Papers by Alan J . Richardson
Contemp Account Res, 1994
Http Dx Doi Org 10 1080 21552851 2013 850926, Dec 18, 2013
Accounting, Auditing & Accountability Journal
I am grateful to my co-authors on various projects for conversations that have helped to crystall... more I am grateful to my co-authors on various projects for conversations that have helped to crystallize for me the strategies for building cumulative knowledge with qualitative research.
Accounting Historians Journal
This paper examines the relationship between financial and managerial accounting as reflected in ... more This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of ...
Accounting Historians Journal
This paper provides an analysis of “elite” accounting practitioners during the formative years of... more This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880–1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
is also acknowledged. Financial support by the Canadian Academic Accounting Association and the S... more is also acknowledged. Financial support by the Canadian Academic Accounting Association and the Social Sciences and Humanities Research Council of Canada for other aspects of our work on financial disclosure management has been instrumental in developing our own understanding.
Journal of Management Education, 1986
Reading as Social Practice, 1780–1832, 1994
The Accounting Historians Journal, 2001
SSRN Electronic Journal, 2000
This study provides a history of the Israel accounting profession using a periodization strategy ... more This study provides a history of the Israel accounting profession using a periodization strategy that identifies major shifts in the legal and economic environment of Israel and traces the effect of these changes on the institutional structure of accountancy. Specifically, four periods are identified, each with distinct accounting institutions: British influence (1920-1948), state building (1948-1977), market model (1977-1994), and globalization (1994- present). The focus is on various effects of culture on the development of the profession and how cultural tendencies, reflected in cultural memory and collective identity, interact with the imposition of institutional structures by a foreign power and by integration into a global economy.
Global Perspectives on Accounting Education, 2011
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Papers by Alan J . Richardson