74
Views
6
CrossRef citations to date
0
Altmetric
Original Articles

Accounting History publications 2001

Pages 505-512 | Published online: 01 Oct 2010

References

  • 2001 . Financial Reporting - History is not bunk! . Accountancy , 128 ( 1296 ) : 101
  • 2001 . 10 Years ago in the Profession . Journal of Financial Planning , 14 ( 9 ) : 27
  • Aisbitt , S. 2001 . Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries . The European Accounting Review , 10 ( 1 ) : 51 – 72 .
  • Al-Hogail , A. A. and Previts , G. J. 2001 . Raymond J . Chambers’ contribution to the development of accounting thought’, Accounting Historians Journal , 28 ( 2 ) : 1 – 30 .
  • Alimena , M. A. 2001 . A CPA odyssey . The Secured Lender , 57 ( 2 ) : 90 – 96 .
  • Archer , I. 2001 . The burden of taxation on sixteenth-century London . The Historical Journal , 44 ( 3 ) : 599 – 627 .
  • Baldwin , T. J. , Berry , R. H. , Church , R. A. and Pitts , M. V. 2000 . Cash Flow and Corporate Finance in Victorian Britain: Cases from the British Coal Industry, 1860–1914 , Exeter : Exeter University Press .
  • Bartle , J. 2000 . Budgeting, policy and administration: patterns and dynamics in the U.S . International Journal of Public Administration , 23 ( 12 ) : 2133 – 2147 .
  • Berland , N. 2001 . Environmental turbulence and the functions of budgetary control . Accounting Business & Financial History , 11 ( 1 ) : 59 – 77 .
  • Black , J. 2001 . A more vigorous prosecution of public works: the reforms of the Indian Public Works Department . Accounting History , 6 ( 2 ) : 91 – 119 .
  • Bocqueraz , C. 2001 . The development of professional associations: the experience of French accountants from the 1880s to the 1940s . Accounting, Business & Financial History , 11 ( 1 ) : 7 – 27 .
  • Brackenborough , S. , McLean , T. and Oldroyd , D. 2001 . The emergence of discounted cash flow analysis in the Tyneside coal industry c. 1700–1820 . British Accounting Review , 33 ( 2 ) : 137 – 155 .
  • Brierley , J. A. , El-Nafabi , H. M. and Gwilliam , D. R. 2001 . The problems of establishing internal audit in the Sudanese public sector . International Journal of Auditing , 5 ( 1 ) : 73 – 87 .
  • Briloff , AJ. 2001 . Garbage in/garbage out: a critique of fraudulent financial reporting: 1987-1997 . Critical Perspectives on Accounting , 12 ( 2 ) : 125 – 148 .
  • Brown , L. D. 2001 . A temporal analysis of earnings surprises: profits versus losses . Journal of Accounting Research , 39 ( 2 ) : 221 – 241 .
  • Buckingham , C. 2001 . The Universal History of Numbers . Accountancy , 127 ( 1291 ) : 124
  • Buhr , N. 2001 . Corporate silence: environmental disclosure and the North American free trade agreement . Critical Perspectives on Accounting , 12 ( 4 ) : 405 – 421 .
  • Buhr , N. and Freedman , M. 2001 . Culture, Institutional Factors and Differences in Environmental Disclosure Between Canada and the United States . Critical Perspectives on Accounting , 12 ( 3 ) : 292 – 322 .
  • Cailluet , L. 2001 . The British aluminium industry, 1945-80s: chronicles of a death foretold? . Accounting, Business & Financial History , 11 ( 1 ) : 79 – 97 .
  • Camfferman , K. and Cooke , T. E. 2001 . Dutch accounting in Japan 1609-1850: isolation or observation? . Accounting Business & Financial History , 11 ( 3 ) : 369 – 382 .
  • Cannon , B. D. 2001 . Mortgage banking strategies in Egypt, 1880-1914: Credit Foncier Egyptien Investment and local borrowing . Business History , 43 ( 4 ) : 29 – 47 .
  • Capie , F. and Billings , M. 2001 . Accounting issues and the measurement of profits - English banks 1920-68 . Accounting Business & Financial History , 11 ( 2 ) : 225 – 251 .
  • Capron , M. 2001 . Accounting and management in the social dialogue: the experience of fifty years of works councils in France . Accounting Business & Financial History , 11 ( 1 ) : 29 – 42 .
