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PRACTICAL
REMARKS
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It is reminded
that all the sessions of the 8th World Congress of Accounting Historians
-except the Plenary Session III- will be held on the social science campus
of the Universidad Carlos III de Madrid,,
Madrid Street, 126, Getafe (7 miles from down town Madrid).
Due
to the great number of papers presented we shall have to publish abstracts
instead of the full versions. Therefore, we beg all authors to bring to
the Congress the number of copies of their papers they consider convenient
to distribute among the attendants.
The
foreseen time for the presentation of each paper in the Parallel Sessions
is 30 minutes, i.e., 20 minutes for exposition and 10 minutes for discussion.
Every
room will provided with an overhead projector for transparencies and,
on request, with a slide projector. Other facilities may exceptionally
be available on request.
During
the Congress there will be reprographic facilities allowing to obtain
photocopies of the desired papers. The reprography is open from 9 a.m.
to 3 p.m.
There
will also be computer and e-mail facilities in the rooms 11.03 and 11.04,
ground floor, of the building "Luis Vives" in which the Parallel Sessions
will be held.
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PROGRAMME
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CHART
OF PARALLEL SESSIONS
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PARALLEL
SESSIONS
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SESSIONS SERIES
A
Wednesday, July 19, from 11 a.m. to 1 p.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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A-1 Room: 11.17 ANTICH ROCHA Chairman: Manuel Benavente |
1
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“Harvey Stuart Chase (1861-1946). A Progressive in an Accountant’s Clothes
and Much More than the Father of Stuart Chase”.
Vangermeersch, Richard
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4
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“Translating the Translator: Ympyn Christoffels’ Three Books on Accounting
(1543-1547). Lanero,
Juan J.
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7
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“On
the 'Genesis of Managerialism' and the Related Debate. Accounting
and Accountability in the Society of Jesus in Sicily (16th-17th
Centuries)”. Quattrone, Paolo
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114
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Evolving Technologies
and the Work of the Accounting Historian. Goodman, Leonard
and Palmon, Dan
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A-2 Room: 11.18 DIEGO DEL CASTILLO Chairman: Luca Zan |
3
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“The Historical Change of Valuation Methods for Goods Remaining Unsold”. Watanabe,
Izumi
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13
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“The Beginnings of Official Accounting Education in Spain: Cadiz 1799-1804”.
Donoso
Anes, José A. and Arquero Montaño, José Luis
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22
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"A Chronology of
Calculation: Accounting, History and Accounting History".
Jeacle, Ingrid; O‘Hogartaigh, Ciaran and O’Horgartaigh,
Margaret
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28
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“The Measurement Debate in Australia – An Antiquity of the Accounting”. Kurtovic,
Annamaria and Cooper, Kathie
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A-3 Room: 11.08-09 GASPAR DE TEXADA Chairman: Dale L. Flesher |
16
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“A study of the interrelationship betweeen business, management organisation
and accounting developments: budgets and budgetary control in
Britain between the wars”. Boyns, Trevor, Edwards, John Richard
and Matthews, Mark
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24
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"The Role of Accounting
in the Twenty-First Century. An Essay to the Emerging Nations".
Cosenza,
José Paulo
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32
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"Accounting History
and Sectorial History. Tobacco rents in Spain in the XVIIIth Century".
