This article was downloaded by: [University of Virginia,

Charlottesville]
On: 12 December 2014, At: 01:21
Publisher: Routledge
Informa Ltd Registered in England and Wales Registered Number:
1072954 Registered office: Mortimer House, 37-41 Mortimer
Street, London W1T 3JH, UK

European Accounting
Review
Publication details, including
instructions for authors and subscription
information:
http://www.tandfonline.com/loi/rear20

Special Section:
Mapping variety in the
history of accounting
and management
practices
Salvador Carmona & Luca Zan
Published online: 25 May 2010.

To cite this article: Salvador Carmona & Luca Zan (2002) Special
Section: Mapping variety in the history of accounting and management
practices, European Accounting Review, 11:2, 291-304, DOI:
10.1080/09638180220125526

To link to this article: http://dx.doi.org/10.1080/09638180220125526

PLEASE SCROLL DOWN FOR ARTICLE

Taylor & Francis makes every effort to ensure the accuracy of

all the information (the Content) contained in the publications
on our platform. However, Taylor & Francis, our agents, and our
licensors make no representations or warranties whatsoever as
to the accuracy, completeness, or suitability for any purpose of
the Content. Any opinions and views expressed in this publication
are the opinions and views of the authors, and are not the views
 of or endorsed by Taylor & Francis. The accuracy of the Content
should not be relied upon and should be independently verified
with primary sources of information. Taylor and Francis shall not
be liable for any losses, actions, claims, proceedings, demands,
costs, expenses, damages, and other liabilities whatsoever or
howsoever caused arising directly or indirectly in connection with,
in relation to or arising out of the use of the Content.

This article may be used for research, teaching, and private

study purposes. Any substantial or systematic reproduction,
redistribution, reselling, loan, sub-licensing, systematic supply,
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

or distribution in any form to anyone is expressly forbidden.

Terms & Conditions of access and use can be found at http://
www.tandfonline.com/page/terms-and-conditions
 The European Accounting Review 2002, 11:2, 291304

Special Section: Mapping variety in the

history of accounting and management
practices
Salvador Carmona
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

Carlos III University, Madrid

Luca Zan
University of Bologna

ABSTRACT
Research in accounting history is overwhelmingly dominated by studies addressing
Anglo-Saxon settings of the period 18501940. In spite of the many perceptive insights
arising from those investigations, such a tiny time-space intersection overlooks other
historiographies that are equally important to advance understanding in accounting
history. This article calls for mapping variety in the history of accounting and
management practices by expanding the dimensions of time (i.e., history of the present
but also of proto-industrial settings and ancient history) and space (i.e., Africa,
Continental Europe, Islam, Latin-America, etc) that characterize present focus of
accounting history research.

1. INTRODUCTION
Research in accounting history witnessed a golden age during the 1990s. The
notion that history matters appealed to scholars who previously perceived
accounting history as an overspecialized eld of research (Jones, 1997).
Wider acceptance of accounting history resulted in the publication of new
academic journals (i.e. Accounting History, AH; Accounting, Business and
Financial History, ABFH ), the celebration of new accounting history events
(i.e. a workshop series of the EIASM; International Accounting History Confer-
ences), and the publication of special issues on accounting history in top-tier,
premier outlets: Accounting, Organizations and Society (AOS, 1991); Accounting,
Auditing and Accountability Journal (AAAJ, 1996); and Critical Perspectives on
Accounting (CPA, 1998). 1 Articles published in such special issues exerted an
enduring in uence on the development of accounting history research. The

Address for correspondence

Salvador Carmona. Carlos III University, Departamento de Economa de la Empresa,
Calle Madrid, 126. 28903 Getafe (Spain). E-mail: scarmona@eco.uc3m.es

Copyright # 2002 European Accounting Association

ISSN 0963-8180 print=1468-4497 online DOI: 10.1080=09638180220125526
Published by Routledge Journals, Taylor & Francis Ltd on behalf of the EAA
 292 The European Accounting Review

seminal contribution of Miller et al. (1991), for example, signalled the advent of
the new accounting history. Further, Carnegie and Napier (1996) provided the
particulars of a research agenda for critical and interpretive approaches to
accounting history research, whereas Merino (1998) rendered visible the chal-
lenges and opportunities of conducting critical research in accounting history.
In a context characterized by such dynamism, a learned reader might well
wonder about the motivation for a new, special issue in accounting history. An in-
depth examination of articles published in the three above-mentioned special
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

issues in non-specialist accounting history journals (i.e. AOS, 1991; AAAJ, 1996;
CPA, 1998) may provide some insights into this Special Section of the European
Accounting Review (i.e. Carmona, 2001). First, only one out of the eighteen
papers published in the special issues is af liated to a non-Anglo-Saxo n
university (i.e. Jonsson, 1991). Second, just three out of the eighteen articles
published in the special issues examine evidence gathered from non-Anglo-Saxo n
environments (Gallhofer and Haslam, 1991; Jonsson, 1991; Thompson, 1991).
Third, a signi cant portion of archival-based papers concentrates on issues that
occurred in the period 18501940 (for exceptions, see Jonsson, 1991; Robson,
1991; Thompson, 1991; Young and Mouck, 1996).2 Fourth, citation analyses
depict the following results: (i) 92.57% (1,122) of all citations refer to either
accounting history pieces that focus on an Anglo-Saxon context or theoretical
frameworks outlined by scholars af liated to an Anglo-Saxon higher education
institution; (ii) 3.21% (39) of all citations refer to investigations that addressed
settings different from the Anglo-Saxon ones; (iii) 3.79% (46) of all citations
refer to works published in languages other than English. Interestingly, 84.78%
(39) of such non-English-language citations are concentrated in just two pieces
(i.e. Gallhofer and Haslam, 1991; Jonsson, 1991). In short, examination of papers
published in the special issues that have in uenced accounting history during the
last decade shows that most pieces are authored by scholars af liated with Anglo-
Saxon universities; address Anglo-Saxon settings; focus on a considerably
narrow time period; and overlook other historiographies.3 In view of such results,
we may well paraphrase Scott (1995: 146) to suggest that it is dif cult, if not
impossible, to advance understanding in accounting history if all our cases are
embedded in contexts characterized by a tiny spacetime intersection.
In contrast to the uniformity that characterizes present research in accounting
history, pluralism constitutes the driving notion of this Special Section of the
European Accounting Review. Our understanding of a pluralist approach to
accounting history research encompasses dimensions of space and time focus.
Such an approach, thus, departs from previous highlights of pluralism inspired by
enlightened or open-minded attitudes within a strict Anglo-Saxon research
agenda. In such a setting, real claims to cultivate the growing diversity inside
the accounting history debate (Merino, 1998: 614) ultimately result in consider-
able ignorance of other research traditions, as noted above (see Zan, 1994;
Hernandez-Esteve, 1996a, 1996b; Lemarchand, 2000).4
An exhaustive representation of pluralism in accounting history research
cannot be depicted in a single Special Section and, thus, our purposes are
 The history of accounting and management practices 293

more modest. First, we attempt to illustrate the challenges scholars face as they
seek to conduct investigations that effectively capture the missing pluralism in
accounting history. Second, papers included in this Special Section illustrate the
constitutive elements of such approach to research in accounting history and
equally depict the tension between perspectives, scopes and research traditions
that characterize this attempt to map variety in the history of accounting and
management practices.
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

