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This study explores the present-day dimensions of the international accounting history community with a focus on examining the formal (that is institutionalized) and informal (that is non-institutionalized) arrangements for accounting history in various countries and regions. Following a review...
This study looks at the hitherto unexamined accounting and financial arrangements that undergirded the management of J & P Coats Ltd, one of Britain's largest and most successful multinational companies, from 1890 to 1960. Four elements of Coats' financial systems are scrutinized: consolidation...
During the eighteenth century, the rural community of New Paltz, located in New York's mid-Hudson River valley, was served by two general stores, one run by the Hasbrouck family and the other by the Elting family. Using archival data, this study compares the operations of these two stores in the...
It is generally agreed that management and accounting can only be understood in their organizational and social contexts (Miller, 1994). In this sense, several studies have addressed management techniques in specific eighteenth-century organizations with regards to the improvement of quality in...
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