Fernando Gutiérrez Hidalgo

Publishing patterns of accounting history research in generalist journals: Lessons from the past

The success of accounting history research has been evident through its recognition in the broader accounting literature in the 1990s. On this basis, we would expect that research in accounting history should display patterns of publication in generalist journals that are similar to those for other accounting research. However, we do not find such a similarity. First, accounting history has a relatively limited presence in generalist journals. Second, in the UK an elite group apparently controls accounting history research. Finally, there is cause to question the supposedly “local” nature of premier accounting journals in the US and the “international” nature of such journals in the UK.The success of accounting history research has been evident through its recognition in the broader accounting literature in the 1990s. On this basis, we would expect that research in accounting history should display patterns of publication in generalist journals that are similar to those for other accounting research. However, we do not find such a similarity. First, accounting history has a relatively limited presence in generalist journals. Second, in the UK an elite group apparently controls accounting history research. Finally, there is cause to question the supposedly “local” nature of premier accounting journals in the US and the “international” nature of such journals in the UK.

From Diagnostic to Interactive Style of Management Control

Simons (1995) identified two main kinds of controls: diagnostic and interactive. Nevertheless he did not study the possibility of the evolution of these concepts from one kind to the other. We have researched the possibility of this evolution and its reasons. We have studied the case of a ceramic company. Before 2000 the control system of this Company was based on large and exhaustive reports that were discussed every month by the board of directors. Simons defined this kind of control as diagnostic. After suffering a crisis in 2000 the board of directors created new reports based on non‐financial indicators. The board of directors monitored these data weekly spending long hours analysing both the outcomes and the questions arising from them. Most of middle managers of the firm were involved in this reporting system. This kind of control is the one defined by Simons as interactive.

Accounting for the production of coins: The enactment and implementation of the Spanish Ordinances of the Mints, 1730:

Critical accounting history literature has been scant on the role played by accounting in government coinage policy and its implications for governmental discourse. For this reason, we have examined the implementation of the Spanish Ordinances of the Mints enacted in 1730 and its accounting implications. This analysis allows us to observe the influence of accounting procedures over the government’s monetary policy. We aim to contribute to the literature a new perspective on the role of accounting in governmental and state policies, far beyond the improvement of state income, and concerned more with ensuring the value of the coins and thereby improving commercial activity and the economy in general.