مقالات ارائه شده در كنفرانس حسابداري
Papers presented at the 11th World Congress of Accounting Historians
S1A – Institutional Approaches
Massimo Sargiacomo
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
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