Gárate, Montserrat and De Luxán, Santiago
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71
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“Ownership Structure, Firms’ Strategy and Accountability: The Case of the
Privatisation of the Spanish Tobacco Monopoly (1887-1896)”. Macías,
Marta
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A-4 Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Hiroshi Okano |
17
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“The Origins of Cost Accounting in Italy: The Case of “Manifattura Ginori”
(1737-1896)”. Antonelli,
Valerio; Cerbioni, Fabrizio and Parbonetti, Antonio
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18
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“History of A History: Differing Stories Regarding the Emergence of the U.S. Accounting Profession 1880 to 1900”. McMillan, Keith P., S.J. |
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55
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“Accounting in the Empire of the Sun”. Serra
Negra, Carlos Alberto and Marinho Serra Negra, Elizabete
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74
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"Salvador de Solórzano:
A Critique of his Work". Luna Luque, Francisco Javier
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A-5 Room: 11.39 LUIS DE LUQUE Y LEYVA Chairman: Thomas N. Tyson |
20
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“Born the Wrong Time” – Interviews with New Zealand Women who Became Chartered Accountants Between the Late 1930s and the Early 1950s. Emery, Michelle ; Hooks, Jill and Stewart, Ross |
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58
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“The Influence Dumarchey’s Positive Theory of Accountancy in the Structuring of the Portuguese Accounting Point of View”. Marques de Almeida, José Joaquim and da Costa Marques, Maria da Conceiçao | |
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60
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"Comparative Análisis of Canada and Australia: Reaction of the Meat-Packing Industry to World War I Constraints to Normal Trade". McWatters, Cheryl S. and Foreman, Peter F. W. | |
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80
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"Govern (mentality), Mapping Diversity and Accounting: The Influence of the Enlightened People in Two Spanish Cases (1761-1777)". Alvarez-Dardet Espejo, Concha; Baños Sánchez-Matamoros, Juan; Carrasco Fenech, Francisco and Gutiérrez Hidalgo, Fernando | |
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SESSIONS SERIES
B
Wednesday, July 19, from 5 p.m. to 7 p.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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B-1Room: 11.17 ANTICH ROCHA Chairman: José A. Gonzalo |
5
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“Two Samples of the Recording Methods Used in Accounting Systems of the Ottoman Empire in 16th Century”. Güvemli, Oktay |
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9
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“The 1847-1848 Crisis and the Accounting Regulation of Limited Companies in the Middle of the 19th Century in Spain”. Bernal Lloréns, Mercedes | |
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21
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"The Mysticism of an Accounting Technique-from Saint Catherine to the "Modern Profets" ".Catturi, Giuseppe | |
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62
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“Some Aspects of Eighteenth-Century Portuguese Manufacturing Accounting: The Case of Companhia da Fábrica das Sedas- 2nd Administration (1745-1747)”. Carvalho, José Manuel de Matos; Cochino, Joaquim António Calado; Benavente Rodríguez, Manuel José and Paixáo, Judite Cavaleiro | |
B-2Room: 11.18 DIEGO DEL CASTILLO Chairman: Gary J. Previts |
2
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“History of the Spreadsheet: From Matrix Accounting to Budget Simulation and Computerization”. Mattessich, Richard and Galassi, Giuseppe |
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30
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“Management Reputation and Accounting Decisions in a Nineteenth Century Company: The Case of Agüera Stores (1822-1829)”. Capelo, María Dolores and Alvarez-Dardet, Concha | |
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99
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"The Accounts of the Livestock of the Monastery of Guadalupe, 1597-1784: Inventories, 'Profits' and Expenses, and Cost of Opportunity". Llopis Agelán, Enrique, Fidalgo Cerviño, Esther and Méndez Picazo, Mª Teresa | |
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100
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"The Poverty of Desire: Towards a Genealogy of Accounting and Consumer Credit". Jeacle, Ingrid and Walsh, Eammon J. | |
B-3Room: 11.08-09 GASPAR DE TEXADA Chairman: John R. Edwards |
39
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“Financial Accounting Standard Board: International Harmonization Environment Now and After”. Cuadrado Ebrero, Amparo and García Jara, Elisa |
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54
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“Accounting Observations in Summa de Tratos y Contratos de Mercaderes by Friar Thomas de Mercado – 1571”. Zapata, Miguel and Guerrero de la Vega, José María | |
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72
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“A Contribution to the History of Accounting in Portugal”. Rocha, Armandino and Gomes da Rocha, Delfina Rosa | |
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79
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“Organizational Change and Accounting: The Gunpowder Monopoly in New Spain (1757-1787)”. Nuñez Torrado, Miriam | |
B-4Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Trevor Boyns |
26
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“The Canadian Audit Market in the First Half of the Twentieth Century”. Richardson, Alan J. |
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34
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“The Nº 8 Ledger of Don Francesc de Agullana (1599-1605)”. Passola, Josep M. | |
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65
