied to mitigate the risk of credit default within the context of unified credit assessment policy of South Africa.
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Silva, Maria Lucia Pagliusi. "Elementos aplicados ?? contabilidade: em busca de um sistema filos??fico cont??bil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/538.
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Previous issue date: 2014-08-18The general objective of this academic work is to discuss and to reflect on the contribution of philosophical studies in understanding concepts and learning transmitted in Accounting. The specific objective came outlining the research issue itself that is to know which are the elements or philosophical presuppositions applied to Accounting. The research methodology is based on two bibliographic surveys: one to know the issues and concerns of the Philosophy and the other to locate them in the various disciplines and researches developed in Accounting. To ensure the scientific character, was observed if had the employment or treatment of the questions or philosophical concerns to explain accounting or organizational matters, with the preservation of its connotative or denotative direction assimilated in the Philosophy. This academic production is qualitative and is treaty at essay format to achieve its objectives and provide flexibility to display ideas and articulation of reasonings. In the data analysis, is verified the satisfaction of the conditional terms of the hypothesis and the attending to its variables, being observed its validity for each element or philosophical presupposition positioned in the delimitation of the research, that does to conclude its applied into Accountancy. It is also at this moment that is answered the research question. And the complex whole formed by the elements or presuppositions applied to Accountancy shows the revealing perspective of an philosophical system in Accounting. At final, the concluding remarks are presented.
O objetivo geral deste trabalho acad??mico ?? discutir e refletir sobre a contribui????o dos estudos filos??ficos na compreens??o de conceitos e aprendizados transmitidos em Ci??ncias Cont??beis. O objetivo espec??fico acabou delineando a pr??pria quest??o de pesquisa que ?? o de saber quais s??o os elementos ou pressupostos filos??ficos que s??o aplicados ?? Contabilidade. A metodologia de pesquisa se baseia em dois levantamentos bibliogr??ficos: um para se conhecer as quest??es e preocupa????es da Filosofia e o outro para localiz??-las nas v??rias disciplinas e pesquisas desenvolvidas em Ci??ncias Cont??beis. Para garantir o cunho cient??fico, coube observar o emprego ou o tratamento das quest??es ou preocupa????es filos??ficas para explicar mat??ria cont??bil ou organizacional, com a preserva????o do seu sentido conotativo ou denotativo assimilado na Filosofia. Este empreendimento acad??mico tem car??ter qualitativo e formato de ensaio para alcan??ar os seus objetivos e proporcionar flexibilidade na exposi????o de ideias e articula????o de racioc??nios. Na an??lise dos dados, ?? verificada a satisfa????o dos termos condicionais da hip??tese e o atendimento ??s suas vari??veis, constatando-se a validade de sua afirma????o para cada elemento ou pressuposto filos??fico posicionado na delimita????o da pesquisa, quanto ?? aplica????o junto ?? Contabilidade. ?? tamb??m neste momento que se responde ?? quest??o de pesquisa. E do conjunto formado pelos elementos ou pressupostos aplicados ?? Contabilidade, tem-se a perspectiva reveladora de um sistema filos??fico cont??bil. Por ??ltimo, s??o apresentadas as considera????es finais.
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Lindmark, Magnus. "Towards environmental historical national accounts for Sweden : methodological considerations and estimates for the 19th and 20th centuries." Doctoral thesis, Umeå universitet, Institutionen för ekonomisk historia, 1998. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-61872.
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New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This issue is approached through methodological considerations and estimates of iron ore and timber depletion and discharge of pollutants. The conclusions are that it is possible to construct environmental historical national accounts, but that the lack of historical data and theoretical difficulties cause a high level of abstraction and other problems concerning the series. The empirical investigations show that the 19th century can be considered a period of depletion intensive growth. Furthermore, there seems to be evidence of a correlation between changes in the natural resource net prices and previous periodizations of Swedish economic development. Concerning pollutants, the analyses shows an increase of the aggregated discharges until the late 1960s. However, the pollution intensity of growth has fallen throughout the period, possibly in a pattern of long trend periods.digitalisering@umu
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Waseem, Mazhar. "Essays on taxation in limited tax capacity environment." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/824/.
