bluuebunny/crossref_metadata_2025_split huggingface dataset:
Vulnerability to Price Shocks under Alternative Policies in Cameroon
Authors: Subramanian Shankar 
Published: November 2023

Abstract
After almost a decade of rapid growth fueled by the discovery of petroleum in the 1970s, Cameroon’s economy was hit hard in the mid-1980s by the steep fall in world prices for oil and for coffee and cocoa, its other principal exports. Cameroon had to scale back spending in 1987/88 and finally in 1989/90 to take recourse in a structural adjustment program. After growing at an annual rate of 11.5 percent from 1976 to 1981 and 5.9 percent from 1982 to 1985, GDP decreased at 2.6 percent annually between 1986 and 1990 (see Table 3.1).1 By 1990, Cameroon’s external debt was more than double that of a decade before. Despite the massive contraction between these years, per capita GNP in 1989/90 was $1010, one of the highest in sub-Saharan Africa. As Blandford et al. (1994) note, given its high per capita income, its relatively steady growth, and the apparent prudence of the government in husbanding its oil revenues, the magnitude of Cameroon’s economic crisis was unexpected.
Macroeconomic Policies and Household Welfare in Tanzania
Authors: Sarris Alexander H 
Published: November 2023

Abstract
Efforts to reform economic policies have a long history of heated debate in Tanzania. (For a recent review, see Sarris and Van den Brink 1993.) One of the main arguments used by those against economic policy reform has been the alleged adverse impacts on the poor. In this paper we present results based on a dynamic macro—micro general equilibrium model for Tanzania which is explicitly designed to trace the links from macro policies to house-hold activities.
Growth Linkages in Madagascar: Implications for Development Strategies
Authors: Dorosh Paul , Haggblade Steven 
Published: November 2023

Abstract
In the late 1970s, Madagascar launched an ambitious investment program as part of its investir à outrance (invest to the limit) development strategy to spur economic growth. For a few short years during the investment boom, the economy surged forward, fueled by massive capital inflows and short-term commercial bank loans at market interest rates. When scheduled payments of interest and principal on the loans coincided with a decline in terms of trade in the early 1980s, however, a balance-of-payments crisis ensued. As part of the stabilization and structural adjustment efforts supported by the IMF and the World Bank, the investment program was scaled back, government spending was slashed, and government controls on markets were gradually reduced.
Sectoral Investment Priorities for Renewed Growth in Zaire
Authors: Koné Solomane , Thorbecke Erik 
Published: November 2023

Abstract
Zaire is characterized by chronic and escalating inflation and a disintegrated economy with widespread poverty. This is despite not only its rich natural endowment in minerals and abundant fertile soils, but also several IMF and World Bank stabilization and structural adjustment programs (SSAPs) starting as early as 1967. The two major and recent programs were in 1983 and 1986-1987. Zaire’s historically poor economic management and very partial implementation of policy reforms largely explain this poor performance.
Perpetuating Poverty for Malawi’s Smallholders: External Shocks and Policy Distortions
Authors: Frausum Yves Van , Sahn David E 
Published: November 2023

Abstract
Although Malawi was regarded as one of sub-Saharan Africa’s best economic performers during the post-independence years, and was lauded for adopting an agriculture-based, export-promotion development strategy (Acharya and Johnston 1978), more recent literature has painted a rather bleak picture of the country’s achievements, especially during the 1980s (Sahn, Arulpragasam, and Merid 1990). This pessimistic characterization is a consequence of a number of factors. First was the slow rate of growth during the 1980s, averaging -1.0 percent per capita per annum, in contrast to 2.9 percent in the period 1960-1979. Second was the increasing recognition that Malawi’s agriculture-based, export-oriented strategy was achieved by the imposition of a strict duality in the agricultural sector whereby the estate enclave fared well, largely as a result of the exploitation of the peasant subsector (Kydd and Christiansen 1982). And third, and perhaps most important, was the emerging evidence of high levels of malnutrition and infant mortality, indicators of the extraordinary depth and breadth of poverty in Malawi (Centre for Social Research 1988; World Bank 1989).
More than just Peanuts (Groundnuts): Aid Flows and Policy Reform in The Gambia
Authors: Dorosh Paul A , Lundberg Mattias K A 
Published: November 2023