2. CALLING FOR MAPPING VARIETY IN THE HISTORY OF

ACCOUNTING AND MANAGEMENT PRACTICES
Adoption of a pluralist approach to the history of accounting and management
practices stresses understandings of the past that go beyond the dominant
perception of accounting history as an over-specialized discipline. The latter
notion is widely shared by mainstream accounting research and explains the low
pro le of accounting history in both Ph.D. programmes and career development
criteria of well-regarded universities and business schools. The former
approach, conversely, encompasses accounting history as a discipline that
might advance knowledge about the disruptive nature of many accounting and
managerial developments which, we contend, remain largely unexplained by
mainstream accounting and management theories (i.e. the emergence of cost
management practices in monopolistic organizations: Hoskin and Zan, 1997;
Carmona et al., 2002; Alvarez-Dardet et al., this issue). Therefore, a pluralist
approach to accounting history research might serve purposes of identi cation of
anomalies and contexts that do not t within a particular theory and, thus, are
subject to the falsi ability criterion (Popper, 1935).
Such procedure, we contend, is quite common in some well-regarded elds of
research close to accounting and management. For example, a similar procedure
is often used within the debate about the theory of the rm, where anomalous
governance structures (what is sometimes referred to as the socialist rm: cf.
Williamson, 1985) are used to falsify the neoclassical theory of the rm within a
game-theory approach (cf. Aoki, 1984). A perception of accounting history
research that stresses its role within the falsi ability criterion implies a revision of
some of the underlying assumptions of accounting history research (i.e. as a tool
for theory making more than simply storytelling: Zan, 2001). Such revision, we
contend, may be accomplished by referring to dimensions of space location and
time focus, which in turn might highlight the foundations of a pluralist approach
to accounting history research.

Space(s) in accounting history research

There exist remarkable intellectual and institutional differences between Anglo-
Saxon and continental traditions in business and economics. From the standpoint
of economic history, such differences have been aptly summarized by Toninelli
 294 The European Accounting Review

(1999: 66), who refers to the pervasiveness of the juxtaposition between the two
approaches in contemporary culture. It evokes and incorporates at the same time
the antithesis between the two cultures, literature and science; between logic and
rhetoric; between analysis and interpretation; between conceptual clari cation
and elaboration of world views. In business economics, a close eld to
accounting history, the antagonistic views between the Anglo-Saxon academia
and its continental counterparts simply bring about a thorough neglect of the
entire discipline by Anglophone scholars (i.e. Zan, 1994; Zambon, 1995).
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

As shown in our analysis of articles published in the three special issues, the
international perception of accounting history largely relies on contributions
authored by Anglo-Saxon scholars (Fleischman and Radcliffe, 1999; Miller et al.,
1991). Admittedly, such contributions are instrumental in the process to surmount
over-specialized understandings of accounting history but, equally important,
constrain the present notion of the discipline to the institutional elements and the
intellectual environment that characterizes the Anglo-Saxon settings. Further, the
constitutive elements of such an understanding of accounting history overwhelms
the market of research publications and instils in it a steady process of
globalization that pervades both traditional and new accounting historians.
Such a dominant perception of the discipline ultimately bears a considerable risk
of extinction for long-standing national and regional traditions in accounting
history research. For example, the international community of accounting
historians may well bene t from insights of investigations into practices deployed
in continental Europe during the Renaissance and Baroque periods, or in the
Muslim society (Zaid, 2001). In short, further knowledge of historiographies that
have been widely neglected by mainstream investigations in accounting history
would enhance understanding about the aims and scope of the discipline (cf. also
Hernandez-Esteve, 1996a, 1996b).
Mapping variety in the history of accounting and management practices does
not imply any sort of anti-global, chauvinistic position of resistance towards
research arising from English-speaking settings. In contrast, we call for an
intermediate position of accounting history research that encompasses national
and regional differences in practices and narratives (Previts, 2000; Boyns and
Berland, this issue) and enables international visibility to investigations on proto-
industrial settings (i.e. Carmona et al., 2002; Hoskin and Zan, 1997), anom-
alous organizations (i.e. churches; Quattrone, 2001), and the imposing role of the
state in some continental settings (i.e. Alvarez-Dardet et al., this issue; Annisette
and Macias, this issue).
Further, mapping variety in accounting history does not merely imply
investigation of practices and professions in settings other than the Anglo-
Saxon one (i.e. Parker, this issue). As aptly observed by Walker (this issue),
pluralism is not only concerned with making comparisons between nation-states,
but it is also about tracking the complex occupational histories within them. As
noted by Walker (this issue), mapping variety involves, for example, to explore
the reasons why accountants in Scotland with their closely de ned vocational
 The history of accounting and management practices 295

realm attained professional standing before their more occupationally diverse

brethren in England.
Accordingly, we welcome the sparse, though growing, number of studies that
adopt such a pluralist perspective within the Anglo-Saxon contexts (see Preston
and Oakes, 2001; Boyns and Berland, this issue; Macve, this issue; Parker, this
issue; Walker, this issue), as shown by those addressing the entwinement between
accounting and imperialism. For example, Neu (2000) studies how accounting
discourses were deployed over rst-nation people in Canada during 183060
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

