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Bibliography

Accounting history publications 2022

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  • Achilli, G., C. Busco, and E. Giovannoni. 2022. “Accounting for the “Transcendent Self”: Spirituality, Narcissism, Testimony and Gift.” Accounting, Auditing & Accountability Journal 35 (2): 492–517.
  • Acikgoz, B., P. Miranti, and D. Palmon. 2022. “Accounting as a Social Practice: US Railroad Regulation, Value of Service Accounting, and Regional Economic Development.” Accounting History 27 (1): 125–146.
  • Agostini, M., and U. Sostero. 2022. “Cash and Accrual: A Dual System of Accountability for Salient Stakeholders by the First Italian Higher School of Commerce.” Accounting History 27 (3): 445–466.
  • Alawattage, C., and D. Wickramasinghe. 2022. “Strategising Management Accounting: Liberal Origins and Neoliberal Trends.” Accounting, Auditing & Accountability Journal 35 (2): 518–546.
  • Alexandera, D., J. Carungu, and S. Vigninic. 2022. “IFRS Meets the Realities of a Post-Communist Balkan State.” Journal of Accounting and Management Information Systems 21 (2): 141–173.
  • Andon, P., C. Free, V. Radcliffe, and M. Stein. 2022. “Boundary Work at the Margins of Politics and Auditing: Rationalising Advertising Probity in Ontario.” Accounting, Auditing & Accountability Journal 35 (8): 1830–1861.
  • Anson, M., and F. Capie. 2022. “The Bank of England’s Profits Across 300 Years: Wars, Financial Crises and Distribution.” Financial History Review 29 (1): 98–119.
  • Aquino, A. C. B. D., and R. A. Batley. 2022. “Pathways to Hybridization: Assimilation and Accommodation of Public Financial Reforms in Brazil.” Accounting, Organizations and Society 98: 1–21.
  • Atkins, J., and K. McBride. 2022. ““Fumifugium: Or the Inconvenience of the Aer and Smoake of London Dissipated”: Emancipatory Social Accounting in 17th Century London.” Accounting, Auditing & Accountability Journal 35 (5): 1262–1286.
  • Badua, F. A. 2022. “Poirot, Pacioli, and Pedagogy: Using Accounting History to Build an Introductory Forensic Accounting Course.” Accounting Historians Journal 49 (2): 1–5.
  • Baker, R. 2022. “Accounts from the Backwoods: The Role of Accounting in an Early Upper Canada Settlement.” Accounting History 27 (4): 549–575.
  • Balluchi, F., and K. Furlotti. 2022. “The Art of Government in Maria Louise’s Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices.” Accounting Historians Journal 49 (2): 7–19.
  • Barbosa, J. L., V. F. Moutinho, and P. M. Silva. 2022. “Examining the Relationships between Revenues and their Components and Expenditures and their Components using Markov-Switching Regressions. Evidence between the Municipality of Coimbra (1557–1836).” Accounting History Review 32 (1): 59–89.
  • Bensadon, D., R. Sandu, and H. Zimnovitch. 2022. “Accounting and Work in Historical Perspective.” Accounting History 27 (2): 188–193.
  • Black, W. H. 2022. “How Has Accountancy (and the World) Changed Since 1973?” Accounting Historians Journal 49 (1): 135–140.
  • Braun, E. 2022. “Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach.” Accounting, Economics, and Law: A Convivium 12 (1): 1–23.
  • Bryer, R. 2022. “Dissolving the Value-Price Transformation Rubik’s Cube: A Response to Steve Toms’ Review of Accounting for Value.” Accounting History 27 (1): 147–152.
  • Bujaki, M., and B. McConomy. 2022. “Internal Controls, Labour Processes and Work at the Isthmus Lockstation, Rideau Canal, 1832–1854: Discipline and Governmentality at a Distance.” Accounting History 27 (2): 231–258.
  • Camfferman, K. 2022. “On Edwards’ A History of Corporate Financial Reporting in Britain.” Accounting History 27 (3): 467–480.
