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This article seeks to portray Grigore Trancu-Iasi (1874–1940) as a versatile figure in academic, professional and political fields. It shows the fundamental role played by Trancu-Iasi as a key actor in the evolution of accounting theory, practice and profession in Romania in the context of accounting knowledge transfer from the different Italian schools of thought to Romania. The analysis highlights not only his contribution to the dissemination of doctrines on bankruptcy, double-entry bookkeeping and the functioning of the azienda (firm) but also his pivotal role in the synthesis of the various Italian schools of thought, which were conflicting at the time. Trancu-Iasi translated and adapted bankruptcy studies carried out by Italian scholars from different schools of thought. For instance, he referred to the study of the logismographic method Tuscan School and the subsequent asset-centred accounting system promoted by the Venetian School, and the studies on the azienda presented by different Italian schools. Therefore, in this article, Trancu-Iasi emerges as an outstanding interpreter of the new trends in Italian accounting theory and of the needs of an entire professional group in Romania. [ABSTRACT FROM AUTHOR]

This study investigates the American Institute of Accountants' development of aptitude testing in the 1940s, drawing on Abbott's system of professions as a theoretical framework. The Institute began to emphasise the importance of the CPA designation among its members in the 1930s. Whereas this change in emphasis made public accounting more prestigious as a professional pursuit, the increased barriers to entry and the onset of WW2 led to a shortage of qualified individuals entering the profession. The Institute established a committee addressing this shortage through the development of aptitude tests administered to undergraduate students. Based on previously unexamined empirical evidence from the University of Illinois Archives, this study is the first to investigate this historical episode and, in so doing, contribute to our understanding of the development of the American accounting profession, the curious case of testing for aptitude in accounting, and the prevailing separation between the profession and universities in the training of students that seek to enter public accounting. [ABSTRACT FROM AUTHOR]

The August 2024 issue of Accounting History includes the confirmation of the 2023 Robert W. Gibson Manuscript Award article, as well as six full articles covering various topics and time periods. The first article is a review of Foucauldian theory in accounting history, while the remaining articles examine topics such as Buddhist monastery accounting, World War 2 governmental cost-plus procurement in Australia, impression management in annual reports of Petrobras in Brazil, diverse counter accounts for biodiversity conservation, and the Canadian Pacific Railway's diversification strategies. The articles provide insights into different aspects of accounting history and offer opportunities for further research. [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 article aims to provide a chronicle and analysis of how the household accounting role for women in Meiji era Japan was created, starting with the government's hurried introduction of 'bookkeeping' and 'home economics' as separate disciplines, followed by its later 'Japanisation' and gender assignment of these subjects and ending with its consequent popularisation in Japan of keeping track of the inflow and outflow of money in a household (receipts and disbursements, and bookkeeping) that eventually led to the unification of both disciplines into a single system of 'household bookkeeping'. Our work also sheds light on how the introduction of Western-style bookkeeping and its customisation to Japanese needs played a role in the development of Meiji-era household accounting education in Japan, and in so doing helped lay down the groundwork for the establishment of the country's future social fabric. [ABSTRACT FROM AUTHOR]

The Twelfth Accounting History International Conference took place in Siena, Italy, focusing on the theme of 'Accounting for arts, culture and heritage in historical perspectives'. The conference featured 87 delegates from various countries presenting papers on topics related to accounting practices in arts, culture, and heritage sectors. Keynote speakers and parallel sessions covered a wide range of research streams, culminating in a successful event that highlighted the rich cultural heritage of Siena. The conference organizers expressed gratitude to all participants and announced plans for a special thematic issue of Accounting History based on the conference papers. [Extracted from the article]

The founding of the town of Guelph, Ontario, was uncommon in that the town was established prior to the development of surrounding agricultural lands. This was done through an arrangement between the British government and a private, for-profit company. Grounded in agency theory, this study examines the establishment of the town and the role of accounting in its early development. The results show how the absence of accounting created a space in which the company's agent could operate in a way that promoted the well-being of the local population while adopting a long-term approach to shareholder wealth creation. This study highlights the insights that can be gained by investigating where accounting is absent and the importance of aligning accounting techniques with organisational and social objectives, particularly in the context of private companies acting on behalf of governments. [ABSTRACT FROM AUTHOR]