within the logic of imperialism and in the context of colonial systems of

government. In a similar vein, Annisette (2000) investigates the role of the
imperialism in the education and certi cation of accountants in Trinidad &
Tobago. Lastly, practices to deter the access of entire communities to the
profession have also enhanced understanding of professionalization in Anglo-
Saxon contexts, as shown by Hammond and Streeter (1994), who investigated
why African-Americans were excluded from full practice of the profession in the
US for most of the twentieth century.
Investigation of practices in new settings requires a broad, interdisciplinary
view, which is pluralist also in this regard. Accounting history research, we
argue, has made considerable progress in this respect, especially since the
diffusion of the new accounting history movement. As a consequence of the
increasing plurality within theoretical frameworks, traditional and economic
investigations run in parallel with a variety of approaches arising from elds
such as political science and social and organizational theories. In deploying such
an interdisciplinary perspective, however, caution is also advised (Zan, 2001). In
fact, the last decades have witnessed the proliferation of theories in social
sciences and economic knowledge (i.e. theories of the rm, organization
theory, sociology of organization). We have also noticed the ebb and ow of
research fashions, which question the knowledge background in economics,
business, management and accounting that is required by a current-day account-
ing historian.
Taken together, papers included in this Special Section may well depict our
understanding of an interdisciplinary approach to accounting history research.
Table 1 summarizes the focus, setting, observation period, evidence, contexts,
theoretical basis and extensions of each of the contributions included in this
Special Section. As Table 1 indicates, the authors of articles published in this
Special Section have used several theoretical bases, including economic
approaches to the determinants of disclosure practices of rms, the Foucaldian
notion of governmentality, the Habermasian approach to linguistics as an enabler
of social change, literature on the structure of the accountancy profession, and
literature on the dissemination and diffusion of managerial practices. Further,
other works review contributions from elds such as ancient history and
economic history that rarely appear in the accounting history literature
(i.e. Macve, this issue).
 Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

Table 1 Papers published in this Special Section of The European Accounting Review.

Authors Focus Setting Observation (Archival) Contexts Theoretical Extensions

period evidence basis
Alvarez- Investigation The New 176772 Primary Spanish Foucaldian Measures of
Dardet, of the rela- Settlements of evidence Enlightment notion of human
Banos and tionship Sierra gathered government- performance
Carrasco between Morena and from three ality in similar
accounting Andalucia Spanish colonization
and govern- (Spain) archives experiences
mental (e.g., Silesia,
discourses 174080)
under the
notion of
governmentality
Annisette and Practices of Spain 187294 Financial state- Monopolistic, Economic Research on
Macas disclosure in ments of nancial literature on disclosure
non-captial organiza- institution in the determi- practices of
market tions operat- a non-capital nants of rms operat-
settings ing in the market setting practices of ing under
Spanish disclosure non-captial
banking market
sector conditions
Boyns and Patterns of France and 192069 Primary and Social, Literature on Archival-based
Berland dissemina- Britain secondary economic, the dissemi- studies on
tion and evidence on political and nation and the precise
diffusion of British and professional diffusion of timing,
budgets and French rms contexts managerial extent and
budgetary practices of during the practices nature of the
 Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014
control budgets and observation dissemina-
practices in budgetary period in tion and
rms control Britain and diffusion
France processes of
budgets and
budgetary
control prac-
tices in
comparative
contexts
Donoso Practices of Britain and 171322 Primary evidence The Crowns of Examination of
accountabil- Spain gathered from Britain and the role of
ity in an the Archivo Spain had accounting
international General de interests in in situations
context Indias the South of severe
Sea con icts between
Company, nation-states
which
monopolized
the trade of
black slaves
with
Spanish-
America
Macve Role of ancient Ancient Greece Ancient Greece Revision of Eventual role Finleys (1999) Contribution of
accounting and Rome and Rome extant literature of the social and de Ste. ancient
in reinfor- structure in Croixs history in
cing the slowing (1981) on addressing
socially down the the economy questions
embedded development and society such as the
nature of the of pro t- in the relationship
ancient focused Ancient between
economy markets World accounting
 Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014
Table 1 (continued)

