Accounting History Publications 2006/2007

References

• Acheson , G. G. and Turner , J. D. 2006 . The impact of limited liability on ownership and control: Irish banking, 1877–1914 . The Economic History Review , 59 ( 2 ) : 320 – 46 .
   Google Scholar
• Agarwal , V. and Taffler , R. J. 2007 . Twenty-five years of the Taffler z-score model: does it really have predictive ability? . Accounting and Business Research , 37 ( 4 ) : 285 – 300 .
   Web of Science ®Google Scholar
• Aho , J. 2005 . Confession and bookkeeping: the religious, moral and rhetorical roots of accounting , Albany, New York : State University of New York Press .
   Google Scholar
• Anderson , K. and Brooks , C. 2006 . The long-term price-earnings ratio . Journal of Business Finance and Accounting , 33 ( 7/8 ) : 1063 – 86 .
   Google Scholar
• Anderson , M. 2006 . Accounting history publications . Accounting, Business & Financial History 2005 , 16 ( 3 ) : 457 – 62 .
   Google Scholar
• Anderson , M. , Edwards , J. R. and Chandler , R. A. 2007 . A public expert in matters of account: defining the chartered accountant in England and Wales . Accounting, Business & Financial History , 17 ( 3 ) : 381 – 423 .
   Google Scholar
• Annisette , M. 2006 . People and periods untouched by history: an ancient Yoruba practice . Accounting History , 11 ( 4 ) : 399 – 417 .
   Google Scholar
• Annisette , M. 2007 . Editorial: international perspectives on race and gender in accounting's past: an introduction . Accounting History , 12 ( 3 ) : 245 – 51 .
   Google Scholar
• Antonelli , V. , Boyns , T. and Cerbioni , F. 2006 . Multiple origins of accounting? An early Italian example of the development of accounting for management purposes . European Accounting Review , 15 ( 3 ) : 367 – 401 .
   Web of Science ®Google Scholar
• Antonelli , V. , D'Alessio , R. and Iuliano , G. 2007 . Art and accounting history: the Teatro San Carlo of Naples, 1737–1786 . Accounting, Business & Financial History , 17 ( 1 ) : 165 – 86 .
   Google Scholar
• Armstrong , P. 2006 . “ The influence of Michel Foucault on accounting research ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Baker , C. R. 2006 . Towards a genealogy of wealth through an analysis of biblical discourses . Accounting History , 11 ( 2 ) : 151 – 71 .
   Google Scholar
• Bakre , O. M. 2006 . Second attempt at localising imperial accountancy: the case of the Institute of Chartered Accountants of Jamaica (ICAJ) (1970s–1980s) . Critical Perspectives on Accounting , 17 ( 1 ) : 1 – 28 .
   Google Scholar
• Balcaen , S. and Ooghe , H. 2006 . 35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems . The British Accounting Review , 38 ( 1 ) : 63 – 93 .
   Google Scholar
• Barbato , M. B. and Mio , C. 2007 . Accounting and the development of management control in the cultural sphere: the case of the Venice Biennale . Accounting, Business & Financial History , 17 ( 1 ) : 187 – 208 .
   Google Scholar
• Barlev , B. 2006 . A Biblical statement of accountability . Accounting History , 11 ( 2 ) : 173 – 97 .
   Google Scholar
• Barnes . 2007 . Minsky's financial instability hypothesis, information asymmetry and accounting information: the UK financial crises of 1866 and 1987 . Accounting History , 12 ( 1 ) : 29 – 53 .
   Google Scholar
• Baskerville , R. F. 2006 . Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partners . Accounting History , 11 ( 3 ) : 289 – 317 .
   Google Scholar
• Basu , S. and Waymire , G. B. 2006 . Recordkeeping and human evolution . Accounting Horizons , 20 ( 3 ) : 201 – 30 .
   Google Scholar
• Baxter , J. and Chua , W. F. 2006 . A management accountant from ‘down-under’: the research of Professor Bill Birkett (1940–2004) . Management Accounting Research , 17 ( 1 ) : 1 – 10 .
   Google Scholar
• Beachy , R. , Craig , B. and Owens . 2006 . Women, business and finance in nineteenth-century Europe: rethinking separate spheres , Oxford : Berg .
   Google Scholar
• Beattie , V. and Davie , E. 2006 . Theoretical studies of the historical development of the accounting discipline: a review and evidence . Accounting, Business & Financial History , 16 ( 1 ) : 1 – 25 .
   Google Scholar
• Berry , A. and Robertson , J. 2006 . Overseas bankers in the UK and their use of information for making lending decisions: changes from 1985 . The British Accounting Review , 38 ( 2 ) : 175 – 91 .
   Google Scholar
• Black , J. 2006 . War, women and accounting: female staff in the UK Army Pay Department Offices, 1914–1920 . Accounting, Business & Financial History , 16 ( 2 ) : 195 – 218 .
   Google Scholar
• Bloom , R. 2007 . Spacek's contributions to accounting thought revisited . Accounting, Business & Financial History , 17 ( 3 ) : 425 – 43 .
   Google Scholar
• Bocqueraz , C. and Walton , P. 2006 . Creating a supranational institution: the role of the individual and the mood of the times . Accounting History , 11 ( 3 ) : 271 – 88 .
   Google Scholar
• Bonner , P. 2007 . A treasure trove of accounting's past . Journal of Accountancy , 204 ( 2 ) : 58 – 60 .
   Google Scholar
• Booth , C. , Clark , P. , Booth , C. , Clark , P. , Delahaye , A. , Procter , S. and Rowlinson , M. 2007 . Accounting for the dark side of corporate history: organizational culture perspectives and the Bertelsmann case . Critical Perspectives on Accounting , 18 ( 7 ) : 625 – 44 .
   Google Scholar
• Boyns , T. and Edwards , J. R. 2007 . “ The development of cost and management accounting in Brita ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 969 – 1034 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Boyns , T. , Edwards , J. R. and Nikitin , M. 2006 . “ The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Brotherton , P. 2005 . A history of determination . Journal of Accountancy , 200 ( 4 ) : 71 – 5 .
   Google Scholar
• Bryer , R. 2006 . “ A Marxist critique of the FASB's conceptual framework ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Bryer , R. 2006 . Capitalist accountability and the British Industrial Revolution: the Carron Company, 1759- circa. 1850 . Accounting, Organizations and Society , 31 ( 8 ) : 687 – 734 .
   Web of Science ®Google Scholar
• Bryer , R. 2006 . The genesis of the capitalist farmer: towards a Marxist accounting history of the origins of the English agricultural revolution . Critical Perspectives on Accounting , 17 ( 4 ) : 367 – 97 .
   Google Scholar
• Bryer , R. A. 2006 . “ The struggle for maturity in writing the history of accounting, and the promise - some reflections on Keenan's defence of ‘traditional’ methodology ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Buhr , N. , Feltham , G. D. and Tremaine , T. T. 2006 . Institutional dances: how the first accounting degree in Canada came to be at the University of Saskatchewan . Canadian Accounting Perspectives , 5 ( 1 ) : 113 – 45 .