The tenth I Accounting History i international conference (10 I AH i IC) held in Paris in September 2019 on the theme of Accounting and Work was the last congress where the Accounting History community was able to meet in person, discuss their research in a "traditional" mode which implied physical presence, and socialise - during a non-virtual, and memorable cruise on the Seine. Accounting was essential for this religious society, keeping track of the contributions of its members, however labour relations with members were not translated into the modified cash-based accounting system (as they were not paid in cash). The other contributions in this special issue further explore the link between accounting and work, considering the nature of work relations in a variety of settings and periods. [Extracted from the article]

Commenting on our study "Accountability and ideology: The case of a German university under the Nazi regime", published in 2020 in Accounting History, Fülbier recently outlined a research agenda on the manifold ways in which the Nazi doctrine affected institutions of higher education, going beyond the scope of our original article. With this reply, we seek to reflect on research considerations emanating from such an agenda, relating to (i) conducting historical case-based research, (ii) questions of ontology and epistemology in interpretive accounting research, and (iii) the notion of what constitutes accounting in a specific research context. We hope that our reply, along with Fülbier's commentary, inspires further research on accounting's role in totalitarian regimes. [ABSTRACT FROM AUTHOR]

During the past few years, scholars have investigated accounting practices from different perspectives and in different contexts; however, the topics of accounting and fraud-corruption appear to be underresearched areas in accounting history literature. This article examines the case of Galliera Hospital of Genoa, established as Opera Pia De Ferrari Brignole Sale in 1877 by the Duchess Maria Brignole Sale. Currently, the Galliera Hospital is an important and specialised Italian hospital with 450 beds and almost 2,000 employees. Using the lens of Foucault's governmentality and discipline power framework, this article explores how unforeseen events and misconduct can deeply change governance and control mechanisms, implying the adoption of empowered accounting practices. Thus, this article shows that accounting practices, when perceived as a real technology of government, allow the exercise of power. The study offers a relevant contribution to the extant accounting history literature by examining how accounting can be used as an instrument of power in the presence of misconduct. [ABSTRACT FROM AUTHOR]

Paul also employed Chandler's concept of business as an integrated learning base ([7]) in examining accounting and business development in both the rail and telecom industries. The world of accounting and business history suffered a large and sad loss when Paul J. Miranti, Jr. died on January 13, 2022, from complications related to contracting Covid 19 on Christmas Eve, 2021. He felt that it was important for North American accounting historians to be involved with the global field of accounting history research, and so he attended conferences on business and accounting history in Europe, Australia, Africa, North America and Asia, and he encouraged others to do the same. [Extracted from the article]

This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli's of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni's seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni's objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we identify Manzoni's manual as the foundation of a dominant genre of bookkeeping manuals that adopted an approach to accounting education which led to the widespread adoption of Pacioli's definition of double entry and the double entry system in accounting practice that has lasted to the present day. [ABSTRACT FROM AUTHOR]

Using actor–network theory, this study investigates how the CFC (Conselho Federal de Contabilidade – Federal Council of Accounting) in Brazil transformed into a full-fledged professional accounting body with entry controls. The CFC lacked an entry control mechanism after its establishment in 1946, but introduced a professional entry exam in 2010 after failed attempts between 1999 and 2004. In 2004, resistance from higher education accounting students and the Brazilian Ministry of Education led to the suspension of the non-legislated entry examination that the CFC had administered since 1999. After 2004, the CFC co-opted resisting actors and reframed its move by invoking the emerging national agenda of International Financial Reporting Standards (IFRS) adoption. The CFC used this agenda to facilitate co-optation with the state by justifying the need to bring Brazil's accounting regulatory landscape into line with international best practices suited to IFRS-based reporting. [ABSTRACT FROM AUTHOR]