  • Capocchi, A., P. Orlandini, M. Pierotti, and S. Amelio. 2022. “The Nature, Roles, Uses, and Impacts of Accounting Systems in the Real Liceo of Lucca in the Nineteenth Century.” Accounting History Review 32 (1): 1–29.
  • Carduff, K. C. 2022. Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006 (G. J. Previts Ed.). London: Emerald Group Publishing.
  • Carr, M., and M. Beck. 2022. “Accounting Practices and Professional Power Dynamics During a Crisis.” The British Accounting Review 54 (3): 1–15.
  • Carungu, J., and M. Molinari. 2022. “The “Accountant” Stereotype in the Florentine Medieval Popular Culture: “Galantuomini” or Usurers?” Accounting, Auditing & Accountability Journal 35 (2): 241–270.
  • Chandra, U., and A. Z. Liu. 2022. “Pension Funding in the State of Illinois: A Teaching Case in Governmental Accounting.” Issues in Accounting Education 37 (4): 61–79.
  • Cheffins, B. R. 2022. “Getting Antitrust and History in Tune.” Accounting, Economics & Law.
  • Christensen, M., and G. Lamberton. 2022. “Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages.” Journal of Business Ethics 180 (1): 35–56.
  • Ciesielski, J. T. 2022. “Can the FASB Regain Its Mojo?” Accounting Horizons 36 (2): 1–6.
  • Cobbin, P. E., and W. Funnell. 2022. “Call to Service: The Register of Australian Accountants for National Service 1940–1944.” Accounting, Auditing & Accountability Journal 35 (5): 1239–1261.
  • Collier, D. M. 2022. “Vale, Paul J. Miranti, Jr.” Accounting History 27 (2): 185–187.
  • Convery, A. M., and M. Kaufman. 2022. “Regulation as a Force for Hybrid Organization: Evidence from the Bonneville Power Administration (1980–2012).” Accounting, Auditing & Accountability Journal 35 (3): 658–680.
  • Cunha, M., D. Gomes, A. Caria, C. Menezes, and J. L. Ribeiro. 2022. “Accounting in the Context of War: The Portuguese Case of the ‘Guerra Do Ultramar’ (1961–1974).” Accounting History 27 (1): 41–74.
  • Daff, L. 2022. “Distinguished Professor Lee Parker: A Biography.” Accounting History 27 (4): 639–666.
  • Donleavy, G. 2022. “The Nuances of Fair Value History: A Rejoinder to Cardao-Pito.” Accounting History 27 (1): 153–170.
  • Editor. 2022. “Remembering Paul Miranti.” Business History Review 96 (1): 193–194.
  • Edwards, J. R. 2022. “Accounting, Publicity and Class Conflict in Victorian Britain.” Accounting and Business Research 52 (3): 321–346.
  • Edwards, J. R. 2022. “John Henry Guy: A Man of Many Parts.” Accounting Historians Journal 49 (1): 1–13.
  • Edwards, J. R., and T. Boyns. 2022. “Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940.” Abacus 58 (2): 300–333.
  • Evans, C., and N. Rumens. 2022. “Gender Inequality and the Professionalisation of Accountancy in the UK from 1870 to the Interwar Years.” Business History 64 (7): 1244–1259.
  • Felix, E., and J. Parkinson. 2022. “Strategic Change at the Hospital Saint-Jacques at Le Roeulx (Belgium), from the Account Book of Sister Magdelaine Delcourt.” Accounting History 27 (2): 277–296.
  • Ferry, L., and H. Midgley. 2022. “Democracy, Accountability and Audit: The Creation of the UK NAO as a Defence of Liberty.” Accounting, Auditing & Accountability Journal 35 (2): 413–438.
  • Flesher, T. K., and D. L. Flesher. 2022. “Accounting, Greed, and Beliefs in a Nineteenth Century Communal Religious Society.” Accounting History 27 (2): 259–276.
  • Fogarty, T. J., and J. D. Keyser. 2022. “An Institutional Theory Analysis of the Two Practice Segments of the Accounting Profession: Independence, Regulation and Profitable Practice.” Journal of Theoretical Accounting Research 17 (3): 1–27.
