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This paper enters historical spaces to find the relationship between accounting, children, and education. Researchers use a systematic literature review to explore all references about child accounting. References are not limited to space and time in order to open up transdisciplinary opportunities in accounting research. History tells us that child accounting has existed since 1862 and is still practiced today. Child accounting has the potential to handle the human soul. Unfortunately, child accounting only covers part of a child’s life, only at school. In fact, careful handling of children’s mental health requires a holistic understanding of children’s lives not only at school but also at home. Home is the first place where children live and receive love from their parents. Not only that life outside of school must also continue to be carried out by parents as the main holders of child accounting. Finally, the new child accounting agenda finds new relationships not only between accounting, children, and education but also with love. These four things are intertwined to form a better civilization. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the 'merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise 'balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' 'capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB's content and functions and might be labelled 'Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages. [ABSTRACT FROM AUTHOR]

The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ. [ABSTRACT FROM AUTHOR]

This paper calls for greater ethical standards in the peer review process. Critical analysis through the lens of the COPE Ethical Guidelines for Peer Reviewers is performed on two reviews received on different versions of a paper from two different journals. Both are relentlessly negative. Neither is executed ethically. No justifiable significant criticism is evident. Both appear influenced by confirmation bias. One is characterized by apparent misreading of both the paper and the reviewer's sources, plus failure to check criticism was valid. The rhetorical style of the other diminishes clarity, introduces ambiguity, and bewilders. It conveys overwhelming negativity with no supporting substance. This paper is the first to contribute to this theme in both the accounting and the accounting history literature. It is hoped it will encourage reviewers to be ethical, that it results in unethical reviews being more readily detected, and authors being better equipped to address reviewer comments. [ABSTRACT FROM AUTHOR]

This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result. JEL Classifications: M41; N83. [ABSTRACT FROM AUTHOR]

Copyright of International Anatolian Journal of Social Sciences / Uluslararasi Anadolu Sosyal Bilimler Dergisi is the property of Uluslararasi Anadolu Sosyal Bilimler Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The given document is an editorial from the journal Accounting History. It announces the May issue of the journal and expresses gratitude to contributors and reviewers. The issue includes articles on various topics, such as the commercialization of the university system, the development of aptitude testing in accounting, the transfer of accounting knowledge between Italy and Romania, the spread of ideas in Britain after WWI, and the role of accounting in supporting American slavery. The articles highlight the flexibility of accounting in representing both positive and negative aspects of historical events. [Extracted from the article]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The impact of the COVID-19 pandemic caused significant problems in the banking industry’s profit and loss report which showed a decline of 18.565 billion which occurred in 2020. At the beginning of 2019, the profit and loss statement of banking companies was 34.478 billion but now at the end of 2020, the profit and loss statement of banking companies is 15.913 billion (Indonesian Banking Statistics - July 2021, 2021). The purpose of this study was to determine the role of self-assessment as a moderating variable in the influence of risk management and leverage on financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling. The research method used is a quantitative approach using multiple regression analysis and moderate regression analysis (MRA) using the SPSS version 25 program. The results of this study are credit risk (NPL), leverage (DER), and hurt financial performance (ROA); liquidity risk (LDR) does not affect financial performance (ROA), self-assessment can moderate the influence of credit risk (NPL), liquidity risk (LDR) and leverage (DER) on financial performance (ROA). The researcher hopes that this research can provide implications and support for the development of accounting science, espec [ABSTRACT FROM AUTHOR]

The essay by Ray Ball explores the topic of general price level accounting (GPLA) and specific price level accounting (SPLA), specifically current cost accounting (CCA), and why these systems were not widely adopted by standard setters. Ball argues that GPLA and SPLA are misleading because they assume that inflation and real economic activity are independent, when in fact there is a negative correlation between inflation and real output. This means that inflation-adjusted historical costs do not accurately reflect current values. The essay also discusses the weaknesses and conceptual issues of CCA, as well as the role of politics in standard setting. While GPLA and CCA are not widely used in countries with low inflation rates, they remain relevant in hyperinflationary economies. [Extracted from the article]

