Abstract
GarryCarnegie BrianWest The authors of the four articles contained in this issue of Accounting History are from diverse locations and their studies feature a similarly broad range of settings. These circumstances again highlight the inter- national span of both the discipline and the journal. Funnell investigates the impact of the American War of Independ- ence (1776–83) on government accounting and auditing in England. The financial and political strains precipitated by the war led to a movement for “economical reform~ which Edmund Burke is depicted as playing a key role in. The Commissioners for Examining the Public Accounts were also influential in persuading the government of the need for change. The outcome was the gradual adoption during the nineteenth century of fundamental reforms that diminished the influ- ence of the Crown and provided the foundation for more enlightened systems of public accountability. Schäffer and Binder chart the development of management accounting and management control research in German-speaking countries from 1970 to 2003. Although the English language has achieved pre-eminence in academic discourse, Schäffer and Binder provide a timely reminder of the importance and extent of contributions made in other languages. Indeed, this article reveals not only the rich- nessPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
Preview Only
© 2012 DeepDyve, Inc. All rights reserved.
Terms of Service | Privacy Policy