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Critical Histories of Accounting
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary signifi...
F. W. Taylor
Following the volumes on Henri Fayol, this next mini-set in the series focuses on F.W. Taylor, the initiator of "scientific management". Taylor set out to transform what had previously been a crude art form in to a firm body of knowledge.
Mastering the Niger
In Mastering the Niger, David Lambert recalls Scotsman James MacQueen (1778–1870) and his publication of A New Map of Africa in 1841 to show that Atlantic slavery—as a practice of subjugation, a source of wealth, and a focus of political struggle—was entangled with the production, circulation, and reception of geographical knowledge. The British empire banned the slave trade in 1807 and abolished slavery itself in 1833, creating a need for a new British imperial economy. Without ever setting foot on the continent, MacQueen took on the task of solving the “Niger problem,” that is, to successfully map the course of the river and its tributaries, and thus breathe life into his scheme ...
Accounting for Slavery
A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected...
What Is Past Is Prologue
This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period - iron, textiles, and mining. In addition, it provides two organisational case studies - the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing - the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.
A History of Management Accounting
In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.
The Driver’s Story
The story of the driver is the story of Atlantic slavery. Starting in the seventeenth-century Caribbean, enslavers developed the driving system to solve their fundamental problem: how to extract labor from captive workers who had every reason to resist. In this system, enslaved Black drivers were tasked with supervising and punishing other enslaved laborers. In The Driver’s Story, Randy M. Browne illuminates the predicament and harrowing struggles of these men—and sometimes women—at the heart of the plantation world. What, Browne asks, did it mean to be trapped between the insatiable labor demands of white plantation authorities and the constant resistance of one’s fellow enslaved la...
The Routledge Companion to Qualitative Accounting Research Methods
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Birth of Modern Facts
For over twenty years, James W. Cortada has pioneered research into how information shapes society. In this book he tells the story of how information evolved since the mid-nineteenth century. Cortada argues that information increased in quantity, became more specialized by discipline (e.g., mathematics, science, political science), and more organized. Information increased in volume due to a series of innovations, such as the electrification of communications and the development of computers, but also due to the organization of facts and knowledge by discipline, making it easier to manage and access. He looks at what major disciplines have done to shape the nature of modern information, dev...
Slavery and the Enlightenment in the British Atlantic, 1750–1807
This book examines the daily details of slave work routines and plantation agriculture in the eighteenth-century British Atlantic, focusing on case studies of large plantations in Barbados, Jamaica and Virginia. Work was the most important factor in the slaves' experience of the institution. Slaves' day-to-day work routines were shaped by plantation management strategies that drew on broader pan-Atlantic intellectual and cultural principles. Although scholars often associate the late eighteenth-century Enlightenment with the rise of notions of liberty and human rights and the dismantling of slavery, this book explores the dark side of the Enlightenment for plantation slaves. Many planters increased their slaves' workloads and employed supervisory technologies to increase labor discipline in ways that were consistent with the process of industrialization in Europe. British planters offered alternative visions of progress by embracing restrictions on freedom and seeing increasing labor discipline as central to the project of moral and economic improvement.