Authors Focus Setting Observation (Archival) Contexts Theoretical Extensions

period evidence basis
practice and
economic
reality; the
signi cance
of accounting
as writing; the
signi cance
of double-
entry book-
keeping; the
relationship
between
accounting
and the state

McCartney Financial report- UK 184055 Financial state- Aftermath of Literature on Investigation

and Arnold ing practices in ments of a the collapse determinants of patterns of
early railway considerable of the rail- of disclosure qualitative
companies number of way mania practices and
rms operat- of 184547 quantitative
ing in the reporting
British railway
sector
Parker Budgeting: expo- USA, UK and 193049 Textbooks Audience of Jurgen Examination
sitions of the Australia 199099 textbooks, Habermas: of communi-
dimensions, author linguistics cation media
purposes, advan- pro le, as an other than
tages, limitations deployment of enabler of textbooks in
budgeting social change deploying the
practices,
 Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

and implementa- democracy budgeting

tion approaches in the discourse.
shown in workplace Examination
accounting text- of textbook
books discourse in
countries
without an
Anglo-Saxon
heritage
Walker Identi cation Counties of 1851 The 1851 Emergence of Literature on Examination of
of patterns Devonshire, British the accountancy the structure of differences
of differential Norfolk and Census profession in the accountancy in the
status in the Warwickshire Family History early-Victorian profession profession of
accountancy (UK) Resources England industrial
profession across accountants
different English
counties
 300 The European Accounting Review

Time(s) in accounting history research

Accounting history research gives marginal attention towards contemporary
issues, which are often regarded as a kind of journalism. A historical view of
twentieth-century accounting developments, for instance, would enhance under-
standing about present accounting practices as well as the role played by
accounting systems and the accounting profession in some crucial events of
our recent history.
It is striking that not much is known about the contexts that have surrounded
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

the emergence and evolution of many contemporary accounting and managerial

practices. As the comparative analysis of Boyns and Berland (this issue)
demonstrates, we still have much to learn about the evolution of budgetary
practices in Europe. In a similar vein, Parker (this issue) shows that investigation
of the budgetary discourse in textbooks advances knowledge about the dimen-
sions and purposes of budgeting.
Interestingly, historical investigation of the present might enhance understand-
ing of accounting in action. For example, Lippman (1999) reports about the
decisive importance of cost accounting reports in the Holocaust, the most
dreadful event of the twentieth century. She shows how accountants calculated
the cost of killing children with gas and then burning their bodies versus the cost
of burning them alive (see also Funnel, 1998). Walker (2000) also addresses such
context to examine the reasons that motivated a committee of British accountants
to choose Nazi Germany as the venue for the Fifth International Congress on
Accounting. He concludes that the protection of advances into the German
market for professional services by some of the major British and American rms
encouraged a conciliatory approach towards the National Socialist state.
In a similar vein, present emphasis of investigations on the 18501940
period implies that too little is known about accounting and managerial
practices in proto-industrial, medieval and ancient settings. In particular,
investigation of accounting practices in ancient settings would advance under-
standing about some of the big questions in accounting history research
(Macve, this issue): the relationship between accounting practice and economic
rationality in business decision-making (Mouck, 2001); the signi cance of
accounting as writing (Ezzamel, 1994); the signi cance of double-entry book-
keeping (Thompson, 1991); the relationship between accounting and the state
(Ezzamel, 2001), and the role of accounting in ancient economic institutions
(Ezzamel, 2002).
A pluralist approach to the time dimension in accounting history research does
not necessarily imply that the past determines the present, as aptly noted by
Parker (this issue). Such a non-linear sense of history (Zan, 2001), largely shared
by non-positivist accounting historians, has some additional considerations. First,
the adoption of such epistemology would have disruptive implications for
historiographies characterized by a strong sense of nalism (i.e. Italian, Spanish),
and it would affect modern research programmes, such as the one on the genesis
of managerialism (Hoskin and Macve, 1994). The latter, we contend, constitutes a
 The history of accounting and management practices 301

missing notion in many present-day settings: in anomalous organizations (i.e.

churches; museums), in many entrepreneurial contexts in Southern Europe, and
in emerging economies and economies in transition. Second, a non-linear
approach to accounting history might increase knowledge about more classical
issues, like the role of double-entry bookkeeping in the evolution of capitalism.
Such an approach might enhance understanding, for example, about the
Sombart=Yamey controversy, which illustrates an interesting ontological debate
as well as different perceptions about the role of time and decision-making in
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

accounting (i.e. Sombart, 1924; Yamey, 1962; Winjum, 1971; Parker, 1996).