This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial. [ABSTRACT FROM AUTHOR]

The purpose of the article is to analyze the characteristic features of the Enlightenment in Russian accounting in relation to the activity of its outstanding representative Alexander Galagan, who followed the motto, proclaimed in the essay "An Answer to the Question: What is Enlightenment?" by Immanuel Kant, "Sapere aude!" (Dare to know!). For the first time in the English language literature, Galagan is spoken about not only as a theorist but as an accounting historian and a teacher. A detailed description of his works and views is presented. The article's attention is focused on Galagan's main aim: improving the status of accounting as a science. Following the results of the research, the following hypothesis has been advanced: which period of time should be regarded in Russian accounting as the Enlightenment? It has also been explained why Alexander Galagan can be considered as a model of Enlightenment. [ABSTRACT FROM AUTHOR]

This study investigates the contextual background and development of Yuji Ijiri’s thought. Ijiri was inducted into the Accounting Hall of Fame in 1989 for his work on the dynamic structure of accounting measurements and retired from Carnegie Mellon University in 2011. He passed away on 18 January 2017. His dynamic structure provides both historical cost information and information relevant to managers, based on areas including cost accounting, matrices, and physics. He was influenced by his elders, and his work emphasized the importance of scientific and systematic calculation and represented a big step forward in accounting research on measurements. [ABSTRACT FROM AUTHOR]

The conference theme was ' B How does accounting shape the past, present and future of society? The 11AHIC was hosted by the University of Portsmouth and having been delayed by a year due to Covid restrictions, finally took place in 2022, amidst further Covid fears, Visa issues and steeply rising fuel prices, impacting on airline flight prices. The Eleventh I Accounting History i International Conference (11AHIC) was held in Portsmouth, United Kingdom from 7 SP th sp to 9 SP th sp September 2022. [Extracted from the article]

An introduction is presented in which the editor discusses various reports within the issue on topics including the history of accounting education, the contribution of accountant Elmer G. Beamer to accounting education, and oral histories and autoethnography.

This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a significant role in the discipline, this article documents (1) the initial influences on the teaching of accounting in English universities, (2) the different influences on the teaching of accounting in Scottish universities and (3) the influence of US universities and their scholars on the development of academic accounting in the United Kingdom. With a focus on the second wave of accounting professoriate who followed the London School of Economics (LSE) ‘Triumvirate’ of William Baxter, Harold Edey and David Solomons, this article provides first-hand insights into the shape and spread of university accounting education at a crucial stage of its development. This, in turn, develops an understanding of the contemporary academic accounting discipline in the United Kingdom. [ABSTRACT FROM AUTHOR]

This article explores the emergence of mandatory continuing professional education (CPE) at The Institute of Certified Public Accountants in Ireland (hereafter CPA Ireland). While a relatively recent phenomenon within the accounting profession, mandatory CPE is an essential component of ongoing education for accounting professionals. Mandatory CPE was not required of accountants until 1 January 2006, following 2004 International Federation of Accountants (IFAC) guidance. However, bye-laws of accounting bodies in the United Kingdom and Ireland referred to CPE since the 1970s as a recommendation, not a mandatory requirement. CPA Ireland instigated such a mandatory CPE system effective 1 January 1993, many years before the 2004 IFAC guidance and nearly a decade before most other professional accounting bodies in the United Kingdom and Ireland. This article explores the historical emergence of this mandatory CPE system through a neo-institutional approach. The evidence suggests that some institutional contradictions arose, mainly around misaligned interests (growth vs survival) and legitimacy (as a professional accounting body). From these contradictions, institutional change from within emerged – and a key component of this change was mandatory CPE. [ABSTRACT FROM AUTHOR]

In this article, we examine the role, status and autonomy of teachers at English private accountancy tuition providers from 1980 to the present. We argue that, during this period, teachers transformed from ‘rock stars’ who enjoyed significant status and autonomy over their work to ‘hygiene factors’ in a largely standardised and commodified teaching environment. Growing cost pressures on tuition providers and an increasing emphasis on the quality and consistency of the learning experience are identified as significant factors in this transformation. We discuss these findings with reference to current developments towards corporatisation and marketisation in the English higher education sector. [ABSTRACT FROM AUTHOR]