This document is an editorial that provides a summary and commentary on a special issue of a journal focused on accounting and natural disasters. The editorial highlights the various articles included in the special issue, which cover a range of disasters and time periods in different countries. The articles explore the role of accounting in disaster response, recovery, and prevention, and emphasize the importance of understanding the historical context and impact of natural disasters. The editorial also calls for further research in this area, particularly in underrepresented regions and disaster types. [Extracted from the article]

This study compares the healthcare management systems for cholera epidemics in Italy before and after the Crispi-Pagliani Health Reform of 1888. Specifically, we compare the monitoring, accounting, and reporting systems of deaths and infections during the 1884 and 1893 epidemics. Based on an econometric analysis of data from the Italian National Statistical Institute, we demonstrate that the post-reform system was more effective in reducing deaths by optimising medical personnel allocation in areas with higher epidemic intensity. From a Foucauldian perspective, we provide insights into the role of accounting in supporting noso-politics, bio-politics, and bio-power. Further, this study advances our understanding of reporting systems and the dynamics that governments trigger as part of strategies for preventing or containing contagion during epidemics. Finally, this study supports the use of econometrics in accounting history. [ABSTRACT FROM AUTHOR]

The objective of this article is to describe instances of charity accounting relating to a natural disaster in Sweden and to analyse the relationship between charity accounting and dimensions of moral conception prevailing in Sweden in the second half of the nineteenth century. Drawing on accounts of the Stockholm Relief Committee for Norrland, a temporary charity organisation established during the Swedish Famine of 1867–1869, the study shows that moral conceptions affected not only the distribution of relief but also what was accounted for. There are also indications that accounting was used to enhance the morality of the propertied class to act in the interest of those in need. In this way, the broader social implications of accounting history are considered, and previous conceptions of accounting as a one-sided technology exclusively favouring propertied interests and enhancing the morality of the poor are challenged. [ABSTRACT FROM AUTHOR]

This article focuses on the 1923–1937 period when the rise of Benito Mussolini's Fascist regime drove public works programmes. The 1908 earthquake almost destroyed Messina and, in the Fascist period Angelo Paino, the new Metropolitan Archbishop of Messina, fostered the reconstruction of the ecclesiastical heritage of the city and surrounding villages. Primary and secondary sources were collected and analysed to investigate the role of accounting and calculation practices in interpreting the urban reconstruction programme that the Fascist government actively supported. This research contributes to accounting history research adding the new reading of accounting, disasters and urban reconstruction, and highlighting the relations between the Fascist regime and the Catholic Church within an urban reconstruction programme following one of history's major catastrophes. We obtained several findings, including an interpretation of the Fascist regime's reconstruction of the city's churches and key public buildings as an instrument of consensus among the Catholic electorate. [ABSTRACT FROM AUTHOR]

The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines whether comparability of financial statements increased between Eastern and Western European countries after IFRS adoption. The research is empirical, analysing companies before and post adoption, while bringing forward up to date concepts, beneficial for future research. Policymakers proclaim their policies are rooted in evidence and often turn to academic researchers for impartial and reliable evidence. In view of the fact that a significant number of studies have been conducted thus far, the present paper attempts to further emphasize the positive impact of IFRS implementation. [ABSTRACT FROM AUTHOR]

Members of the ASEAN accountant community are required to participate in the Continuing Professional Development (CPD) Programme as part of the lifelong learning program for accountants. One of the activities of the CPD Program is to carry out a conference presentation (CP), whereby presenters discuss issues and offer solutions in accountancy organisations and professional development in the region. This study examined the move structure of the CP presented by professionals who contribute to the development of accounting services, the accountancy profession, and the ASEAN Economic Community (AEC). The data consist of 13 conference presentations collected from the ASEAN Federation of Accountants (AFA) conference. The presenters are non-native speakers representing organisations that provide accounting services in the ASEAN region. Data were audio recorded and then transcribed. The findings showed that the presentations contain a structure that discusses the organisation's concerns and solutions for accountancy issues. It includes presenting the background of the study, the need for the proposed solution, describing the solutions, and evaluating the results. This study provides insight into the move structure of a conference presentation in a CPD program. It highlights the professional competence and professional practice of a disciplinary-based CP by accountants in the ASEAN region. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach: The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework. Findings: The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework. Research limitations/implications: The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making. Originality/value: The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries' firms and be used to harmonise diverse accounting practices by other industries. [ABSTRACT FROM AUTHOR]