  • Carmona , S. and Macias , M. 2001 . Institutional pressures, monopolistic conditions and the implementation of early cost management practices: the case of the Royal Tobacco Factory of Seville (1820-1887) . Abacus , 37 ( 2 ) : 139 – 165 .
  • Carnegie , G. D. and Edwards , J. R. 2001 . The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886) . Accounting, Organizations and Society , 26 ( 4/5 ) : 301 – 325 .
  • Carnegie , G. D. and Williams , B. G. 2001 . The first professors of accounting in Australia . Accounting History , 6 ( 1 ) : 103 – 115 .
  • Carpenter , V. L. and Feroz , E. H. 2001 . Institutional theory and accounting rule choice: an analysis of four US state governments . decisions to adopt generally accepted accounting principles', Accounting, Organizations and Society , 26 ( 7/8 ) : 565 – 596 .
  • Carrera , N. , Gutierrez , I. and Carmona , S. 2001 . Gender, the state and the audit profession: evidence from Spain (1942-88) . The European Accounting Review , 10 ( 4 ) : 803 – 815 .
  • Chan , K. H. , Lew , A. Y. and Tong , M. Y. J. W. 2001 . Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions . The International Journal of Accounting , 36 ( 3 ) : 311 – 327 .
  • Cheffns , B. R. 2001 . History and the global corporate governance revolution: the UK perspective . Business History , 43 ( 4 ) : 87 – 118 .
  • Chiba , J. 2001 . The designing of corporate accounting law in Japan after the Second World War . Accounting Business & Financial History , 11 ( 3 ) : 311 – 330 .
  • Chwastiak , M. 2001 . Taming the untamable: planning, programming and budgeting and the normalization of war . Accounting Organizations and Society , 26 ( 6 ) : 501 – 519 .
  • Citron , D. B. 2001 . The valuation of deferred taxation: evidence from the UK partial provision approach . Journal of Business Finance & Accounting , 28 ( 7/8 ) : 821 – 852 .
  • Collins , M. and Baker , M. 2001 . English commercial bank liquidity, 1860-1913 . Accounting, Business & Financial History , 11 ( 2 ) : 171 – 191 .
  • Collins , M. and Baker , M. 2001 . Sectoral differences in English bank asset structures and the impact of mergers, 1860-1913 . Business History , 43 ( 4 ) : 1 – 28 .
  • Cooper , C. 2001 . From women’s liberation to feminism: reflections in accounting academia . Accounting Forum , 25 ( 3 ) : 214 – 245 .
  • Cooper , S. , Crowther , D. and Carter , C. 2001 . Towards a semiology of the periodic review of U K regulated utilities . Financial Accountability & Management , 17 ( 3 ) : 291 – 297 .
  • Daniel , P. , Suranova , Z. and de Beelde , I. 2001 . The development of accounting in Slovakia . The European Accounting Review , 10 ( 2 ) : 343 – 359 .
  • Daniels , R. B. and Beeler , J. 2001 . An archival investigation of a late 19th century accounting information system: the use of decision aids in the American printing industry . Accounting Historians Journal , 28 ( 1 ) : 3 – 18 .
  • Dhanani , A. and Groves , R. 2001 . The management of strategic exchange risk: evidence from corporate practices . Accounting and Business Research , 31 ( 4 ) : 275 – 290 .
  • Eden , L. , Dacin , M. T. and Wan , W. P. 2001 . Standards across borders: crossborder diffusion of the arm's length standard in North America . Accounting, Organizations and Society , 26 ( 1 ) : 1 – 23 .
  • Edwards , J. R. 2001 . Accounting regulation and the professionalization process: an historical essay concerning the significance of P.H. Abbott . Critical Perspectives on Accounting , 12 ( 6 ) : 675 – 696 .
  • Edwards , J. R. and Chandler , R. 2001 . Contextualizing the process of accounting regulation: a study of nineteenth-century British friendly societies . Abacus , 37 ( 2 ) : 188 – 216 .
  • Fleischman , R. K. and Oldroyd , D. 2001 . An imperial connection? Contrasting accounting practices in the coalmines of north-east England and Nova Scotia, 1825-1900 . Accounting Historians Journal , 28 ( 2 ) : 31 – 62 .
  • Fohlin , C. 2001 . The balancing act of German universal banks and English deposit banks, 1880-1913 . Business History , 43 ( 1 ) : 1 – 24 .
  • Foreman , P. 2001 . Accounting history publications list 2000 . Accounting History , 6 ( 1 ) : 117 – 120 .
