Notice bibliographique
Résumé
This special double issue of Accounting History presents 10 articles that were presented as conference papers at the sixth Accounting History International Conference (6AHIC) held in Wellington, New Zealand during 18–20 August 2010. The choice of a conference theme is often based on a connection with the location of the conference and/or acknowledged gaps in the literature. For the 6AHIC, both were the case. The conference venue was only a few minutes away from the heart of New Zealand government, and as noted in Nola Buhr’s plenary presentation and the article included in this special issue, the New Zealand government was the first government to adopt accrual accounting for whole of government reporting. Yet more importantly the relationship between the state and accounting is under-represented in the accounting history literature (Funnell, 2007). The 10 articles in this issue of Accounting History reflect aspects of the diversity of the interaction between accounting and the state, as well as the diversity of approaches to accounting history (see Gaffikin, 2011). The articles cover topics from both the technical and the contextual perspectives. They introduce research from nine jurisdictions: Australia, Canada, Fiji, France, Italy, New Zealand, Spain, the United Kingdom, and the USA, and span seven centuries. The leading issue for public sector financial reporting has been the choice of the basis of reporting, specifically cash or accrual, or a modified form of either. Buhr (2012) uses a comparative international history approach to understand how and why five Anglo-American governments sought to introduce accrual accounting in various manners for financial reporting. The author locates the change within the broader understanding of the New Public Management (NPM) reforms beginning in the early 1980s. Buhr also looks back before this time period to earlier calls for the introduction of an accrual basis, reminding us of the futility of the search for origins in accounting history. The changes introduced to accounting, such as the accrual basis, the increased availability and use of accounting information, and the implications of such changes, are fertile areas for research in accounting history. Narayan (2012) and Sharma, Lawrence and Fowler (2012) investigate the impact of the use of accounting technology, including the accrual basis of accounting as a part of NPM. Narayan traces attempts at the commercialization of academic research in universities and the impact of accounting on those attempts. Tracking the changes over a period of 30 years, Narayan illustrates how accounting technology is not neutral in the implementation of government policy, but rather is implicated in the outcomes. In this particular case, Narayan shows how accounting can be an aid in the drive for the commercialization of academic research. Sharma et al. (2012) 448323 ACH173-410.1177/1032373212448323Colquhoun and ParkerAccounting History 2012
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction machine sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Le volet Gemma est une étiquette directe du modèle pour chaque travail de la base, lue sur la notice réduite au titre. Le volet Codex est un classifieur appris des 10 348 étiquettes directes de Codex et calibré sur les taux pondérés de l'échantillon; les champs sans appui suffisant ne portent aucun appel Codex. Le mode candidate est l'union des deux volets; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont pas des étiquettes humaines.
Scores du classifieur distillé par catégorie (deux têtes)
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,001 |
| Méta-épidémiologie (sens strict) | 0,001 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,004 | 0,005 |
| Études des sciences et des technologies | 0,003 | 0,006 |
| Communication savante | 0,007 | 0,007 |
| Science ouverte | 0,001 | 0,002 |
| Intégrité de la recherche | 0,003 | 0,003 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,015 | 0,002 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule source (Gemma direct ou Codex distillé), pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».