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دانلود ۵ مقاله پولی غیر قابل دانلود از امرالد سری هفدهم
دی ۲, ۱۳۹۶
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دانلود ۵ مقاله پولی غیر قابل دانلود از امرالد سری هفدهم

The liberal contest for
double-entry bookkeeping
in British Government
Warwick Funnell
Kent Business School, University of Kent, Canterbury, UK
Ian Mann
Kaplan Business School, Sydney, Australia, and
Robert Jupe
Kent Business School, University of Kent, Canterbury, UK
Purpose – The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the
introduction of double-entry bookkeeping and the form that it took when implemented by the British
Government in the mid-nineteenth century was the result of ideological conflict between the privileged
landed aristocracy and the rising merchant middle class.
Design/methodology/approach – The study draws upon a collection of documents preserved as
part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell
Library in Sydney. It also draws on evidence contained within the British National Archive, the
National Maritime Museum and British Parliamentary Papers which has been overlooked by previous
studies of the introduction of DEB.
Findings – Conflict and delays in the adoption of double-entry bookkeeping were not primarily the
product of “ideological” differences between the influential classes. Instead, this study finds that
conflict was the result of a complex amalgam of class interests, ideology, personal antipathy,
professional intolerance and ambition. Newly discovered evidence recognises the critical, largely
forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal
Navy and the importance of Sir James Graham’s determination that matters of economy would be
emphasised in the Navy’s accounting.
Originality/value – This study establishes that crucial to the ultimate implementation of
double-entry bookkeeping was the passionate, determined support of influential champions with
strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was
given to economy in government.
Keywords Liberalism, Royal Navy, Double-entry bookkeeping, James Graham,
John Deas Thomson
Paper type Research paper

Governance and control in
networks: a case study of the
Universal Postal Union
Eksa Kilfoyle and Alan J. Richardson
Odette School of Business, University of Windsor, Windsor, Canada
Purpose – The purpose of this paper is to adopt “whole network” perspective and analyzes the
governance and control mechanisms in the Universal Postal Union (UPU), one of the oldest and largest
inter-governmental networks, through the lens of institutional entrepreneurship theory. The purpose is
to introduce a typology of network governance forms to the accounting literature and to analyze the
governance and management control mechanisms within the UPU, a “participatory federation”
(Provan, 1983) type of network that has managed the challenges of collective collaboration since 1875.
Design/methodology/approach – The study benefits from unlimited access to all archival materials
of the UPU such as minutes of Congress and committee meetings since 1875 as well as secondary
documents and market studies related to the postal sector. The data reported in this study are derived
from the archives of the UPU in Berne, Switzerland and interviews conducted with senior officials.
Findings – Drawing on the work of Provan (1983) and Provan and Kenis (2008) the authors identify
five “ideal type” network governance forms based on such variables as differences in the relative
power of network participants and whether these networks have arisen spontaneously or due to
external coercion, the authors classify the UPU as a “participatory federation.” Within the theoretical
boundaries of this typology the authors identify the multi level governance structures and the use
of management control mechanisms by each level of governance. The authors introduce a distinction
between the “network constitutional organization” that focusses on the socialization of network
members and strategy-level orchestration of the overall network and the “network administrative
organization” (NAO) that mobilizes management accounting and control mechanisms to monitor,
encourage and facilitate member collaboration. The authors propose that control within a participatory
federation is enacted through collective entrepreneurship by governance bodies using management
accounting and control mechanisms as institutional carriers.
Research limitations/implications – The paper is focussed on the current state of the UPU’s
network structure and processes and did not explore the dynamics around the emergence of the
different network governance and control mechanisms. An exploration of the collective construction
by network participants of the need for these mechanisms would provide insights into how they
emerge and might lead to a better understanding of the role of NAOs in networks.
Practical implications – The paper highlights the challenges faced by collaborative networks and
identifies enabling characteristics of a participatory federation’s governance bodies. The empirical
observations within the context of the UPU contribute to the theoretical understanding of the desirable
characteristics of participatory federations that might be applicable to similar public and private
collaborative networks
Originality/value – This study expands the knowledge ofmanagement accounting and control systems in
networks. It bridges a gap in the accounting literature by adopting a “whole network” perspective and by
differentiating types of network governance structures that usemanagement accounting and control systems.
This contributes to the understanding of accounting and control across the full range of organizational forms.
Keywords Institutional carrier, Institutional entrepreneurship, Inter-governmental,
Management control, Network governance, Public service
Paper type Case study