  • Foreman , P. 2001 . The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 1910-1916 . Accounting History , 6 ( 1 ) : 31 – 59 .
  • Freedman , A. L. and Lyne , S. R. 2001 . The beancounter stereotype: towards a general model of stereotype generation . Critical Perspectives on Accounting , 12 ( 4 ) : 423 – 451 .
  • Fridson , M. S. 2001 . Famous first bubbles: the fundamentals of early manias . Financial Analysts Journal , 57 ( 2 ) : 84 – 85 .
  • Funnell , W. 2001 . Accounting for justice: entitlement, want and the Irish famine of 1845-7 . Accounting Historians Journal , 28 ( 2 ) : 187 – 206 .
  • Funnell , W. 2001 . Distortions of history, accounting and the paradox of Werner Sombart . Abacus , 37 ( 1 ) : 55 – 78 .
  • Gauthier , S. J. 2001 . Then and now: 65 years of the Blue Book . Government Finance Review , 17 ( 3 ) : 9 – 11 .
  • Gill , J. 2001 . The history of payroll . Chartered Accountants Journal of New Zealand , 80 ( 10 ) : 58 – 61 .
  • Goodman , L. and Palmon , D. 2001 . Technological innovations and the work of the accounting historian: some key issues . Accounting Historians Journal , 28 ( 1 ) : 93 – 110 .
  • Gordon , E. A. 2001 . Accounting for changing prices: the value relevance of historical cost, price level, and replacement cost accounting in Mexico . Journal of Accounting Research , 39 ( 1 ) : 177 – 200 .
  • Graves , O. F. and Radcliffe , V. 2001 . A call for papers: histories of accounting and public policy . Journal of Accounting and Public Policy , 20 ( 2 ) : 91 – 96 .
  • Grossfeld , B. 2001 . Lawyers and accountants: a semiotic competition . Wake Forest Law Review , 36 ( 1 ) : 167 – 184 .
  • Henderson , S. 2001 . Vale Russell Matthews, AO CBE . Accounting History , 6 ( 1 ) : 7 – 9 .
  • Hollister , J. and Schultz , S. M. 2001 . Promiscuous problems and vulgar fractions: the early-nineteenth century schoolbook of Sarah DuBois . The Accounting Historians Notebook , 24 ( 2 ) : 12 13 15 17
  • Hopper , T. , Otley , D. and Scapens , B. 2001 . British management accounting research: whence and whither: opinions and recollections . British Accounting Review , 33 ( 3 ) : 263 – 291 .
  • Jaggi , B. and Baydoun , N. 2001 . Evaluation of extraordinary and exceptional items disclosed by Hong Kong companies . Abacus , 37 ( 2 ) : 217 – 232 .
  • Jones , D. G. B. , Richardson , A. J. and Shearer , T. 2000 . Truth and evolution of the professions: a comparative study of ‘‘truth in advertising’’ and ‘‘true and fair’’ financial statements in North America during the progressive era . Journal of Macromarketing , 20 ( 1 ) : 23 – 35 .
  • Kawamoto , J. 2001 . The development of the group accounts disclosure system in Japan . Accounting Business & Financial History , 11 ( 3 ) : 331 – 348 .
  • Keneley , M. 2001 . The evolution of the Australian life insurance industry . Accounting, Business & Financial History , 11 ( 2 ) : 145 – 170 .
  • Kikuya , M. 2001 . International harmonization of Japanese accounting standards . Accounting, Business & Financial History , 11 ( 3 ) : 349 – 368 .
  • Kinney , W. R. 2001 . Accounting scholarship: what is uniquely ours? . The Accounting Review , 76 ( 2 ) : 275 – 284 .
  • Kirkham , L. M. and Loft , A. 2001 . The lady and the accounts: missing from accounting history . Accounting Historians Journal , 28 ( 1 ) : 67 – 90 .
  • Klumpes , P. 2001 . Generational accountability of public sector management: a case study of the State Authorities Superannuation Board of New South Wales . Accounting, Auditing & Accountability Journal , 14 ( 2 ) : 166 – 189 .
  • Lamb , M. 2001 . Horrid appealing accounting for taxable profits in midnineteenth century England . Accounting, Organizations and Society , 26 ( 3 ) : 271 – 298 .
  • Lapsley , I. 2001 . Accounting, modernity and health care policy . Financial Accountability & Management , 17 ( 4 ) : 331 – 350 .
