메뉴 건너뛰기




Volumn 9, Issue 1, 2004, Pages 7-23

Confronting moral issues from accounting's dark side

Author keywords

Critical scholars; Moral issues; Slavery plantation accounting; Traditional accounting historians

Indexed keywords


EID: 43849091992     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237320400900102     Document Type: Article
Times cited : (20)

References (53)
  • 2
    • 0344669071 scopus 로고
    • Early Nineteenth-Century Productivity Accounting: The Locust Grove Slave Ledger
    • Barney, D. and Flesher, D.L., (1994), "Early Nineteenth-Century Productivity Accounting: The Locust Grove Slave Ledger", Accounting, Business and Financial History, Vol.4, No.2, pp.275-94.
    • (1994) Accounting, Business and Financial History , vol.4 , Issue.2 , pp. 275-294
    • Barney, D.1    Flesher, D.L.2
  • 3
    • 59149083755 scopus 로고    scopus 로고
    • The Interface of Race and Accounting: A Comment and an Extension
    • NS
    • Burrows, G., (2002), "The Interface of Race and Accounting: A Comment and an Extension", Accounting History, NS Vol.7, No.1, pp.101-13.
    • (2002) Accounting History , vol.7 , Issue.1 , pp. 101-113
    • Burrows, G.1
  • 4
    • 0002025570 scopus 로고    scopus 로고
    • Critical and Interpretive Histories: Insights into Accounting's Present and Future Through it Past
    • Carnegie, G.D. and Napier, C.J., (1996), "Critical and Interpretive Histories: Insights into Accounting's Present and Future Through it Past", Accounting, Auditing and Accountability Journal, Vol.9, No.3, pp.7-39.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.3 , pp. 7-39
    • Carnegie, G.D.1    Napier, C.J.2
  • 6
    • 0004570633 scopus 로고
    • The Economics of Slavery in the Ante Bellum South
    • Conrad, A. and Meyer, J., (1958), "The Economics of Slavery in the Ante Bellum South", Journal of Political Economy, Vol.64, No.2, pp.95-130.
    • (1958) Journal of Political Economy , vol.64 , Issue.2 , pp. 95-130
    • Conrad, A.1    Meyer, J.2
  • 8
    • 85009363447 scopus 로고
    • British Cost Accounting Development: Continuity and Change
    • Edwards, J.R., Boyns, T. and Anderson, M., (1995), "British Cost Accounting Development: Continuity and Change", Accounting Historians Journal, Vol.22, No.2, pp.1-41.
    • (1995) Accounting Historians Journal , vol.22 , Issue.2 , pp. 1-41
    • Edwards, J.R.1    Boyns, T.2    Anderson, M.3
  • 9
    • 84986159920 scopus 로고    scopus 로고
    • Completing the Triangle: Taylorism and the Paradigms
    • Fleischman, R.K., (2000), "Completing the Triangle: Taylorism and the Paradigms", Accounting, Auditing and Accountability Journal, Vol.13, No.5, pp.597-623.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 597-623
    • Fleischman, R.K.1
  • 10
    • 0001198547 scopus 로고
    • The Boulton & Watt Case: The Crux of Alternative Approaches to Accounting History?
    • Fleischman, R.K., Hoskin, K.W. and Macve, R.H., (1995), "The Boulton & Watt Case: The Crux of Alternative Approaches to Accounting History?", Accounting and Business Research, Vol.25, No.99, pp.162-76.
    • (1995) Accounting and Business Research , vol.25 , Issue.99 , pp. 162-176
    • Fleischman, R.K.1    Hoskin, K.W.2    Macve, R.H.3
  • 11
    • 0030163275 scopus 로고    scopus 로고
    • Expanding the Dialogue: Industrial Revolution Costing Historiography
    • Fleischman, R.K., Kalbers, L.P. and Parker, L.D., (1996), "Expanding the Dialogue: Industrial Revolution Costing Historiography", Critical Perspectives on Accounting, Vol.7, No.3, pp. 315-37.