Abstract
In many ways, The Gambia’s experience in the early 1980s paralleled that of many other countries in sub-Saharan Africa. World prices of groundnuts, The Gambia’s major export good, fell along with the prices of other major agricultural export commodities in Africa. The drought that struck much of West Africa reduced yields in Gambian agriculture as well. And as world credit markets tightened, foreign borrowing became increasingly difficult for nearly all developing countries. Finally, inappropriate domestic economic policies contributed to the economic decline. More specifically, fiscal deficits, pricing policies, and large levels of foreign borrowing in previous years helped precipitate a balance-of-payments crisis. Yet, structural characteristics of the Gambian economy, particularly the country’s small size, which enabled foreign aid to play an extremely important role in the economy, and The Gambia’s open borders with neighboring Senegal, differentiate The Gambia’s economic experience from that of other countries of sub-Saharan Africa.
Price Movements and Economic Reform in Ghana: Implications for Food Security
Authors: Alderman Harold , Shively Gerald 
Published: November 2023

Abstract
The decade following Ghana’s economic reforms of 1983 was the longest sustained period of economic growth in Ghana’s history. These reforms followed several decades of relative neglect of Ghana’s agricultural sector (Tabatabai 1986), widespread deterioration of national infrastructure, and rapid spread of parallel markets, especially for agricultural inputs Oebuni and Seini 1992). Since the implementation of Ghana’s Economic Recovery Programme (ERP), progress has been steady both in terms of growth of income per capita and in the provision of social services.
Accounting and Financial Reporting in Japan
Authors: Someya Kyojiro 
Published: November 2023

Abstract
Accounting has been advancing within the framework of the nation. While accounting theories are exchanged internationally, accounting itself is actually bound by the political and legal conditions of each country. This fact has posed no special problem so long as economic activities of businesses are conducted only within the country. In recent years, however, such activities are expanding beyond the borders of the nation and into broader markets abroad.
Views from Abroad: Japan
Authors: Someya Kyojiro 
Published: November 2023

Abstract
In considering recent developments in business accounting in Japan, one must review the various statute revisions that have had a great effect on business accounting. The source of authority for financial reporting practices employed by Japanese businesses is the Commercial Code (the Code) and the Securities and Exchange Act (the Act). Basically, the Code requires that company directors prepare a balance sheet, an income statement, and a business and financial summary along with proposals for appropriation of earnings or disposition of deficits for each fiscal period. These are to be presented and approved at a general shareholders’ meeting. The Code also requires company directors to publish the balance sheet publicly, either in the Official Gazette or in a daily newspaper. The Act requires that companies whose stock is listed at the Securities Exchange and all other major companies submit, at the end of every business year, a securities report to the Minister of Finance. This report includes a balance sheet, an income statement, and an appropriation of earnings or disposition of deficits statement with supporting schedules and itemized listings. The securities report then goes on file for public reference at the Ministry of Finance; additional copies are to be on file at the company’s main and major branch offices. Recently, the system of financial reporting for businesses set forth in the Code and the Act has undergone a series of important revisions.
International Conferences on Accounting Education
Authors: Someya Kyojiro 
Published: November 2023

Abstract
International conferences on accounting have a long history. Any article on the International Conferences on Accounting Education (ICAE) must therefore make references to an earlier series, the International Congresses on Accounting (ICA). Until the ICAE got under way in 1962 as a meeting place for accounting educators from all over the world, some of the various objectives of the ICAE were partially performed by the ICA.
The Classification of Assets in Accounting
Authors: Someya Kyojiro 
Published: November 2023

Abstract
In Japan following the war a new battle raged among scholars here concerning the concept of assets in accounting. At that time I pointed out that, implicit in every one of the theories attempting a unified explanation of asset concepts, was the existence of two separate asset groupings possessing different natures. Of course it was because of the existence of two such asset groupings that the battle over a unified interpretation broke out in the first place, and the existence of these two asset groupings was something very fundamental indeed.
The Three Domains of Financial Reporting
Authors: Someya Kyojiro 
Published: November 2023

Abstract
The various activities of a business induce a flow of commodities and a flow of money. Here flow of commodities refers to the production, consumption, and distribution of social wealth. A business consumes the wealth produced by other business, in tum producing new wealth. The difference between wealth produced and wealth consumed, that is to say the net value of production, is then distributed among those persons contributing to production. Wealth flows into a business through pro duction, and flows out again through consumption and distribution. Opposed to this, the flow of money refers to the income and disbursing of currency, which is the accepted means of exchange. A business exchanges the wealth it produces for currency, which it then uses in payment for wealth purchased from other businesses, and for distribution among persons contributing to production.
The Role of Accounting Industry and Society
Authors: Someya Kyojiro 
Published: November 2023