   Google Scholar
• Camfferman , K. and Zeff , S. A. 2007 . Financial reporting and global capital markets – a history of the International Accounting Standards Committee, 1973–2000 , Oxford : Oxford University Press .
   Google Scholar
• Campbell , D. , Moore , G. and Shrives , P. 2006 . Cross-sectional effects in community disclosure . Accounting, Auditing and Accountability Journal , 19 ( 1 ) : 96 – 114 .
   Google Scholar
• Canziani , A. 2007 . Survival and growth in joint-stock banking oligopolies. Lessons from crises of the 1917–1923 on the role of competitors and politics . Accounting, Business & Financial History , 17 ( 1 ) : 129 – 63 .
   Google Scholar
• Carlos , A. M. and Neal , L. 2006 . The micro-foundations of the early London capital market: Bank of England shareholders during the South Sea Bubble, 1720–1725 . The Economic History Review , 59 ( 3 ) : 498 – 538 .
   Web of Science ®Google Scholar
• Carlos , A. M. , MaGuire , K. and Neal , L. 2006 . Financial acumen, women speculators, and the Royal African Company during the South Sea Bubble . Accounting, Business & Financial History , 16 ( 2 ) : 219 – 43 .
   Google Scholar
• Carmona , S. and Ezzamel , M. 2006 . Accounting and religion: a historical perspective . Accounting History , 11 ( 2 ) : 117 – 27 .
   Google Scholar
• Carmona , S. and Ezzamel , M. 2007 . Accounting and accountability in ancient civilizations: Mesopotamia and ancient Egypt . Accounting, Auditing and Accountability Journal , 20 ( 2 ) : 177 – 209 .
   Google Scholar
• Carmona , S. 2007 . “ The history of management accounting in France, Italy, Portugal, and Spa ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 905 – 22 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Carnegie , G. D. and Napier , C. J. 2006 . “ Critical and interpretive histories: insights into accounting's present and future through its past ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Carnegie , G. D. and Rodrigues , L. L. 2007 . Exploring the dimensions of the international accounting history community . Accounting History , 12 ( 4 ) : 441 – 64 .
   Google Scholar
• Carnegie , G. D. and Walker , S. P. 2007 . Household accounting in Australia: prescription and practice from the 1820s to the 1960s . Accounting, Auditing and Accountability Journal , 20 ( 1 ) : 41 – 73 .
   Google Scholar
• Carnegie , G. D. and Walker , S. P. 2007 . Household accounting in Australia: a microhistorical study . Accounting, Auditing and Accountability Journal , 20 ( 2 ) : 210 – 36 .
   Google Scholar
• Carnegie , G. D. 2006 . “The roaring nineties”: a comment on the state of accounting history in the United States . Accounting Historians Journal , 33 ( 1 ) : 203 – 10 .
   Google Scholar
• Carnegie , G. D. , Foreman , P. and West , B. P. 2006 . F.E. Vigars’ Station Book-Keeping: a specialist Australian text enabling the adaptation and transfer of accounting technology . Accounting Historians Journal , 33 ( 2 ) : 103 – 30 .
   Google Scholar
• Carnevali , F. 2005 . Europe's advantage: banks and small firms in Britain, France, Germany, and Italy since 1918 , Oxford : Oxford University Press .
   Google Scholar
• Carvalho , J. M. , Rodrigues , L. L. and Craig , R. 2007 . Early cost accounting practices and private ownership: the Silk Factory Company of Portugal, 1745–1747 . Accounting Historians Journal , 34 ( 1 ) : 57 – 89 .
   Google Scholar
• Cassis , Y. 2006 . Capitals of capital: a history of international financial centres, 1780–2005 , Cambridge : Cambridge University Press .
   Google Scholar
• Chan , K. C. , Chen , C. R. and Lung , P. P. 2007 . One-and-a-half decades of global research output in finance: 1990–2004 . Review of Quantitative Finance and Accounting , 28 ( 4 ) : 417 – 39 .
   Google Scholar
• Chandar , N. and Miranti , P. J. Jr. 2007 . The development of actuarial-based pension accounting at the Bell System, 1913–40 . Accounting History , 12 ( 2 ) : 205 – 34 .
   Google Scholar
• Chiapello , E. 2007 . Accounting and the birth of the notion of capitalism . Critical Perspectives on Accounting , 18 ( 3 ) : 263 – 96 .
   Google Scholar
• Chiasson , M. , Gaharan , C. and Maulden , S. 2006 . A history of the development of the AICPA's specialty designation program . The CPA Journal , 76 ( 1 ) : 64 – 7 .
   Google Scholar
• Chow , C. W. , Duh , R. and Xiao , J. 2007 . “ Management Accounting Practices in the People's Republic of China ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 923 – 67 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Chua , W. F. 2006 . “ Historical allegories: let us have diversity ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Chwastiak , M. 2006 . Rationality, performance measures and representations of reality: planning, programming and budgeting and the Vietnam War . Critical Perspectives on Accounting , 17 ( 1 ) : 29 – 55 .
   Google Scholar
• Cinquini , L. and Marelli , A. 2007 . Accounting history research in Italy 1990–2004: an introduction . Accounting, Business & Financial History , 17 ( 1 ) : 1 – 9 .
   Google Scholar
• Cinquini , L. 2007 . Fascist corporative economy and accounting in Italy during the thirties: exploring the relations between a totalitarian ideology and business studies . Accounting, Business & Financial History , 17 ( 2 ) : 209 – 40 .
   Google Scholar
• Clarke , P. 2006 . The historical evolution of accounting practice in Ireland . Irish Accounting Review , 13 : 1 – 23 .
   Google Scholar
• Constable , P. and Kuasirikun , N. 2007 . Accounting for the nation-state in mid nineteenth-century Thailand . Accounting, Auditing and Accountability Journal , 20 ( 4 ) : 574 – 619 .
   Google Scholar
• Cooper , D. J. and Tinker , A. M. 2006 . “ Accounting and praxis: Marx after Foucault ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Cooper , J. 2007 . Debating accounting principles and policies: the case of goodwill, 1880–1921 . Accounting, Business & Financial History , 17 ( 2 ) : 241 – 64 .
   Google Scholar
• Cordery , C. 2006 . Hallowed treasures: sacred, secular and the Wesleyan Methodists in New Zealand, 1819–1840 . Accounting History , 11 ( 2 ) : 199 – 220 .
   Google Scholar
• Cordery , C. J. and Baskerville , R. F. 2007 . Charity financial reporting regulation: a comparative study of the UK and New Zealand . Accounting History , 12 ( 1 ) : 7 – 27 .
   Google Scholar
• Cybinski , P. and Windsor , C. 2005 . The efficacy of auditors’ going-concern opinions compared with a temporal and atemporal bankruptcy risk model: analysing U.S. trade and service industry failures 1974–1988 . Pacific Accounting Review , 17 ( 1 ) : 3 – 36 .
   Google Scholar
• Dale , R. , Johnson , J. E.V. and Tang , L. 2007 . Pitfalls in the quest for South Sea rationality . The Economic History Review , 60 ( 4 ) : 766 – 72 .
   Google Scholar
• Dean , G. D. , Wolnizer , P. W. and Clarke , F. L. 2006 . The R.J. Chambers Collection: an “archivist's” revelations of 20th century accounting thought and practice . Accounting Historians Journal , 33 ( 1 ) : 145 – 66 .
