Accounting History

Abstract

This article introduces the Special Issue of Accounting History examining the intersection of accounting and death from an historical perspective. Following an initial conceptualisation of death as a social phenomenon and accounting as a practice, we ...

Abstract

Six million Jews were exterminated during World War II. Not only did Hitler's regime eliminate Jews, it sought to erase evidence of their existence and contributions to society through the organised theft of Jewish art, furniture and cultural and ...

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This article challenges the narrow confines of traditional accountability by introducing thanatoaccountability as a theoretical framework. Through an analysis of the German company Degussa during the Holocaust, we uncover how accounting metrics and ...

Abstract

This study compares the systems of accounts of death operating in London and Naples during the cholera epidemic of 1854. It adopts a translation in space and time of the Bourdieusian concepts of field, capital and habitus and analyses secondary sources as ...

Abstract

The US military campaign in Vietnam was supposedly a ‘limited’ war. Calculative practices were vital for military and civilian leaders in managing the conflict and claiming progress against objectives. The most infamous accounting measure was ‘body count’,...

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In the mid-1660s, London was impacted by the plague, and the period saw important changes in the government's responsibilities around issues of public health. This research studies the Bills of Mortality, the accounting for death and the use of these ...