Editorial GGaarrrryy DD.. CCaarrnneeggiiee The New Series of Accounting History has entered its sixth year. This issue features five articles among other contributions. The journal continues to attract contributions on accounting history from around the globe while the second Accounting History International Conference being held in Osaka between 8-10 August 2001 has pleasingly drawn a total of 32 papers from 14 countries. Accounting is a human construction, it cannot exist in isolation, even if accounting is regarded as mere technical practice. West presents a challenge for accounting historians to enliven development of the social history of accounting on examining an accounting novel, The Bank Audit, by Bruce Marshall who himself was an accountant. Studies of accounting novels of this genre can shed light on how the accounting occupation and its associated imagery have developed. According to West, the book "stands as an element of accounting's heritage warranting attention and appreciation". Foreman examines the development of the accounting system at the Commonwealth of Australia government factories during the period 1910-1916. The contribution of John Jensen, a Defence Department public servant, is the focus of the study that adopts a technology transfer construct. It was found that Taylorist precepts that
Editorial
Abstract
Editorial GGaarrrryy DD.. CCaarrnneeggiiee The New Series of Accounting History has entered its sixth year. This issue features five articles among other contributions. The journal continues to attract contributions on accounting history from around the globe while the second Accounting History International Conference being held in Osaka between 8-10 August 2001 has pleasingly drawn a total of 32 papers from 14 countries. Accounting is a human construction, it cannot exist in isolation, even if accounting is regarded as mere technical practice. West presents a challenge for accounting historians to enliven development of the social history of accounting on examining an accounting novel, The Bank Audit, by Bruce Marshall who himself was an accountant. Studies of accounting novels of this genre can shed light on how the accounting occupation and its associated imagery have developed. According to West, the book "stands as an element of accounting's heritage warranting attention and appreciation". Foreman examines the development of the accounting system at the Commonwealth of Australia government factories during the period 1910-1916. The contribution of John Jensen, a Defence Department public servant, is the focus of the study that adopts a technology transfer construct. It was found that Taylorist precepts thatPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Editorial
Carnegie,Garry D.
Follow Accounting History
, Volume 6 (1): 5
SAGE – Feb 1, 2001
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