   Google Scholar
• Dedoulis , E. and Caramanis , C. 2007 . Imperialism of influence and the state-profession relationship: the formation of the Greek auditing profession in the post-WWII era . Critical Perspectives on Accounting , 18 ( 4 ) : 393 – 412 .
   Google Scholar
• Dedoulis , E. 2006 . The code of ethics and the development of the auditing profession in Greece, the period 1992–2002 . Accounting Forum , 30 ( 2 ) : 155 – 78 .
   Google Scholar
• Degos , J. and Mattessich , R. 2006 . Accounting research in the French language area – second half of the 20th century . Review of Accounting and Finance , 5 ( 4 ) : 423 – 42 .
   Google Scholar
• Dimnik , T. and Felton , S. 2006 . Accountant stereotypes in movies distributed in North America in the twentieth century . Accounting, Organizations and Society , 31 ( 2 ) : 129 – 55 .
   Web of Science ®Google Scholar
• Dyball , M. C. , Chua , W. F. and Poullaos , C. 2006 . Mediating between colonizer and colonized in the American empire. Accounting for government moneys in the Philippines . Accounting, Auditing and Accountability Journal , 19 ( 1 ) : 47 – 81 .
   Google Scholar
• Dyball , M. C. , Poullaos , C. and Chua , W. F. 2007 . Accounting and empire: professionalization-as-resistance. The case of Philippines . Critical Perspectives on Accounting , 18 ( 4 ) : 415 – 49 .
   Google Scholar
• Edwards , J. R. and Walker , S. P. 2007 . Accountants in late 19th Century Britain: a spatial, demographic and occupational profile . Accounting and Business Research , 37 ( 1 ) : 63 – 89 .
   Web of Science ®Google Scholar
• Edwards , J. R. and Newell , E. 2006 . “ The development of industrial cost and management accounting in Great Britain before 1850 ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Edwards , J. R. and Walker , S. P. 2007 . Accountants in the British Census . Accounting Historians Journal , 34 ( 2 ) : 43 – 74 .
   Google Scholar
• Edwards , J. R. , Anderson , M. and Chandler , R. A. 2007 . Claiming a jurisdiction for the ‘Public Accountant’ in England prior to organisational fusion . Accounting, Organizations and Society , 32 ( 1/2 ) : 65 – 104 .
   Web of Science ®Google Scholar
• Espejo , C. A. , Manjón , J. D.L. and Sánchez-Matamoros , J. B. 2006 . Accounting at the boundaries of the sacred: the regulation of the Spanish brotherhoods in the eighteenth century . Accounting History , 11 ( 2 ) : 129 – 50 .
   Google Scholar
• Evans , D. M. 2005 . City men and city manners. The city, or the physiology of London business with sketches on change and at the coffee houses , London : Hindsight Books .
   Google Scholar
• Evans , L. and Honold , K. 2007 . The division of expert labour in the European audit market: the case of Germany . Critical Perspectives on Accounting , 18 ( 1 ) : 61 – 88 .
   Google Scholar
• Ewert , R. and Wagenhofer , A. 2007 . “ Management accounting theory and practice in German-speaking countries ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 1035 – 69 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Ezzamel , M. A. , Hoskin , K. W. and Macve , R. H. 2006 . “ Managing it all by the numbers: a review of Johnson and Kaplan's ‘relevance lost’ ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Fear , J. and Kobrak , C. 2006 . Diverging paths: accounting for corporate governance in America and Germany . Business History Review , 80 ( 1 ) : 1 – 48 .
   Google Scholar
• Fearfull , A. and Kamenou , N. 2006 . How do you account for it? A critical exploration of career opportunities or and experiences of ethnic minority women . Critical Perspectives on Accounting , 17 ( 7 ) : 883 – 901 .
   Google Scholar
• Ferguson , N. 2006 . Political risk and the international bond market between the 1848 revolution and the outbreak of the First World War . The Economic History Review , 59 ( 1 ) : 70 – 112 .
   Web of Science ®Google Scholar
• Fitzgibbons , A. 2006 . The financial sector and deregulation in Australia: drivers of reform or reluctant followers? . Accounting, Business & Financial History , 16 ( 3 ) : 371 – 87 .
   Google Scholar
• Fiume , R. 2007 . Lorenzo de Minico's thought in the development of accounting theory in Italy: an understated contribution . Accounting, Business & Financial History , 17 ( 1 ) : 33 – 52 .
   Google Scholar
• Fleischman , R. K. 2006 . “ Completing the triangle: Taylorism and the paradigms ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Fleischman , R. K. and Parker , L. D. 2006 . “ British entrepreneurs and pre-industrial revolution evidence of cost management ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Fleischman , R. K. and Tyson , T. N. 2006 . “ Archival researchers: an endangered species ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Fleischman , R. K. and Tyson , T. N. 2007 . “ The history of management accounting in the U.S ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 1071 – 89 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Fleischman , R. K. , Hoskin , K. W. and Macve , R. H. 2006 . “ The Boulton and Watt case: the crux of alternative approaches to accounting history? ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Fleischman , R. K. , Kalbers , L. P. and Parker , L. D. 2006 . “ Expanding the dialogue ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Fleischman , R. K. , Oldroyd , D. and Tyson , T. N. 2006 . “ Monetizing human life: slave valuations in US and British West Indian plantations ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Flesher , D. L. , Previts , G. J. and Samson , W. D. 2006 . Early American corporate reporting and European capital markets: the case of the Illinois central railroad, 1851–1861 . Accounting Historians Journal , 33 ( 1 ) : 3 – 24 .
   Google Scholar
• Fogarty , T. J. and Markarian , C. 2007 . An empirical assessment of the rise and fall of accounting as an academic discipline . Issues in Accounting Education , 22 ( 2 ) : 137 – 61 .
   Google Scholar
• Fogarty , T. J. 2006 . “ Accounting standard-setting: a challenge for critical accounting ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Foreman . 2006 . Accounting history publication list 2005 . Accounting History , 11 ( 3 ) : 381 – 85 .
   Google Scholar
• Foreman . 2007 . Accounting history publication list 2006 . Accounting History , 12 ( 4 ) : 465 – 70 .
   Google Scholar
• Freeman , M. , Pearson , R. and Taylor , J. 2006 . ‘A doe in the city’: women shareholders in eighteenth- and early nineteenth-century Britain . Accounting, Business & Financial History , 16 ( 2 ) : 265 – 91 .
   Google Scholar
• Fridenson , P. 2007 . The bilateral relationship between accounting history and business history: a French perspective . Accounting, Business & Financial History , 17 : 375 – 80 .
   Google Scholar
• Fujimara , D. 2007 . Lyman Mills and its encounter with public accountants’ inventory costing circa 1920 . Accounting Historians Journal , 34 ( 2 ) : 169 – 200 .
   Google Scholar
• Funnell , W. and Williams , R. 2005 . Critical and historical studies in accounting , Edited by: Funnell , W. and Williams , R. Sydney : Pearson Prentice Hall .