3. FUTURE RESEARCH
The articles in this Special Section provide a wealth of issues for scholars to
examine as they conduct future studies on accounting history research. The
distinctive characteristics of such papers are shown in Table 1 and will not be
reiterated herein. In this section, we shall illustrate the space=time dimensions by
referring to two avenues for research.
First, the area of international accounting research is particularly rich in
research opportunities (i.e. Call for Papers in International Accounting History
in the Special Issue of Accounting and Business Research). The increasing
globalization of the world economy highlights the need for a greater appreciation
and understanding of comparative analyses (i.e. Boyns and Berland, this issue) as
well as the role played by supra-national organizations and individuals in the
deployment of accounting practices, especially for rms operating in different
countries. Though the past century constitutes a relevant period for investigation
of such practices, earlier periods may also provide many interesting insights (see
Donoso, this issue).
Second, considerable research effort has been deployed in examining account-
ing practices of pro t-seeking rms, especially those operating in competitive
markets. Situations of stiff competition, though, are relatively modern phenomena
that characterize a limited number of settings (i.e. Anglo-Saxon markets since the
industrial revolution). In contrast, other countries and regions still t well in the
notion of emerging economies (i.e. Latin America) and economies in transition
(i.e. Eastern Europe).
In a similar vein, the modern era witnessed the imposing role of agents that had
a doubtful interest in a free-market economy (i.e. the state, state-owned com-
panies, rms, regulated markets, the church, the nobility). In contrast with
predictions of economic-oriented theories (i.e. transactioncost economics),
such organizations deployed sophisticated accounting and management methods
(i.e. budgets, cost calculations, methods to minimize inventories) in absence of
competitive pressures.
As this discussion and the articles included in this Special Section indicate,
there is considerable research potential in mapping variety in the history of
accounting management practices. Such an approach will certainly enhance
understanding about a number of widely neglected issues and historiographies.
 302 The European Accounting Review

More importantly, examination of the diversity of settings and time periods may
enable a truly interdisciplinary approach to accounting history research. It would
consist of the adoption of different theoretical frameworks to illuminate existing
gaps in primary, archival evidence. In short, papers included in this Special
Section show that pluralism is not a mere state of mind but also a plausible
approach to historiography.

ACKNOWLEDGEMENTS
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

We are grateful to the review panel that assisted us with this Special Section. In
particular, we would like to thank EAR Associate Editor Yannick Lemarchand for
support and advice during this project. Salvador Carmona acknowledges the
research support of the School of Accountancy and Information Systems of
Arizona State University during 200102 as well as funding of the CICYT, Spain,
grant nos. SEC 98-0282, 01-657 and PR 2001-0093 .

NOTES
1 Some well-regarded outlets are currently running special issues of accounting history
focus (i.e. Accounting and Business Research, Critical Perspectives on Accounting and
the Journal of Accounting and Public Policy).
2 Carnegie and Potter (2000) found that 72.92% of all papers published in the three
specialized, accounting history journals (i.e. AH, ABFH and the Accounting Historians
Journal, AHJ ), during 199699 examined events that occurred in the nineteenth to
twentieth centuries.
3 The editorial policy of ABFH constitutes a notable exception. Periodically, the journal
publishes papers that address publications in languages other than English (i.e. in
Spanish, Hernandez-Esteve, 1995), and special issues that outline accounting history
research in non-Anglo-Saxon settings (i.e. France, ABFH, Vol. 7, No. 3).
4 Engwall (1998) and Lukka and Kasanen (1996) found similar results in the elds of
management and accounting, respectively. In particular Engwall (1998) demonstrated
that 92% of authorship in fteen important management journals correspond to English
native authors.