This article focuses on the development of the study of accounting in the Italian education system between the nineteenth and twentieth centuries. It also focuses on the subsequent formation of a scientific and experimental forma mentis that would prepare students for administrative and managerial activities in industry, commerce and public administration. Starting from the second half of the nineteenth century – when the presence of accounting in education was limited to secondary school and implemented with sporadic educational initiatives by private bodies – and covering approximately the 50 years after the unification of Italy, this study analyses, through the lens of Foucault’s power–knowledge relationship, the institutional and structural measures adopted by the State to develop the study of accounting in Italy, in the period 1890–1935. [ABSTRACT FROM AUTHOR]

Education plays a pivotal role in establishing the elite status of a profession. This article sets out to understand the role of social and political influences in the determination of entry routes to professional accounting training with the Institute of Chartered Accountants of Scotland (ICAS). The article charts the development of various entry routes which converted ICAS from an Institute with few graduate entrants in the mid-1950s to an Institute with almost 100 per cent graduate entrants today. [ABSTRACT FROM AUTHOR]

This article investigates Elmer G Beamer’s (1909–2000) activities at the American Institute of Certified Public Accountants (AICPA) during a 30-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature. Beamer was born in Cincinnati, Ohio, in 1909 and trained as an accountant with Haskins & Sells after graduating from high school. He stayed with the same firm throughout his career and rose to the position of partner. While in public practice, Beamer gave unselfishly of his time to the profession. As a member of the AICPA, Beamer chaired the Committee on the Common Body of Knowledge of CPAs (Certified Public Accountants), Committee on Education and Experience Requirements, and the Ad Hoc Committee on Continuing Education. The goal of the three committees was to establish a common body of knowledge for accountants in public practice. Beamer’s efforts resulted in the 150 credit-hour requirements for CPAs and the mandate for yearly continuing professional education for accountants to maintain an active CPA license in the United States. The article draws on archival material from the Elmer G. Beamer Papers Collection at the University of Florida. The collection contains over 500 items of Beamer’s personal correspondence, committee memorandums, and writings. The article concludes with a discussion of the empirical narrative and Beamer’s role in the larger context of the professionalization of the accounting discipline in the United States. [ABSTRACT FROM AUTHOR]

Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and obstacles which may arise when accounting historians engage with other accounting scholars and scholars outside of accounting. Supporting the view that accounting scholars need and should make an effort to engage with other scholars inside and outside accounting, various aspects are considered as enhancing the interdisciplinarity of accounting history research. Then, issues such as researchers and the community, research problems, theories, methods and data are addressed. The opportunities arising from interdisciplinary interactions with a wide range of scholars are then developed. Finally, the potential obstacles are addressed. These obstacles can be overcome by the development of robust communication and the invention of a new genre of discourse and research focus and by working with those outside our discipline and embracing the challenge of the new and the different. [ABSTRACT FROM AUTHOR]

Is there any point in researching accounting history? To answer this question, the first part of this article considers some epistemological ideas based on Popperian and pragmatist philosophies. Using the conceptual framework developed by the philosopher André Comte-Sponville, the article proposes a distinction between scientific knowledge, sophism, scholastics and pragmatism. By applying this framework to management research methods, it shows that hermeneutic-historical and research-action approaches have some legitimacy in opposition to those methods based on passing trends or that degenerate into scholasticism. The second part illustrates the conceptual framework based on the particular case of accounting history. Its intellectual value is underlined as well as its contribution to the creation of new systems and to denouncing those based on sophism. We then warn of the risks facing this discipline should it ever fall into introspection and neglect and the impact it should have on management practices. The authors present a series of proposals for avoiding yielding to scholastics. [ABSTRACT FROM AUTHOR]

