bluuebunny/crossref_metadata_2025 huggingface dataset:
Challenges in Implementing Disaster Mental Health Programs: State Program Directors’ Perspectives
Authors: Elrod Carrie L. , Hamblen Jessica L. , Norris Fran H.
Published: February 2006

The Crisis Counseling Assistance and Training Program grants supplemental federal funding to states and territories for individual and community crisis intervention services in the aftermath of presidentially declared disasters. Little research has been conducted to evaluate the effectiveness of these services, and few data exist to guide policies and programs. A qualitative study of thirty-eight state program directors (representing 95 percent of all such programs over a five-year period) identified the numerous challenges that states experience when planning, applying for, implementing, maintaining, phasing out, and evaluating these federally funded programs. The results highlighted the importance of including mental health in state-level disaster plans, fostering collaborative relationships across institutions, clarifying program guidelines, sharing innovations across programs, and building state capacity for needs assessment and program evaluation.
Hurricane Katrina and the Flooding of New Orleans: Emergent Issues in Sheltering and Temporary Housing
Authors: Nigg Joanne M. , Barnshaw John , Torres Manuel R.
Published: February 2006

Hurricane Katrina created an unprecedented need for sheltering and temporary housing across a four-state area along the Gulf Coast. This article reviews the disaster literature with respect to sheltering and temporary housing and contrasts how these needs actually developed with respect to both the preimpact and postimpact evacuation situations. The article also investigates the ways that intergovernmental planning failed to anticipate the need for shelter/housing solutions or to implement effective measures to put those plans into operation.
The Primacy of Partnership: Scoping a New National Disaster Recovery Policy
Authors: Mitchell James K.
Published: February 2006

Hurricane Katrina is widely perceived as a threshold-crossing event, capable of bringing about changes in public policy comparable with those that followed the terrorist attacks of September 11, 2001. Headline-grabbing proposals for improving the leadership of disaster-management organizations divert attention from a task of greater importance: the nourishment of partnerships among different stakeholder groups. Such partnerships have previously been organized around common material interests. Stronger and more enduring partnerships might better be based on ideas that capture shared ambiguities of hazard, as well as material interests. Lay publics need to be engaged with contradictory concepts that exist across the full range of environmental and societal contexts in which hazards are embedded. The process of recovery from Katrina presents social scientists with an opportunity to extend inquiry and partnerships into new arenas that have the potential to sharpen intellectual understanding as well as to address needed policy reforms.
We are family: Congruity between organizational and family functioning constructs
Authors: Brotheridge Céleste M. , Lee Raymond T.
Published: February 2006

The common practice of characterizing organizations as having a family environment assumes that organizational and family functioning constructs are conceptually congruent. To date, this assumption has not been examined in a systematic fashion. This study examined the congruence of organizational and family functioning concepts using the Work Environment Scales and the Beavers Self-Report Family Inventory in a sample of 204 government employees. A canonical correlation analysis found a moderate amount of shared variance between these two sets of data, suggesting that there may be an underlying congruence between work and family constructs. Additionally, specific dimensions of work unit climate and group conflict were predictive of equivalent family functioning dimensions. The implications of these findings for managers and organizational development practitioners are discussed.
Ear to the Streets
Authors: Harrison Louis , Moore Leonard N. , Evans Lynn
Published: February 2006

Learning communities are defined as linked courses that encourage integration of the curriculum, help students establish academic and social support networks, and bring the faculty together to collaborate in meaningful ways. The purpose of this article is to describe a learning community based on two linked courses with an African American popular culture theme. The design, function, and process of this learning community are described, and results of focus group evaluations are delineated. In addition, the learning community concept’s application to African American students is considered. Specifically this learning community focused on race, hip-hop, and sport. The high visibility of African American athletes and entertainers has spawned a phenomenon in the African American community, the United States, and the world that merit careful study.
Living and Working in the City
Authors: Smith Danielle Taana
Published: February 2006

The economic and social decline of American central cities has been well documented, especially as these cities become increasingly socially and economically isolated entities. The flight of industrial jobs from inner cities to suburban areas resulted in increasing poverty and increasing unemployment for inner-city residents. This decline has profoundly affected African Americans who are disproportionately represented among the urban poor. While central cities have been declining, American entrepreneurship has generally been increasing, with a 20% increase between 1992 and 1997. This article examines whether central city residence contributes to or detracts from self-employment. The research question is: What is the effect of central city residence on the likelihood of self-employment for African Americans and Whites?
Democracy, Ethnicity, and the Problem of Extrajudicial Killing in Nigeria
Authors: Ojie A. E.
Published: February 2006