   Google Scholar
• Funnell , W. 2006 . National efficiency, military accounting and the business of war . Critical Perspectives on Accounting , 17 ( 6 ) : 719 – 51 .
   Google Scholar
• Funnell , W. N. 2006 . “ Accounting for justice: entitlement, want and the Irish famine of 1845–7 ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Funnell , W. N. 2006 . “ Distortion of history, accounting and the paradox of Werner Sombart ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Funnell , W. N. 2006 . “ Preserving history in accounting: seeking common ground between ‘new’ and ‘old’ accounting history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Funnell , W. 2007 . Evidence, myths and informed debate in accounting history: a response to Arnold and McCartney . Critical Perspectives on Accounting , 18 ( 3 ) : 297 – 98 .
   Google Scholar
• Funnell , W. 2007 . The reason why: the English constitution and the latent promise of liberty in the history of accounting . Accounting, Business & Financial History , 17 ( 2 ) : 265 – 83 .
   Google Scholar
• Gallhofer , S. and Haslam , J. 2006 . Mobilising accounting in the radical media during the First World War and its aftermath: the case of Forward in the context of Red Clydeside . Critical Perspectives on Accounting , 17 ( 2/3 ) : 224 – 52 .
   Google Scholar
• Giosi , A. 2007 . Considerations on the evolution of the national budget functions: from internal relevance to external value . Accounting, Business & Financial History , 17 ( 1 ) : 63 – 85 .
   Google Scholar
• Grumet , L. 2007 . 110 years of a common purpose . The CPA Journal , 77 ( 12 ) : 7
   Google Scholar
• Gutiérrez , F. and Romero , D. 2007 . The 1770s, a lively decade for quality control: the case of the Royal Tobacco Factory of Seville . Accounting History , 12 ( 4 ) : 393 – 415 .
   Google Scholar
• Haka , S. F. 2007 . “ A review of the literature on capital budgeting and investment appraisal: past, present, and future musings ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 697 – 728 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Hammond , T. , Arnold , P. J. and Clayton , B. M. 2007 . Recounting a difficult past: a South African accounting firm's “experiences in transformation” . Accounting History , 12 ( 3 ) : 253 – 81 .
   Google Scholar
• Hawkins , R. A. 2007 . American boomers and the flotation of shares in the city of London in the late nineteenth century . Business History , 49 ( 6 ) : 802 – 22 .
   Web of Science ®Google Scholar
• Heck , J. L. and Jensen , R. E. 2007 . An analysis of the evolution of research contributions by The Accounting Review, 1926–2005 . Accounting Historians Journal , 34 ( 2 ) : 109 – 41 .
   Google Scholar
• Heier , J. R. and Gurley , A. L. 2007 . The end of betterment accounting: a study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955–1983 . Accounting Historians Journal , 34 ( 1 ) : 25 – 55 .
   Google Scholar
• Heier , J. R. 2006 . America's railroad depreciation debate, 1907 to 1913: a study of divergence in early 20th Century accounting standards . Accounting Historians Journal , 33 ( 1 ) : 89 – 124 .
   Google Scholar
• Hines , R. D. 2006 . “ The FASB's conceptual framework and the maintenance of the social world ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Hoffman , R. C. 2007 . Corporate social responsibility in the 1920s: an institutional perspective . Journal of Management History , 13 ( 1 ) : 55 – 73 .
   Google Scholar
• Hollister , J. and Schultz , S. 2007 . The Elting and Hasbrouck store accounts: a window into eighteenth-century commerce . Accounting History , 12 ( 4 ) : 417 – 40 .
   Google Scholar
• Hooks , J. J. and Perera , H. 2006 . The evolution of annual reporting practices of an electricity firm . Accounting Forum , 30 ( 2 ) : 85 – 104 .
   Google Scholar
• Hooks , J. J. and Stewart , R. E. 2007 . The geography and ideology of accounting: a case study of domination and accounting in a sugar refinery in Australasia, 1900–1920 . Accounting Historians Journal , 34 ( 2 ) : 143 – 68 .
   Google Scholar
• Hooper , K. 2006 . Using William the Conqueror's accounting record to assess manorial efficiency: a critical appraisal . Accounting History , 11 ( 1 ) : 63 – 72 .
   Google Scholar
• Hopper , T. M. and Armstrong , P. 2006 . “ Cost accounting, controlling labour and the rise of conglomerates ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Hoskin , K. W. and Macve , R. F. 2006 . “ Reappraising the genesis of managerialism: a re-examination of the role of accounting at the Springfield Armory ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Hoskin , K. W. 2006 . “ Boxing clever: for, against and beyond foucault in the battle for accounting theory ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Hughes , J. F. and Oats , L. 2007 . King john's tax innovations – extortion, resistance, and the establishment of the principle of taxation by consent . Accounting Historians Journal , 34 ( 2 ) : 75 – 107 .
   Google Scholar
• Hung , S. H. and Lewis , J. B. 2006 . Accounting techniques in Korea: 18th century archival samples from a non-profit association in the sinitic world . Accounting Historians Journal , 33 ( 1 ) : 53 – 87 .
   Google Scholar
• Hunter , I. 2007 . Making a little go further: capital and the New Zealand entrepreneur . Business History , 49 ( 1 ) : 52 – 74 .
   Web of Science ®Google Scholar
• It's Great to Be 100 . 2005 . Journal of Accountancy , 200 ( 4 ) : 20 – 9 .
   Google Scholar
• Jeacle , I. and Brown , T. 2006 . The construction of the credible: epistolary transformations and the origins of the business letter . Accounting, Business & Financial History , 16 ( 1 ) : 27 – 43 .
   Google Scholar
• Jeacle , I. 2006 . Face facts: accounting, feminism and the business of beauty . Critical Perspectives on Accounting , 17 ( 1 ) : 87 – 108 .
   Google Scholar
• Johns , L. 2006 . The first female shareholders of the bank of New South Wales: examination of shareholdings in Australia's first bank, 1817–1824 . Accounting, Business & Financial History , 16 ( 2 ) : 293 – 314 .
   Google Scholar
• Johnson , H. T. and Kaplan , R. S. 2006 . “ Efficiency, profit and scientific management 1880–1910 ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Johnson , H. T. 2006 . “ Early cost accounting for internal management control: Lyman Mills in the 1850s ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Jones , M. J. and Mellett , H. J. 2007 . Determinants of changes in accounting practices: accounting and the UK Health Service . Critical Perspectives on Accounting , 18 ( 1 ) : 91 – 121 .
   Google Scholar
• Kaplan , R. S. 2006 . “ The evolution of management accounting ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Keenan , M. G. 2006 . “ A defence of ‘traditional’ accounting history research methodology ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Keneley , M. 2006 . Mortgages and bonds: the asset management practices of Australian life insurers to 1960 . Accounting, Business & Financial History , 16 ( 1 ) : 99 – 119 .
   Google Scholar
• Kimizuka , Y. 2006 . The first Japanese textbook of accounting history: a review . The Accounting Historians Notebook , 29 ( 1 ) : 8 – 10 .
   Google Scholar
• King , T. A. 2006 . More than a numbers game: a brief history of accounting , Hoboken, New Jesrsey : John Wiley & Sons .