Purpose: A total of 25 years of research on the audit society has provided rich and engaging accounts of the ways in which rituals of verification have conditioned organizations and individuals to think and act. In contrast, this paper aims to explore the possibility of conditions through which things and spaces are enacted to be non-auditable. Design/methodology/approach: Using the concept of proliferation and rarefaction (Callon and Law, 2005), the paper adopts a case-comparison design to explore two empirical sites. The first investigates a vast excess of audit structures against the case of the biggest corporate fraud in German accounting history, the Wirecard scandal. The second discusses the configuration of Tinder, the most popular provider of mobile dating and the absence of visible verification mechanisms. Findings: The paper argues that things can become non-auditable through two mechanisms. Based on the two empirical sites, non-auditability can happen through an overload of auditable resources or, through the withdrawal of required resources. The paper discusses the consequences of this finding and suggests avenues for future research on non-auditability. Originality/value: While accounting scholars have extensively addressed the audit explosion and traced how audit practices have journeyed into ever more novel terrains, this paper discusses forms of escape from the value-subverting and reductive accounts incorporated in the audit society. It thereby points to conditions under which accounting ends. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this paper is the brief exploration of the paradigms- models of accounting information processing. The classic paradigm of batch accounting, which has its origins in Luca Pacioli, is currently subject to the concerted assault of new technologies. We are witnessing a period of technological transformations and in the economic-legal environment with a major impact on accounting, the theory and practice of information systems of entity accounting. How could we describe the changes to the accounting of companies, entities? We are aware of the difficulties of penciling in the multiple trends that influence the organization of entity accounting. Accounting standardizers, public accounting regulatory bodies, accounting professionals, members of academic bodies in universities - we are all facing new perspectives of the development of Accounting, but also new challenges. The classic flows of the processing of identifiable data are transformed by the new provisions of the legal regulatory framework. [ABSTRACT FROM AUTHOR]

The Accounting Historians Journal is an international journal that focuses on the development of accounting thought and practice. It welcomes research that provides a historical perspective on contemporary accounting issues. Authors are encouraged to clearly specify the research issue, describe the research method, and consider the social, political, and economic contexts of the time period examined. The journal also accepts submissions for a section called Salmagundi, which includes responses to past articles, book reviews, and other historical work. Manuscripts should be submitted through the Manuscript Submission and Peer Review System, and authors are responsible for disclosing any conflicts of interest. The review process involves an initial review by the editor, formal review by associate editors and reviewers, and revisions based on reviewer comments. The journal has a policy on plagiarism and takes steps to prevent conflicts of interest among editors and reviewers. [Extracted from the article]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This paper aims to provide the literature review seeking an answer whether energy can be used as a universal equivalent instead of money. Methodology: The author conducted a review of available literature and data sources related to the money theory and energy concept of money. Findings: It was found that the definition of energy as a general equivalent has a contextual and dynamic nature, and this field’s consolidation and logical expansion require a conceptual review. In this study, we talk about the basic principles of the energy concept of money: origin, recognition, and circulation. Throughout this paper, we explore key aspects of this new agenda, demonstrating that energy is at the heart of money circulation. Research limitations: It is suggested three areas for future research: quantifying the stability of energy price in the context of fiat money in dynamics, technological implementation of transactions, and the development of accounting technologies. Practical implications: Consolidating the available literature and providing suggestions on how money theory can be developed in light of the current energy challenges. The author’s approach the energy concept of money from an interdisciplinary perspective, including knowledge of economics, business, accounting, payment systems, law, and philosophy, to reflect on their own experiences. The energy concept of money in this study refers to the use of energy in a broad sense as a universal equivalent, the role of which is played today by money. Originality: In this paper, the author seek to contribute to a deeper understanding of the energy basis of money by exploring the conceptual and empirical relationship between money, trust, and energy. [ABSTRACT FROM AUTHOR]