Ethnicity, a pedigree of the British imperialist pernicious policy of divide and exploit, has become a virulent scourge that has facilitated a widespread subversion of the democratic ethos in Nigeria. The flagrant display of ethnic chauvinism by the political elites in their bid to usurp power for their selfish ends orchestrates extrajudicial killings in the polity. This article explores the theoretical perspective on ethnicity and highlights the diversities of extrajudicial killings in Nigeria. The nature and the effectiveness of the police in maintaining law and order in Nigeria are discussed. The mutual negative attitudinal dispositions of the public and the police are inhibitive to effective police performance. The article argues that the pervasiveness and ubiquity of ethnicity has profoundly disenabled the realization of the ideal democratic ethos in Nigeria. Panaceas were advanced as the curative for the conflict-ridden and nebulous political atmosphere.
Nanoscaled Reinforcement of Polystyrene Foams using Carbon Nanofibers
Authors: Shen Jiong , Han Xiangmin , Lee L. James
Published: February 2006

Carbon nanofibers (CNFs) are used as both the nucleants and the reinforcements for polystyrene (PS) foams in both batch and continuous extrusion processes with CO2 as the blowing agent. The inclusion of CNFs exhibits substantial impact on the morphology and properties of PS foams. The presence of CNFs results in a decrease in the cell size and an increase in the cell density. Macroscopic strength enhancement of PS foams due to the incorporation of CNFs is experimentally observed. These results are qualitatively explained via a series of nanoscaled observations. Through scanning electron microscopy (SEM), the alignment of CNFs and the polymer-sheathing phenomenon are identified. The protective CNF layers around the cell wall and the substantial polymer-fiber interactions resulted in the enhancement of foam strengths. Thermal properties (heat conductivity, infrared transmission, and thermal expansion coefficient) of the PS foams can also be influenced by CNFs. Intensive shear force exerted by the twin-screw extruder broke the fibers in lengths. The impact of the fiber length on the foam structures (cell size and cell density) is also studied.
Religious Bricolage as a Psychological Reality: Limits, Structures and Dynamics
Authors: Saroglou Vassilis
Published: February 2006

English

The contemporary proliferation in sociology of religion of terms such as “religious bricolage” or “religion à la carte” as reflecting clear tendencies in modern religious and spiritual expressions leaves the psychologist of religion somewhat perplexed. Although no empirical studies of such phenomena exist from a psychological perspective, related theory and research from other psychological domains can provide material that allows us to question the extent and depth of the reality of the so-called “religious bricolage”. This will be the main point of the present article. In addition, we will emphasize the need to go beyond descriptive case studies and look for general structures and “laws” capable of explaining the rationale and the dynamics (e.g. cognitive, emotional, and motivational) of this phenomenon, at least, as the latter appears today in Western countries.

French

La prolifération en sociologie de la religion de termes tels que "bricolage religieux'' ou "religion à la carte'', censés refléter des tendances claires des expressions religieuses et spirituelles modernes, laisse le psychologue de la religion quelque peu perplexe. Bien qu'il n'existe pas d'études empiriques de ce phénomè ne effectuées dans une perspective psychologique, le recours à certaines théories et aux résultats d'études menées dans d'autres domaines psychologiques connexes permettraient de mieux appréhender l'étendue et la profondeur de la réalité du dit "bricolage religieux''. Ce sera le but de cet article. En outre, l'auteur met l'accent sur la nécessité d'aller au-delà des études de cas descriptives et de chercher des structures générales et des "lois'' capables d'expliquer la logique et les dynamiques-cognitives, émotionnelles et motivationnelles-de ce phénomène, du moins tel qu'il apparaît aujourd'hui dans les pays occidentaux.
Explaining Knowledge Sharing
Authors: de Vries Reinout E. , van den Hooff Bart , de Ridder Jan A.
Published: February 2006

In this study, the authors investigate the relationships between team communication styles and job-related cognitions on one hand and knowledge-sharing attitudes and behaviors on the other using 424 members of different work-related teams. Both eagerness and willingness to share are positively related to knowledge sharing—both donating and collecting knowledge. These attitudes mediate the relationships of communication styles, job satisfaction, and performance beliefs with knowledge-collecting and donating behaviors. In terms of team communication styles, an agreeable style is positively related to team members’ willingness to share their knowledge, whereas an extravert communication style of a team is positively related to both eagerness and willingness to share. Performance beliefs and job satisfaction are both related to willingness and eagerness to share knowledge. However, in contrast with the authors’ expectations, the relationship between eagerness to share knowledge and knowledge donating is not stronger than the one between eagerness and knowledge collecting.
Self-Presentation in Online Personals
Authors: Gibbs Jennifer L. , Ellison Nicole B. , Heino Rebecca D.
Published: February 2006