   Google Scholar
• Kininmonth , K. and McKinstry , S. 2007 . Stitching it up: accounting and financial control at J & P Coats Ltd, c1890–1960 . Accounting History , 12 ( 4 ) : 367 – 91 .
   Google Scholar
• Kirsch , R. J. 2006 . The international accounting standards committee: a political history , Wolters Kluwer .
   Google Scholar
• Komori , N. 2007 . The “hidden” history of accounting in Japan: a historical examination of the relationship between Japanese women and accounting . Accounting History , 12 ( 3 ) : 329 – 58 .
   Google Scholar
• Kreissl , L. J. 2007 . A natural path to the understanding and use of accounting: barter bookkeeping and the double entry system, the case of Benjamin Barns Sayle . The Accounting Historians Notebook , 30 ( 2 ) : 1 – 9 .
   Google Scholar
• Kurtz , R. D. , Herrera , D. K. and Moussalli , S. D. 2006 . Digitizing the Accounting Historians Journal: a short history . Accounting Historians Journal , 33 ( 2 ) : 157 – 68 .
   Google Scholar
• Laughlin , R. C. 2006 . “ Critical accounting: nature, progress and prognosis ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Laurence , A. 2006 . Women investors, ‘That Nasty South Sea Affair’ and the rage to speculate in early eighteenth-century England . Accounting, Business & Financial History , 16 ( 2 ) : 245 – 64 .
   Google Scholar
• Lee , T. A. 2006 . Going where no accounting historian has gone before: a counterfactual history of the early institutionalisation of modern public accountancy . Accounting, Auditing and Accountability Journal , 19 ( 6 ) : 918 – 44 .
   Google Scholar
• Lee , T. A. 2006 . The development of the American public accountancy profession: Scottish chartered accountants and the development of the early American public accountancy profession , London : Routledge .
   Google Scholar
• Lee , T. A. 2006 . The professional Journal as a signal of movement to occupational ascendancy and as legitimation of a professional project: the early history of The Accountant's Magazine 1897-1951 . Accounting History , 11 ( 1 ) : 7 – 40 .
   Google Scholar
• Lee , T. A. 2007 . American accountants in 1880 . Accounting, Business and Financial History , 17 ( 3 ) : 333 – 54 .
   Google Scholar
• Lindmark , M. , Andersson , L. and Adams , M. 2006 . The evolution and development of the swedish insurance market . Accounting, Business & Financial History , 16 ( 3 ) : 341 – 70 .
   Google Scholar
• Lippman , E. J. and Wilson , P. A. 2007 . The culpability of accounting in perpetuating the Holocaust . Accounting History , 12 ( 3 ) : 283 – 303 .
   Google Scholar
• Lister , R. J. 2006 . The composition of interest: the Judaic prohibition . Accounting, Business & Financial History , 16 ( 1 ) : 121 – 7 .
   Google Scholar
• Lloyd-Jones , R. , Maltby , J. , Lewis , M. J. and Matthews , M. 2006 . Corporate governance in a major British holding company: BSA in the interwar years . Accounting, Business & Financial History , 16 ( 1 ) : 69 – 98 .
   Google Scholar
• Lodh , S. C. and Gaffikin , M. J.R. 2006 . “ Critical studies in accounting research, rationality and Habermas: a methodological reflection ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Looking Back . 2005 . Journal of Accountancy , 200 ( 1 ) : 14
   Google Scholar
• Looking Back: The Journal in 1930 . 2005 . Journal of Accountancy , 199 ( 3 ) : 12
   Google Scholar
• Looking Back: The Journal in 1950 . 2005 . Journal of Accountancy , 200 ( 3 ) : 15
   Google Scholar
• Looking Back: The Journal in 1979 . 2005 . Journal of Accountancy , 199 ( 6 ) : 16
   Google Scholar
• Looking Back: The Journal in World War II . 2005 . Journal of Accountancy , 199 ( 4 ) : 12
   Google Scholar
• Luft , J. 2007 . “ Historical theorizing in management accounting research ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 1 , 269 – 84 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Maingot , M. 2006 . The evolution of the standard unqualified auditor's report in Canada . Canadian Accounting Perspectives , 5 ( 1 ) : 19 – 36 .
   Google Scholar
• Maltby , J. and Rutterford , J. 2006 . ‘She Possessed Her Own Fortune’: women investors from the late nineteenth century to the early twentieth century . Business History , 48 ( 2 ) : 220 – 53 .
   Web of Science ®Google Scholar
• Maltby , J. and Rutterford , J. 2006 . Editorial: women, accounting and investment . Accounting, Business & Financial History , 16 ( 2 ) : 133 – 42 .
   Google Scholar
• Marriott , L. and Fowler , C. 2007 . From social policy to economic policy: taxation incentives for retirement income savings in New Zealand (1910–2005) . Accounting History , 12 ( 1 ) : 87 – 115 .
   Google Scholar
• Mason , D. L. 2004 . From buildings and loan bail-outs: a history of the American savings and loan industry, 1831–1995 , Cambridge : Cambridge University Press .
   Google Scholar
• Mattessich , R. V. 2006 . “ On the history of normative accounting theory: paradigm lost, paradigm regained? ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Matthews , D. 2006 . The development of British accountancy in the nineteenth century: a technological determinist approach . Business History , 48 ( 4 ) : 501 – 528 .
   Web of Science ®Google Scholar
• Matthews , D. 2006 . A history of auditing: the changing audit process in Britain from the nineteenth century to the present day , London : Routledge .
   Google Scholar
• Matthews , D. 2006 . From ticking to clicking: changes in auditing techniques in Britain from the 19th century to the present . Accounting Historians Journal , 33 ( 2 ) : 63 – 102 .
   Google Scholar
• McDonald , J. 2006 . Analysing historical data: a justification for the use of quantitative methods . Accounting History , 11 ( 1 ) : 73 – 84 .
   Google Scholar
• McKenna , C. D. 2006 . The world's newest profession: management consulting in the twentieth century , Cambridge : Cambridge University Press .
   Google Scholar
• McKinlay , A. and Wilson , R. G. 2006 . ‘Small acts of cunning’: bureaucracy, inspection and the career, c. 1890–1914 . Critical Perspectives on Accounting , 17 ( 5 ) : 657 – 78 .
   Google Scholar
• McKinstry , S. 2007 . ‘Christie Malry's own double entry’, by B.S. Johnson: an interpretation as Founcauldian discourse . Critical Perspectives on Accounting , 18 ( 8 ) : 975 – 91 .
   Google Scholar
• McLean , T. and Tyson , T. 2006 . Standard costs, standard costing and the introduction of scientific management and new technology into the post-Second World War Sunderland shipbuilding industry . Accounting, Business & Financial History , 16 ( 3 ) : 389 – 417 .
   Google Scholar
• McLean , T. 2006 . Accounting and technological change: the changeover from wood to iron shipbuilding in Sunderland, c.1850–c.1875 . The Accounting Historians Notebook , 29 ( 2 ) : 1 – 8 .
   Google Scholar
• McLean , T. 2006 . Continuity and change in British cost accounting development: the case of Hawthorn Leslie, shipbuilders and engineers, 1886–1914 . The British Accounting Review , 38 ( 1 ) : 95 – 121 .