John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trust and confidence with the Treasury and Bank of England. This provided space for Venner to develop unorthodox financing schemes, including black market foreign currency transactions, which generated millions of pounds of currency and made a major contribution to the war effort. Venner died in 1955 at age 52. This biographical microhistory, using archival sources, brings his story out of the shadows and demonstrates how an eminent chartered accountant navigated the unorthodox world of the SOE during the Second World War. Data Availability: All data used are available from the public sources cited in the text, apart from the transcripts of the two James Venner interviews. [ABSTRACT FROM AUTHOR]

This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D. in accounting, her influence stretched far beyond these lofty accomplishments. Hale recognized the power and responsibility that educated individuals have to positively impact humankind. She overcame a childhood in an orphanage to impact the lives of countless individuals spanning multiple geographies and across decades. Her impressive life's work as an accounting educator is even more momentous considering the systemic obstacles to achievement faced by both Blacks and women of the time. Hale's life was the epitome of one well-lived in service to others and society as a whole, with an impact that is still evident today. JEL Classifications: I23; M41. [ABSTRACT FROM AUTHOR]

The Internal Revenue Service (IRS) is charged with enforcing the U.S. tax code and has historically fulfilled this charge efficiently. The IRS is among the most cost-effective government agencies, costing just 33 cents for each $100 it collects (Internal Revenue Service (IRS) 2021a). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance, and they increase actual detection, which identifies noncompliers; both roles help to improve revenue collection. Technology-supported taxpayer service increases the cost-efficiency of the agency and taxpayer satisfaction. This study provides a historical overview of the computerization of the IRS, noting obstacles, like budget constraints, politicization of the agency, historically short leadership tenure, risks associated with private-sector contracts, and taxpayer privacy concerns. [ABSTRACT FROM AUTHOR]

This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company's liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14. [ABSTRACT FROM AUTHOR]

This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text. [ABSTRACT FROM AUTHOR]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article introduces the Special Issue of Accounting History on the topic of accounting and the exploitation of the natural world. After exploring the ambivalent nature of the word 'exploitation', with both positive and negative senses, the article reviews some earlier contributions to the historical accounting research literature relevant to the Special Issue. The four substantive research papers in the Special Issue are discussed and put into broader contexts, and the article identifies some potentially fruitful avenues for further research into how accounting has been implicated in the exploitation of the natural world in the past. The article concludes with brief tributes to two recently deceased accounting academics, Professor Tom Schneider and Professor Mike Jones, whose contributions to the Special Issue and to stimulating research into accounting for biodiversity, respectively, are acknowledged. [ABSTRACT FROM AUTHOR]

We contribute to the accounting history and canal literature and the growing interest in environmental reporting by examining the philosophical approaches evident in the accountability documents of two historical canal projects, the Erie and Rideau Canals. We examine official records of the construction of these canals to identify sentences containing terms related to the environment and classify each sentence according to the environmental philosophy reflected. Of the three main streams of environmental ethics, we find evidence of both virtue ethics and utilitarian philosophical perspectives in the accounts, although the utilitarian perspective dominates. There is only sparse evidence of a deontological approach. We find differences in the ethical themes focused on each canal consistent with the degree of settlement nearby. We also find evidence of some common themes for both canals when analysed by the key phase of their planning and construction activities. We also consider the implications of these findings. [ABSTRACT FROM AUTHOR]

Purpose: This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century. Design/methodology/approach: The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss. Findings: By analysing the earliest ecological and environmental "accounts" recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered. Research limitations/implications: The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research. Practical implications: Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting. Social implications: There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting. Originality/value: This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Universal history as an historiographical genre can trace its origins back to the Greek historian Polybius (c. 200-c. 114 B.C.E.), who interpreted the rise of the Roman Republic as the predominant Mediterranean power between 246 and 146 B.C.E. not as an isolated national event but as a world historical event, through which the individual histories of Rome and the territories it conquered were aligned as a single body ( I sômatoeidês i ) with a single goal ( I telos i ). Emphatically rejecting teleological and deterministic accounts of history as unwarranted fictions, as attempts to substitute orderly mental constructs for a multifarious and fragmented empirical reality, Volney took a more radical, indeed suspicious, view of historiographical constructivism than d'Aubigné and Herder had. Slightly later, Sima Qian (c. 145-c. 86 B.C.E.), the court historian of the early Han Dynasty, produced the first Chinese version of a universal history, a chronically and thematically organized account of the two millennia of China's history from its (legendary) origins to Sima Qian's own time. The genre of universal history has its own history, however, and a principal aim of this special issue of I I.H.R. i is to explore some of the variety and complexity of that history. [Extracted from the article]