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“The Historical Development of Cost Accounting and the Technological Progress, Until 1914”. Bernardo, Mauro Santo | |
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93
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"Budgetary Rhetoric: The 20th Century Watershed". Parker, Lee D. | |
B-5Room: 11.39 LUIS DE LUQUE Y LEYVA Chairman: Garry Carnegie |
27
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“Foucault, Accounting History and Income: Determining the Economic Status of Indigenous Australians”. Alagiah, Ratnam, Gaffikin, Michael and Ratnatunga, Janek |
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66
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“The Influence of the Accountant on British Business Performance from the Late Nineteenth Century to the Present Day” . Matthews, Derek | |
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85
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“Accounting in a Racist Society: The Hawaiian Sugar Plantations, 1835-1920”. Fleischman, Richard K. and Tyson, Thomas N. | |
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103
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"Setting the Context for the Modern Accounting Profession: Audit, Accountability and The College of Rasonati in the Venetian Republic (XIII-XVI Century)". Zambon, Stefano | |
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SESSIONS SERIES
C
Thursday, July 20, from 9 a.m. to 10:30 a.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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C-1Room: 11.17 ANTICH ROCHA Chairman: Edward N. Coffman |
6
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“The Development of Financial Reporting in Ireland”. Clarke, Peter |
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19
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"Accountant Doctrine of the XVIII Century and their Influence on the Projects of Accountant Reform at the Time". Donoso Anes, Alberto | |
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64
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“Changes in the Meaning and Implication of Unethical Behavior by Accountants”. Kantor, Jeffrey and Warner, Brenda | |
C-2Room: 11.18 DIEGO DEL CASTILLO Chairman: Anne J. van der Helm |
23
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“Coals from Newcastle: Alternative Histories of Cost and Management Accounting in North-East Coal Mining During the British Industrial Revolution”. Fleischman, Richard K. and Macve, Richard H. |
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37
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“The Contribution of Bishopric Incomes in Vacant Periods to Amortization of Royal Vouchers at the end of the 18º Century and the Early 19º Century”. Mercedes Calvo Cruz | |
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73
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“Corporate Governance and Financial Reporting: The Lessons of the Dutch VOC (Dutch East-Indian Company)”. Volmer, F.G. | |
C-3Room: 11.08-09 GASPAR DE TEXADA Chairman: Jorge Tua |
10
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“The Significance of Production and Cost Theory for Costing Systems in the 19th and 20th Centuries”. Schweitzer, Marcell |
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33
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“Logismography and the Thought of Giovanni Rossi a Philosoper of Accountancy”. Tanzi, Anna | |
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40
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“The Recovery of Production Activities at the Company Harinera La Montserrat Following the End of the Spanish Civil War”. Benito Mundet, Helena | |
C-4Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Stefano Zambon |
36
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“The Management of San Germano – Cassino at Today – Between the 15º and the 16º Centuries”. Serra, Luigi |
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56
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“Quality Management, Discipline and Making Decisions Process: The Study of a Case”. Gutiérrez Hidalgo, Fernando and Romero Fúnez, Dominga | |
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57
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“Extinction of ‘Erario Régio’ in 1832 (The Ancient Portuguese Exchequer)”. Benavente Rodrigues, Manuel José | |
C-5Room: 11.39LUIS DE LUQUE Y LEYVA Chairman: Gary Spraakman |
14
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“The Genesis of Profesional Organisation in England”. Walker, Stephen P. |
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29
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“Scientific Management Accounting in the Iron and Steel Industry – A Study of Accounting Discontinuity”. Edwards, John Richard | |
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87
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“The Contribution of Oliver Castañer to the Auditing Profession”. Ruiz Blanco, Silvia | |
C-6Room: 11.78-79 SEBASTIÁN DE JÓCANO Y MADARIA Chairman: R.Vangermeersch |
69
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“Reporting Practices of United States Rubber Company, 1893-1917: an Exploratory Analysis” . Slocum, Elliott L. |
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76
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“Bookkeeping in México (XIX Century) Based in Textbooks”. Millan Torres, Rosendo | |
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84
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“A White-Collar Profession: African-American Certified Public Accountants since 1921”. Hammond, Theresa | |
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SESSIONS SERIES
D
Thursday, July 20, from 12 a.m. to 1 p.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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D-1Room: 11.17 ANTICH ROCHA Chairman: Carlos Mallo |
82
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“Accounting and Slavery. The English Company of the South Sea Accounts (1713-1722)”. Donoso Anes, Rafael |
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102
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"Accounting History in Australia: A Survey of Published Works, 1975-1999". Carnegie, Garry and Potter, Brad N . | |