   Google Scholar
• McMeeking , K. P. , Peasnell , K. V. and Pope , P. F. 2007 . The effect of large audit firm mergers on audit pricing in the UK . Accounting & Business Research , 37 ( 4 ) : 301 – 19 .
   Web of Science ®Google Scholar
• McWatters , C. S. and Lemarchand , Y. 2006 . Accounting representation and the slave trade: the Guide du commerce of Gaignat de L'Aulnais . Accounting Historians Journal , 33 ( 2 ) : 1 – 37 .
   Google Scholar
• Melis , A. 2007 . Financial statements and positive accounting theory: the early contribution of Aldo Amaduzzi . Accounting, Business & Financial History , 17 ( 1 ) : 53 – 62 .
   Google Scholar
• Merino , B. D. and Mayper , A. G. 2006 . “ Accounting history and empirical research ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Michie , R. C. 2006 . The global securities market: a history , Oxford and New York : Oxford University Press .
   Google Scholar
• Miller , P. and Napier , C. J. 2006 . “ Genealogies of calculation ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Miller , P. and O'Leary , T. 2006 . “ Accounting and the construction of the governable person ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Miller , P. , Hopper , T. M. and Laughlin , R. C. 2006 . “ The new accounting history: an introduction ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Mir , M. Z. and Rahaman , A. S. 2007 . Accounting and public sector reforms. A study of continuously evolving governmental agency in Australia . Accounting, Auditing and Accountability Journal , 20 ( 2 ) : 237 – 68 .
   Google Scholar
• Mir , M. Z. 2006 . Leadership, accounting, and the reform process of a public sector agency: a narrative analysis . Financial Accountability and Management , 22 ( 2 ) : 157 – 78 .
   Google Scholar
• Moers , F. 2007 . “ Doing archival research in managerial accounting ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 1 , 399 – 414 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Monsen , N. 2006 . Historical development of local government accounting in Norway . Financial Accountability & Management , 22 ( 4 ) : 359 – 80 .
   Google Scholar
• Mouck , T. 2006 . “ The rhetoric of science and the rhetoric of revolt in the ‘story’ of positive accounting theory ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Moussalli , S. 2005 . Accounting for the Journal's first 100 years: a timeline . Journal of Accountancy , 200 ( 4 ) : 43 – 7 .
   Google Scholar
• Mussari , R. and Magliacani , M. 2007 . Agricultural accounting in the nineteenth and early twentieth centuries: the case of the Noble Rucellai family farm in campi . Accounting, Business & Financial History , 17 ( 1 ) : 87 – 103 .
   Google Scholar
• Mussari , R. and Mussari , B. 2006 . Bookkeeping in the sixteenth-century building yard of the Castello of Crotone: an accountancy and architectural analysis . Accounting History , 11 ( 3 ) : 319 – 55 .
   Google Scholar
• Napier , C. J. 2006 . Accounts of change: 30 years of historical accounting research . Accounting, Organizations and Society , 31 ( 4/5 ) : 445 – 507 .
   Web of Science ®Google Scholar
• Napier , C. J. 2006 . “ Research directions in accounting history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Näsi , S. and Rohde , C. 2007 . “ Development of cost and management accounting ideas in the Nordic countries ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 1091 – 118 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Nelson , C. L. and Nurnberg , H. 2006 . A note on revenue recognition and asset measurement . The Accounting Historians Notebook , 29 ( 1 ) : 1 – 7 .
   Google Scholar
• Neu , D. and Graham , C. 2006 . The birth of a nation: accounting and Canada's first nations, 1860–100 . Accounting, Organizations and Society , 31 ( 1 ) : 47 – 76 .
   Web of Science ®Google Scholar
• Newton , L. and Cottrell , P. L. 2006 . Female investors in the first English and Welsh commercial joint-stock banks . Accounting, Business & Financial History , 16 ( 2 ) : 315 – 40 .
   Google Scholar
• Nobes , C. and Schwencke , H. R. 2006 . Modelling the links between tax and financial reporting: a longitudinal examination of Norway over 30 years up to IFRS adoption . European Accounting Review , 15 ( 1 ) : 63 – 87 .
   Web of Science ®Google Scholar
• Noke , C. 2007 . Advising on the act: the UK companies act consultative committee and accountancy advisory committee 1948–1972 . Accounting History , 12 ( 2 ) : 165 – 204 .
   Google Scholar
• Ó hÓgartaigh , C. and Ó hÓgartaigh , M. 2006 . ‘Sophisters, economists and calculators’: pre-professional accounting education in eighteenth-century Ireland . Irish Accounting Review , 13 ( 2 ) : 63 – 73 .
   Google Scholar
• Oats , L. and Sadler , P. 2007 . Securing the repeal of a tax on the ‘raw material of thought’ . Accounting, Business & Financial History , 17 ( 3 ) : 355 – 73 .
   Google Scholar
• Okano , H. and Suzuki , T. 2007 . “ A history of Japanese management accounting ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. G. and Shields , M. D. Vol. 2 , 1119 – 37 . Oxford and Amsterdam : Elsevier .
   Google Scholar
• Oldroyd , D. 2006 . “ Historiography, causality and positioning: an unsystematic view of accounting history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Parker , L. D. 2006 . “ ‘Presenting the past’: perspectives on time for accounting and management history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Poddighe , F. , Coronella , S. , Madonna , S. and Gagliardo , E. D. 2007 . Francesco Marchi and the development of logismology . Accounting, Business & Financial History , 17 ( 1 ) : 11 – 32 .
   Google Scholar
• Pollard , S. 2006 . “ Rehabilitating British Industrial Revolution costing ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Pong , C. and Mitchell , F. 2006 . Full costing versus variable costing: does the choice still matter? an empirical exploration of UK manufacturing companies 1988–2002 . British Accounting Review , 38 ( 2 ) : 131 – 48 .
   Google Scholar
• Preston , A. M. 2006 . Enabling, enacting and maintaining action at a distance: an historical case study of the role of accounts in the reduction of the Navajo herds . Accounting, Organizations and Society , 31 ( 6 ) : 559 – 78 .
   Google Scholar
• Previts , G. J. , Flesher , D. L. and Sharp , A. D. 2007 . Eight special women in accounting . Journal of Accountancy , 204 ( 2 ) : 61 – 3 .
   Google Scholar
• Prieto , B. , Maté , L. and Tua , J. 2006 . The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and management of its patrimony in the light of its accounts books . Accounting History , 11 ( 2 ) : 221 – 56 .
   Google Scholar
• Quail , J. 2006 . Accounting's motive power – the vision and reality for management accounting on the nationalised railways to 1959 . Accounting, Business & Financial History , 16 ( 3 ) : 419 – 46 .
   Google Scholar
• Radcliffe , V. S. 2006 . “It's Oysters, Dear!” Professor Carnegie's prescription and the seeming fate of accounting history in the United States . Accounting Historians Journal , 33 ( 1 ) : 211 – 14 .
   Google Scholar
• Reckers , P. M. , Jennings , M. , Lowe , D. J. and Pany , K. 2007 . Judges’ attitudes toward the public accounting profession . European Accounting Review , 16 ( 3 ) : 625 – 45 .
