Numerous studies have examined the institutional setting of accounting as a professional occupation. However, institutional deeds and outcomes derive from the behaviour of individual actors, particularly those key players who drive the creation, policy development and outlook of practitioner...

Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid‐twentieth century. Design/methodology/approach – The study...

Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach...

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the reporting of the library collections of Australia's...

Purpose – The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. Design/methodology/approach...

Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving business...

Purpose The purpose of this paper is to examine the strategies and dynamics of the fledging accounting professional project in the context of boom, bust and reform in colonial Victoria. In doing so, the study provides evidence of the association of members of the Incorporated Institute of...

Purpose – The purpose of this Australian case study, set in the 1960s, is to comprehensively examine the responses of the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the profession's legitimacy. Design/methodology/approach...

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the reporting of the library collections of Australia's...