  • Foltin, C., G. J. Previts, and D. L. Flesher. 2022. “Lessons from the Nickel Plate Road, 1881 to 1916: A Railroad Built to Be Sold.” Accounting History 27 (3): 425–444.
  • Funnell, W., V. Antonelli, M. Bigoni, E. M. Cafaro, and R. D’Alessio. 2022. “Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44.” Critical Perspectives on Accounting 88: 1–20.
  • Funnell, W., and R. Jupe. 2022. “The Architecture of Accounting and the Neoliberal Betrayal of Life.” Critical Perspectives on Accounting 89: 1–16.
  • Game, C. S., L. M. Cullen, and A. M. Brown. 2022. “Origins Resting Behind Banking Financial Accountability of Paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK).” Business History 64 (3): 558–582.
  • Gates, S., M. Burke, and J. Humphreys. 2022. “The Hidden History of Benjamin Montgomery: Slave, Manager, and Accountant.” Accounting History 27 (1): 24–40.
  • Gebreiter, F. 2022. “Accountingization, Colonization and Hybridization in Historical Perspective: The Relationship Between Hospital Accounting and Clinical Medicine in Late 20th Century Britain.” Accounting, Auditing & Accountability Journal 35 (5): 1189–1211.
  • Ginalski, S. 2021. “Who Runs the Firm? A Long-Term Analysis of Gender Inequality on Swiss Corporate Boards.” Enterprise & Society 22 (1): 183–211.
  • Gomes, D., L. Maran, and D. Araújo. 2022. “Accounting in the Organisation and Life of a Religious Institution: The Monastery of Santa Ana in the Eighteenth Century.” Accounting History 27 (4): 607–638.
  • Goretzki, L., L. Löhlein, U. Schäffer, A. Schmidt, and E. Strauss. 2022. “Exploring the Role of Metaphors in Social-Identity Construction: The Case of the German Controller.” European Accounting Review 31 (4): 877–903.
  • Gómez-Juárez de la Torre, F. I. 2022. “Accountants on Board the Eighteenth-Century Navies: Spain, France, and England.” De Computis, Revista Española de Historia de la Contabilidad. 19 (1): 22–52.
  • Graham, C., M. E. Persson, V. S. Radcliffe, and M. J. Stein. 2022. “The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics.” Journal of Business Ethics, 1–24.
  • Guo, Y. M., and R. Krever. 2022. “The Evolution of Accounting Standards in Modern China as a Reflection of the Country’s Challenging Shift to a Market Economy.” Accounting Historians Journal 49 (1): 39–51.
  • Haines-Doran, T. 2022. “Critical Accounting Scholarship and Social Movements: The Case of Rail Privatisation in Britain.” Critical Perspectives on Accounting 86: 1–16.
  • Hausenblasová, J., and B. Kubíková. 2022. “Jewellery and Precious Objects in the Formation of Habsburg Family Relationships: Anne of Bohemia and Hungary (1503–1547) and Her Inventories.” Journal of the History of Collections, 1–16.
  • Holley, B. L., and J. L. Simer. 2022. “Lessons from a Tax Education Pioneer: A Tribute to Edward J. Filbey.” Accounting Historians Journal 49 (2): 21–42.
  • Jeacle, I. 2022. “The Gendered Nature of Valuation: Valuing Life in the Titanic Compensation Claims Process.” Accounting, Organizations and Society 99: 1–16.
  • Karelskaia, S., and E. Zuga. 2022. “Accounting Transformation in the 17th–Beginning of the 18th Century in Russia.” Accounting Historians Journal 49 (2): 43–58.
  • Ketchum, A. D. 2022. “Cooking the Books: Feminist Restaurant Owners’ Relationships with Banks, Loans and Taxes.” Business History 64 (1): 1–27.
  • Keyser, J. D. 2022. “Has the SEC Ever Been Willing to Accept Qualified Audit Opinions for a GAAP Departure?” Accounting Historians Journal 49 (1): 29–37.