    • (1996) Critical Perspectives on Accounting , vol.7 , Issue.3 , pp. 315-337
    • Fleischman, R.K.1    Kalbers, L.P.2    Parker, L.D.3
  • 12
    • 1842734192 scopus 로고    scopus 로고
    • Coals from Newcastle: Alternative Histories of Cost and Management Accounting in Northeast Coal Mining During the British Industrial Revolution
    • Fleischman, R.K. and Macve, R.H., (2002), "Coals from Newcastle: Alternative Histories of Cost and Management Accounting in Northeast Coal Mining During the British Industrial Revolution", Accounting and Business Research, Vol.32, No.3, pp.133-52.
    • (2002) Accounting and Business Research , vol.32 , Issue.3 , pp. 133-152
    • Fleischman, R.K.1    Macve, R.H.2
  • 14
    • 84986043569 scopus 로고    scopus 로고
    • Inside Contracting at the Waltham Watch Company: Reassessing the Economic Rationalist and Labour Process Perspectives
    • Fleischman, R.K. and Tyson, T.N., (1996), "Inside Contracting at the Waltham Watch Company: Reassessing the Economic Rationalist and Labour Process Perspectives", Accounting, Auditing and Accountability Journal, Vol.9, No.3, pp.61-78.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.3 , pp. 61-78
    • Fleischman, R.K.1    Tyson, T.N.2
  • 15
    • 85009399967 scopus 로고    scopus 로고
    • Archival Researchers: An Endangered Species?
    • Fleischman, R.K. and Tyson, T.N., (1997), "Archival Researchers: An Endangered Species?", Accounting Historians Journal, Vol.24, No.2, pp.91-109.
    • (1997) Accounting Historians Journal , vol.24 , Issue.2 , pp. 91-109
    • Fleischman, R.K.1    Tyson, T.N.2
  • 16
    • 1842784742 scopus 로고    scopus 로고
    • The Interface of Race and Accounting: The Case of Hawaiian Sugar Plantations, 1835-1920
    • NS
    • Fleischman, R.K. and Tyson, T.N., (2000), "The Interface of Race and Accounting: The Case of Hawaiian Sugar Plantations, 1835-1920", Accounting History, NS Vol.5, No.1, pp.7-32.
    • (2000) Accounting History , vol.5 , Issue.1 , pp. 7-32
    • Fleischman, R.K.1    Tyson, T.N.2
  • 17
    • 69249249071 scopus 로고    scopus 로고
    • The Interface of Race and Accounting: A Reply to Burrows
    • NS
    • Fleischman, R.K. and Tyson, T.N., (2002), "The Interface of Race and Accounting: A Reply to Burrows", Accounting History, NS Vol.7, No.1, pp.115-22.
    • (2002) Accounting History , vol.7 , Issue.1 , pp. 115-122
    • Fleischman, R.K.1    Tyson, T.N.2
  • 18
    • 1842812565 scopus 로고    scopus 로고
    • Accounting in Service to Racism: Monetizing Slave Property in the Antebellum South
    • forthcoming
    • Fleischman, R.K. and Tyson, T.N., (2004), "Accounting in Service to Racism: Monetizing Slave Property in the Antebellum South", Critical Perspectives on Accounting, forthcoming.
    • (2004) Critical Perspectives on Accounting
    • Fleischman, R.K.1    Tyson, T.N.2
  • 19
    • 84963487019 scopus 로고
    • Human Resource Accounting in Mississippi before 1865
    • Flesher, D.L. and Flesher, T., (1981), "Human Resource Accounting in Mississippi before 1865", Journal of Accounting and Business Research, Vol.10 (supplement): pp.124-29.
