Papers presented at the 11th World Congress of Accounting Historians



S1A – Institutional Approaches

Massimo Sargiacomo
- Analysis of Institutional Pressures and Accounting Records of a 17th Century Italian Feudal Community: the Case of the Commune of Penne (1626-1690)
Marta Macias
- Accounting and Institutional Changes in the Railway Industry (1919-1936)

S1B – Accounting History Research

Esteban Hernández-Esteve
- Recent Accounting History Research in Spain (2001-2005)
Oktay Güvemli, Batuhan Güvemli
- World Congresses of Accounting Historians 1970-2006: an Evaluation

S1C – Accounting in Brazil

Aurelina Laurentina Viana, Mariano Yoshitake
- History of Accounting in Brazil
Pedro Cezar Dutra Fonseca, Paulo Schmidt
- Accounting in the Context of Economic and Social Transformations: Brazil, 1930 - 1964

S1D – Management Innovators

Dale L. Flesher, Gary John Previts
- Donaldson Brown (1885-1965): 20th Century Financial Management Innovator
Yves Levant, Marc Nikitin
- Should Charles Eugène Bedaux be revisited?

S2A – Accounting and Maritime Trade

Gérard Minaud
- Accounting and Maritime Trade in Ancient Rome
Salvador Carmona, Raphael Donoso, Steve Walker
- Accountability and Cross-border Firms: The Case of the Asiento Between England and Spain (1713-1743)
Hilmi Erdoğan Yayla, Abdulkerim Dafltan
- A Descriptive Study on Accounting System of Early 19th Century Ottoman Navy: 1803 Routien Fleet Navigation to the Mediterranean Sea

S2B – "Old" and "New" Accounting History

Robert A. Bryer, Richard K. Fleischman, Richard H. Macve
- What Is the Purpose of Accounting: Economic Decision Making, Capitalist Accountability, or Disciplinarity? Three Views of the Carron Company Archives, 1759-C. 1850
David Oldroyd
- Labour Process/Labour Control in the Tyneside Coal Industry during the 18th Century
Stephen P. Walker
- Accounting, Paper Shadows and the Stigmatised Poor

S2C – Accounting for Public Finance

Delfina Gomez, Garry D. Carnegie, Lúcia Lima Rodrigues
- Accounting change in central government: the adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)
Haydar Kulaksız
- Public Financial Administration of Ottoman Empire Between 1838 - 1880 and Muhasebat Genel Mudurlugu (General Directorate of Public Accounts)
Céline Michaïlesco
- Public Finance and the Administration of the Great Exhibitions held in Paris during the 19th Century

S2D – Early Auditing Developments

Hu Shengxiao
- The Outline of Audit Development in Ancient China
Kayhan Orbay
- Auditing, Preventing Corruption and Early Signs of Performance Evaluation in the Account Registers of Imperial Foundations in the 16th and 17th-Centuries Ottoman Empire

S3A – Accounting and Management in Religious Institutions

Barnabè Federico, Ruggiero Pasquale
- Religious and Accounting Culture within a Monastic Institution in the 19th Century
Di Pietra Roberto, Michela Magliacani
- The Archbishop Seminary of Siena in the Second Half of the 17th Century: Organizational Structure and Managerial Operations
J. Julián Hernández Borreguero
- Choosing an Accounting Method in the 17th Century: The Case of the Cathedral Council of Sevilla (Spain)

S3B – Accounting Technologies

J. Carles Maixé-Altés
- The Investment Departments of Scottish Savings Banks, 1850-1925
Orten Remzi
- Development of Accounting in the First Half of the 20th Century in Turkey
Pierre-E. Mounier-Kuhn
- Service Bureau: Accounting Machines Made Easy

S3C – Accounting Authors

Alan Sangster, Patricia McCarthy, Greg Stoner
- Luca Pacioli, textbook author
Miguel Zapata Olvera
- The Oblivion in New Spain of Libro De Caxa Y Manual
Stephanie D. Moussalli, Dale Flesher, Yannick Lemarchand
- Pierre Boucher and the 1803 Edition of La Science des Négocians: Accounting in the Republic

S3D – Inception and Closure of Accounting Bodies

Drago Zelinschi
- Legitimacy, Expertise and Closure in the Romanian Accountants' Professional Project (1900-1916)
Masayoshi Noguchi, John Richard Edwards
- Integration of Practising and Business Members within a Professional Accounting Body - the case of the ICAEW

S4A – Historical Studies in Taxation

Janette Rutterford
- Gross or Net? The Role of Taxation in the History of Equity Valuation
Gary J. Previts, Sandra S. Kramer
- The Krueger Tax Case: an Early 20th Century Episode of Corporate Overpayment of U.S. Taxes
Lynne Oats, Pauline Sadler
- Accounting for the Stamp Act Crisis