  • Korchmina, E. 2022. “Peer Pressure: The Puzzle of Aristocrats’ Tax Compliance in Early Nineteenth-Century Moscow.” The Economic History Review 75 (3): 779–800.
  • Kracman, K. 2022. “Code as Constitution: The Negotiation of a Uniform Accounting Code for U.S. Railway Corporations and the Moral Justification of Stakeholder Claims on Wealth.” Critical Perspectives on Accounting 89: 1–16.
  • Kudo, E. 2022. “Vale Hiroshi Okano.” Accounting History 27 (4): 495–496.
  • Kuter, M., C. R. Baker, and M. Gurskaya. 2022. “Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini.” Accounting Historians Journal 49 (1): 15–28.
  • Lazdowski, Y. J., and M. E. Persson. 2022. “Norval Hawkins: Ford Accountant and Salesman Extraordinaire.” Accounting Historians Journal 49 (2): 59–71.
  • Lee, T. A. 2022. “An Early Public Accountant's Association with West India Slavery.” Accounting Historians Journal 49 (1): 55–59.
  • Lee, T. A. 2022. “Larson and Socio-Economic Closures in Public Accountancy Professionalization.” Accounting, Auditing & Accountability Journal 35 (2): 300–324.
  • Lee, T. A. 2022. “Using a City Directory to Identify and Contextualize an Early Community of Public Accountants.” Accounting Historians Journal 49 (2): 123–128.
  • Levant, Y., and H. Zimnovitch. 2022. “Overview of Cost Accounting Practices in France from the Early 19th Century to the 1880s.” Accounting History 27 (4): 576–606.
  • Lvova, D. A. 2022. “Mercantilism and Cameralism in the Reforms of Peter the Great Through the Lens of Naval Finance and Accounting (1681-1725).” De Computis, Revista Española de Historia de la Contabilidad. 19 (2): 92–111.
  • Macve, R. H. 2022. “A History of Corporate Financial Reporting in Britain.” Business History 64 (5): 1006–1009.
  • Macve, R. H. 2022. “Pacioli’s Lens: Through a Glass, Darkly.” Accounting Historians Journal 49 (1): 83–92.
  • Manley, S. C. P., and D. L. Flesher. 2022. “50 Years of ALPFA: How Latino CPAs Found Strength in Numbers.” Journal of Accountancy 233 (12): 1–5.
  • Marisca, C., G. Barresi, and N. Rappazzo. 2022. “Industry Self-Regulatory Institutions, Accounting and Imitation Mechanisms: The Case of the ‘Unione Commercianti in Manifatture Di Milano’.” Accounting History Review 32 (1): 31–57.
  • McBride, K. 2022. “‘And One Man in His Time Plays Many Parts’ – Samuel Pepys Business Administrator, Accomptant and Auditor.” Business History 64 (7): 1369–1387.
  • Moehrle, S. R., M. E. Persson, and J. A. Reynolds-Moehrle. 2022. “Nicholas Dopuch (1929–2018): Editor, Mentor, and Harbinger of a Quantitative Accounting Research Revolution.” Accounting Horizons 36 (2): 167–177.
  • Moerman, L., and S. van der Laan. 2022. “Accounting for and Accounts of Death: Past, Present and Future Possibilities.” Accounting History 27 (1): 6–23.
  • Namazi, M., and F. Taak. 2022. “Accounting Analysis of the Achaemenes Archives: A Summative Content Analysis.” Accounting History Review 32 (2-3): 145–171.
  • Nath, N., K. A. van Peursem, and A. Lowe. 2022. “Evolution of a Public Sector Audit Office: Evidence from the Republic of Fiji.” Financial Accountability & Management 38 (4): 483–511.
  • Neu, D., G. D. Saxton, J. Everett, and A. Rahaman. 2022. “The Centrality of Ethical Utterances Within Professional Narratives.” Accounting History 27 (1): 75–94.
