paraphrase

Question 1 - 10 marks (1,000 words)

Subject Learning Outcome: Be able to describe, comprehend and apply the process of theory development. Comment by PlagScan: Possible source: http://www.csu.edu.au/handbook/handbook14/subjects/ACC341.html

Theories should be evaluated against criteria for evaluating knowledge.

a) Identify a set of criteria for evaluating accounting theories. Drawing on your understanding of accounting as a system of measurement;

According to both Hendriksen (1977) and McDonald (1972) the development of an accounting theory should be possible. McDonald argues that a theory must have three elements: Comment by PlagScan: Possible sources: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf http://www.coursehero.com/file/8320331/Week-1-Reading-AccountingTheoryAndConceptualFrameworks/

1.) Encoding of phenomena to symbolic representation Comment by PlagScan: Possible source: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf

2.) Manipulation or combination according to rules Comment by PlagScan: Possible source: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf

3.) Translation back to real-world phenomena. Comment by PlagScan: Possible source: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf

Traditional approaches:

Non-theoretical & theoretical

New approaches:

These attempts to use both conceptual and empirical reasoning to formulate and verify an accounting framework (Belkaoui, Accounting Theory, Chapter 10). The approaches are: Comment by PlagScan: Possible sources: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf http://www.coursehero.com/file/8320331/Week-1-Reading-AccountingTheoryAndConceptualFrameworks/

· events Comment by PlagScan: Possible sources: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf http://www.coursehero.com/file/8320331/Week-1-Reading-AccountingTheoryAndConceptualFrameworks/

· behavioural

· human information processing

· predictive

· positive.

Accounting should focus mainly on the below

· the adequacy of disclosure Comment by PlagScan: Possible sources: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf http://www.coursehero.com/file/8320331/Week-1-Reading-AccountingTheoryAndConceptualFrameworks/ http://acctgrev.ut.ac.ir/?_action=articleInfo&article=25893

· usefulness of financial statement data

· attitudes about corporate reporting practices

· materiality judgments

· decision effects of alternative accounting practices Comment by PlagScan: Possible sources: http://notesicmap.blog.com/files/2012/11/Accounting_Theory_And_Conceptual_Frameworks.pdf http://www.coursehero.com/file/8320331/Week-1-Reading-AccountingTheoryAndConceptualFrameworks/ http://acctgrev.ut.ac.ir/?_action=articleInfo&article=25893

b) Apply the criteria from part a) to the historical cost approach to accounting measurement.

The historical cost approach does not incorporate aspects of future values. However, it is highly questionable whether fair value accounting would undo the gap between market capitalization and the book value of equity, even if we measure all assets and liabilities at fair value. There will always be a divergence between the market value of a firm and the net value of its assets, especially when current accounting practice does not report internally generated goodwill and does not recognize assets such as management skills and labor force. Adding to the gap is the fact that synergies between assets are not measured because identifiable assets are measured item-by-item. Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://archive-org.com/org/c/cga-canada.org/2012-09-28_325532_89/Canadian_Accounting_Leader_Advocates_Greater_Financial_Transparency_and_Accountability/ Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://archive-org.com/org/c/cga-canada.org/2012-09-28_325532_89/Canadian_Accounting_Leader_Advocates_Greater_Financial_Transparency_and_Accountability/

c) Explain whether you think historical cost accounting is a sound system of measurement.