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Although widely acknowledged as a foremost event of the Victorian age, accounting aspects of the Great Exhibition of 1851 have received limited attention. This article analyses accounting, control and audit at what was the first 'universal' Exhibition. Specific foci include the adoption of a cash-based accounting and financial reporting regimen, systems for protecting substantial volumes of cash and the nature of external and internal auditing. Insights are provided into the contemporary operation of these practices in a substantially unexplored setting. Visibility is also given to the role of the backstage personnel in the accounting and finance function, particularly the Financial Officer, who applied knowledge and skills drawn from the Commissariat Service. The latter analysis augments our understanding of the significance of the military in the development of accounting in nineteenth-century Britain. The study reflects on the research potential of exhibitions as a site for exploring diverse themes in accounting history. [ABSTRACT FROM AUTHOR]

Italian accounting history studies have greatly contributed to the international academic debate, thanks both to their scientific quality and to the rich presence in Italy of archives and historical artifacts. This article analyses the growth of the scientific contributions of Italian scholars in international journals, providing insights into future research directions. The study adopts a bibliometric analysis based on the similarity visualisation technique. 145 articles published between 1993 and 2022 are analysed using the VOSviewer software. The findings of the study show a growing number of publications in international journals by Italian scholars, particularly from 2017 (72 articles). The findings also reveal the existence of four main thematic clusters:governmentality, accounting and accountability practices, power and accounting, and cost accounting and institutional theory. Hence, the article aims to map, systematise and deepen these contributions in such a way as to identify the most important research fields, providing insights into the most recent developments of Italian accounting history studies. [ABSTRACT FROM AUTHOR]

Contributing to the expanding examination of the accounting policies that facilitated slavery's persistence in the United States, this study examines the Gradual Abolition Act of 1804 of New Jersey, the last Northern state to emancipate enslaved humans. New Jersey's Act included a provision for payments to white 'masters' for the care of children born after the Act to mothers who were – and remained – enslaved. These payments were considered a form of 'compensated abolition' and were included in the Act because prior efforts to persuade enslavers in New Jersey to agree to an eventual end to human enslavement had failed. With a focus on the children in Montgomery Township, this article investigates how the State of New Jersey disbursed the funds for this provision, and expands on previous research on the role of accounting for slavery by examining the crucial role states – including Northern states that are often overlooked in studies of United States' slavery – played in perpetuating this brutal system. [ABSTRACT FROM AUTHOR]

The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be put aside for the moment? We start from the position that accounting history continues to matter and that accounting history researchers have developed their perspectives and methodological and theoretical approaches considerably since the early 1990s in terms of diverse fields and topics of research. This article aims to explore how accounting history research can expand by seeking innovation in theories, sources, methodologies and writing. It demonstrates that accounting history is not static and researchers can contribute to its further recognition and dissemination. Through the innovative study of the past, researchers may continue to contribute to new and informed ways for the world to be managed and governed. [ABSTRACT FROM AUTHOR]

The findings of the study indicates that the pandemic had a significant and positive association with audit fees and abnormal audit fees, suggesting that the threat of risk, complexity and legal liability circumstances resulting from the pandemic can be compensated for charging higher audit fees. The COVID-19 pandemic is also likely to have a lasting impact on the accountancy profession, as noted by the International Federation of Accountants (IFAC): Like every profession, accountancy will emerge from COVID-19 changed. The paper notes that the COVID-19 pandemic might present a challenge for accounting and auditing for modern slavery, as the pandemic may have exposed the victims to further exploitation. In addition, [38] demonstrated that during the COVID-19 pandemic, INGOs focussed on keeping their donors' attention and their fund flow, rather than providing more information on the impact of the COVID-19 pandemic on their performance and governance changes. [Extracted from the article]