S4B – Management Accounting

Trevor Boyns, Lee D. Parker
- The Rise and Fall of 'Scientific Costing': in Pursuit of Professionalism
Utz Schäffer, Christoph Binder
- "Controlling" as an Academic Discipline - the Development of Management Accounting and Management Control Research in German speaking Countries between 1970 and 2003
Hiroshi Okano
- Historical Perspective in Target Costing: The Cultural Significance of Japanese Management Accounting

S4C – Women in Accounting

Frances Miley, Andrew Read
- The Account Keeping Work of Women in England 1200-1500
Annamaria Kurtovic, Kathie Cooper
- Mary Addison Hamilton, Australia's Forgotten Accounting Pioneer - Or a Victim of Contaminated History and the Struggle for Status Quo
Marie Catalo, Nicole Azema
- The "Lady Accounting", an Analogy Using Blood Circulation to Popularise an Accounting View of the Firm's Health

S5A – Major Figures

Jean-Louis Peaucelle, Stéphane Manin
- Billettes and the Economic Viability of Pin-Making in 1700
Richard Vangermeersch
- Twenty Reasons Why Stuart Chase (1888-1985) Should Be Chosen Posthumously, For The Accounting Exemplar Award in 2006
David Alexander, Svetlana Bychkova, Marek Schroeder, Yaroslav Sokolov
- The Soviet Accounting Bulletin, 1973-1983

S5B – Accounting in Post-colonial Settings

Philip Colquhoun
- Being Treated Like an Animal in Better Britain - Chinese Poll Tax in New Zealand
Jill Hooks, Ross Stewart
- The Geography and Ideology of Accounting: a Case Study of Accounting in a Sugar Refinery in Australasia, 1900 - 1920
Keith Dixon
- Making Accounting Transparent Retrospectively: a Longitudinal Case Study of Accounting Practices Played Among the I-Kiribati

S5C – Auditors and the Audit Profession

Richard C. Baker, Jeanne Lafond
- The Genealogy of Auditor Liability to Third-Parties under Common Law
Hossein Nouri, Danielle Lombardi
- Auditor Independence in the 20th Century: a Textbook Perspective
Carlos Ramirez
- Reform or Rebirth? The 1966 Companies Act and the Problem of the Modernisation of the Audit Profession in France

S6A – Financial Accounting and Standardisation

Masayoshi Noguchi, Michiyasu Nakajima, Eiichiro Kudo, Kazuyoshi Morimoto
- 'Working Rules for Financial Statements' and Financial Reporting Practice adopted by Japanese Industrial Firms 1898-1934: Exemplification of two Paint Production Firms
Richard C. Baker, Elena M. Barbu
- An Historical Perspective of the Evolution of Research on International Accounting Harmonization
Samuel Jubé
- Accounting standards and the perception of universality

S6B – Accounting Theory

George C. Romeo, James J. McKinney
- Contributions of Joseph Hardcastle to Accounting Theory
Andrea Cilloni, Marco Angelo Marinoni
- European and Anglo-Saxon Proprietorship, Entity Theories. An Integrated View
Paulo Schmidt, José Luiz Dos Santos, Pedro Cezar Dutra Fonseca
- The Roots of the Patrimonialist School in Brazil: the Role Of Frederico Herrmann Júnior

S6C – Accounting and Management

Cengiz Toraman, Ahmet Ögreten, Sinan Yılmaz
- From the first Corporate Accounting Practices in the Ottoman Empire: Eregli Coal Company and Accounting Book Records 19th Century
Trevor Boyns, Fabrizio Cerbioni
- Organisational Developments, Strategy and Accounting in an Early Italian Firm: Larderello 1818-1858
Pierre Labardin
- The Coexistence of Several "Management Logics": the Example of Accounting Departments at Saint-Gobain (1867-1912)


S7A – From the Classroom to the Peerage

Ciarán Ó Hógartaigh, Margaret Ó Hógartaigh
- 'Hedge Schools' and Pre-Professional Accounting Education in Eighteenth Century Ireland

Yusuf Sürmen, Uğur Kaya, Hilmi Erdoğan Yayla
- Higher Education Institutions and the Accounting Education in the Second Half of 19th Century in the Ottoman Empire
Robert H. Parker
- Accountants in the Peerage: Encounters with Viscounts

S7B – Valuation Models

Barbara D. Merino, Alan G. Mayper
- The Rhetoric of Objectivity: The Matching Model
Bernardo Bátiz-Lazo
- Changes in the Depreciation of Buildings in an English Building Society, circa 1959: Financial and Governance Implications
Béatrice Touchelay
- The Revaluation of Balance Sheet in France, Countable and Tax Measurement of the 20th Century and Object of History for the 21th Century