We presently have a “mixed-attribute” system that permits the use of various measurement bases. The most commonly used measurements are based on historical cost and fair value. Historical Cost GAAP requires that companies account for and report many assets and liabilities on the basis of acquisition price. This is often referred to as the historical cost principle. Historical cost has an important advantage over other valuations: It is generally thought to be reliable. The historical cost approach does not incorporate aspects of future values. However, it is highly questionable whether fair value accounting would undo the gap between market capitalization and the book value of equity, even if we measure all assets and liabilities at fair value. There will always be a divergence between the market value of a firm and the net value of its assets, especially when current accounting practice does not report internally generated goodwill and does not recognize assets such as management skills and labour force. Adding to the gap is the fact that synergies between assets are not measured because identifiable assets are measured item-by-item. Comment by PlagScan: Possible sources: http://tailieu.vn/doc/the-accounting-environment-1249696.html http://www.scribd.com/doc/77759122/Valuation-Methodology-Used-by-Inbev http://quizlet.com/23904612/intermediate-accounting-chapter-2-flash-cards/ http://www.coursehero.com/file/6156476/Ch02/ http://www.coursehero.com/file/6309578/Ch02/ Comment by PlagScan: Possible sources: http://quizlet.com/23904612/intermediate-accounting-chapter-2-flash-cards/ http://tailieu.vn/doc/the-accounting-environment-1249696.html http://www.scribd.com/doc/77759122/Valuation-Methodology-Used-by-Inbev http://www.coursehero.com/file/6156476/Ch02/ http://www.coursehero.com/file/6309578/Ch02/ http://www.docstoc.com/docs/46991410/Usefulness-of-Financial-Statements http://www.scribd.com/doc/23686121/8658d-c02-Qxd Comment by PlagScan: Possible sources: http://tailieu.vn/doc/the-accounting-environment-1249696.html http://www.scribd.com/doc/77759122/Valuation-Methodology-Used-by-Inbev http://quizlet.com/23904612/intermediate-accounting-chapter-2-flash-cards/ http://www.coursehero.com/file/6156476/Ch02/ http://www.coursehero.com/file/6309578/Ch02/ Comment by PlagScan: Possible sources: http://tailieu.vn/doc/the-accounting-environment-1249696.html http://quizlet.com/23904612/intermediate-accounting-chapter-2-flash-cards/ Comment by PlagScan: Possible sources: http://tailieu.vn/doc/the-accounting-environment-1249696.html http://www.scribd.com/doc/77759122/Valuation-Methodology-Used-by-Inbev http://www.docstoc.com/docs/46991410/Usefulness-of-Financial-Statements Comment by PlagScan: Possible sources: http://www.scribd.com/doc/77759122/Valuation-Methodology-Used-by-Inbev http://tailieu.vn/doc/the-accounting-environment-1249696.html Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://archive-org.com/org/c/cga-canada.org/2012-09-28_325532_89/Canadian_Accounting_Leader_Advocates_Greater_Financial_Transparency_and_Accountability/

The debate about fair value accounting versus historical cost accounting often revolves around the divergence between relevance and reliability. As fair value accounting provides information about current market conditions, it contains a superior basis for expectations than outdated historical cost figures. The fair value approach is the most relevant measure for assets and liabilities; however, some argue that historical cost accounting is the most appropriate way to measure assets or liabilities that are held to maturity. Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://archive-org.com/org/c/cga-canada.org/2012-09-28_325532_89/Canadian_Accounting_Leader_Advocates_Greater_Financial_Transparency_and_Accountability/

Advocates of historical cost accounting refer to reliability of information that is reasonably free from error and bias. If markets are not liquid, estimation of fair value will inevitably be subject to managerial judgment, private information, and uncertain assumptions about future values, such as future cash flows and discount rates. Critics of fair value accounting emphasize the role personal judgment plays in the valuation process when market prices are not available, and reliability continues to be a topic of debate. Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://essaysforstudent.com/Business/Position-Paper-On-IFRS/95779.html http://www.scribd.com/doc/104270618/Fair-Value-Accounting Comment by PlagScan: Possible sources: http://www.cga-canada.org/en-ca/AboutCGACanada/CGAMagazine/2005/Sep-Oct/Pages/ca_2005_09-10_ft2.aspx http://essaysforstudent.com/Business/Position-Paper-On-IFRS/95779.html

 

Question 2 - 10 marks (1,000 words)

Subject Learning Outcome(s): Be able to compare and contrast the diverse perspectives which can be used to explain historically the development of accounting; Be able to engage in the accounting discourse including critical analysis of its reflexive role in society Comment by PlagScan: Possible source: http://www.csu.edu.au/handbook/handbook14/subjects/ACC341.html Comment by PlagScan: Possible source: http://www.csu.edu.au/handbook/handbook14/subjects/ACC341.html

a) Describe the key historical events that have shaped the development of accounting between 1900 - 2014. Comment by PlagScan: Possible sources: http://www.expertsmind.com/library/describe-to-margaret-the-normative-ethical-theories-55270.aspx http://www.tutorsglobe.com/question/normative-ethical-theories-56039.aspx

Over the last 40 years, there have been several attempts to clarify the nature and purposes of accounting history, from the American Accounting Association’s Committee on Accounting History (1970) to the survey of historical accounting research in the 1990s presented by Fleischman & Radcliffe (2005) and the present author’s review of historical accounting research published in the leading journal Accounting, Organizations and Society (Napier 2006). Many of the central contributions were summarized by Oldroyd (1999), who noted the increasing tendency of those seeking to understand accounting history to develop categories into which different research approaches (and researchers) may be placed. Comment by PlagScan: Possible source: http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan2: Citation, source: http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx http://www.academia.edu/1236218/Theorizing_engagement_the_potential_of_a_critical_dialogic_approach http://www.emeraldinsight.com/journals.htm?articleid=1545438 http://www.emeraldinsight.com/journals.htm?articleid=869640 Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