    • (1981) Journal of Accounting and Business Research , vol.10 , Issue.SUPPL. , pp. 124-129
    • Flesher, D.L.1    Flesher, T.2
  • 21
    • 1842633398 scopus 로고
    • A Note on the Effect of Moral Issues on the Debate Among Cliometricians
    • in, Fogel, R., Galatine, R. and Manning, R., (eds.), New York: W.W. Norton & Co
    • Fogel, R., (1992), "A Note on the Effect of Moral Issues on the Debate Among Cliometricians", in Fogel, R., Galatine, R. and Manning, R., (eds.), Without Consent or Contract: The Rise and Fall of American Slavery, New York: W.W. Norton & Co., pp.589-91.
    • (1992) Without Consent or Contract: The Rise and Fall of American Slavery , pp. 589-591
    • Fogel, R.1
  • 23
    • 84949403524 scopus 로고
    • After Virtue? Accounting as a Moral and Discursive Practice
    • Francis, J., (1990), "After Virtue? Accounting as a Moral and Discursive Practice", Accounting, Auditing and Accountability Journal, Vol.5, No.5, pp.5-17.
    • (1990) Accounting, Auditing and Accountability Journal , vol.5 , Issue.5 , pp. 5-17
    • Francis, J.1
  • 24
    • 0007134468 scopus 로고    scopus 로고
    • Accounting in the Service of the Holocaust
    • Funnell, W., (1998), "Accounting in the Service of the Holocaust", Critical Perspectives on Accounting, Vol.9, No.4, pp.435-64.
    • (1998) Critical Perspectives on Accounting , vol.9 , Issue.4 , pp. 435-464
    • Funnell, W.1
  • 25
    • 17844403877 scopus 로고    scopus 로고
    • Accounting for Justice: Entitlement, Want and the Irish Famine of 1845-7
    • Funnell, W., (2001), "Accounting for Justice: Entitlement, Want and the Irish Famine of 1845-7", Accounting Historians Journal, Vol.28, No.2, pp.187-206.
    • (2001) Accounting Historians Journal , vol.28 , Issue.2 , pp. 187-206
    • Funnell, W.1
  • 28
    • 3242737864 scopus 로고    scopus 로고
    • History from Accounting's Margins: International Research on Race and Gender
    • NS
    • Hammond, T., (2003), "History from Accounting's Margins: International Research on Race and Gender", Accounting History, NS Vol.8, No.1, pp.9-24.
    • (2003) Accounting History , vol.8 , Issue.1 , pp. 9-24
    • Hammond, T.1
  • 29
    • 85009380301 scopus 로고
    • A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles
    • Heier, J., (1988), "A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles", Accounting Historians Journal, Vol.15, No.2, pp.131-50.
    • (1988) Accounting Historians Journal , vol.15 , Issue.2 , pp. 131-150
    • Heier, J.1
  • 30
    • 1842683987 scopus 로고
    • Thoughts on the Treatment of Moral Issues in Time on the Cross
    • in, Fogel, R., Galatine, R. and Manning, R. (eds.), New York: W.W. Norton & Co
    • Hoffman, M., (1992), "Thoughts on the Treatment of Moral Issues in Time on the Cross", in Fogel, R., Galatine, R. and Manning, R. (eds.), Without Consent or Contact: The Rise and Fall of American Slavery, New York: W.W. Norton & Co., pp.599-603.
    • (1992) Without Consent or Contact: The Rise and Fall of American Slavery , pp. 599-603
    • Hoffman, M.1
  • 31
    • 0001243651 scopus 로고
    • Cost Accounting, Controlling Labour and the Rise of Conglomerates
    • Hopper, T.M. and Armstrong, P., (1991), "Cost Accounting, Controlling Labour and the Rise of Conglomerates", Accounting, Organizations and Society, Vol.16, No.5/6, pp.405-38.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.5-6 , pp. 405-438
    • Hopper, T.M.1    Armstrong, P.2
  • 32
    • 45949125128 scopus 로고
    • The Archaeology of Accounting Systems
    • Hopwood, A.G., (1987), "The Archaeology of Accounting Systems", Accounting, Organizations and Society, Vol.12, No.3, pp.207-34.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 207-234
    • Hopwood, A.G.1
  • 33
    • 38149143299 scopus 로고
    • Boxing Clever: For, Against and Beyond Foucault in the Battle for Accounting Theory
    • Hoskin, K.W., (1994), "Boxing Clever: For, Against and Beyond Foucault in the Battle for Accounting Theory", Critical Perspectives on Accounting, Vol.5, No.1, pp.57-85.