  • Nicoliello, M., and F. J. Aliabadi. 2022. “Accounting and Work in the Charities: The Case of an Italian Institution in the Nineteenth Century.” Accounting History 27 (2): 215–230.
  • Odartey-Wellington, F., and L. Wardley. 2022. “Making Disciplinary Information about Professional Accountants Available in the Public in Ontario.” Accounting Perspectives 21 (4): 643–662.
  • Olesen, T. 2022. “The Birth of an Action Repertoire: On the Origins of the Concept of Whistleblowing.” Journal of Business Ethics 179 (1): 13–24.
  • Opara, M., R. Rankin, R. Ling, and T. Le. 2022. “Public-Private Partnership in Alberta, Canada: A Path Dependence Perspective.” Accounting, Auditing & Accountability Journal 35 (9): 359–381.
  • Parker, R. H. 2022. “The Contingent Career Path of the Young George O. May.” Accounting History 27 (4): 667–673.
  • Pearson, R. 2022. “The Indigenous Origins of UK Corporate Financial Accountability: A Comment.” Business History 64 (3): 583–586.
  • Pianezzi, D., L. Cinquini, G. Grossi, and M. Sargiacomo. 2022. “Migration and the Neoliberal State: Accounting Ethics in the Italian Response to the Refugee Crisis.” Accounting Forum 46 (2): 134–159.
  • Power, S. B., and N. M. Brennan. 2022. “Accounting as a Dehumanizing Force in Colonial Rhetoric: Quantifying Native Peoples in Annual Reports.” Critical Perspectives on Accounting 87: 102278–23.
  • Quinn, M., J. Oliveira, and A. Santidrián. 2022. “Accounting Controls at the Society of Jesus – 1646 to 2005.” Journal of Management History 28 (2): 255–283.
  • Ratzinger-Sakel, N. V. S., and T. Tiedemann. 2022. “Fraud in Accounting and Audit Research (1926–2019) – a Bibliometric Analysis.” Accounting History Review 32 (2-3): 97–143.
  • Rautiainen, A., M. Järvenpää, and T. Mättö. 2022. “Non-IFRS and Changes in Accounting Institutions – Lessons from Nokia.” Accounting History 27 (4): 524–548.
  • Richards, D. W., S. L. U. Jalathge, and P. W. S. Yapa. 2022. “The Professionalization of Financial Planning in Australia: An Institutional Logics Perspective.” Journal of Public Budgeting, Accounting & Financial Management 34 (2): 238–256.
  • Roberts, D. H. 2022. “Follow in Footsteps: The First CPAs of 1896–1897 and Accounting Occupation Adoption by the Next Generation.” Accounting Historians Journal 49 (2): 73–89.
  • Rodrigues, L. L., and R. Craig. 2022. “Using Historical Institutional Analysis of Corporatism to Understand the Professionalization of Accounting in Latin America.” Accounting, Organizations and Society 97: 1–17.
  • Rogers, H., and L. Oats. 2022. “Transfer Pricing: Changing Views in Changing Times.” Accounting Forum 46 (1): 83–107.
  • Rossi, G. 2022. “Accounting and Work Relationships in an Eighteenth-Century Italian Household.” Accounting History 27 (2): 200–214.
  • Rutherford, B. A. 2022. “Individuating Assets and Liabilities in Financial Accounting.” Abacus 58 (2): 233–261.
  • Rutterford, J., and L. Hannah. 2022. “The Unsung Activists: UK Shareholder Investigation Committees, 1888–1940.” Business History Review 96 (4): 741–775.
  • Sadaka, S. F. 2022. “Challenges of IFRS Implementation in Emerging Economies: The Case of Lebanon.” Accounting History 27 (4): 497–523.
  • Sangster, A. 2022. “The Business Needs That Drove the Emergence of Double Entry: In Defense of Pacioli, Again … It is Time to Remove Those Dark Glasses.” Accounting Historians Journal 49 (1): 93–109.
  • Sangster, A. 2022. “Venetian 15th Century Bookkeeping as Taught by Marino De Raphaeli.” De Computis, Revista Española de Historia de la Contabilidad. 19 (1): 53–70.