Early research into accounting history publishing patterns indicates researchers were predominately male, working for Anglophone universities and were researching private sector accounting in Anglophone countries. However, recent research suggests this may be changing. Extending and expanding the earlier research of Williams and Wines (2006), the purpose of this paper is to examine publication patterns in the New Series of Accounting History from 1996 to 2015. There has been growth in the journal’s thematic coverage and its global and gender representation. It also reports that while temporal and geographical coverage has expanded, there has been little change in the degree of international collaboration. Although much has been achieved over the past 20 years of Accounting History, there are a number of emerging topics and developing fields of historical enquiry that could be addressed in future volumes, together with research that interfaces accounting with the wider business, political, social and legal historical space. [ABSTRACT FROM AUTHOR]

The interplay of accounting and agriculture, forestry and fishing is not a widely researched topic, and there is little historical research on the interrelationship. Humanity depends on the natural world, due to both the extraction of natural resources and the provision of food and other crops through agriculture, forestry and fishing. How have specific problems within extractive industries, such as the valuation of reserves, affected accounting practices both within the industries and more widely?. [Extracted from the article]

Investigations may include, but are not limited to, studies which: Examine key conceptions of accounting, such as accounting as technical, social and moral practice in historical contexts. Explore accounting's past to contribute to the capacity to critique or potentially reform contemporary accounting practice, thought and regulation. b Portsmouth, United Kingdom 7 - 9 September 2022 Hosted by: School of Business and Law, University of Portsmouth, United Kingdom, and Supported by: Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand Whilst papers will be accepted across the full range of accounting history topics and methodological and theoretical perspectives, authors are encouraged to address topics and perspectives relevant to the conference theme: How does accounting shape the past, present and future of society?. [Extracted from the article]

This article deals with the history of the public accountancy movement in St Petersburg, Russia, and covers the period from its origins at the end of the nineteenth century up to the present day. It describes the activities of the professional associations and their contribution to the development of the profession and accounting theory and historical research. The article provides a detailed analysis of the structure of these associations, the procedure for their formation, membership rules and financing framework. Russian accounting societies are categorised according to three types: academic, trade-union-based and professional. It is shown that, despite continued and multiple efforts, no genuinely professional organisation has ever really evolved in Russia. Rather than constituting a profession, the accounting occupation is characterised as a group of persons united as an interest group or club. [ABSTRACT FROM AUTHOR]

Explore accounting's past to contribute to the capacity to critique or potentially reform contemporary accounting practice, thought and regulation. Investigations may include, but are not limited to, studies which: Examine key conceptions of accounting, such as accounting as technical, social and moral practice in historical contexts. b Portsmouth, United Kingdom 7 - 9 September 2022 Hosted by: School of Business and Law, University of Portsmouth, United Kingdom, and Supported by: Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand Whilst papers will be accepted across the full range of accounting history topics and methodological and theoretical perspectives, authors are encouraged to address topics and perspectives relevant to the conference theme: How does accounting shape the past, present and future of society?. [Extracted from the article]

How have specific problems within extractive industries, such as the valuation of reserves, affected accounting practices both within the industries and more widely? Humanity depends on the natural world, due to both the extraction of natural resources and the provision of food and other crops through agriculture, forestry and fishing. The interplay of accounting and agriculture, forestry and fishing is not a widely researched topic, and there is little historical research on the interrelationship. [Extracted from the article]

Sir Robert Keith Yorston (1902–1983) was an Australian business educator and practitioner. He was a prolific author whose textbooks were adopted by the professional bodies, technical colleges and universities both in Australia and New Zealand. A large part of Yorston’s career was devoted to the Australian Accountancy College. Yorston was at the forefront of the professional dialogue on the quality of financial reporting in Australia. He also advocated improvements in matters of corporate governance including gender equality and employee reporting. It is argued that many of Yorston’s ideas were ahead of their time, and there is a need for an awareness of his contribution to accounting thought and practice. This article is an acknowledgement of Yorston’s endeavours. It recognizes his contribution to accounting education, the profession and the wider community. In so doing, it traces an important chapter in the history of accounting education and practice in Australia. [ABSTRACT FROM PUBLISHER]