    • (1994) Critical Perspectives on Accounting , vol.5 , Issue.1 , pp. 57-85
    • Hoskin, K.W.1
  • 34
    • 42449100547 scopus 로고
    • The Genesis of Accountability: The West Point Connections
    • Hoskin, K.W. and Macve, R.H., (1988), "The Genesis of Accountability: The West Point Connections", Accounting, Organizations and Society, Vol.13, No.1, pp.37-73.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.1 , pp. 37-73
    • Hoskin, K.W.1    Macve, R.H.2
  • 35
    • 84947696856 scopus 로고
    • Reappraising the Genesis of Managerialism: A Re-examination of the Role of Accounting at the Springfield Armory, 1815-1845
    • Hoskin, K.W. and Macve, R.H., (1994), "Reappraising the Genesis of Managerialism: A Re-examination of the Role of Accounting at the Springfield Armory, 1815-1845", Accounting, Auditing and Accountability Journal, Vol.7, No.2, pp.4-29.
    • (1994) Accounting, Auditing and Accountability Journal , vol.7 , Issue.2 , pp. 4-29
    • Hoskin, K.W.1    Macve, R.H.2
  • 36
    • 0347943177 scopus 로고    scopus 로고
    • The Lawrence Manufacturing Co.: A Note on Early Cost Accounting in US Textile Mills
    • Hoskin, K.W. and Macve, R.H., (1996), "The Lawrence Manufacturing Co.: A Note on Early Cost Accounting in US Textile Mills", Accounting, Business and Financial History, Vol.6, No.3, pp.337-61.
    • (1996) Accounting, Business and Financial History , vol.6 , Issue.3 , pp. 337-361
    • Hoskin, K.W.1    Macve, R.H.2
  • 38
    • 38149145310 scopus 로고
    • Accounting Systems in Organisational Contexts: A Case for Critical Theory
    • Laughlin, R.C., (1987), "Accounting Systems in Organisational Contexts: A Case for Critical Theory", Accounting, Organizations and Society, Vol.12, No.5, pp.479-502.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.5 , pp. 479-502
    • Laughlin, R.C.1
  • 39
    • 46149141670 scopus 로고
    • Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the UK, 1914-1925
    • Loft, A., (1986), "Towards a Critical Understanding of Accounting: The Case of Cost Accounting in the UK, 1914-1925", Accounting, Organizations and Society, Vol.11, No.2, pp.137-69.
    • (1986) Accounting, Organizations and Society , vol.11 , Issue.2 , pp. 137-169
    • Loft, A.1
  • 40
    • 0032324610 scopus 로고    scopus 로고
    • Critical Theory and Accounting History: Challenges and Opportunities
    • Merino, B.D., (1998), "Critical Theory and Accounting History: Challenges and Opportunities", Critical Perspectives on Accounting, Vol.9, No.6, pp.603-16.
    • (1998) Critical Perspectives on Accounting , vol.9 , Issue.6 , pp. 603-616
    • Merino, B.D.1
  • 41
    • 0000788178 scopus 로고
    • Accounting and the Construction of the Governable Person
    • Miller, P. and O'Leary, T., (1987), "Accounting and the Construction of the Governable Person", Accounting, Organizations and Society, Vol.12, No.3, pp.235-65.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 235-265
    • Miller, P.1    O'Leary, T.2
  • 43
    • 0002400443 scopus 로고    scopus 로고
    • Giving an Account of Accounting History: A Reply to Keenan
    • Napier, C.J., (1998), "Giving an Account of Accounting History: A Reply to Keenan", Critical Perspectives on Accounting, Vol.9, No.6, pp.685-700.