Traditional and new histories

The most significant of these categorizations is the divide between ‘traditional’ and ‘new’ accounting history, the latter being described as ‘a loose assemblage of often quite disparate research questions and issues’ (Miller, Hopper & Laughlin 1991: 396), but characterized by an intensive use of social theory to define research questions and provide a structure for understanding and interpreting the research results. Although the labelling of social theory-driven historical accounting research as ‘new’ was perhaps a sign of arrogance, it helped to expand interest in historical research beyond the relatively small group of specialists who had previously dominated accounting history. Despite the fears of ‘traditional’ researchers that the ‘new’ accounting history was downgrading careful archival research in favour of grand theorizing (Fleischman & Tyson 1997), the general tendency of recent years has been for researchers from different ‘streams’ to appreciate the complementary contributions that their respective approaches may make to an understanding of accounting’s past (Fleischman & Radcliffe 2003). Comment by PlagScan: Possible sources: http://www.scribd.com/doc/150433722/CARNEGIE-G-D-NAPIER-C-J-2012-Accounting’s-past-present-and-future-the-unifying-Power-of-history http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

The debate between the ‘traditional’ and ‘new’ historians, even though it has resulted in a form of rapprochement, has emphasized historiographic issues. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

An alternative categorization Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx http://www.cairn.info/revue-comptabilite-controle-audit-2012-3-page-185.htm

Instead of the ‘traditional’/ ‘new’ dichotomy, it may be more helpful to separate historical accounting research into two other categories. The first of these may be called ‘history of accounting’. Here, the researcher’s objective is to understand accounting as a set of procedures or practices. Researching the ‘history of accounting’ is likely to involve the study of original accounting records, or secondary literature such as books and professional journals documenting how accounting was actually undertaken in the past. Researchers may seek to explain as well as describe the phenomena of past accounting: this may involve drawing on a theory to help pose and answer questions as to why accounting took the form that it did, why individuals and organizations adopted particular methods and rejected others, why accounting ideas emerged and changed at particular points in time and social (for example, that an emerging accounting idea was influenced by new discourses within a specific society). Much of the research within the ‘history of accounting’ category is likely to focus on technical matters such as the details of accounting practices and the form and content of accounting records, but such research is likely to go beyond simple description in order to develop understandings. For example, ‘history of accounting’ research could be motivated by a desire to understand how current accounting ideas and methods have developed. A concept that is often appealed to in this category of historical accounting research is ‘evolution’ (American Accounting Association 1970). Although this may imply that the researcher sees modern-day accounting practices and ideas as the culmination of a process of progress, some researchers regard a study of accounting’s past as providing a perspective from which today’s practices may be viewed as contingent rather than necessary (Napier 2001). Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

In his comprehensive international survey of 19th and early 20th century accounting researchers, Mattessich (2003) provides a list of early contributors to the literature of accounting history, bringing out the extent to which Italian and, to a lesser extent, German scholars dominated the field until an English-language literature of accounting history began to emerge around 1900. For example, Giovanni Cerboni, a leading member of the ‘Tuscan school’ of accounting theorists, and advocate of logismografia as a ‘scientific’ method for ‘representing administrative facts’ (Zan 1994: 281), underpinned his theoretical expositions (for example, Cerboni 1886) with a chronological survey of Italian writings on bookkeeping and accounting, and surviving Italian accounting records (Cerboni 1889). This trend was to continue into the 20th century, with central Italian textbooks such as Besta’s La Ragioneria (1922) containing chapters on such historical topics as early Italian double-entry treatises and records, and other accounting approaches such as the ‘cameralist’ system used by governmental bodies. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

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b) How do these events support the notion accounting is socially constructed? Comment by PlagScan: Possible sources: http://www.expertsmind.com/library/describe-to-margaret-the-normative-ethical-theories-55270.aspx http://www.tutorsglobe.com/question/normative-ethical-theories-56039.aspx

The other category is ‘socio-historical accounting research’, where the researcher is primarily concerned with how accounting impacts on specific individuals and organizations, and more broadly on society. This category of historical accounting research shares characteristics with historical sociology (the study of past events using methods and theories drawn from sociology or social theory). A common theme of such research is that accounting plays deep and complex roles in modern society that need to be excavated and revealed in order to gain an adequate understanding of how individuals are controlled, restricted and in some cases enabled through the use of records and calculations. Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

