Accounting History

This article explores how political, religious and sectarian divisions influence the functioning of the exclusive professional accounting body in Lebanon. This article shows that this body is characterised by significant divisions among different groups of members, which has ultimately politicised the electoral processes as well as the functioning of its boards, over the years. In turn, this has drawn this body into broader divisions that are historically inherent to the Lebanese society. This article illustrates that the functioning of professional accounting associations in diverse contexts entails establishing conditions under which the coexistence of different groups is protected. Whether the difference is based on religion, sect, class or gender, confrontation should not be eliminated because it organises coexistence under potentially conflicting conditions.

Sami F Sadaka

Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

专业会计团体中的教派、宗教和政治分歧：以黎巴嫩为例

This article reviews the 25 years of Accounting History. Using bibliometric analysis, we provide a summary of bibliometric statistics to present an overview of the peer-reviewed journal's publication landscape. For this reason, we use a sample of 566 documents from the Scopus database between 1996 and 2021. We document publication and citation data indicating an increased rate of productivity and influence. We identify the leading authors, institutions and countries and find that most contributions stem from Australia-based affiliations. We also apply network analysis to reveal the major themes, collaboration patterns and existing relationships among topics. We discover that the journal displays global views that are not limited to the wisdom of one country. We classify dominant topics into 11 clusters and suggest promising avenues for future research.

Michail Nerantzidis

Stylianos Efstratios Vatis

Twenty-five years of <i>Accounting History</i>: A bibliometric analysis

《会计史》二十五年：文献计量分析

The function of nonprofit organisations (NPOs) in managing healthcare and poverty relief and the role of accounting and reporting in their management control systems have many implications for accounting historians. The present research examines the relationship between NPOs and local governments in the management of public services, particularly during health emergencies. Specifically, this study examines the institutional cooperation between the Grand Duchy of Tuscany, the Misericordia of Florence and the Santa Maria Nuova Public Hospital during the cholera epidemic of 1855–1862. This research applies a conceptual framework based on Michel Foucault's concepts of ‘governmentality’, ‘nosopolitics’ and the ‘government of the poor’ and Mitchell Dean's ‘technologies of government’ to the study of archival primary sources. This research makes several contributions to the accounting history literature regarding the involvement of NPOs in healthcare, including an original analysis of the role of accounting and reporting in the ‘government of the sick’ from a nosopolitical perspective.

Matteo Pozzoli

Marco Bellucci

Giacomo Manetti

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

机构合作应对疫情：意大利统一前佛罗伦萨仁慈堂的案例

This article explores the impact of federal government policy and societal trends on cost practices and management techniques used to support business structures within the United States between 1933 and 1939. These dates reflect the influence of the Great Depression in the USA. Specifically, we explore the influence of the National Industrial Recovery Act (1933) on the development of costing and pricing policies from the perspective of the social rule system theory. Using this theory and source documents from the ‘New Deal’ period and the National Industrial Recovery Act, the article explores the costing assumptions underlying the Act's definition of ‘cost’. The Act was enforced through government policy (1933 to 1935) and supported by the Blue Eagle symbol throughout the period. This resulted in a pseudo-competitive market structure where Blue Eagle costing (full cost recovery and earning a ‘fair and reasonable’ profit) became the basis for market pricing and business management.

Carol J McNair

Ciorstan Smark

Ted Watts

Greg Jones

Graham Bowrey

Accounting by decree: The impact of government policy on cost practices in the United States of America – 1933 to 1939

法令会计：美国政府政策对成本实践的影响（1933年至1939年）

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.

Carolyn Cordery

Delfina Gomes

Giulia Leoni

Karen McBride

Christopher Napier

Innovation in accounting historiography: Where to from here?

会计史学创新：未来何去何从？

The diversification and financial performance literature is ambiguous. To shed light on this relationship, quantitative and qualitative research was used to study the Canadian Pacific Railway (CPR) from 1883 to 2020. The CPR was selected because of its extensive archives and past range of diversification activities. Most of CPR's diversification investments were unrelated and unsuccessful. There is a statistically significant negative relationship between diversification and operating income/Tobin's Q. This negative relationship can become U-shaped or even positive by increasing operating income via reduced costs, improved conversion of inputs into outputs, and improved service to customers. The absence of diversification is not sufficient to significantly increase performance; satisfactory financial performance only comes from increasing operating income. These findings contribute to understanding the nuanced relationship between diversification and financial performance, highlighting the advantages of pureplay and the necessity for continuous financial performance improvement with related diversification and even pureplay.

Gary Spraakman

Stephan Fafatas

Davood Askarany

The Canadian Pacific Railway's diversification strategies: A financial performance story, 1883–2020

加拿大太平洋铁路公司的多元化战略：1883-2020年的财务表现故事

短名
Journal Impact	1.80
国际分区	BUSINESS, FINANCE(Q3)

ISSN	1032-3732, 1749-3374
h-index	33

涉及主题	政治学经济业务社会学会计历史法学管理哲学计算机科学地理考古艺术
出版信息	出版商: SAGE Publications Ltd，出版周期: ，期刊类型: journal，开源期刊: 否
基本数据	创刊年份: 1996，原创研究文献占比: 100.00%，自引率:35.30%， Gold OA占比: 33.75%

Accounting History

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Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

Twenty-five years of Accounting History: A bibliometric analysis

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

Accounting by decree: The impact of government policy on cost practices in the United States of America – 1933 to 1939

Innovation in accounting historiography: Where to from here?

Twenty-five years of Accounting History: A bibliometric analysis

Sectarian, religious and political divisions in a professional accounting body: The case of Lebanon

Institutional cooperation in handling epidemics: The case of the Misericordia of Florence during the Italian preunification period

Accounting by decree: The impact of government policy on cost practices in the United States of America – 1933 to 1939

The Canadian Pacific Railway's diversification strategies: A financial performance story, 1883–2020