The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training. [ABSTRACT FROM PUBLISHER]

Explore accounting's past to contribute to the capacity to critique or potentially reform contemporary accounting practice, thought and regulation. Investigations may include, but are not limited to, studies which: Examine key conceptions of accounting, such as accounting as technical, social and moral practice in historical contexts. b Portsmouth, United Kingdom 7 - 9 September 2022 Hosted by: School of Business and Law, University of Portsmouth, United Kingdom, and Supported by: Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand Whilst papers will be accepted across the full range of accounting history topics and methodological and theoretical perspectives, authors are encouraged to address topics and perspectives relevant to the conference theme: How does accounting shape the past, present and future of society?. [Extracted from the article]

Humanity depends on the natural world, due to both the extraction of natural resources and the provision of food and other crops through agriculture, forestry and fishing. The interplay of accounting and agriculture, forestry and fishing is not a widely researched topic, and there is little historical research on the interrelationship. How have specific problems within extractive industries, such as the valuation of reserves, affected accounting practices both within the industries and more widely?. [Extracted from the article]

b Portsmouth, United Kingdom 7 - 9 September 2022 Hosted by: School of Business and Law, University of Portsmouth, United Kingdom, and Supported by: Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand Whilst papers will be accepted across the full range of accounting history topics and methodological and theoretical perspectives, authors are encouraged to address topics and perspectives relevant to the conference theme: How does accounting shape the past, present and future of society? Explore accounting's past to contribute to the capacity to critique or potentially reform contemporary accounting practice, thought and regulation. Investigations may include, but are not limited to, studies which: Examine key conceptions of accounting, such as accounting as technical, social and moral practice in historical contexts. [Extracted from the article]

The purpose of this paper is to use an historical lens to assess the prospect for West’s (2003) challenge to accountants that, in order to halt the demise of accountancy as a profession, there is a need for a body of knowledge with sufficient cognitive authority to generate accounting numbers that are functionally fit for use. The paper uses two origins of modern accounting to consider West’s challenge. These are double-entry bookkeeping and accountancy professionalization, both argued to be primary influences on the current state of accounting and the accountancy profession. The historical consequences of both origins are observed as an ambiguous relationship between the accountancy profession and the state, an accounting practice without a coherent and consistent theory, and accounting research that is largely irrelevant to practitioners and standard-setters. The paper concludes that, unless accountants identify and control an authoritative body of accounting knowledge, there is little prospect for halting the demise of accountancy as a professionalized occupation. The paper suggests that an appropriate conduit to identify an authoritative body of knowledge is accounting research and a relevant means to control it is the social closure of accounting education and training programmes. [ABSTRACT FROM PUBLISHER]

Given the aims of the founders of the London School of Economics, it is not surprising that accounting should have been taught at the School from soon after its establishment. An early focus on teaching practical accounting, with professional practitioners as teachers, was gradually supplanted by approaches informed by the economics of decision-making in conditions of scarce resources. By the 1930s, the Department of Business Administration provided an intellectual basis for thinking about financial reporting and costing that challenged taken-for-granted practices. After World War II, the “LSE Triumvirate” of William Baxter, Harold Edey and David Solomons took forward ideas of opportunity cost and value to the owner as core theoretical concepts, while developing undergraduate and later postgraduate programmes that provided rigorous education for future accountants, administrators, business people and academics. However, the focus on education, and the weak infrastructure for accounting research in the UK had the unintended consequence that, by the early 1970s, the Department of Accounting did not have the opportunity of responding to changes in research focus in North America, which were influenced by developments in financial economics. [ABSTRACT FROM PUBLISHER]

The tenth I Accounting History i International Conference (10 I AH i IC) was held in Paris, France during 3-5 September 2019. The conference theme was "Accounting and work in historical perspective", although papers were accepted across the full spectrum of accounting history topics and methodological and theoretical frameworks. The conference theme is 'How does accounting shape the past, present and future of society?. [Extracted from the article]