Brad Potter

PUBLISHING PATTERNS IN SPECIALIST ACCOUNTING HISTORY JOURNALS IN THE ENGLISH LANGUAGE, 1996–1999

While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accou...

Accountability versus artistic development

Nonprofit museums and performing arts organizations have become subject to closer attention in recent years, following the collapse of some seemingly stable cultural organizations. These events have stimulated a renewed interest in accountability and technology in nonprofit cultural organizations, as they are put under pressure to provide value for money. At the same time, technology has an important role to play in the extent to which nonprofit cultural organizations utilize available resources efficiently and effectively. Consequently, this study examines nine nonprofit museums and performing arts organizations in Victoria, Australia and establishes that while technology is used to increase viability and to some extent promote vitality, it does not solve all the problems for museums and performing arts organizations.Part of the reason for this is due to the fact that the notion of accountability has been hijacked by accountants and economists, enabling some to forget the true mission of these nonprofit museums and performing arts organizations, which are vitality‐oriented.

The development of the specialist accounting history literature in the English language: An analysis by gender

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.

Financial accounting reforms in the Australian public sector: An episode in institutional thinking

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

The power of words: explaining recent accounting reforms in the Australian public sector

This study explores the power of words and their usage in the context of recent reforms to accounting regulation for the Australian public sector. The broad framework for analysis advanced by Mills (1989) is applied. Mills argued that the discipline of accounting is peculiarly dependent on a specialised vocabulary or terminology, both in determining the nature and content of accounting regulation and practice and also in shaping the accounting domain. According to Mills, given such a close relationship between accounting and its vocabulary, the analysis of the use of key words in accounting during particular periods in history can assist our understanding of important events in the development of accounting thought and practice. It is argued that the definition and interpretation of the terms “accrual accounting” and “asset” were integral to the presentation of a form of accounting conventionally applied to private sector firms as the “solution” to perceived financial management problems in the Australian public sector. This study seeks to augment existing literature by adding to our understanding of the role of altruistic discourse in promoting and justifying changes to accounting practice.

Impact of On-Field Football Success on the Off-Field Financial Performance of AFL Football Clubs

In this study, we examine the factors that contribute to the financial performance of clubs in the Australian Football League over the period from 1993 to 2002. Primarily, we examine the association between the on-field football success of clubs and their level of off-field financial performance. We find that match attendance is positively related to both short-term and long-term success of football clubs and also to the uncertainty as to the match outcome (i.e. the expected closeness of the match). We also find that club membership is highly persistent and is positively related to both the past football success of the club and the marketing expense incurred. Finally, we find that there is a significant association between the level of marketing revenue and the level of on-field success in the prior 2 years.

Accounting History in Australia: A Survey of Published Works, 1975–99

Research in accounting history has expanded significantly in recent years. This paper reviews the recent development of accounting history in Australia through an examination of the relevant literature while recognizing the wider influence of Australian scholars in the international community of accounting historians. The survey is confined to works on Australian accounting history published in the period of 25 years between 1975 and 1999. These works are discussed using the literature classification framework provided by Carnegie and Napier (1996). Reviewing the literature in this way is expected to be of benefit to historians in general, particularly economic and business historians, and also accounting historians, while future directions for accounting history research in Australia are outlined following a brief critique of the literature examined.

The Australasian method for recording share issues: origins, adoption and institutionalisation

This paper examines the origins of the “Australasian” method of recording share issues, and the methods adoption and institutionalisation by practitioners into accepted accounting practice in Australia and New Zealand. It includes an investigation of late nineteenth century and early twentieth century company records (journals, ledgers and balance sheet disclosures); examination papers set by early accounting bodies in Australia and New Zealand; and a review of the accounting literature in Australia, New Zealand, United States, Britain, France and Germany. Possible factors leading to the adoption of the method in Australia and New Zealand are considered. No evidence substantiating the origin of the method in Australia and New Zealand was found, but a number of possible origins are suggested.

Accounting’s past in sport - an introduction

The contributions in this special issue explore the interplay of accounting and sport. In many (most) countries, sporting organizations are economically, socially and even culturally important. Sports such as basketball, baseball, cricket, football (in its various forms), rugby and golf, among others, contribute significantly to shaping cultures, communities and societies and the experiences of individuals across the globe. Sporting organizations can make use of a myriad of formal or informal structures to undertake a diversity of activities. One factor common to most, if not all such organizations, both now and in the past, is the need to be accountable to a diverse body of stakeholders. Good information is widely considered to be critical for accountability, to enable a sound basis for decision making and this has provided accounting practices with a greater prominence than ever before (Power, 1994, 1997). One implication of the wider application of accounting approaches and techniques is that new and different dimensions of “performance” become visible (Hines, 1988, 1991; Hopwood, 1987, 1992) which can shape the ways in which the organizations and the sports operate and are managed over time. This can, in turn, also shape future applications of accounting practices and approaches to other organizational and social settings. These themes provide useful background for the five articles included in this special issue. Among the articles, accounting’s enabling characteristics are clearly on show as authors afford accounting with a crucial role in shaping the setup, operation and evolution of the sports involved, namely Australian rules football, rugby union, rugby league and cricket. More specifically, the role of accounting in the evolution of particular sporting codes from amateur to professional status is a theme that is common to all articles in the issue. Siddiqui and Humphrey explore the development of accounting techniques and approaches in the accountability and management of cricket. According to the authors, over time the sport of cricket has evolved significantly, embracing games in the shorter form, more complex commercial arrangements and the need for enhanced corporate governance. The authors examine how accounting mechanisms have been developed and applied to facilitate and accommodate these changes; thereby assisting the game’s governing bodies to meet challenges to cricket’s ethical standing and long-term financial sustainability. Australian rules football is the setting for the article by Halabi, Lightbody, Frost and Carter. These authors examine the financial reports of 10 football clubs, over the period 1909–1912, a time when the sport held amateur status. The authors focus specifically on the disclosures by clubs regarding payments to players. While general football histories acknowledge rumours that the 623958 ACH0010.1177/1032373215623958Accounting HistoryEditorial research-article2015