This study investigates self-disclosure in the novel context of online dating relationships. Using a national random sample of Match.com members ( N = 349), the authors tested a model of relational goals, self-disclosure, and perceived success in online dating. The authors’ findings provide support for social penetration theory and the social information processing and hyperpersonal perspectives as well as highlight the positive effect of anticipated future face-to-face interaction on online self-disclosure. The authors find that perceived online dating success is predicted by four dimensions of self-disclosure (honesty, amount, intent, and valence), although honesty has a negative effect. Furthermore, online dating experience is a strong predictor of perceived success in online dating. Additionally, the authors identify predictors of strategic success versus self-presentation success. This research extends existing theory on computer-mediated communication, self-disclosure, and relational success to the increasingly important arena of mixed-mode relationships, in which participants move from mediated to face-to-face communication.
A Feedback Control Strategy for Enhancing Item Selection Efficiency in Computerized Adaptive Testing
Authors: Weissman Alexander
Published: February 2006

A computerized adaptive test (CAT) may be modeled as a closed-loop system, where item selection is influenced by trait level (θ) estimation and vice versa. When discrepancies exist between an examinee's estimated and true θ levels, nonoptimal item selection is a likely result. Nevertheless, examinee response behavior consistent with optimal item selection can be predicted using item response theory (IRT), without knowledge of an examinee's true θ level, yielding a specific reference point for applying an internal correcting or feedback control mechanism. Incorporating such a mechanism in a CAT is shown to be an effective strategy for increasing item selection efficiency. Results from simulation studies using maximum likelihood (ML) and modal a posteriori (MAP) trait-level estimation and Fisher information (FI) and Fisher interval information (FII) item selection are provided.
Common Concerns and Constructed Communities
Authors: Hirji Faiza
Published: February 2006

Media fulfill a number of different functions for members of diasporas, helping to maintain networks built around nationality, culture, or religion. In times of international conflict, immigrants or minorities living in Canada may be particularly reliant on diasporic media if mainstream news networks do not supply the relevant information or desired perspective. This article focuses on the specific role that Internet news services might play in fostering a sense of identity or community for a uniquely placed group, Canadian Muslims, during the invasion of Iraq. In particular, the construction of a loosely knit community opposed to the Iraq War is examined in relation to a news service, Montreal Muslim News, which is based in Canada but addresses a variety of domestic and international affairs. The content on this Web site is analyzed to determine what discourses it may contain regarding citizenship, community, and political engagement.
“Your Life is Waiting!”
Authors: Grow Jean M. , Park Jin Seong , Han Xiaoqi
Published: February 2006

This semiotic analysis demonstrates how pharmaceutical companies strategically frame depression within the hotly contested terrain of direct-to-consumer (DTC) advertising. The study tracks regulation of the pharmaceutical industry, relative to DTC advertising, including recent industry codes of conduct. Focusing on the antidepressant category, and its three major brands—Paxil (GlaxoSmithKline), Prozac (Eli Lilly), and Zoloft (Pfizer)—this comparative study analyzes 7 years of print advertising following deregulation in 1997. The authors glean themes from within the advertising texts, across the drug category and within individual-brand campaigns. The findings indicate that DTC advertising of antidepressants frames depression within the biochemical model of causation, privileges benefits over risks, fails to adequately educate consumers, and frames depression as a female condition. The authors close with commentary on the potential implications, with particular focus on the new codes of conduct, and offer suggestions for future research.
Playing at Colonization
Authors: Magnet Shoshana
Published: February 2006

This article coins the term gamescape to offer a way of thinking about the implications of the way in which landscape in video games is actively constructed within a particular ideological framework. The author examines the spatial practices used to construct the gamescape in Tropico and their attendant dangers. The author concludes with a discussion of the theming of this gamescape, and the way in which the trope of tropicalization is used to stabilize Tropico as an “Othered” space.
Reflecting on Reflection: Scale Extension and a Comparison of Undergraduate Business Students in the United States and the United Kingdom
Authors: Peltier James W. , Hay Amanda , Drago William
Published: February 2006

In the Peltier, Hay, and Drago (2005) article titled “The Reflective Learning Continuum: Reflecting on Reflection,” a reflective learning continuum was conceptualized and tested. This is a follow-up article based on three extensions: (1) determining whether the continuum could be expanded, (2) further validating the continuum using additional schools, and (3) determining whether the continuum could also be applied to undergraduate business education. The findings from a study of U.S. and U.K. students show that the revised scale is valid and reliable and that U.S. students in the sample universities rated their educational experience higher and were more likely to use reflective thinking practices.
Work return rates after childbirth in the UK - trends, determinants and implications: a comparison of cohorts born in 1958 and 1970
Authors: Smeaton Deborah
Published: February 2006