Cutting the Gordian knot [?]:
a response to
Lukka and Vinnari (2014)
Alan D. Lowe
Aston Business School, Aston University, Birmingham, UK
Ivo De Loo
Center for Information, Management Accounting and Control Systems,
Nyenrode Business University, Breukelen, The Netherlands, and
Yesh Nama
Department of Management, King’s College London, London, UK
Purpose – The purpose of this paper is to constructively discuss the meaning and nature of
(theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter
referred to as LV). The authors aim is to further encourage debate on what constitutes management
accounting theory (or theories) and how to modestly clarify contributions to the extant literature.
Design/methodology/approach – The approach the authors take can be seen as (a)n interdisciplinary
literature sourced analysis and critique of the movement’s positioning and trajectory” (Parker and Guthrie,
۲۰۱۴, p. 1218). The paper also draws upon and synthesizes the present authors and other’s contributions to
accounting research using actor network theory.
Findings – While a distinction between domain and methods theories … may appear analytically
viable, it may be virtually impossible to separate them in practice. In line with Armstrong (2008), the
authors cast a measure of doubt on the quest to significantly extend theoretical contributions from
accounting research.
Research limitations/implications – Rather than making (apparently) grandiose claims about
(theoretical) contributions from individual studies, the authors suggest making more modest claims
from the research. The authors try to provide a more appropriate and realistic approach to the
appreciation of research contributions.
Originality/value – The authors contribute to the debate on how theoretical contributions can be
made in the accounting literature by constructively debating some views that have recently been
outlined by LV. The aim is to provide some perspective on the usefulness of the criteria suggested by
these authors. The authors also suggest and highlight (alternative) ways in which contributions might
be discerned and clarified.
Keywords Domain theory, Method theory, Accounting research, Theoretical contribution
Paper type Conceptual paper

Costing in the Newcastle
Infirmary, 1840-1888
Warwick Funnell
Kent Business School, University of Kent, Canterbury, UK
Andrew Holden
Newcastle University Business School, Newcastle University,
Newcastle upon Tyne, UK, and
David Oldroyd
Durham Business School, Durham University, Durham, UK
Purpose – This paper examines the nature and function of cost accounting at the Newcastle
Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to
the literature on accounting within early voluntary hospitals by identifying the relative contributions
of the costing system to planning and controlling the operations, assisting decision making and
holding managers accountable for their performance.
Design/methodology/approach – The paper relies primarily on original documents preserved in
the archives of the Newcastle Infirmary.
Findings – Although evidence was found of quite sophisticated costing systems, the findings
suggest that the majority of the information was produced ex post by the hospital management to
demonstrate good stewardship and to engender financial support.
Research limitations/implications – More cases are needed of other hospitals to ascertain how
typical the Newcastle Infirmary was of the voluntary hospital sector in the nineteenth century.
Originality/value – Although there are other studies of accounting within British voluntary
hospitals, and studies of the use of accounting to drive decision making in profit-making organisations
during the nineteenth century, none have investigated the use of accounting as a decision-making tool
in a voluntary hospital.
Keywords Hospitals, Nineteenth century, Accountability, Decision making, Morality, Costing, Poor,
Paper type Research paper

The interface of power and
charity in the government of poor
A case from the Italian context in the
sixteenth-seventeenth centuries
Stefania Servalli
Department of Management, Economics and Quantitative Methods,
Universita` degli Studi di Bergamo, Bergamo, Italy
Purpose – Within the interface between power and charity, the purpose of this paper is to enhance an
understanding of the role of charities in the administration of poor in local government and to explore
how accounting operates in such a context. In this investigation, the paper considers accounting,
referring to both financial and non-financial information, inserted in a complex of technologies
accomplishing the “government of poverty”.
Design/methodology/approach – The paper is based on a historical study referring to the case of
MIA, an Italian charity, investigated during the sixteenth-seventeenth centuries, adopting Foucault’s
“governmentality” framework in a diachronic perspective. This approach, coordinating views coming
from Anglo-Foucauldian scholars with alternative Foucault effects expressed in Dean’s works,
represents a novelty of this investigation.
Findings – The paper shows the interface of power (municipality) and charity (MIA) in the
“government of poverty”, in a context of ancien regime, pointing out how this interplay was a key
element within the “discourse of poor”. The pivotal function of MIA as an “agency of police” and the
constitutive role of accounting as a technology of “government of poverty”, representing a social
practice able to allow the preservation of the social equilibrium, emerge.
Research limitations/implications – The research is based on a single case study and it shows
the need for both comparative and interdisciplinary analysis in order to increase an understanding of
the interface of power and charity in ancien regime contexts, as well as in contemporary situations of
crisis or emergencies.
Originality/value – For the first time in the accounting history literature, the work presents an
extension of “governmentality” analysis into the domain of the “government of poor” through a series
of Municipality Orders and their operationalisation by a charity, which adopted accounting to realise a
control on people and resources contributing to reach local government equilibrium aims. The work
also offers a reference within the contemporary accounting literature in relation to the debate about the
role of charities or similar non-profit organizations in the context of the current financial crisis
affecting the world, or in situations of emergencies.
Keywords Power, Charity, Italy, Governmentality, Poor relief

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