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I present three essays on income taxation in Pakistan. The first essay investigates how taxes influence agents’ earnings, compliance and business organization choices. Using a tax reform introduced in Pakistan in 2010, which raised tax rates on partnership earnings as compared to sole proprietorship income, as a natural policy experiment, I (i) identify a full range of behavioral responses to the tax rate changes (ii) study the determinants of tax compliance (iii) investigate if VAT causes firms to be more tax compliant. Relying on administrative tax records that comprise the universe of income tax returns filed in 2006-11 and a rich set of firm characteristics, I find that the reform induced substantial extensive and intensive margin responses including reduction in earnings, income shifting, movement into informality, and spillover effects on VAT base. I also find that the firms that have greater fraction of their tax withheld at source, are registered for VAT, or withhold taxes of other agents are more tax compliant. This highlights the importance of the notion that information trails on arm-length business transactions facilitate enforcement. Comparing short-term responses of partnership firms – which arguably identify tax evasion – on both sides of the VAT exemption threshold, I find that the evasion changes discontinuously at the cutoff suggesting that the VAT causes firms to be more compliant. In the second essay, I along with my co-authors, analyze the design of tax systems under imperfect enforcement. A common policy in developing countries is to impose minimum tax schemes whereby firms are taxed either on profits or on turnover (with a much lower tax rate on turnover), depending on which tax liability is larger. This is a production inefficient tax policy, but has been motivated by the idea that turnover taxes are harder to evade. Such schemes give rise to kink points in firms’ choice sets as the tax rate and tax base jump discontinuously at a profit rate threshold. Analyzing responses to one such scheme in Pakistan, we find large bunching of corporate firms around the minimum tax kink. We show that the combined tax rate and tax base change at the kink provides small real incentives for bunching, making the policy ideal for eliciting evasion. Based on the methodology that we develop, we estimate that turnover taxes reduce evasion by up to 60-70% of corporate income. In the third essay, I along with Henrik Kleven, develop a framework for non-parametrically identifying optimization frictions and structural elasticities using notches – discontinuities in the choice sets of agents – introduced for example by tax and transfer policies. We apply our framework to tax notches in personal income tax schedule of Pakistan to estimate structural elasticities of taxable income.
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Barbosa, Marco Aurélio Gomes. "Origem e evolução do ensino da contabilidade no Rio Grande do Sul: um estudo histórico do curso de ciências contábeis da Universidade Federal do Rio Grande do Sul – UFRGS." Universidade do Vale do Rio do Sinos, 2009. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2865.
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Este estudo tem por objetivo evidenciar a origem e a evolução do ensino da contabilidade no estado do Rio Grande do Sul, com ênfase, a partir de 1909, na Escola de Comércio de Porto Alegre, anexa à Faculdade de Direito que, posteriormente, se tornaria a Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul – UFRGS, onde surgiu o primeiro curso de Ciências Contábeis do estado. Para atingir este objetivo realizou-se uma pesquisa qualitativa, fundamentada em referências bibliográficas, jornalísticas, documentais e orais. A origem do ensino contábil no Rio Grande do Sul reporta-se ao aprendizado realizado em empresas comerciais e em órgãos militares e fiscalistas, ainda no período imperial brasileiro. Na década de 1870 verifica-se o surgimento da primeira escola a oferecer o ensino comercial, ainda como uma disciplina do ensino secundário. A partir do crescimento comercial e da organização dos profissionais contábeis no final do século XIX, o ensino, então comercial, emerge como uma nova o
This study aims to highlight the origin and development of teaching of accounting in the state of Rio Grande do Sul, with emphasis, from 1909, on School of Commerce of Porto Alegre, attached to the Faculty of Law which will then become the Faculty of Economic Sciences of Federal University of Rio Grande do Sul - UFRGS, where emerged the first course in Accounting Sciences from the state. To achieve this goal there was a qualitative research, based on bibliographic, news, documentary and oral references. The origin of accounting education in Rio Grande do Sul refers to the learning achieved in commercial companies and military and tax agencies, even in the Brazilian imperial period. In the decade of 1870 there is the appearance of the first school to offer the commercial education, even as a subject in secondary education. From the growth of commerce and organization of accounting professionals in the late nineteenth century, the teaching, then commercial, emerges as a new option for students and professionals
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Masiero, Eleonora. "Accountability and narratives in historical settings." Doctoral thesis, Università degli studi di Padova, 2018. http://hdl.handle.net/11577/3427283.