During the 1980s a significant growth in the proportion of women returning to work quickly post-childbirth became apparent. It was observed, however, that a polarization of opportunities was emerging, with professional women becoming the main beneficiaries of change - a trend that was predicted to accelerate during the 1990s. Comparing two cohorts of women born in 1958 and 1970, this article indicates that the trend toward faster returns continued but that the experiences of professional and non-professional women converged.The predictors of return rates also changed over this period: while occupational class was an important determinant of return timing in the 1980s, by the mid-1990s this was no longer the case. Instead the financial burden of mortgage debt was pushing women into early work returns. Associated with these changes, a reduction in the incidence of downward occupational mobility, was observed, with the greatest improvements experienced by clerical and secretarial workers.
Financial reporting in Belgium: case studies on collieries, 1900-1950
Authors: De Beelde Ignace
Published: February 2006

This study involves an examination of the financial statements of seven Belgian colliery companies in the first half of the twentieth century with a focus on assessing how they were influenced by the institutional and regulatory framework. It begins with a discussion of the regulation of accounting in Belgium in that period. While regulation was found to be limited, the State had an impact on the magnitude of reported figures through taxation and also through reporting obligations to a government agency supervising the colliery industry. The cases demonstrate differences with respect to disclosure, valuation, capitalisation, revaluation, and amortisation. Most companies involved changed their accounting policy significantly during the observation period. It was common for important changes in accounting policy, with material consequences for the reported results, not to be explained in the financial statements.
Between anarchy and authority: the New Zealand Society of Accountants’ management of crisis, 1989-1993
Authors: Keenan Michael G.
Published: February 2006

The paper discusses the management of a crisis which enveloped the NZSA in the late 1980s and threatened its dominant role in the regulation of corporate financial reporting in New Zealand. Different forms of regulation - external, collegiate and individual - are distinguished, and conditions for the crisis are located in inherent conflicts between them; in particular, in the opposed tendencies of the authority required for effective external and collegiate regulation, and anarchic qualities of the professional freedom presumed for individual regulation. The crisis is shown to have been precipitated by an anarchic rejection of the NZSA’s authority for collegiate regulation, and to have persisted while the New Zealand Government considered proposals for re-assigning the NZSA’s regulatory role to a public sector agency. The NZSA’s management of the crisis is shown to have been a measured co-operation in the construction of a new regulatory regime which provided it with enhanced regulatory authority.
The birth of a modern public sector accounting system in France and Britain and the influence of Count Mollien
Authors: Nikitin Marc
Published: February 2006

Under theAncien Régime France, the collection of taxes was a matter entrusted by the King to businessmen. After several unfruitful attempts to exercise greater control over his revenue streams, the King finally introduced reforms in 1788 to both centralise the Treasury and to use double-entry bookkeeping. TheRévolution confirmed this orientation and, after 1815, a modern public sector accounting system was progressively established in order to service the nascent nation. Soon later, Britain also started to rebuild its public sector accounting system and, as will be shown, a mutual French-British influence existed in the building of the national financial systems. Behind these modern public sector accounting systems lies the influential role played by Count Mollien, both in France and Britain.
The first professors of accounting in Australia
Authors: Carnegie Garry D. , Williams Brian G.
Published: February 2006

A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.
A more vigorous prosecution of public works: the reforms of the Indian Public Works Department
Authors: Black John
Published: February 2006

The aim of this paper is to extend the current knowledge and understanding of public sector accountancy and management in its historical context, through the examination of the reforms of the Indian Public Works Department (PWD) from 1858 and the founding of the Royal Indian Engineering College (RIEC) in 1870. The architect of these reforms was General Sir George Tomkyns Chesney, who was the first Accountant-General of the PWD. Chesney was influential in the founding of the RIEC, also known as Cooper's Hill College, and became its first president. The role of this College was to train civil engineers for the reformed PWD. The College synthesised management training for the public sector in India and was perhaps the first academic institution in Britain to offer a curriculum relating to engineering technology and management, including a designated course in public sector accounting.
Leslie Arthur Schumer: Australian cost accounting crusader and historian
Authors: Anderson Ray H.
Published: February 2006

The maturity of an academic discipline manifests itself in a variety of ways. One of these, an essentially historical manifestation, is the attention which a discipline pays to its pioneers. This article seeks to continue this maturation process through an examination of the life of Leslie Arthur Schumer, an Australian cost accountant. Schumer's contribution to accounting development was made through his multidimensional approach to accounting and financial management and through his practical work, teaching, writing and involvement with professional associations. In later life Schumer's contribution to accounting and business history was recognised.
Born at the wrong time? An oral history of women professional accountants in New Zealand
Authors: Emery Michelle , Hooks Jill , Stewart Ross
Published: February 2006