Abstract
Accounting is a form of human activity concerned with the recording and measuring of the economic activities of individuals or organizations as inflow and outflow of money, and disclosing such results to interested parties. Accounting might be done by the property owner himself for the purpose of clarifying increases in his own assets. Another form of accounting involves the use of a household account book to record and balance the income of cash as wages against money paid out for the necessities of daily life. Accounting plays an even more important role, however, when the owner of the assets and the person managing them are not the same. In such cases, accounting, in order to demonstrate managerial responsibility towards the assets the manager was entrusted with, must function to record and compute any increases or decreases in assets, and to disclose such information to the owner. In this sense, then, while the passbook a bank furnishes to its customers for the purpose of recording and computing deposits and withdrawals and indicating cur rent balances is merely another form of accounting, it is essentially different from a household account book. Whereas the decision to keep or not to keep a household account book rests entirely with the individual, the keeping of a passbook is absolutely essential to the idea of banking, and represents an established system in society where people live together as a group.
Accounting Standard Selection and its Socio-economic Consequences
Authors: Someya Kyojiro 
Published: November 2023

Abstract
Accounting standards represent those resolutions pertaining to measurement and reporting which comprise the basis upon which various finanacial statements are prepared. Besides indicating the financial position and activities of the business, accounting standards represent an amalgamation of accounting customs and practices recognized over the years as being useful. They indicate the accounting procedures to be followed when preparing financial statements. In a narrow sense, accounting standards refers to practices decided upon by the various agencies responsible for establishing accounting standards, including the Business Accounting Standards Board in Japan, the Financial Accounting Standards Board (FASB) in the United States, the Accounting Standards Board (ASB) in the United Kingdom, and the International Accounting Standards Committee (IASC). In a broader sense, accounting standards might include various regulations pertaining to accounting passed by law. In the very broadest sense of the term, accounting standards include the rules and suggestions put forth by professional accounting organizations, etc.
Socio-economic Environments and the Function of Accounting
Authors: Someya Kyojiro 
Published: November 2023

Abstract
The thesis of this paper is that different socio-economic environments give rise to varying expectations of the usefulness of accounting. Hence I propose a caution against the recent trend seen in much accounting research and education towards placing heavy emphasis on accounting’s function in providing financial information to external users, that is, investors, while often disregarding the fact that other functions exist. By socio-economic environment I mean that environment brought about by business activities, or more specifically, the politico-economic system, the industrial structure, the market for amassing capital, and the level of industrial technology, etc. Moreover, the ‘function of accounting’ means the role that accounting ought, or is expected, to fulfil. There are at least two cases in which it becomes necessary to consider the function of accounting in relation to the socio-economic environment. The first involves tracing changes in the accounting function from past to present, and then trying to discern the expansion of the accounting function in present-day society in contrast to the new functions which will be expected of future accounting. The second case involves conducting research aimed at the establishment and improvement of practices and systems of international accounting. Of these two, I have decided to place emphasis on the second case, and shall address the subject in this context.
A Direct Method for the Preparation of the Cash Flow Statement
Authors: Someya Kyojiro 
Published: November 2023

Abstract
There are certain practices in our daily activities which we follow through custom without bothering to understand their real meaning. Of course, such practices were originally introduced for some definite purposes. With the change of times, however, they have either lost their rationale or acquired new meanings never conceived at the beginning. In spite of these developments, we tend to go on in the same old rut as before.
Introduction
Authors: Bruland Kristine 
Published: November 2023

Abstract
The work of Peter Mathias, celebrated in this Festschrift, has been directed primarily towards an understanding of the key issue in modern economic history, namely economic growth. From the mid-eighteenth century onwards, a significant number of economies in Europe, North America, and the Pacific have passed through a process of economic change which has transformed the world. The emergence of the industrial economy has many dimensions, but it installed a new regime of incessant technological innovation which has led to a sustained growth of output, investment, productivity, and trade which is unprecedented in human history. Modern growth performance has been such that real per-capita incomes in the advanced economies have doubled every thirty or so years. It is important to remember that this type of intensive growth over recent centuries—is an extraordinary new development in human affairs.
Fuelling the Local Economy: The Fenland Coal Trade, 1760-1850
Authors: Wood Fiona 
Published: November 2023

Abstract
Since the comprehensive monograph of T. S. Willan, published in 1936, the role of river navigation has been the subject of review, either in conjunction with general transport histories or with a number of local studies which are largely antiquarian. The bulk of research has been overshadowed by interest in the emergence of the ‘canal age’ and railways. The weight of documentary evidence for canal and rail history and the precursory role played by navigable rivers in the evolution of a network of inland transport accounts for much of this historiographical emphasis.
More recently, mainstream discussions on transport during the period of industrialization have moved towards a reappraisal of the role played by river traffic, the road haulage industry, and coastal trade. Transport history is now concerned with a more functional and integrated examination of the relations between the media of transport available to eighteen and nineteenth-century contemporaries. This is appropriate where there was an operational interplay between both media, but what of areas which experienced different patterns of development?
Joseph Gillott and his Family Firm: The Many Faces of Entrepreneurship
Authors: Cannadine David 
Published: November 2023