The two categories of historical accounting research are, or should be, mutually supportive, if we accept that accounting is shaped by its environment but also feeds back into shaping the world in which it operates. For example, the development of standard costing in the years around 1900 may be documented by reference to contemporary writings by accountants and engineers (Epstein & Epstein 1974), or explained as a specific case of the rational pursuit of profit by businesspeople (Johnson & Kaplan 1987: ch. 3). In these approaches, the researcher seeks to understand and explain the emergence and adoption of a specific accounting method as a consequence of external environmental factors. A ‘new’ accounting history of standard costing could also seek to explain the emergence of the method, but now by reference to emerging ideas of the administration of society centring on attempts to make individuals, in society and in specific organizations, ‘visible’ and ‘calculable’ (Miller & O’Leary, 1987The object of research is an understanding, not just of an accounting method, but more significantly of the impact of that method on broader social ideas and practices. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

c) What arguments and evidence is there to suggest that accounting can influence society? Comment by PlagScan: Possible sources: http://www.expertsmind.com/library/describe-to-margaret-the-normative-ethical-theories-55270.aspx http://www.tutorsglobe.com/question/normative-ethical-theories-56039.aspx

Although accounting historians may offer explicit structural explanations and understandings of the events and phenomena that they have researched, more often the structure of any explanation is implicit in the way in which the historians present their histories. Although ‘constructionist’ historians will deny that there is a unique story to find, they are increasingly aware of the central role of narrative in human life (Funnell 1998a; Llewellyn 1999). Napier (1989: 241) suggested that ‘the sign of a good historian’ is that they ‘tell a good story’. A major feature of historiographical writing in accounting in recent years has been a growing self-consciousness about how accounting historians communicate their histories. The social science model advocated by Previts et al. (1990) often led to the writing of papers in which theory and narrative were not integrated, and accounting historians have been more likely to allow the theoretical contribution of their work to emerge subtly from a well-structured narrative. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

Historical accounting researchers have referred to literary theory to understand different forms of narrative (see for example Napier 2001), and have suggested that many historical episodes can be narrated using a range of broad narrative structures. Funnell (1998a) has gone so far as to suggest the use of ‘counter-narrative’ as an alternative way of telling accounting history, though it is not always clear how far this term refers simply to telling different stories as opposed to telling stories using different forms of communication. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

d) Which perspective do you agree with? Justify your position. Comment by PlagScan: Possible sources: http://www.expertsmind.com/library/describe-to-margaret-the-normative-ethical-theories-55270.aspx http://www.tutorsglobe.com/question/normative-ethical-theories-56039.aspx

Historical accounting research has developed to address many new themes, going well beyond the traditional subject matter of the development of systematic record-keeping of economic transactions by businesses. The strand identified in this chapter as ‘history of accounting’ has explored accounting ideas, practices and methods in broader settings, while the strand identified as ‘socio-historical accounting research’ has investigated how accounting (in a broad sense) affected society in the distant and recent past, helping us to understand how accounting changes and itself may act as an engine of social, economic and political change. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

REFERENCE :

American Accounting Association (1970) Report of the Committee on Accounting History, Accounting Review, 45 (supplement): 53-64. Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

Cerboni, G. (1889) Elenco Cronologico delle Opere di Computisteria e Ragioneria Venute alla Luce in Italia dal 1202 al 1888 (Rome: Tipografia Nazionale).

De Roover, R. (1956) The development of accounting prior to Luca Pacioli according to the account-books of medieval merchants, in Littleton & Yamey (1956), pp. 114-174. Comment by PlagScan: Possible sources: http://www.monografias.com/trabajos93/tratado-de-cuentas-y-escrituras-pacioli/tratado-de-cuentas-y-escrituras-pacioli2.shtml http://www.sciencedirect.com/science/article/pii/0890838989900954 http://archive.org/stream/studiesinhistory00litt/studiesinhistory00litt_djvu.txt http://www.academia.edu/1087356/The_Market_for_Luca_Paciolis_Summa_Arithmetica

Fleischman, R. K. & Radcliffe, V. S. (2003) Divergent streams of accounting history: a review and call for confluence, in R. K. Fleischman, V. S. Radcliffe & P. A. Shoemaker (eds.) Doing Accounting History: Contributions to the Development of Accounting Thought, pp. 1-29 (Kidlington, Oxford: Elsevier Science). Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://pure.rhul.ac.uk/portal/files/17978387/The_Emergence_of_NAH_revised_version_for_7AHIC.docx Comment by PlagScan: Possible source: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx

Fleischman. R. K. & Tyson, T. N. (1997) Archival researchers: an endangered species? Accounting Historians Journal, 24(2): 91-109. Comment by PlagScan: Possible sources: http://digirep.rhul.ac.uk/file/b775e1d7-7dcb-a166-cd36-4e95ac9928d3/2/Napier_Accounting_Historiography_Chapter_Final_Version.docx http://maawin.fatcow.com/BibliographyH.htm http://www.monografias.com/trabajos93/tratado-de-cuentas-y-escrituras-pacioli/tratado-de-cuentas-y-escrituras-pacioli2.shtml

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