Accounting and redistribution: The palace and mortuary cult in the Middle Kingdom, ancient Egypt

This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the role of accounting in coordinating the outflow of commodities to consumption units focusing on two examples. The first relates to the role of accounting in the distribution of food provisions to members of the Royal family and palace dependents while on a journey; the second examines the role of accounting in the writing and execution of a series of contracts to promote the mortuary cult of a dead individual. In both cases, the paper argues that the accounting practices were linked strongly to the social, political and economic contexts within which these accounting practices functioned

Towards an understanding of changing accounting practice using institutional theory: the case of the royal tobacco factory of Seville

This paper is initially informed byan institutional theoretical framework developed by Fligstein (1993) to analyse changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. Deploying the institutional theory framework, it is possible to argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purpose-built new factories, the dec1ine in total tobacco consumption and the pressure to increase revenue for the Spanish Crown while redllcing prodllction cost and maintaining high product quality to deter entry. These new accollnting practices may have developed in part with the intent of improving factory efticiency. It is also arglled that these new accollnting practices provided enhanced external legitimacy for the RTF in the face of the events discussed aboye and cOllld have contributed to the long survival of de RTF as a monopolist. The paper, however, suggests that typologies such as the one developed by Fligstein are too restrictive in linking the emergence of specific organizational actions (e.g. accollnting practises) as a response to a particular organizational typology, in Fligstein's case a conception of control. The paper conc1udes by suggesting that it may be best to refrain from conceptllalizing the rise of accounting practices in terms of strict matching with other organizational parameters, such as strategy, structure, or mode of control

Towards an institutional analysis of accounting change in the Royal Tobacco Factory of Seville

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the intent of improving factory efficiency, but importantly, they enhanced the external legitimacy of the RTF in the face of the events mentioned above and contributed to the long survival of the RTF as a monopolist

Improving access to cognitive behavioural therapy groups for postnatal women following partnership work: a service evaluation

Objective: Postnatal depression (PND) can adversely impact the wellbeing of the mother and child. However, accessing mental health support is a challenge for the perinatal population. While most studies have focused on the effectiveness of stand-alone interventions in treating PND, recent studies have highlighted the need for collaboration and inter-agency working. This study evaluated the impact of partnership working on the effectiveness of cognitive behavioural therapy (CBT) groups for women with PND and anxiety in an Improving Access to Psychological Therapies (IAPT) service. Method: This study is a service evaluation conducted within a primary care setting. It compares engagement and outcomes from pre-partnership groups that were delivered before the development of local partnership working arrangements with post-partnership groups developed in collaboration with a secondary care perinatal mental health service (PNMHS). Participants attended either pre-partnership (N = 26) or post-partnership (N = 19) CBT groups. Results: Following developments in partnership working arrangements, the diversity and number of referrals to CBT groups significantly increased, with a 50% increase in self-referrals. Retention from referral to start of treatment was high, with an increase to 100% following partnership working arrangements (88.5% vs. 100%). Completion rates were also higher following partnership working arrangements (84.2% vs. 61.5%). However, these differences and differences in recovery outcomes did not reach statistical significance. Discussion: Overall this study has found promising results for the effectiveness of partnership working on perinatal care, particularly when improving access to mental health services for women with PND and anxiety

British research in accounting and finance (2001–2007): the 2008 research assessment exercise

No abstract available

The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics

Drawing on actor network theory (ANT), this paper analyses the role of Chinese characteristics in the emergence of three accounting regulations for foreign invested firms (FIFs) as part of China’s recent transformation to become part of the “world order”. The paper examines how international accounting standards (IAS) and existing Chinese accounting were translated into new regulations for FIFs, and how these translations were shaped by malleable interpretations of Chinese characteristics. Chinese characteristics were a discursive obligatory passage point (OPP) rendered malleable through cognition and the sanctions of political authority to suit the interests of actors seeking to produce new accounting regulations. Chinese characteristics were a signifier that carved out a space for local networks to attain their identity and retain some measure of independence from global networks, shaped the construction of each accounting regulation for FIFs into an attractive package, and influenced the adaptation and transformation of those elements of Western accounting that arrived into China. In turn, IAS became part of the discursive field on accounting regulation that helped mediate the shifts in the interpretation of Chinese characteristics over time

Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

The paper brings to light the horizontal dimension of hegemony, i.e. the relationship between dominant social groups as they form a ‘power bloc’ and its significance for management accounting control (MAC) changes, drawing on an intensive case study of a public sector unit in Pakistan. The study finds that the political strategies of the two dominant social groups eventually led to a ‘conflicted compromise’, resulting in changes to the MACs in the case organisation. However, the ideologies of both groups were seriously compromised vis-à-vis the enacted MACs. This necessitated the use of coercive measures to compel the dominated groups, such as lower pay-grade employees and labour, to accept the changes. We argue that the use of coercive measures without ideological support resulted in a weak hegemonic arrangement at the level of the firm, with implications for possible resistance from the dominated groups and for the longevity of the MAC changes. The paper is informed by a critical realist interpretation of hegemony which helps improve our understanding of the role of the state in bringing about MAC changes. Based on our analysis, we argue that it would be useful not only to trace the economic compulsions of the state but also to examine the vested interests of powerful social groups engaged in hegemonic struggles within the state for better understanding of NPM-driven MAC changes in an SOE

Accounting History Research: Traditional and New Accounting History Perspectives

There is an ongoing debate in accounting history around the ways in which historical material should be gathered, interpreted, analysed and written. Lying at the heart of this debate is the perennial concern with 'objective/interpretive' modes of investigation. The mainstream orthodoxy of accounting history embraces the 'objective' view of history, whereas the alternative approach promotes interpretive and critical stances. The aim of this paper is to provide an overview of the achievements of NAH. This is attempted here by contrasting NAH with TAH along four dimensions: what counts as accounting; origins versus genealogies; roles of accounting; and sources of historical material. Under each of these dimensions, we show the differences between the two approaches and comment on the extent to which NAH may contribute to the study of accounting history. We argue that, although TAH and NAH approaches exhibit fundamental differences, both contribute significantly to the field, and indeed to the sharpening of each other's research agenda.Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la eternal polémica acerca de la "objetividad/subjetividad" de la investigación histórica. Así, mientras que la corriente más ortodoxa sostiene la idea de una interpretación objetiva de la historia, el enfoque alternativo defiende una interpretación de carácter crítico. En este artículo, nosotros pretendemos hacer una valoración del debate entre los enfoques tradicional y de nueva historia de la contabilidad. En concreto, pretendemos contrastar la aproximación tradicional y de nueva historia de la contabilidad en torno a cuatro dimensiones: qué es lo que cuenta como contabilidad, el debate entre orígenes y genealogías, los distintos papeles y roles que se atribuyen a la contabilidad, y las fuentes de historia de la contabilidad. En este artículo examinamos las diferencias entre la historia tradicional de la contabilidad y la nueva historia en torno a cada una de estas dimensiones, concluyendo que a pesar de las posiciones tan diversas que sostienen, las dos aproximaciones han contribuido sustancialmente a elevar el rigor investigador en historia de la contabilidad, así como a fortalecer el programa de investigación en esta disciplina