Purpose – The purpose of this paper is to analyze and critique the growing literature on record‐keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach –...

Studies of organizational performance have overwhelmingly relied on evidence gathered from private sector firms. Nevertheless, the past several years have witnessed increasing interest in enhancing effectiveness and efficiency in the public sector, in turn generating considerable investment in...

Existe un debate en historia de la contabilidad acerca de las distintas formas cómo los materiales históricos deben ser recopilados, interpretados, analizados y, finalmente, sobre la forma cómo los mismos deben ser redactados. En cierta manera, el centro de este debate descansa en torno a la...

Purpose – The purpose of this paper is to argue that recent changes in the wider contexts of universities and business schools signal a shift in their business model instead of a mere turn in their business cycle. Design/methodology/approach – The paper reviews the position of those that...

Purpose – The purpose of this paper is to propose a “change” stance towards the current situation of business education. Drawing on a theoretically embedded model, the authors hold a critical stance towards understandings of stability in the business education industry. In this respect, a...

Purpose – The purpose of this paper is to address the lack of relevance of business school research and how the potential gap between research and practice may be related to the lack of interaction between faculty members and non-academic stakeholders (e.g. industry, professions, society)....

This project is supported financially by the CICYT research grants # 01-0657 and SEJ-2004-08176-C02-01. I would like to thank Jose Carlos Molina for assisting with the management of the database. Previous versions of this paper were presented at the Annual Congress of the European Accounting...

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...