Although New Zealand was the first country within the Commonwealth to allow women to enter the profession of accountancy on a continuous basis, this did not result in a large number of women becoming professional accountants until the 1990s. This paper focuses on the development of the status of women within the accounting profession in New Zealand. Documents from the early and middle part of this century provide evidence that the accounting profession was almost entirely male in these years. A number of women who joined the New Zealand Society of Accountants in the 1940s and 1950s were interviewed and their testimonies were interpreted using insights gained from the extant literature on gender and the professionalisation of accounting. It was found that, while there were no formal barriers to entry, the obstacles to progression, identified in the literature on other countries, existed within the New Zealand context.
Making a cast-iron case: accountants and the Carron lawsuits of the 1850s and 1860s
Authors: McKinstry Sam , Wallace Kirsten , Fleming A. Iain
Published: February 2006

The study which follows sheds light on a little-researched area of accounting history: the court work of accountants in the nineteenth century. It takes as its focus a major series of cases enacted over the 1850s and 1860s in both the English and Scottish courts and concerning the world famous Carron Company of Falkirk, Scotland, ironfounders. Prominent Scots and English accountants were employed to investigate the affairs of the company over a long period of time, providing evidence for various lawsuits involving questions of fraud, the falsification of accounts and the purchase of shares by the company at an undervalue. The paper highlights the standing of the main accountants involved, Henry Chatteris and William Quilter, and details the work they did, setting it in the context of Scots and English court procedures. It draws attention to the fact that such work could account for a substantial share of an accountancy practice’s income, as earlier studies have suggested, and further destabilises the still persistent notion that modern accountancy was founded on bankruptcy and audit work alone.
Henry Rand Hatfield (1866-1945): the triumphs and travails of an academic accounting pioneer
Authors: Parker Robert H.
Published: February 2006

Henry Rand Hatfield, the subject of an excellent recent biography by Steven Zeff, was one of the pioneers of US academic accounting. Remembered today mainly for his magnificent prose and his forthright and witty defence of accounting as an academic discipline, Hatfield deserves also to be remembered as an internationalist, as the author of one of the first papers on comparative international accounting, and as a contributor to the accounting history literature. He was less successful as an accounting theorist and standard-setter. Academic accountants today can still benefit from his writings on the temporal and global scope of accounting.
Louis Goldberg and A Journey into Accounting Thought
Authors: Burrows Geoff H.
Published: February 2006

The following review of Lou Goldberg's last work-Goldberg, L., (ed. by Leech, S.A.), (2001), A Journey into Accounting Thought, London: Routledge, ISBN 0-415-26021-3 - was commissioned by the editor. This review, written in the first person, draws inter alia on personal knowledge to examine Journey both as a stand-alone publication and as part of Lou's broader oeuvre.
Uniform accounting periods: an historical review and critique
Authors: Luther Robert
Published: February 2006

The practice of "closing" company ledgers each year and producing annual balance sheets and income statements is firmly established around the world. However, although annual balancing and closing of accounts has been common in Europe for at least 500 years, it was not universally adopted until the beginning of the twentieth century. This paper posits the contention that, in certain circumstances, it is appropriate to sacrifice uniformity in favour offlexibility. The argument is illustrated by reference to insurance and mining companies which, especially prior to 1914, had the characteristics of single ship ventures. For them the concepts of accounting periodicity and matching were less relevant than in other industries and annual accounts were of questionable value. By detailed examination of company reports and by bringing together the arguments of prominent accounting thinkers it is shown that, on the question of periodicity, a "one sizefits all" approach is potentially damagingly restrictive.
Victorian parsimony and the early champions of modern public sector audit
Authors: Funnell Warwick
Published: February 2006

In most Westminster governments the essential characteristics of central government audit can be traced to the British Exchequer and Audit Act 1866. The Act was the pinnacle of government finance and accountability reforms implemented in the middle decades of the nineteenth century which were motivated by the need both to control and reduce government spending. The well-recognised Victorian affection for retrenchment gained its influence over these reforms through the contributions of key committed individuals, most importantly the politicians William Gladstone and Sir James Graham and the civil servant Sir Charles Trevelyan, all of whom were unremitting advocates of economy.
An examination of early US twentieth century first-year accounting textbooks
Authors: Fleming Robert J. , Graci Samuel P. , Thompson Joel E.
Published: February 2006