Abstract
Narrowly conceived and unimaginatively practiced, economic history rarely gets beyond economic man, while business history often confines itself no less myopically to business man. But as one of the most distinguished contemporary practitioners in both genres, Peter Mathias has always conceived these subjects more broadly, cast his net more widely, and set his sights more panoramically. For him, the entrepreneur is neither a dismal abstraction nor a paranoid workaholic, but a thread dimensional, flesh and blood being, whose life must not only be understood in its full human diversity, but also be located in the broader historical context. From the brewers of the eighteenth century to the multiple retailers of the twentieth, from Samuel Whitbread II to Sir
Incomes Policies in Britain since 1940: A Study in Political Economy
Authors: Harrison Brian 
Published: November 2023

Abstract
Dennis Healey thought political economy ‘a worthwhile study for a Chancellor’. The politician’s economics were for him more useful than the economist’s economics because pragmatic and flexible, ‘an art, not a science ... an art of human relations’.Nowhere did politics intrude more intimately into economic policy than in the attempt between 1940 and 1979 to operate incomes policies, nor was any area of policy more central to the politics of the time. Healey as Chancellor spent ‘the best part of six months each year’ trying to negotiate a viable incomes policy for the next pay round, assigning two-thirds of that time to ‘dealing with the disastrous consequences of free collective bargaining, and the other third dealing with the distortions and anomalies caused by my own pay policy’.
The State as the ‘Third-Hand’: MIT/ and Japanese Industrial Development After 1945
Authors: Abé Etsuo 
Published: November 2023

Abstract
Since the publication of Chalmers Johnson’s MITI and the Japanese Miracle, the view that Japanese industrial development was made possible by MITI (Ministry of International Trade and Industry) activities and policy-making, has become, rightly or wrongly, widespread. Some Japan bashers regard MITI as one of the strongholds for maintaining unfair trade practices and structures; by contrast, others, rejecting the notion of ‘notorious MITI’, argue that the role of MITI was fairly limited throughout the post-World War II period and was losing its dominant influence over Japan ese industry with time.
Education Change and In-Firm Training in Post-War Japan
Authors: Nishizawa Tamotsu 
Published: November 2023

Abstract
With natural resource disadvantages but a long tradition of respect for education, human resources have been an area where Japan has created competitive advantages. Much has been written on the importance attached to education and training, or the human capital investment by the government, parents, and companies in Japan. Over 95 per cent stay on in full-time schooling until the age of 18, in contrast to 32 per cent of the 16-18-year olds in Britain. The rate of attendance at high school (upper secondary school) has increased with economic growth; it was 70.7 per cent in 1965 and 91.9 per cent in 1975. The proportion of general courses has constantly increased at the same time. Such high intensity of schooling is explained partly by a high standard of literacy and numeracy, which supplied a mass homogeneous work-force of good quality, and seems to have contributed to the expansion of labour-intensive manufacturing and to the ability to adapt to changes in technology and world demand.
A Re-examination of Japan’s Post War Financing System
Authors: Hidaka Chikage 
Published: November 2023

Abstract
The economic development of post-war Japan is widely hailed as nothing short of miraculous. Despite exhausting most of its national wealth in World War II, Japan rapidly managed to rebuild its economy, largely restructuring it along modern lines in the process, and to successfully rejoin the international economy. Several valuable studies have already given us insight into the innovations and entrepreneurs who helped in Japan’s post-war economic development. However, as J. A. Schumpeter noted in ‘The Theory of Economic Development’, in order for such innovations to be put into practice and for a nation’s economy to undergo significant development, ‘finance as a special act’ is necessary.
Finance and Industry in Britain after 1945: some issues and evidence
Authors: Capie Forrest 
Published: November 2023

Abstract
Has the British economy failed, and if so can the blame for failure be placed at the door of finance? This chapter surveys some of the principal issues in the alleged failure of the British financial system in the years after 1945. It outlines first the nature of the problem, then raises some questions of theory and practice such as the connection between investment and growth, and then presents some speculation based on the available evidence. The evidence is in part circumstantial and of a qualitative kind. Research upon which stronger conclusions might be based has not yet been done.
From Mass-Market Manufacturer Product and Marketing Strategy at British Leyland/Rover from 1968 to 1995
Authors: Owen Geoffrey 
Published: November 2023

Abstract
When British Leyland Motor Corporation was formed in 1968, it brought together most of the best-known names in the British motor industry. On the car side, the range included Austin, Morris, Triumph, Rover, and Jaguar; Leyland was the most successful British builder of heavy trucks and buses, while Land Rover was a world leader in four-wheel-drive cross-country vehicles. With a capacity of over a million cars a year, British Leyland was the third largest car producer in Europe, behind Volkswagen and Fiat and just ahead of Renault. But it had two serious and related weaknesses.