D-2Room: 11.18 DIEGO DEL CASTILLO Chairman: R. H. Macve |
8
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“The Development of British and Canadian Coal-Mining Enterprise: A Comparative Study of Costing Methods”. Fleischman, Richard K. and Oldroyd, David |
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98
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"A Scots Baroque Accounting Text. Being a Study of the Idea Rationaria (1683) and its Author, Robert Colinson". Forrester, David A.R. | |
D-3Room: 11.08-09 GASPAR DE TEXADA Chairman: Marc Nikitin |
11
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"The Liquidation of Upper Clyde Shipbuilders Ltd: A Case of Government Involvement in a Limited Liability Company 1967-1971". Skackleton, Ken |
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48
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“Moneychanger and his Wife: From Scholastics to Accounting”. Santos, Manuel | |
D-4Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Peter Clarke |
12
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“Testing the Relevance Lost Paradigm: Does Academic Management Accounting Lag Practice?” MacDonald, Laura D. and Richardson, Alan J. |
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50
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“Accounting and Management of Charity Organizations in XVI Century in Toledo”. Jiménez Montañés, Mª Angela and Villaluenga de Gracia, Susana | |
D-5Room: 11.39LUIS DE LUQUE Y LEYVA Chairman: Giuseppe Galassi |
31
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“The Evolution of Accounting from the Perspective of Management Theories”. Robles Junior, Antonio and Pereira Robles, Laura |
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51
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"Spain at the Accounting Crossroads of the XVI Century. A Journal on Double-Entry Bookkeeping in 1581". Martín Lamouroux, Fernando | |
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D6 Room: 11.78-79 SEBASTIÁN DE JÓCANO Y MADARIA Chairman: Antonio M. Bernal |
77
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“Professionalisation Reconsidered: Race, Creed and Politics as Factors in the Development of the Accounting Profession in Ireland”. O’Regan, Philip and Murphy, Brian |
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116
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"A Hundred Year of Life of Rivista Italiana di Ragioneria e di Economia Aziendale". Antinori, Carlo | |
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SESSIONS SERIES
E
Thursday, July 20, from 5 p.m. to 6 p.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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E-1 Room: 11.17 ANTICH ROCHA Chairman: Stephen P. Walker |
38
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“Administration and Control of the Municipal Granaries in the Second Half of the Eighteenth Century: The Case of the Granary in Estepa”. Trigos Jurado, Mª José |
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81
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"Using Accounting to Manage: A Case of Railroad Managerial Accounting in the 1850". Flesher, Dale L., Previts, Gary John and Samson, William D. | |
E-2Room: 11.18 DIEGO DEL CASTILLO Chairman: Mª A. Jiménez |
25
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“Examining the Incentives vs. Bureaucratic Controls Orthodoxy: A Case Study of Fur Trade Strategic Moves and Reactions”. Spraakman, Gary |
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46
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“Explaining Change in Spain During the Second Half of the Eighteenth Century Using Institutional Theory”. Gutiérrez Hidalgo, Fernando and Nuñez Torrado, Miriam | |
E-3Room: 11.08-09 GASPAR DE TEXADA Chairman: R.K.Fleischman |
43
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"The Chapel and the Counting House: Is There a Place for Religion in Accounting History?". Williams, Robert and Funnell, Warwick |
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52
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"Accounting, Auditing Accounts and Other Mechanisms for Controlling Expenditure in the Spanish Royal Household During the Early Modern Period". Jurado Sánchez, José | |
E-4Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Gabriel Tortella |
47
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“The Birth of Modern Public Sector Accounting in France and the Influence of Count Mollien on Public Sector Accounting in Italy and Britain” . Nikitin, Marc |
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90
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"Mining Activity in the La Carolina (Jaén-Spain) Bowl in the 19th and 20th Centuries through the Accounting Practices. The Case of the Mining Company El Guindo-Los Gundos. Research Objectives and Historical-Legislative Context". Álvarez López, José María Carlos, Garrido González, Luis and Lillo Criado, Juan Luis | |
E-5Room: 11.39LUIS DE LUQUE Y LEYVA Chairman: Montserrat Gárate |
67
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“Observations on Capital and Income in Early Company Accounting”. Rowles, Tom |
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94
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"Monastic Accountancy in the XVIII Century: The Case of the Silos Monastery". Tua Pereda, Jorge, Maté Zadornil, Lorenzo and Prieto Moreno, Begoña | |
E-6Room: 11.78-79 SEBASTIÁN DE JÓCANO Y MADARIA Chairman: Pedro Tedde |
78
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"The Empire Strikes Back? An Exploration of Centre-Periphery Interaction between the ICAEW and Accounting Associations in the Self-governing Colonies of Australia, Canada and South Africa, 1880-1907". Fong Chua, Wai and Poullaus, Chris |
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89
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"Short Historic Retrospective of the Development of the Brazilian Accounting in the Axis Rio de Janeiro/Sao Paulo". Ricardino Filho, Alvaro Augusto | |
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SESSIONS SERIES
F
Friday, July 21, from 9 a.m. to 11 a.m. |
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SESSIONS
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PAPERS
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ID
nos.