   Web of Science ®Google Scholar
• Reis , J. 2007 . An ‘art’, not a ‘science’? Central bank management in Portugal under the gold standard, 1863-87 . The Economic History Review , 60 ( 4 ) : 712 – 41 .
   Google Scholar
• Riccaboni , A. , Giovannoni , E. , Giorgi , A. and Moscadelli , S. 2006 . Accounting and power: evidence from the fourteenth century . Accounting History , 11 ( 1 ) : 41 – 62 .
   Google Scholar
• Richardson , A. J. and Jones , D. G.B. 2007 . Professional “brand”, personal identity and resistance to change in the Canadian accounting profession: a comparative history of two accounting association merger negotiations . Accounting History , 12 ( 2 ) : 135 – 64 .
   Google Scholar
• Richardson , A. J. 2006 . Auditor switching and the great depression . Accounting Historians Journal , 33 ( 2 ) : 39 – 62 .
   Google Scholar
• Richardson , G. 2007 . The check is in the mail: correspondent clearing and the collapse of the banking system 1930 to 1933 . The Journal of Economic History , 67 ( 3 ) : 643 – 71 .
   Google Scholar
• Robb , A. J. , Shanahan , Y. P. and Lord , B. R. 2006 . Ernest Adams Ltd: the demise of a family business . Accounting History , 11 ( 3 ) : 357 – 79 .
   Google Scholar
• Robson , N. 2006 . The road to uniformity: accounting change in UK voluntary hospitals . Accounting and Business Research , 36 ( 4 ) : 271 – 88 .
   Google Scholar
• Robson , N. 2007 . Adapting not adopting: 1958–74. Accounting and managerial ‘reform’ in the Early NHS . Accounting, Business & Financial History , 17 ( 3 ) : 445 – 67 .
   Google Scholar
• Rodrigues , L. L. , Craig , R. and Gomes , D. 2007 . State intervention in commercial education: the case of the Portuguese School of Commerce, 1759 . Accounting History , 12 ( 1 ) : 55 – 85 .
   Google Scholar
• Russ , R. W. , Previts , G. J. and Coffman , E. N. 2006 . The stockholder review committee of the Chesapeake and Ohio Canal Company, 1827–1857: evidence of changes in financial reporting and corporate governance . Accounting Historians Journal , 33 ( 1 ) : 125 – 43 .
   Google Scholar
• Rutherford , B. A. 2007 . A possibilitarian history of price change accounting in the UK: 1971–1985 . Accounting, Business & Financial History , 17 ( 2 ) : 285 – 312 .
   Google Scholar
• Rutherford , B. A. 2007 . Financial reporting in the UK: a history of the accounting standards committee 1969–1990 , London : Routledge .
   Google Scholar
• Rutterford , J. and Maltby , J. 2006 . Frank must marry money: men, women, and property in Trollope's novels . Accounting Historians Journal , 33 ( 2 ) : 169 – 99 .
   Google Scholar
• Rutterford , J. and Maltby , J. 2007 . “The nesting instinct”: women and investment risk in a historical context . Accounting History , 12 ( 3 ) : 305 – 27 .
   Google Scholar
• Rutterford , J. 2006 . The merchant banker, the broker and the company chairman: a new issue case study . Accounting, Business & Financial History , 16 ( 1 ) : 45 – 68 .
   Google Scholar
• Samson , W. D. , Allen , C. L. , Fleischman , R. K. and Robinson-Backmon , I. B. 2006 . Using A White-Collar Profession in accounting courses: approaches to addressing diversity . Accounting Historians Journal , 33 ( 1 ) : 25 – 52 .
   Google Scholar
• Sangster , A. 2007 . The printing of Pacioli's Summa in 1494: how many copies were printed? . Accounting Historians Journal , 34 ( 1 ) : 125 – 45 .
   Google Scholar
• Sangster , A. , Stoner , G. N. and McCarthy , P. A. 2007 . Lessons for the classroom from Luca Pacioli . Issues in Accounting Education , 22 ( 3 ) : 447 – 57 .
   Google Scholar
• Sargiacomo , M. 2006 . Using accounting records to enhance an understanding of a seventeenth-century Italian feudal community: the case of the Commune of Penne (1664–90) . Accounting History , 11 ( 4 ) : 475 – 502 .
   Google Scholar
• Scorgie , M. 2007 . The rise and fall of William Bassett Chinnery . Abacus , 43 ( 1 ) : 76 – 9 .
   Google Scholar
• Selvy , P. M. 2006 . Social security: from then to now: 70 years of growth . The Accounting Historians Notebook , 29 ( 2 ) : 9 – 15 .
   Google Scholar
• Shea , G. S. 2007 . Financial market analysis can go mad (in the search for irrational behaviour during the South Sea Bubble) . The Economic History Review , 60 ( 4 ) : 742 – 65 .
   Web of Science ®Google Scholar
• Shenkin , M. and Coulson , A. B. 2007 . Accountability through activism: learning from Bourdieu . Accounting, Auditing and Accountability Journal , 20 ( 2 ) : 297 – 317 .
   Google Scholar
• Shildneck , B. J. and Berton , L. 2005 . Thirty years at the helm . Journal of Accountancy , 200 ( 4 ) : 81 – 4 .
   Google Scholar
• Shildneck , B. J. 2005 . 100 years of the Journal . Journal of Accountancy , 200 ( 4 ) : 12 – 9 .
   Google Scholar
• Shildneck , B. J. 2005 . Did you know … . Journal of Accountancy , 200 ( 4 ) : 40 – 2 .
   Google Scholar
• Sian , S. 2006 . Inclusion, exclusion and control: the case of the Kenyan accounting professionalisation project . Accounting, Organisations and Society , 31 : 295 – 322 .
   Web of Science ®Google Scholar
• Sian , S. 2007 . Patterns of prejudice: social exclusion and racial demarcation in professional accountancy in Kenya . Accounting Historians Journal , 34 ( 2 ) : 1 – 42 .
   Google Scholar
• Sian , S. 2007 . Reversing exclusion: the Africanisation of accountancy in Kenya, 1963–1970 . Critical Perspectives on Accounting , 18 ( 8 ) : 831 – 72 .
   Google Scholar
• Smith , C. A. 2005 . Market women black women entrepreneurs: past, present, and future , Westport, CT : Praeger .
   Google Scholar
• Smith , G. S. 2007 . Maurice Stans’ views on social responsibility in the accounting profession . Accounting Historians Journal , 34 ( 1 ) : 147 – 72 .
   Google Scholar
• Stewart , R. E. 2006 . “ Pluralizing our past: foucault in accounting history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Suzuki , T. 2007 . A history of Japanese accounting reforms as a microfoundation of the democratic socio-economy: Accountics Part II . Accounting, Organizations and Society , 32 ( 6 ) : 543 – 75 .
   Google Scholar
• Sy , A. and Tinker , T. 2006 . Bury Pacioli in Africa: a bookkeeper's reification of accountancy . Abacus , 42 ( 1 ) : 105 – 27 .
   Web of Science ®Google Scholar
• Tinker , A. M. 2006 . “ Mickey Marxism rides aga ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Toms , S. 2006 . Accounting for entrepreneurship: a knowledge-based view of the firm . Critical Perspectives on Accounting , 17 ( 2/3 ) : 336 – 57 .