  • Lee , T. A. 2001 . US public accountancy firms and the recruitment of UK immigrants: 1850-1914 . Accounting, Auditing & Accountability Journal , 14 ( 5 ) : 537 – 564 .
  • Locke , J. and Perera , H. 2001 . The intellectual structure of international accounting in the early 1990s . The International Journal of Accounting , 36 ( 2 ) : 223 – 249 .
  • Maher , M. W. 2001 . The evolution of management accounting research in the United States . British Accounting Review , 33 ( 3 ) : 293 – 305 .
  • Mandler , P. 2001 . Art, death and taxes: the taxation of works of art in Britain, 1796–1914 . Historical Research , 74 ( 185 ) : 271 – 297 .
  • Mathews , M. R. 2001 . Whither (or wither) accounting education in the new millennium . Accounting Forum , 25 ( 4 ) : 380 – 394 .
  • Matthews , D. 2001 . The influence of the accountant on British business performance from the late nineteenth century to the present day . Abacus , 37 ( 3 ) : 329 – 351 .
  • Mauldin , S. and Morris , J. L. 2001 . The rise and fall of a Mississippi lumber company: Lessons learned from early 20th century accounting records . Oil, Gas & Energy Quarterly , 50 ( 2 ) : 459 – 474 .
  • McCartney , S. and Arnold , T. 2001 . A vast aggregate of avaricious and flagitious jobbing George Hudson and the evolution of early notions of directorial responsibility . Accounting, Business & Financial History , 11 ( 2 ) : 117 – 143 .
  • Merino , B. D. and Mayper , A. G. 2001 . Securities legislation and the accounting profession in the 1930s: the rhetoric and reality of the American dream . Critical Perspectives on Accounting , 12 ( 4 ) : 501 – 525 .
  • Napier , C. J. 2001 . Accounting history and accounting progress . Accounting History , 6 ( 2 ) : 7 – 31 .
  • Nikitin , M. 2001 . The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien . Accounting History , 6 ( 1 ) : 75 – 101 .
  • Nobes , C. W. 2001 . Were Islamic records precursors to accounting books based on the Italian method? A comment . Accounting Historians Journal , 28 ( 2 ) : 207 – 214 .
  • Normand , C. and Wootton , C. W. 2001 . The recognition and valuation of current assets on the balance sheet in the United States, 1865-1940 . Accounting Historians Journal , 28 ( 2 ) : 63 – 108 .
  • O’Connell , B. 2001 . Key issues arising from Professor A.J. Briloff's paper entitled, ‘‘Garbage in/garbage out: A critique of fraudulent financial reporting: 1987-1997’’ (The COSO Report, 1999) The SEC accounting regulatory process (AAERs) , 167 – 186 . Critical Perspectives on Accounting .
  • Pallot , J. 2001 . A decade in review: New Zealand’s experience with resource accounting and budgeting . Financial Accountability & Management , 17 ( 4 ) : 383 – 400 .
  • Parker , L. 2001 . Reclaiming history as a strategic asset . Charter , 72 ( 10 ) : 60 – 63 .
  • Piotroski , J. D. 2000 . Value investing: the use of historical financial statement information to separate winners from losers . Journal of Accounting Research , : 1 – 41 .
  • Pitts , M. V. 2001 . In praise of the ‘‘other’’ William Armstrong: a nineteenth century British engineer and early management consultant . Accounting History , 6 ( 2 ) : 33 – 58 .
  • Preston , A. and Oakes , L. 2001 . The Navajo documents: a study of the economic representation and construction of the Navajo . Accounting, Organizations and Society , 26 ( 1 ) : 39 – 71 .
  • Prieto-Moreno , M. B. and Larrinaga-Gonzalez , C. 2001 . Cost accounting in eighteenth century Spain: the Royal Textile Factory of Ezcaray . Accounting History , 6 ( 2 ) : 59 – 90 .
  • Ramirez , C. 2001 . Understanding social closure in its cultural context: accounting practitioners in France (1920–1939) . Accounting Organizations and Society , 26 ( 4/5 ) : 391 – 418 .
  • Richardson , A. J. 2001 . The Canadian audit market in the first half of the twentieth century . Accounting Historians Journal , 28 ( 2 ) : 109 – 139 .
  • Ridley , J. and Yates , EJ. 2001 . Worth repeating . Internal Auditor , 58 ( 6 ) : 37 – 43 .