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The critical and interpretative accounting studies on accountability constitute the basis for the development of the three papers of this Ph.D. thesis. Connected from a thematic and a methodological perspective, these three archival based researches explore different aspects of accountability. The attention moves progressively from exploring a retrospective storytelling as an informal media of accountability; to comparing this informal narrative with those contained in the formal media; to finally study different forms through which accountability can be practiced. While the first and the second papers focuses on the role played by stories and narratives in the provision of accountability, the third paper enlarges the focus to explore the relation between narratives and accounting in the provision of accountability. In this thesis accounting is conceived as a discourse where specific rules are applied, a social practice and a technique, that may be used in the accountability discourse.Gli studi di critical e interpretative accounting costituiscono la base per lo sviluppo di questa tesi dottorale che si articola in tre papers connessi da un filo teorico e metodologico. I tre lavori esplorano aspetti differenti dell’accountability. L’attenzione si muove progressivamente dall’esplorare, nel primo paper, un retrospective storytelling, quale mezzo informale per veicolare accountability agli stakeholders, per poi continuare, nel secondo lavoro, con un confronto tra retrospective storytelling ed annual reports (mezzi formali di accountability) emessi dalla stessa organizzazione. L’ultimo lavoro, infine, studia le diverse forme attraverso cui l’accountability può essere praticata. Nello specifico, mentre i primi due lavori si concentrano sul ruolo ricoperto da storie e narrazioni nella produzione di accountability, il terzo paper amplia la prospettiva per esplorare la relazione che intercorre tra la comunicazione narrativa e finanziaria nell’accountability. In questa tesi l’accounting è concepito come un discorso risultante dall’applicazione di regole specifiche, come una pratica sociale ed una tecnica, che può essere utillizzato all’interno del discorso di accountability.
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Mangini, Katerina. "The Sacred Space and Religious Identity among Yezidis: Accounting for the Lived Experiences of Internally Displaced Persons in Northern Iraq." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3645.
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Religion and religious ritual has been linked to providing individuals and entire communities with the ability to cope in the aftermath of life-changing traumas. This thesis explores the intersection of coping and ritual in the aftermath of the recent persecution of the Yezidi people. The methodology utilizes qualitative interviews and participant observation which was conducted in Ainkawa, Lalish and Bashiqa during fieldwork that took place in July 2017. A sample of 25 Yezidis who remain displaced in Northern Iraq were asked to describe their experience of coping in the aftermath of the Sinjar Massacre. I argue that the introduction of a baptismal ritual extended to adult women became a medium to reclaim identity. This allowed women who were abducted to symbolically re- declare themselves as Yezidi, cope with the trauma, reintegrate into the community and reclaim their identity through ritual, which presents healing in a framework that is largely relatable.
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Hoffmann, Sebastian. "Lobbying im Rahmen der Entstehung von Rechnungslegungsnormen." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-65369.