    • (1998) Critical Perspectives on Accounting , vol.9 , Issue.6 , pp. 685-700
    • Napier, C.J.1
  • 44
    • 0345099864 scopus 로고
    • Accounting on the Old Plantation
    • Razek, J.R., (1985), "Accounting on the Old Plantation", Accounting Historians Journal, Vol.12, No.1, pp.19-36.
    • (1985) Accounting Historians Journal , vol.12 , Issue.1 , pp. 19-36
    • Razek, J.R.1
  • 45
    • 1842633407 scopus 로고
    • A Skeptical Note on Sexual Exploitation, Slavery, and Cliometry
    • in, Fogel, R., Galatine, R. and Manning, R. (eds.), New York: W.W. Norton & Co
    • Stufflebeem, B., (1992), "A Skeptical Note on Sexual Exploitation, Slavery, and Cliometry", in Fogel, R., Galatine, R. and Manning, R. (eds.), Without Consent or Contract: The Rise and Fall of American Slavery, New York: W.W. Norton & Co., pp.596-99.
    • (1992) Without Consent or Contract: The Rise and Fall of American Slavery , pp. 596-599
    • Stufflebeem, B.1
  • 46
    • 0002904418 scopus 로고
    • Accounting for Labor in the Early 19th Century: The U.S. Arms Making Experience
    • Tyson, T.N., (1990), "Accounting for Labor in the Early 19th Century: The U.S. Arms Making Experience", Accounting Historians Journal, Vol.17, No.1, pp.47-59.
    • (1990) Accounting Historians Journal , vol.17 , Issue.1 , pp. 47-59
    • Tyson, T.N.1
  • 47
    • 0002419710 scopus 로고
    • Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century U.S. Cost Accounting History
    • Tyson, T.N., (1993), "Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century U.S. Cost Accounting History", Accounting, Auditing and Accountability Journal, Vol.6, No.2, pp.4-16.
    • (1993) Accounting, Auditing and Accountability Journal , vol.6 , Issue.2 , pp. 4-16
    • Tyson, T.N.1
  • 48
    • 27844463038 scopus 로고
    • An Archivist Responds to the New Accounting History: The Case of the US Men's Clothing Industry
    • Tyson, T.N., (1995), "An Archivist Responds to the New Accounting History: The Case of the US Men's Clothing Industry", Accounting and Business Research, Vol.5, No.1, pp.17-37.
    • (1995) Accounting and Business Research , vol.5 , Issue.1 , pp. 17-37
    • Tyson, T.N.1
  • 49
    • 1842662762 scopus 로고    scopus 로고
    • Mercantilism, Management Accounting or Managerialism? Cost Accounting in Early Nineteenth-Century US Textile Mills
    • Tyson, T.N., (1998), "Mercantilism, Management Accounting or Managerialism? Cost Accounting in Early Nineteenth-Century US Textile Mills", Accounting, Business and Financial History, Vol.8, No.2, pp.211-29.
    • (1998) Accounting, Business and Financial History , vol.8 , Issue.2 , pp. 211-229
    • Tyson, T.N.1
  • 52
    • 0345356225 scopus 로고    scopus 로고
    • Industrial Slavery in the United States: The North Carolina Turpentine Industry 1849-61
    • Vollmers, G.L., (2003), "Industrial Slavery in the United States: The North Carolina Turpentine Industry 1849-61", Accounting, Business & Financial History, Vol.13, No.3, pp.369-99.
    • (2003) Accounting, Business & Financial History , vol.13 , Issue.3 , pp. 369-399
    • Vollmers, G.L.1
  • 53
    • 0039592893 scopus 로고    scopus 로고
    • Encounters with Nazism: British Accountants and the Fifth International Congress on Accounting
    • Walker, S.P., (2000), "Encounters with Nazism: British Accountants and the Fifth International Congress on Accounting", Critical Perspectives on Accounting, Vol.11, No.2, pp.215-45.
    • (2000) Critical Perspectives on Accounting , vol.11 , Issue.2 , pp. 215-245
    • Walker, S.P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.