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Titles
and authors
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F-1Room: 11.17 ANTICH ROCHA Chairman: Basil S. Yamey |
15
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“Costing Theory and Practice: The Case of the British Chemical Industry, c. 1880 – c. 1940”. Boyns, Trevor, Edwards, John Richard and Matthews, Mark |
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45
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“The Beginning of the Double Entry Method in the City Council of Seville 1570”. Rubin Córdoba, Fernando and Mallado Rodríguez, José Antonio | |
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49
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"Ragioneria e i ragionieri (The Accountancy And the Accountants)". Russo Basilicò, Letterio | |
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68
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“Early 20th Century Accounting Information and Stock Prices: an Investigation of Ripley’s Main Street and Wall Street”. Sivakumar, Kumar N. | |
F-2Room: 11.18 DIEGO DEL CASTILLO Chairman: Yannick Lemarchand |
53
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"Controlling Government Expenditure: The Pioneering 1921-22 Geddes’ Axe’ Committee". Burrows, Geoffrey H. |
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92
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"The Development of the Economic Concept of Human Capital and its Implications for Human Resource Accounting". Carper, William Brent | |
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95
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"Ochoa Pérez de Salinas: The Banker of the Catholics Kings (1498-1500)". Molero López, Juan José, Sevillano Martín, Francisco Javier and Suárez Bilbao, Fernando | |
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108
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"Struggling for Accountability: An Accounting Microhistory". Abraham, Anne | |
F-3Room: 11.08-09 GASPAR DE TEXADA Chairman: Leandro Cañibano |
61
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"Mediology: An Historical Challenge to Social and Material Structures of Accounting Transmission". McWatters, Cheryl S. and Bouchard, Bruno |
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97
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"A Wolfram in Sheep's Clothing: Economic Warfare in Spain and Portugal, 1940-1944". Caruana, Leonardo and Rockoff, Hugh | |
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101
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"Role of a Business School (ESCA) in the Development of Accounting in Mexico". Rodríguez Álvarez, Mª de los Ángeles | |
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107
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"Dottor Sarava's 'Instituzione de' mercanti' and Antonio Maria Venusti's 'Compendio utilissimo' in the mercantile economy and arithmetic of XVI century". Amaduzzi, Antonio and Servalli, Stefania | |
F-4Room: 11.29-30 FRANCISCO MUÑOZ DE ESCOBAR Chairman: Alan J. Richardson |
88
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"La Riegola de libro". Van der Helm, Anne J. and Postma, Johanna |
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105
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"Accounting Aspects of the Work of Benedikt Kotruljevic (Benedetto Cotrugli)". Stipetic, Vladimir and Juric, Durdica | |
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106
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" Accounting Teaching in 'Aula de Comércio' (1759-1844)". Caiado, Antonio C. Pires | |
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109
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"The Accountancy of the Royal Society of Mathematics of Madrid". Puell de la Villa, Jesús | |
F-5Room: 11.39LUIS DE LUQUE Y LEYVA Chairman: Lee D. Parker |
35
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“Tribalism and Accountancy. The Intertwining of Race in a Professionalisation Project”. Annisette, Marcia |
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70
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“Neither True Nor Fair? – The Case of Hidden Reserves in Swedish and German Accounting”. Dahlgren, Jörgen | |
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104
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"Arthur Young and Agricultural Accounting". Juchau, Roger | |
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115
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"The Balance Sheet of the German Stock Corporations. Some Inquires up to the Law of the Law of 30 January 1937". Martínez Tapia, Ramón y Martínez Cuevas, María Encarna | |
F-6Room: 11.78-79 SEBASTIÁN DE JÓCANO Y MADARIA Chairman: Esther Fidalgo |
86
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“The Accountant Profession: A Creation of the Occident?”. Fendri-Kharrat Souhir |
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110
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"Lorenzo de Minico's Work: Innovative Aspects in the Evolution of Accounting in Italy Dating from the First Half of the Twentieth Century". Cavazzoni, Gianfranco, Mari, Libero Mario and Bartocci, Luca | |
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111
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"Luca Pacioli: The Origins of Accountancy as a Science". Cavazzoni, Christian | |
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113
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"Origin, Evolution, Up-to-Dateness of Accounting Principles Meanings". Cagno, Pierluca Di, Turco, Mario | |