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Typischerweise entstehen Rechnungslegungsnormen im Rahmen eines politischen Prozesse, gleich, ob dieser parlamentarisch oder privatrechtlich organisiert ist. Daher sieht sich der Normentstehungsprozess regelmäßig Lobbyingaktivitäten diverser Interessengruppen ausgesetzt. Die vorliegende Arbeit undersucht in vier Manuskripten verschiedenste Bereiche der Entstehung von Rechnungslegungsnormen, sowohl im Rahmen parlamentarischer wie auch privatrechtlicher Regulierungsstrukturen. Manuskript A. bereitet den theoretischen Hintergrund des Rechnungslegungslobbying auf und identifiziert thematische wie auch methodische Forschungslücken. Manuskript B. entwickelt daraufhin eine neuartige Forschungsmethode für Rechnungslegungslobbying, die Elemente der sozialwissenschaftlichen Inhaltsanalyse mit solchen der Diskursanalyse verbindet. Im Rahmen der Anwendung dieser Methode auf die Entstehung des Bilanzrechtsmodernisierungsgesetzes wird gezeigt, dass die Methode in einem parlamentarischen Normentstehungsprozess anwendbar ist. Darüber hinaus werden Potenziale für eine Anwendung auch in privatrechtlich organisierten Rechnungslegungssystemen aufgezeigt. Manuskript C. betrachtet die Rolle der Wissenschaftler in einem deutschen Kontext und verbindet methodisch dabei die Inhaltsanalyse mit historisch-kritischer Forschung. Festgestellt werden kann dabei, dass die Einstellung deutscher Hochschullehrer im Bereich zur Zeitwertbewertung im Rahmen deutscher Rechnungslegung durchaus mit rechnungslegungshistorischen Beobachtungen erklärt werden kann. Manuskript D. widmet sich schließlich der privatrechtlich geprägten Normentstehung auf Ebene des IASV. Mit Hilfe einer interpretativen Inhaltsanalyse und deskriptiv statistischen Verfahren wird gezeigt, dass die Mitarbeiter Numerale im Rahmen bestimmter Dokumente inkonsistent verwenden. Dieses Ergebnis konterkariert die Bemühungen des IASB um Transparenz und lässt Lücken für nicht beobachtbare Einflussnahmen auf die Mitarbeiter des IASB. In ihrer Gesamtheit tragen die vier Manuskripte sowohl methodisch wie auch thematisch zur Fortentwicklung der Forschung im Rechnungslegungslobbying bei. Bislang vernachlässigte Forschungsmethoden werden aufgezeigt, modifiziert und auf eine Vielzahl verschiedener Fragestellungen angewandt. Darüber hinaus untersuchen die Manuskripte insbesondere diejenigen Bereiche des Rechnungslegungslobbying, die bislang von den meisten Forschern in diesem Gebiet vernachlässigt wurdenTypically, accounting standards emerge within a political process, be it that this process is driven by a parliament or a private institution. Consequently, the whole process is subject to lobbying efforts by several interest groups. Four essays examine various parts of processes of emergence of accounting standards in parliamentary as well as private standard setting environments. Essay A. provides the theoretical background concerning lobbying on accounting standards and identifies research potential, in terms of topics as well as methods. Essay B. develops an innovative research method for research of lobbying on accounting standards combining elements of content and discourse analysis. It is proven that this research design is applicable in a parliamentary setting. Moreover potentials for research in private settings are identified. Essay C. focuses on academics in accounting standard setting in a German context and combines a content analysis with historical research. For the attitude of German accounting academics concerning fair value accounting in a German context it is shown that German accounting history may be a source of explanation. Finally, essay D. focuses on a private standard setting institution, namely the IASB. Using a content analysis and descriptive statistics, it is shown that the IASB staff uses quantifiers in certain documents inconsistently. This finding counteracts the IASB’s efforts towards transparency. Through all four essays a contribution to accounting standard lobbying is made. Alternative research methods are introduced, modified and used for a variety of lobbying areas. Moreover, the essays focus on groups in the context of accounting standards lobbying that have not yet been paid attention by most accounting researchers