REFERENCES
Accounting, Auditing and Accountability Journal (AAAJ ) (1996) Special Issue on
Accounting History into the Twenty-First Century, Carnegie, G. D. and Napier, C. J.
(eds) Vol. 9, No. 3.
Accounting, Organizations and Society (AOS) (1991) Special Issue on The New Account-
ing History, Vol. 16, No. 5=6.
Annisette, M. (2000) Imperialism and the professions: the education and certi cation of
accountants in Trinidad and Tobago, Accounting, Organizations and Society, 25(7):
63159.
Aoki, M. (1984) The Co-operative Game Theory of the Firm. Oxford: Clarendon Press.
Carmona, S. (2001) Accounting history research and its diffusion in an international
context, Working Paper Series in Business Economics No. 01-57 (12), Universidad
Carlos III de Madrid.
 The history of accounting and management practices 303

Carmona, S., Ezzamel, E. and Gutierrez, F. (2002) The relationship between accounting and
spatial practices in the factory, Accounting, Organizations and Society, 27(3): 23974.
Carnegie, G. D. and Napier, C. J. (1996) Critical and interpretive histories: insights into
accountings present and future through its past, Accounting, Auditing and Account-
ability Journal, 9(3): 739.
Carnegie, G. D. and Potter, B. (2000) Publishing patterns in specialist accounting history
journals in the English language, 19961999, Accounting Historians Journal, 27(2):
17798.
Critical Perspectives on Accounting (CPA) Special Issue on Critical Accounting History,
Vol. 9, No. 6.
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

Engwall, L. (1998) Research note: Asterix in Disneyland. Management scholars from

France on the world stage, Organization Studies, 19(5): 86381.
Ezzamel, M. (1994). The emergence of the accountant in the institutions of ancient
Egypt, Management Accounting Research, 4(34): 22146.
Ezzamel, M. (2001) Accounting working for the states: tax assessment and collection
during the new kingdom, ancient Egypt, Accounting and Business Research,
32(Winter): 2845.
Ezzamel, M. (2002) Accounting for private estates and the household in the middle
kingdom, ancient Egypt, Abacus, 38(2): forthcoming.
Fleischman, R. K. and Radcliffe, V. S. (1999) Divergent streams of accounting history: a
review and call for con uence, Paper presented at the Academy of Accounting
Historians 1999 Research Conference, Toronto.
Funnel, W. (1998) Accounting in the service of the Holocaust, Critical Perspectives on
Accounting, 9(4): 43564.
Gallhofer, S. and Haslam, J. (1991) The aura of accounting in the context of crisis:
Germany and the First World War, Accounting, Organizations and Society, 16(5=6):
487520.
Hammond, T. and Streeter, D. W. (1994) Overcoming barriers: early African-American
certi ed public accountants, Accounting, Organizations and Society, 19(3): 27188.
Hernandez-Esteve, E. (1995) A review of recent Spanish publications in accounting,
business and nancial history, Accounting, Business and Financial History, 5(2): 237
69.
Hernandez-Esteve, E. (1996a) Problemas generales de la historia de la contabilidad en
Espana, in Hernandez-Esteve, E. (ed.) En torno a la elaboracion de una historia de la
contabilidad en Espana. Madrid: AECA, pp. 45114.
Hernandez-Esteve, E. (1996b) Prologo, in Donoso Anes, R. (ed.) Una Contribucion a la
Historia de la Contabilidad: Analisis de las Practicas Contables desarrolladas por la
Tesorera de la Casa de Contratacion de las Indias de Sevilla. Sevilla: Universidad de
Sevilla, pp. 1541.
Hoskin, K. and Macve, R. (1994) Reappraising the genesis of managerialism: a re-
examination of the role of accounting at the Spring eld Armory, 18151845,
Accounting, Auditing and Accountability Journal, 7(2): 429.
Hoskin, K. and Zan, L. (1997) A rst Discorso del Maneggio. Accounting and the
production of Management Discourse at the Venice Arsenal, 15801650, Paper
presented at the First EIASM Workshop on Accounting and Management in Historical
Perspectives, Bologna.
Jones, G. (1997) Revising the role of pro t-seeking in management and accounting, A
report of the EIASM workshop on Management and Accounting in Historical
Perspectives, Bologna, 1516 December 1996, European Accounting Review, 6(4):
7918.
Jonsson, S. (1991) Role making for accounting while the state is watching, Accounting,
Organizations and Society, 16(5=6): 52146.
 304 The European Accounting Review