This study analyses the first editions of the first-year accounting textbooks published in the United States during the first third of the twentieth century. This was a time of rapidly expanding accounting education and these books were developed to meet this need. The analysis in this study includes a topical overview of the 33 books identified as first-year accounting textbooks as well as a detailed examination of the more successful books. The books were not all the same, differing on such items as their intended audiences, presentation of the accounting cycle, consideration of alternative valuation approaches, and other items such as the amount of emphasis on financial statement analysis. Hence, despite similarities such as a focus on procedures, the type of problem material, and a lack of cost/managerial topics, the books provided a rich set of available texts for instructors of the time.
The Bookkeepers' Beneficial Association of Philadelphia: an early signal in the United States for a professional organisa ton
Authors: Romeo George C. , Leauby Bruce A.
Published: February 2006

The Bookkeepers' Beneficial Association of Philadelphia (BBAP), the first bookkeeping organisation in the United States, was established in 1874. In its early years this organisation was the envy of many accountants and bookkeepers without organisations of their own. It was to serve as a model for New York accountants when the Institute of Accountants and Bookkeepers of the City of New York (IA) was organised later in 1882. Its dissolution was probably the result of various reasons, one of which is its inability to obtain closure for its members. Thus it never reached the professional status of its competitors. However, the BBAP outlasted all of the societies formed before the passage of the New York CPA law in 1896 that were its contemporaries, with the exception of the American Association of Public Accountants. It dissolved in 1924 shortly after its fiftieth anniversary. The greatest contribution of the BBAP was the signalling of the need for an organisation of bookkeepers, and recognition of that need helped create an environment for the emergence of professional accounting and bookkeeping organisations in the US.
"Clowns of no account"? Reflections on the involvement of four Irishmen in the commercial life of the Colony of New South Wales, 1788-1818
Authors: Craig Russell , HÓgartaigh Ciarán Ó , HÓgartaigh Margaret Ó
Published: February 2006

This paper reflects on the involvement of four Irishmen in the commercial affairs of the fledgling British colony in Sydney, New South Wales (NSW), between 1788 and 1818. They are John Kenny, a felon transported from Carlow (allegedly the first teacher of double-entry accounting in Australia); Michael Hayes, a Wexford rebel (the first to advertise in the Sydney Gazette for work as an accountant); Sergeant Jeremiah Murphy, a native of Creagh serving in the British Army (the first customer to open a bank account in Australia); and John Thomas Campbell, an Ulster loyalist (the first President of the Bank of NSW). We find representations of the Irish that are partly in accord with, and yet partly very much removed from, conventional stereotypes of the Irish. While accounting was a currency worth counterfeiting in early NSW, it did not unlock new opportunities given the constraints of the colonial context.
Financing New Zealand 1860-1880: Maori land and the wealth tax effect
Authors: Hooper Keith , Kearins Kate
Published: February 2006

This paper is the second in a series documenting the financing of colonial New Zealand. It focuses more specifically on an analysis of data for the two decades beginning 1860 (20 years after the signing of The Treaty of Waitangi) through to the end of the 1870s. Drawing on archival sources, the paper reflects on the wealth tax effect of Maori land confiscations introduced under the New Zealand Settlements Act 1863, followed by requisition of land through the Public Works Land Act 1865. We show how these methods of land requisition were executed through the 1860s and 1870s, and became a major source of Crown revenue. Our central argument in this paper is that these Acts were, in substance, if not in form, a means of taxing away from Maori the only assets in their possession. In that such legislation was targeted at one group in particular, these revenue appropriations have much in common with more recent land appropriations in Zimbabwe and Palestine.
"An ignorant set of men". An episode in the clash of the legal and accounting professions over jurisdiction
Authors: Mcclelland Phillip , Stanton Patricia
Published: February 2006

In August 1875 in a Bankruptcy matter being heard at the Summer Assizes at Bristol in England, Mr Justice Quain gave vent to his spleen over the accounting profession's increasing hold on jurisdiction over bankruptcy matters. His remarks were not necessary for the decision but he found some support from the jury and the press of the day. In making his remarks he seems to have been echoing the sentiments of the legal profession of the time. The case itself was pedestrian-but the attention of the Daily Telegraph and the rebuttals in the accounting press give some insight into the struggle by accountants for professional recognition and the clash between the accounting and legal professions over jurisdiction in the latter half of the nineteenth century.
Accounting history research and its diffusion in an international context
Authors: Carmona Salvador
Published: February 2006