   Google Scholar
• Trébucq , S. 2007 . Minority shareholders and auditors: a brief history of a litigious French merger . Accounting, Business & Financial History , 17 ( 2 ) : 313 – 32 .
   Google Scholar
• Turner , L. E. 2006 . Learning from accounting history: will we get it right this time? . Issues in Accounting Education , 21 ( 4 ) : 383 – 407 .
   Google Scholar
• Tyson , T. and Fleischman , R. K. 2006 . Accounting for interned Japanese-American civilians during World War II: creating incentives and establishing controls for captive workers . Accounting Historians Journal , 33 ( 1 ) : 167 – 202 .
   Google Scholar
• Tyson , T. and Oldroyd , D. 2007 . Straw men and old saws – an evidence-based response to Sy & Tinker's critique of accounting history . Accounting Historians Journal , 34 ( 1 ) : 173 – 93 .
   Google Scholar
• Tyson , T. N. 2006 . “ Keeping the record straight: Foulcauldian revisionism and nineteenth century US cost accounting history ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 1 , London : Sage .
   Google Scholar
• Valenze , D. 2006 . The social life of money in the English past , Cambridge : Cambridge University Press .
   Google Scholar
• Van Fleet , D. D. and Wren , D. A. 2006 . Accounting history in today's business schools . The Accounting Historians Notebook , 29 ( 1 ) : 10 – 20 .
   Google Scholar
• Van Wyne , G. 2007 . A history of U.S. higher education in accounting, part II: reforming accounting within the academy . Issues in Accounting Education , 22 ( 3 ) : 481 – 501 .
   Google Scholar
• Van Wyne , G. 2007 . A history of U.S. higher education in accounting, part I: situating accounting within the academy . Issues in Accounting Education , 22 ( 2 ) : 165 – 81 .
   Google Scholar
• Verma , S. and Gray , S. J. 2006 . The creation of the Institute of Chartered Accountants of India: the first steps in the development of an indigenous accounting profession post-independence . Accounting Historians Journal , 33 ( 2 ) : 131 – 56 .
   Google Scholar
• Viganò , E. and Mattessich , R. 2007 . Accounting research in Italy: second half of the 20th century . Review of Accounting and Finance , 6 ( 1 ) : 24 – 41 .
   Google Scholar
• Vigilante , B. 2005 . Women at full throttle . Journal of Accountancy , 200 ( 4 ) : 76 – 8 .
   Google Scholar
• Vivian , A. 2007 . The UK equity premium: 1901–2004 . Journal of Business Finance and Accounting , 34 ( 9/10 ) : 1496 – 527 .
   Google Scholar
• Walker , S. P. and Carnegie , G. D. 2007 . Budgetary earmarking and the control of the extravagant woman in Australia, 1850–1920 . Critical Perspectives on Accounting , 18 ( 2 ) : 233 – 61 .
   Google Scholar
• Walker , S. P. 2006 . Current trends in accounting history . Irish Accounting Review , 13 : 107 – 22 .
   Google Scholar
• Walker , S. P. 2006 . Philanthropic women and accounting. Octavia Hill and the exercise of ‘Quiet Power and Sympathy’ . Accounting, Business & Financial History , 16 ( 2 ) : 163 – 94 .
   Google Scholar
• Walker , S. P. 2006 . “ Expense, social and moral control: accounting and the administration of the Old Poor Law in England and wales ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 3 , London : Sage .
   Google Scholar
• Warnock , K. and Pierce , A. 2006 . Constructive collegiality: a history of the Irish Accounting and Finance Association . Irish Accounting Review , 13 : 25 – 44 .
   Google Scholar
• Watts , R. L. and Zimmerman , J. L. 2006 . “ Positive accounting theory: a ten year perspective ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Weetman , P. 2007 . Comments on deprival value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter . Accounting and Business Research , 37 ( 3 ) : 233 – 42 .
   Web of Science ®Google Scholar
• Williams , B. and Wines , G. 2006 . The first 10 years of Accounting History as an international refereed Journal: 1996–2005 . Accounting History , 11 ( 4 ) : 419 – 45 .
   Google Scholar
• Wilson , M. and Shailer , G. 2007 . Accounting manipulations and political costs Tooth & Co. Ltd, 1910–1965 . Accounting and Business Research , 37 ( 4 ) : 247 – 66 .
   Web of Science ®Google Scholar
• Wiskin , C. 2006 . Businesswomen and financial management: three eighteenth-century case studies . Accounting, Business & Financial History , 16 ( 2 ) : 143 – 61 .
   Google Scholar
• Wootton , C. W. and Kemmerer , B. E. 2007 . The emergence of mechanical accounting in the U.S., 1880-1930 . Accounting Historians Journal , 34 ( 1 ) : 91 – 124 .
   Google Scholar
• Wright , F. K. 2006 . Depreciation theory in the 1960s . Accounting History , 11 ( 1 ) : 85 – 95 .
   Google Scholar
• Wright , R. E. and Cowen , D. J. 2006 . Financial founding fathers: the men who made America rich , Chicago : University of Chicago Press .
   Google Scholar
• Yamey , B. S. 2006 . “ Accounting and the rise of capitalism: further notes on a theme by Sombart ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Yamey , B. S. 2006 . Duplicate accounting records: historical notes . Accounting, Business and Financial History , 16 ( 3 ) : 447 – 45 .
   Google Scholar
• Yapa , P. W.S. 2006 . Cross-border competition and the professionalization of accounting: the case of Sri Lanka . Accounting History , 11 ( 4 ) : 447 – 73 .
   Google Scholar
• Yates , J. 2005 . Structuring the information age: life insurance and technology in the twentieth century , Baltimore and London : John Hopkins University Press .
   Google Scholar
• Young , J. J. and Mouck , T. 2006 . “ Objectivity and the role of history in the development and review of accounting standards ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Zambon , S. and Zan , L. 2007 . Controlling expenditure, or the slow emergence of costing at the Venice Arsenal, 1586–1633 . Accounting, Business & Financial History , 17 ( 1 ) : 105 – 28 .
   Google Scholar
• Zan , L. , Rossi , F. and Zambon , S. 2006 . The discourse on management: accounting and managerial practices at Venice's state shipyard, 1580–1643 , Bologna : Mulino .
   Google Scholar
• Zeff , S. A. 2006 . “ The evolution of the conceptual framework for business enterprises in the United States ” . In Accounting history , Edited by: Fleischman , R. K. Vol. 2 , London : Sage .
   Google Scholar
• Zeff , S. A. 2007 . The primacy of ‘present fairly’ in the auditor's report . Accounting Perspectives , 6 ( 1 ) : 1 – 20 .
   Google Scholar
• Zeff , S. A. 2007 . The SEC pre-empts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales . Accounting Historians Journal , 34 ( 1 ) : 1 – 23 .
   Google Scholar
• Zeff , S. A. 2007 . “ The SEC rules historical cost accounting: 1934 to the 1970s ” . In Accounting and Business Research Vol. 37 , 49 – 62 . Special Issue International Accounting Policy Forum
   Google Scholar