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Accounting History
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Accounting History

Three Volume Set
Edited by:


© 2006 | 1 168 pages | SAGE Publications Ltd

In the last twenty years accounting history literature has been enriched by the widened examination of historical events from different paradigmatic perspectives. These debates have typically pitted "traditional" historians against "critical" historians.

The 47 articles in this three-volume set delineate the basic tenets of these rival paradigms. They include the work of prominent scholars from both camps.

Volumes I and II reach across key managerial and financial accounting topics. Volume III draws together literature in which paradigmatic issues have been debated heatedly and those that have reflected a tendency towards consensus and joint venturing.

 
VOLUME ONE
 
Introduction
 
PART ONE: SETTING THE STAGE: AN OVERVIEW
C J Napier
Research Directions in Accounting History
R K Fleischman, L P Kalbers and L D Parker
Expanding the Dialogue
Industrial Revolution Historiography  
S C Lodh and M J R Gaffikin
Critical Studies in Accounting Research, Rationality and Habermas
A Methodological Reflection  
P Miller, T M Hopper and R C Laughlin
The New Accounting History
An Introduction  
R C Laughlin
Critical Accounting
Nature, Progress and Prognosis  
B D Merino and A G Mayper
Accounting History and Empirical Research
L D Parker
`Presenting the Past'
Perspectives on Time for Accounting and Management History  
D Oldroyd
Historiography, Causality and Positioning
An Unsystematic View of Accounting History  
 
PART TWO: THE GREAT DEBATES
 
Managerial Accounting Topics
 
Rehabilitating British Industrial Revolution Costing
S Pollard
Accounting and Management
J R Edwards and E Newell
The Development of Industrial Cost and Management Accounting in Great Britain before 1850
A Survey of the Evidence  
R K Fleischman and L D Parker
British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management
 
Industrial Revolution: The Neo-Classical-Foucauldian Dialogue
H T Johnson
Early Cost Accounting for Internal Management Control
Lyman Mills in the 1850s  
R S Kaplan
The Evolution of Management Accounting
T N Tyson
Keeping the Record Straight
Foucauldian Revisionism and Nineteenth Century US Cost Accounting History  
K W Hoskin and R F Macve
Reappraising the Genesis of Managerialism
A Re-Examination of the Role of Accounting at the Springfield Armory  
T Boyns, J R Edwards and M Nikitin
The Development of Industrial Accounting in Britain and France before 1880
A Comparative Study of Accounting Literature and Practice  
 
VOLUME TWO
 
PART ONE: FINANCIAL ACCOUNTING TOPICS
 
Positive Accounting Theory
R L Watts and J L Zimmerman
Positive Accounting Theory
A Ten Year Perspective  
R V Mattessich
On the History of Normative Accounting Theory
Paradigm Lost, Paradigm Regained?  
T Mouck
The Rhetoric of Science and the Rhetoric of Revolt in the 'Story' of Positive Accounting Theory
 
Standard-Setting and the Conceptual Framework
R D Hines
The FASB's Conceptual Framework and the Maintenance of the Social World
J J Young and T Mouck
Objectivity and the Role of History in the Development and Review of Accounting Standards
T J Fogarty
Accounting Standard-Setting
A Challenge for Critical Accounting  
R A Bryer
A Marxist Critique of the FASB's Conceptual Framework
A M Tinker
Mickey Marxism Rides Again
S A Zeff
The Evolution of the Conceptual Framework for Business Enterprises in the United States
 
The Sombart Thesis
B S Yamey
Accounting and the Rise of Capitalism
Further Notes on a Theme by Sombart  
W N Funnell
Distortion of History, Accounting and the Paradox of Werner Sombart
 
PART TWO: PARADIGMATIC DISCOURSE AND DIATRIBE
 
The Critique of Traditional Historical Methodology
P Miller and C J Napier
Genealogies of Calculation
M G Keenan
A Defence of 'Traditional' Accounting History Research Methodology
R A Bryer
The Struggle for Maturity in Writing the History of Accounting, and the Promise - Some Reflections on Keenan's Defence of 'Traditional' Methodology
 
The Impact of the Present upon the Past
G D Carnegie and C J Napier
Critical and Interpretive Histories
Insights into Accounting's Present and Future through Its Past  
R K Fleischman and T N Tyson
Archival Researchers
An Endangered Species?  
 
VOLMUE THREE
 
PART ONE: FOUCAULT VERSUS MARX
R E Stewart
Pluralizing Our Past
Foucault in Accounting History  
D J Cooper and A M Tinker
Accounting and Praxis
Marx after Foucault  
P Armstrong
The Influence of Michel Foucault on Accounting Research
K W Hoskin
Boxing Clever
For, against and beyond Foucault in the Battle for Accounting Theory  
 
PART TWO: TRADITIONALISTS IN CRITICAL CLOTHING
W N Funnell
Accounting for Justice
Entitlement, Want and the Irish Famine of 1845-7  
S P Walker
Expense, Social and Moral Control
Accounting and the Administration of the Old Poor Law in England and Wales  
R K Fleischman, D Oldroyd and T N Tyson
Monetizing Human Life
Slave Valuations in US and British West Indian Plantations  
 
PART THREE: A THEME OF MUTUAL CONCERN: US SCIENTIFIC MANAGEMENT
H T Johnson and R S Kaplan
Efficiency, Profit and Scientific Management
1880 - 1910  
P Miller and T O'Leary
Accounting and the Construction of the Governable Person
T M Hopper and P Armstrong
Cost Accounting, Controlling Labour and the Rise of Conglomerates
M A Ezzamel, K W Hoskin and R H Macve
Managing It All by the Numbers
A Review of Johnson and Kaplan's 'Relevance Lost'  
R K Fleischman
Completing the Triangle
Taylorism and the Paradigms  
 
PART FOUR: CONCILIATION AND JOINT VENTURING
R K Fleischman, K W Hoskin and R H Macve
The Boulton and Watt Case
The Crux of Alternative Approaches to Accounting History?  
W N Funnell
Preserving History in Accounting
Seeking Common Ground between 'New' and 'Old' Accounting History  
W-F Chua
Historical Allegories
Let Us Have Diversity  

“This Eighth Edition of the familiar Baskerville opus is easily the most up-to-date version ever printed. Two new chapters add needed subjects to the past array: “Starting Your Own Business” and “ The Digital Age.”  The latter, discussing downloading, digital hardware, and copyright initiatives, is a welcome relief for those of us attempting to keep up. I’ve always been a fan of the text since it is the only one that is truly comprehensive in scope.  Baskerville covers the waterfront.  No other book even attempts to do this.”    

Tim Hays
Elmhusrt College
Past-President of Music and Entertainment Industry Educators Association

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ISBN: 9781412918701
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