This paper examines patterns of dissemination in accounting history research. Empirical evidence supporting this investigation was gathered from: (i) all accounting history articles published in three specialised accounting history journals and in 10 generalist journals in accounting between 1990 and 1999; (ii) all papers given at the World Congress of Accounting Historians held in Kyoto (1992) and in Kingston (1996); (iii) the Societat Italiana di Storia della Ragioneria and papers given at its biannual meetings during the 1990s, and (iv) a number of other secondary sources. Patterns of dissemination in accounting history research result in a neglect of the majority of accounting history researchers who are affiliated with non-Anglo-Saxon institutions, conduct their research in non-Anglo-Saxon settings, and focus on observation periods other than 1850-1945. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. The paper poses some suggestions that could enhance the international character of accounting history research.
The Portuguese School of Commerce, 1759-1844: a reflection of the "Enlightenment"
Authors: Rodrigues Lúcia Lima , Gomes Delfina , Craig Russell
Published: February 2006

This paper introduces to the English-language literature the Aula do Coméercio (School of Commerce) which was established in Lisbon in 1759. This school was a product of the Portuguese Enlightenment period and provided a model for development of similar government-sponsored schools across Europe. Our principal objective is to provide a comprehensive description of the school by outlining why it was established, how it operated, what it taught, what effects it had, and why it closed in 1844. It is important to gain an understanding of the School of Commerce because it was an important milestone in the development of commercial education in eighteenth century Europe. The School has attracted considerable notoriety, especially in the Portuguese-language literature, where it is claimed to be the world's first government-sponsored school to specialise in the teaching of commerce, including accounting.
Re-examining the determinants of barter accounting in isolated communities in colonial societies
Authors: Carnegie Garry D.
Published: February 2006

This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of contributions on the subject, including a recent contribution by Bloom and Solotko (2004). In particular, it addresses the tendency for studies of this kind, especially of accounting practices in isolated colonial communities, to emphasise the economic determinants of barter and to focus attention on economic determinants to explain the structure and usage of surviving barter accounting records. Through the use of a case study set within isolated pastoral communities in a colonial society, a general call is made for broader assessments of the factors impacting on the use and nature of barter accounting practices, among other accounting practices, within local, time-specific contexts, with implications for enhancing an understanding of accounting's past and present.
Naming and branding: accountants and accountancy bodies in the British Empire and Commonwealth, 1853-2003
Authors: Parker Robert H.
Published: February 2006

The number of professional accountancy bodies and accountants within the countries of the British Empire and Commonwealth has greatly expanded within the last 150 years. Each body has had to choose a name for itself. This paper attempts to explain these names and the designations of the members. The names and designations are argued to be exclusionary and inclusionary devices that in many cases have been appropriated from other countries, notably the UK and the US. Certain designations, notably “chartered accountant” and “CPA”, have evolved as brand names. It is argued that access to and use of these brands has spread not with colonisation but with the decolonisation of, first, the settler colonies and then the non-settler colonies. The paper discusses the choice between “chartered” and “CPA” and why neither has become the brand of international accountancy firms operating within a global economy.
Information, institutions and agency: the crisis of railroad finance in the 189os and the evolution of corporate oversight capabilities
Authors: Chandar Nandini , Miranti Paul J.
Published: February 2006

Using a broad socio-economic conception of capital markets' agencyrelationships, this study analyses an important economic transition in US economic history. It focuses on the institutional and informational changes that attended the reform of corporate governance and regulation in the railroad industry during the three decades after the depression of 1893 which was marked by extensive bankruptcy in the nation's largest business sector, the railroads. Institutional and social responses to this crisis provide a rich source in understanding the evolution of property rights and of institutional arrangements for enhancing corporate transparency and capital market efficiency. This study emphasises the notion of path-dependent learning as a driver for institutional evolution and shows how institutional responses were not limited to simple short-term firm-specific owner-manager relationships as is often usefully addressed by modern agency approaches. It also encompasses a variety of social, institutional and environmental factors that are often more important in explaining the dynamic nature of organisations, capital markets and financial reporting.
A revisitation of the "audit expectations gap": judicial and practitioner views on the role of the auditor in late-Victorian England
Authors: Teo Eu-Jin , Cobbin Phillip E.
Published: February 2006

This paper takes the contemporary audit expectations gap and seeks to establish its place in the commercial dynamics of late-Victorian England. The gap(s) in this paper relate to the views on audit-practice expectations as differentially articulated by the judiciary and audit practitioners. A paucity of codified guidelines on audit expectations either in statute or by the profession provided the ultimate imperative for consideration of expectations when the nascent profession was struggling to establish its place in the market. Through an extensive review of judicial decisions and the extant professional and academic literature, the paper demonstrates that a significant inconsistency of views existed on the bench and within the profession, causing a disjoint between the bench and the profession. As the nineteenth century drew to a close, it became clear to the profession that it needed to address the lack of guidance on expectations before judicial activism completed the task for them.
The story of Bernard F. Shields: the first professor of accountancy in the UK
Authors: Clarke Peter
Published: February 2006