  • Rollings , N. 2001 . Whitehall and the control of prices and profits in a major war, 1919-1939 . The Historical Journal , 44 ( 2 ) : 517 – 540 .
  • Safley , T. M. 2000 . Bankruptcy: family and finance in early modern Augsburg . The Journal of European Economic History , 29 ( 1 ) : 53 – 75 .
  • Sasaki , S. 2001 . The historical significance of the revaluation of fixed assets in Japan’s state-owned railway system, 1955-6 . Accounting, Business & Financial History , 11 ( 3 ) : 293 – 309 .
  • Scapens , R. W. and Bromwich , M. 2001 . Editorial report - Management Accounting Research: the first decade . Management Accounting Research , 12 ( 2 ) : 245 – 254 .
  • Slocum , E. L. and Sriram , R. S. 2001 . Accounting history: a survey of academic interest in the U.S . Accounting Historians Journal , 28 ( 1 ) : 111 – 130 .
  • Spraakman , G. 2001 . Internal audit at the historical Hudson’s Bay company: a challenge to accepted history . Accounting Historians Journal , 28 ( 1 ) : 19 – 41 .
  • Stewart , R. E. 2001 . The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900 . Accounting, Business & Financial History , 11 ( 2 ) : 193 – 223 .
  • Swift , T. A. , Humphrey , C. and Gor , V. 2000 . Great expectations?: The dubious financial legacy of quality audits . British Journal of Management , 11 ( 1 ) : 31 – 45 .
  • Thomson , A. 2001 . The case for management history . Accounting Business & Financial History , 11 ( 2 ) : 99 – 115 .
  • Toms , J. S. 2001 . Information content of earnings in an unregulated market: the co-operative cotton mills of Lancashire, 1880-1900 . Accounting and Business Research , 31 ( 3 ) : 175 – 190 .
  • Uddin , S. and Hopper , T. 2001 . A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed country . Accounting, Organizations and Society , 26 ( 7/8 ) : 643 – 672 .
  • Vafeas , N. 2001 . Reverse stock splits and earnings performance . Accounting and Business Research , 31 ( 3 ) : 191 – 202 .
  • Vollmers , G and Bay , D. 2001 . Small-time accounting: a 19th century meat merchant in Maine . Accounting Historians Journal , 28 ( 1 ) : 43 – 65 .
  • Wallerstedt , E. 2001 . The emergence of the big five in Sweden . European Accounting Review , 10 ( 4 ) : 843 – 867 .
  • Walsh , RJ. 2001 . An historical framework for the Federal taxation of dividend and interest payments in the US . Accounting History , 6 ( 1 ) : 61 – 74 .
  • Weber , J. 2001 . Cost accounting systems design and SAP - learning from German history . Journal of Cost Management , 15 ( 4 ) : 33 – 36 .
  • West , B. P. 2001 . On the social history of accounting: The bank audit by Bruce Marshall . Accounting History , 6 ( 1 ) : 11 – 30 .
  • Whittington , G. and Zeff , S. A. 2001 . Mathews, Gynther and Chambers: three pioneering Australian theorists . Accounting and Business Research , 31 ( 3 ) : 203 – 234 .
  • Wolk , C M. , Michelson , S. E. and Wootton , C. W. 2001 . Auditor concentration and market shares in the US: 1988-1999 a descriptive note . British Accounting Review , 33 ( 2 ) : 157 – 174 .
  • Woo , E-Sah and Koh , H. C. 2001 . Factors associated with auditor changes: a Singapore study . Accounting and Business Research , 31 ( 2 ) : 133 – 144 .
  • Yamaguchi , F. 2001 . Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950 . Accounting, Business & Financial History , 11 ( 3 ) : 283 – 292 .
  • Yoshikawa , T. 2001 . Cost accounting standard and cost accounting systems in Japan . Lessons from the past-recovering lost traditions’, Accounting, Business & Financial History , 11 ( 3 ) : 269 – 281 .
  • Zaid , O. A. 2001 . Were Islamic records precursors to accounting books based on the Italian method? Response . Accounting Historians Journal , 28 ( 2 ) : 215 – 218 .
  • Zeff , S. A. 2001 . The work of the special committee on research program . Accounting Historians Journal , 28 ( 2 ) : 141 – 186 .
  • Zimnovitch , H. 2001 . Berliet, the obstructed manager: too clever, too soon? . Accounting, Business & Financial History , 11 ( 1 ) : 43 – 58 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.