著者紹介

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目次

VOLUME ONE Introduction PART ONE: SETTING THE STAGE: AN OVERVIEWResearch Directions in Accounting History - C J Napier Expanding the Dialogue- R K Fleischman, L P Kalbers and L D Parker Industrial RevolutionHistoriography Critical Studies in Accounting Research, Rationality andHabermas - S C Lodh and M J R Gaffikin A Methodological Reflection The NewAccounting History - P Miller, T M Hopper and R C Laughlin An IntroductionCritical Accounting - R C Laughlin Nature, Progress and PrognosisAccounting History and Empirical Research - B D Merino and A G Mayper'Presenting the Past' - L D Parker Perspectives on Time for Accounting andManagement History Historiography, Causality and Positioning - D OldroydAn Unsystematic View of Accounting History PART TWO: THE GREAT DEBATESManagerial Accounting Topics Rehabilitating British Industrial RevolutionCosting Accounting and Management - S Pollard The Development of IndustrialCost and Management Accounting in Great Britain before 1850 - J R Edwards andE Newell A Survey of the Evidence British Entrepreneurs and Pre-IndustrialRevolution Evidence of Cost Management - R K Fleischman and L D ParkerIndustrial Revolution: The Neo-Classical-Foucauldian Dialogue Early CostAccounting for Internal Management Control - H T Johnson Lyman Mills inthe 1850s The Evolution of Management Accounting - R S Kaplan Keeping theRecord Straight - T N Tyson Foucauldian Revisionism and Nineteenth CenturyUS Cost Accounting History Reappraising the Genesis of Managerialism - K WHoskin and R F Macve A Re-Examination of the Role of Accounting at theSpringfield Armory The Development of Industrial Accounting in Britain andFrance before 1880 - T Boyns, J R Edwards and M Nikitin A ComparativeStudy of Accounting Literature and Practice VOLUME TWO PART ONE: FINANCIALACCOUNTING TOPICS Positive Accounting Theory Positive Accounting Theory - R LWatts and J L Zimmerman A Ten Year Perspective On the History of NormativeAccounting Theory - R V Mattessich Paradigm Lost, Paradigm Regained? TheRhetoric of Science and the Rhetoric of Revolt in the 'Story' of PositiveAccounting Theory - T Mouck Standard-Setting and the Conceptual Framework TheFASB's Conceptual Framework and the Maintenance of the Social World - R DHines Objectivity and the Role of History in the Development and Review ofAccounting Standards - J J Young and T Mouck Accounting Standard-Setting - TJ Fogarty A Challenge for Critical Accounting A Marxist Critique of theFASB's Conceptual Framework - R A Bryer Mickey Marxism Rides Again - A MTinker The Evolution of the Conceptual Framework for Business Enterprises inthe United States - S A Zeff The Sombart Thesis Accounting and the Rise ofCapitalism - B S Yamey Further Notes on a Theme by Sombart Distortion ofHistory, Accounting and the Paradox of Werner Sombart - W N Funnell PART TWO:PARADIGMATIC DISCOURSE AND DIATRIBE The Critique of Traditional HistoricalMethodology Genealogies of Calculation - P Miller and C J Napier A Defence of'Traditional' Accounting History Research Methodology - M G Keenan TheStruggle for Maturity in Writing the History of Accounting, and the Promise -Some Reflections on Keenan's Defence of 'Traditional' Methodology - R A BryerThe Impact of the Present upon the Past Critical and Interpretive Histories -G D Carnegie and C J Napier Insights into Accounting's Present and Futurethrough Its Past Archival Researchers - R K Fleischman and T N Tyson AnEndangered Species? VOLMUE THREE PART ONE: FOUCAULT VERSUS MARX PluralizingOur Past - R E Stewart Foucault in Accounting History Accounting andPraxis - D J Cooper and A M Tinker Marx after Foucault The Influence ofMichel Foucault on Accounting Research - P Armstrong Boxing Clever - K WHoskin For, against and beyond Foucault in the Battle for AccountingTheory PART TWO: TRADITIONALISTS IN CRITICAL CLOTHING Accounting for Justice- W N Funnell Entitlement, Want and the Irish Famine of 1845-7 Expense,Social and Moral Control - S P Walker Accounting and the Administration ofthe Old Poor Law in England and Wales Monetizing Human Life - R K Fleischman,D Oldroyd and T N Tyson Slave Valuations in US and British West IndianPlantations PART THREE: A THEME OF MUTUAL CONCERN: US SCIENTIFIC MANAGEMENTEfficiency, Profit and Scientific Management - H T Johnson and R S Kaplan1880 - 1910 Accounting and the Construction of the Governable Person - PMiller and T O'Leary Cost Accounting, Controlling Labour and the Rise ofConglomerates - T M Hopper and P Armstrong Managing It All by the Numbers - MA Ezzamel, K W Hoskin and R H Macve A Review of Johnson and Kaplan's'Relevance Lost' Completing the Triangle - R K Fleischman Taylorism andthe Paradigms PART FOUR: CONCILIATION AND JOINT VENTURING The Boulton andWatt Case - R K Fleischman, K W Hoskin and R H Macve The Crux ofAlternative Approaches to Accounting History? Preserving History inAccounting - W N Funnell Seeking Common Ground between 'New' and 'Old'Accounting History Historical Allegories - W-F Chua Let Us Have Diversity