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 … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

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 … evidence on household accounting as prescribed in the didactic literature in Australia, and evidence of actual accounting …

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 involving a detailed examination of actual accounting practices in the … permit their contextualisation and interpretation. Findings – The findings point to considerable variety in the accounting …

Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal … published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of … the special issue in shaping developments in the accounting history literature, and to consider issues for future …

of the publication of Accounting, Auditing & Accountability Journal (AAAJ). Design/methodology/approach – The paper …

Accounting historians have long recognised accounting’s international scope but have typically concentrated their … research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques … and institutions from one country to others. Much potential exists to study the development of accounting from a …