Lemarchand, Y. (2000) A century of research into accounting history in continental

Europe, in Accounting and History. Madrid: Ediciones Gra cas Ortega, pp. 1241.
Lippman, E. (1999) When the ordinary became outrageous, Paper presented at the 1999
CPA Conference, New York.
Lukka, K. and Kasanen, E. (1996) Is accounting a local or global discipline? Evidence from
major research journals, Accounting Organizations and Society, 21(7=8): 75573.
Merino, B. D. (1998) Critical theory and accounting history: challenges and opportu-
nities, Critical Perspectives on Accounting, 9(6): 60316.
Miller, P., Hopper, T. and Laughlin, R. (1991) The new accounting history: an introduc-
tion, Accounting, Organizations and Society, 16(5=6): 395403.
Downloaded by [University of Virginia, Charlottesville] at 01:21 12 December 2014

Mouck, T. (2001) Ancient Mesopotamia accounting and human cognitive evolution,

Paper presented at the Academy of Accounting Historians 2001 Research Conference,
Santa Fe.
Neu, D. (2000) Presents for the Indians: land, colonialism and accounting in
Canada, Accounting, Organizations and Society, 25(2): 16384.
Parker, R. H. (1996) Basil Yamey, accounting historian, Accounting, Business and
Financial History, 6(3): 23446.
Popper, K. R. (1935) Logik der Forschung. Vienna: Julius Springer Verlag.
Preston, A. and Oakes, L. (2001) The Navajo documents: a study of the economic
representation and construction of the Navajo, Accounting, Organizations and Society,
26(1): 3971.
Previts, G. J. (2000) Global accounting history: scholarship in the new millennium, in
Accounting and History. Madrid: Ediciones Gra cas Ortega, pp. 111.
Quattrone, P. (2001) Accounting for God, Working Paper Series in Business Economics
No. 01-57 (11), Universidad Carlos III de Madrid.
Robson, K. (1991) On the arenas of accounting change: the process of translation,
Accounting, Organizations and Society, 16(5=6): 54770.
Scott, W. R. (1995) Institutions and Organizations. Beverly Hills, CA: Sage Publications.
Sombart, W. (1924) Der Moderne Kapitalismus. Munchen: Darstellu.
Thompson, G. (1991) Is accounting rhetorical? Methodology, Luca Pacioli and printing,
Accounting, Organizations and Society, 16(5=6): 57299.
Toninelli, P. P. (1999) Fra stile analitico e stile continentale. La storia economica alla
ricerca di unostatuto metodologico, Rivista di Storia Economica, 15(1) April: 5588.
Walker, S. (2000) Encounters with Nazism: British accountants and the Fifth International
Congress on Accounting, Critical Perspectives on Accounting, 11: 21545.
Williamson, O. (1986) The Economic Institutions of Capitalism. New York: The Free
Press.
Winjum, J. O. (1971) Accounting and the rise of capitalism: an accountants view,
Journal of Accounting Research, 9(2): 333350.
Yamey, B. S. (1962) Accounting and the rise of capitalism: further notes on a theme by
Sombart, in Studi in Onore di A. Fanfani. Milano: Giuffre, pp. 83357.
Young, J. J. and Mouck, T. (1996) Objectivity and the role of history in the development
and review of accounting standards, Accounting, Auditing and Accountability Journal,
9(3): 12747.
Zaid, O. A. (2001) Acccounting developments in the Muslim Society, Paper presented at
the Academy of Accounting Historians 2001 Research Conference, Santa Fe.
Zambon, S. (1995) Accounting and business economics traditions: a missing European
connection?, European Accounting Review, 4(3): 40112.
Zan, J. (1994) Toward a history of accounting histories, European Accounting Review,
3(2): 255307.
Zan, L. (2001) Genres and change in writing accounting history, Paper presented at the
2001 Research Conference of the Academy of Accounting Historians, Santa Fe.