  • Sangster, A., and F. Santini. 2022. “Lost in Translation: Pacioli's de Computis et Scripturis.” Accounting History 27 (3): 311–342.
  • Sidorova, M., D. Nazarov, and E. Listopad. 2022. “The Impact of Ideology on the Institutionalization of Correspondence Accounting Education in Soviet Russia (1929–1939).” Journal of Accounting Education 58: 1–19.
  • Skaerbaek, P. 2022. “My Self-Reflection on the Importance of Michael Power’s Book The Audit Society to my Research and Interest in Auditing.” Qualitative Research in Accounting & Management 19 (2): 129–136.
  • Skærbæk, P., and T. N. Themsen. 2022. “The Termination of Central Government Internal Auditing and the Emergence of the Innovation Society.” Financial Accountability & Management 38 (3): 360–375.
  • Slavíčková, P. 2022. “Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands.” Accounting Historians Journal 49 (2): 91–101.
  • Smith, L. M. 2022. “Examining Intersecting Lives: Luca Pacioli, Father of Accounting, and His Friend, Leonardo Da Vinci.” Accounting History 27 (3): 343–369.
  • Sojak, S. 2022. “Paweł Ciompa’s Econometric Theory of Bookkeeping.” Accounting History 27 (3): 370–392.
  • Steinfeld, F. 2022. “De-coding the Image of the Firm: Secret Reserves and Internal Financing in the German Chemical Industry,c. 1890–1916.” Financial History Review 29 (3): 310–325.
  • Sunder, S. 2022. “Comments On: Nohora Garcia, ‘Understanding Mattessich and Ijiri: A Study of Accounting Thought’.” Accounting, Economics, and Law: A Convivium 12 (4): 305–310.
  • Supiot, A. 2022. “From Subordination to Programming: The Deadlocks of Labour Governance by Numbers.” Accounting History 27 (2): 194–199.
  • Szychta, A. 2022. “Business Budgeting as a Tool of Scientific Management and Rationalisation in Poland in the Interwar Period.” Accounting History 27 (3): 393–424.
  • Tinkelman, D. P., and Q. Ling. 2022. “The Rise and Decline of LIFO.” Accounting Historians Journal 49 (2): 103–120.
  • Ullah, I., and A. Ali. 2022. “Government Accounting in Pakistan: Transition from a Legacy System to the New Accounting Model.” Accounting History Review 32 (2-3): 173–199.
  • Vasconcelos, A., A. Sangster, and R. L. Lima. 2022. “Avoiding Whig Interpretations in Historical Research: An Illustrative Case Study.” Accounting, Auditing & Accountability Journal 35 (6): 1402–1430.
  • Vidwans, M. P., and R. H. Whiting. 2022. “Century Plus Journeys: Using Career Crafting to Explore the Career Success of Pioneer Women Accountants.” Accounting, Auditing & Accountability Journal 35 (2): 355–384.
  • Wen, W., and A. Sonnerfeldt. 2022. “The Interplay Between Global Accounting Firms and National Institutional Contexts: The Establishment of the Big Four in China from 1978 to 2007.” Accounting History 27 (1): 95–124.
  • Yapa, P. W. S. 2022. “Professionalisation of Accounting in Developing Countries: 25 Years of Research.” Accounting, Auditing & Accountability Journal 35 (2): 439–462.
  • Zeff, S. A. 2022. “Arthur Andersen & Co. Thrice Petitioned the SEC to Reform GAAP, 1954–1965.” Accounting Historians Journal 49 (1): 61–82.
  • Zeff, S. A. 2022. “The IAPC’s International Auditing Guidelines and Its Controversial IAG 13 on the Auditor’s Report.” Accounting and Business Research 52 (1): 94–113.
  • Zeff, S. A. 2022. “A Note on the SEC’s Decision in 1964 to Remove Differences Between its Filing Requirements and Companies’ Annual Reports to Shareholders.” Accounting Historians Journal 49 (2): 129–134.

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