It is commonly believed that the first (full-time) professors of accounting/accountancy in the British Isles were William Baxter at the London School of Economics and Donald Cousins at the University of Birmingham, both of whom were appointed in 1947. However, this paper argues that the distinction of being the first professor of accounting/accountancy belongs to Bernard (Barney) Francis Shields. He was appointed as Professor of Commerce and Accountancy in 1914 at University College, Galway, when Ireland was politically part of the United Kingdom. This paper details the life of the late Professor Bernard Shields.
Using William the Conqueror's accounting record to assess manorial efficiency
Authors: McDonald John
Published: February 2006

Domesday Book data relating to England in the eleventh century possess many attributes of an accounting record, being used by the king for fiscal and control purposes. In the paper, the data are used to further our understanding of the eleventh century English economy. The efficiency of medieval manorial production is compared with that of more modern economies and the impacts of manorialism andfeudalism on production are assessed. Evidence is presented that manorial production was not haphazardly organised-as some historians have argued- and manorialism and feudalism, while contributing to the defence of the realm, were a major economic cost.
The search for "true north" in corporate financial reporting
Authors: Lee Tom
Published: February 2006

This contribution reviews the search for "true north" in corporate financial reporting, based on the book entitled Mark-to-Market Accounting: "True North" in Financial Reporting by Schuetze and Wolnizer. Among other reasons, this book is significant because the principal author's background is in practice rather than academia. As suggested by its title, the main argument of the book is that corporate financial reports can be improved and that the key to such improvement rests with ensuring that they depict "economic reality".
Using William the Conqueror's accounting record to assess manorial efficiency: a critical appraisal
Authors: Hooper Keith
Published: February 2006

Professor McDonald (2005) is to be congratulated on his boldness and the readability of his comparative study based on the limited data available in the Domesday Book. It is, however, argued that the data is not sufficient or reliable enough to justify any conclusions as to postconquest farming efficiency. Furthermore, to draw such conclusions necessitates valiant attempts at generalization and standardization as to land measurements such as “hides”, the value and productivity of slave labour, variable soil qualities, land values and uniform farming practices. To theorize based on “constant returns to scale”, where conscripted labour is employed, is to deny the empirical farming experiences of Cambodia under Pol Pot and the Soviet Union under Stalin. That Professor McDonald concludes from such an analysis that Norman farming practices compare favourably with modern farming practices is both controversial and courageous.
Analysing historical data: a justification of the use of quantitative methods
Authors: McDonald John
Published: February 2006

Instead of answering point-by-point the issues raised by Hooper (2006), the response in this rejoinder is to the general thrust of the argument. It is maintained that it is possible to measure how haphazard Domesday production was by measuring how close, on average, production was to best-practice production. This measure of closeness can then be compared with similar measures in other production situations. The wealth of carefully measured production data in the Domesday Book is contrasted with so called ‘contemporary’ documentay evidence referred to by Hooper. His interpretation that hides and fiscal acres were areal measures is rejected, and the issues of constant returns to scale in production, uniformity and comments about slave and conscript systems, which relate to absolute not best-practice efficiency, addressed.
Change agents and the dissemination of accounting technology: Wales' basic industries, C.1750 - C.1870
Authors: Boyns Trevor , Edwards John Richard
Published: February 2006

The growth of industrial activity in Britain in the eighteenth and nineteenth centuries created a demandfor a new type of accounting, viz. "industrial accounting ", to satisfy the changing internal information requirements of business owners/managers. Recent research into the accounting records of a number of iron companies covering this period has suggested that, despite the paucity of the contemporary British literature on industrial accounting, new accounting techniques and new ideas concerning the potentialities of accounting were developed. Building on these advances, this paper employs the notion of "change agents" to explore the mechanism through which new techniques and ideas were disseminated within the basic metal mining and smelting industries of Wales. Within this context, particular attention is given to the type of person responsible for carrying out the internal accounting function.
The professionalisation of accounting
Authors: West Brian P.
Published: February 2006

This paper reviews and considers the possible implications of a significant body of historical research that has gathered momentum throughout the last decade and challenged conventional explanations for accounting's professional status. In place of traditionally espoused professional ideals, such as altruism, ethical behaviour and control of specialised knowledge, this research has drawn attention to the importance of factors such as social class, gender and political acuity in explaining both the closure of the accounting profession and its elevation within the vocational continuum. If such factors are the foundation upon which the profession of accounting was constructed, then observable and persistent discord in accounting practice and theory is perhaps not unexpected. Further, the story told by recent research invites a rethinking of the nature of the accounting profession's privileged status.