e-journal

Pastoral accounting in pre-Federation Victoria

---

Explanatory investigative studies of surviving business records of bygone eras have provided valuable insights into accounting development and have extended our understanding of the nature of accounting as practised today (for example, Boyns, 1993; Edwards and Boyns, 1992; Fleischman and Parker, 1991).
In an Australian study of surviving pastoral business records (1841-1900), Carnegie (1993a) examined the structure and usage of pre-Federation accounting information prepared for the Jamieson family of the Western District of Victoria, and drew tentative conclusions about the impact of cultural,
educational, legal and political, professional and economic factors as key variables affecting the accounting practices observed[1]. Extending Carnegie’s (1993a) preliminary investigation and findings, this article reports the generalized results of a study of surviving pre-Federation business records of 23 non-corporate Western District pastoral entities (including Jamieson). Broader conclusions are drawn in this study about the explanatory variables which affected accounting practice in pre-Federation pastoral industry management. It also argues a case for the lost relevance of accounting information prepared for Western District pastoralists during the closing decades of the colonial era.

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

-

Penerbit

: Emerald Group., 1995

Deskripsi Fisik

Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, 1995, pp. 3-33.

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar