Pastoral accounting in pre‐Federation Victoria

Emerald - Tập 8 Số 5 - Trang 3-33 - 1995
Garry D.Carnegie1
1School of Accounting and Finance, Deakin University, Victoria, Australia

Tóm tắt

Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in pre‐Federation Western Victoria and the local, time‐specific environmental factors which shaped these dimensions. Based on examinations of 23 sets of surviving business records prepared during 1836‐1900, provides evidence of the structure and usage of pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of cultural, legal and political, professional, educational, economic and other factors as key explanatory variables. Also argues a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.

Từ khóa


Tài liệu tham khảo

Ansari, S.L. and Bell, J. (1991), “Symbolism, collectivism and rationality in organisational control”, Accounting, Auditing&Accountability Journal, Vol. 4 No. 2, pp. 4‐27.

(The) Australasian Insurance and Banking Record (1893), “The status of accountants”, The Australasian Insurance and Banking Record, Vol. 17 No. 10, 20 November, p. 1014.

(The) Australian Institute of Incorporated Accountants (AIIA) (1892), Memorandum and Articles of Association, AIIA, Melbourne.

Avigdor, J. (1993), “Defining a role that survives restructuring”, New Accountant, 18 March, p. 22.

Bailey, J.D. (1966), A Hundred Years of Pastoral Banking: A History of the Australian Mercantile Land&Finance Company 1863‐1963, Oxford University Press, London.

Ballarat Courier (1902), 6 September.

Baxter, W.T. (1956), “Accounting in colonial accounting”, in Littleton, A.C. and Yamey, B.S.(Eds), Studies in the History of Accounting, Sweet&Maxwell, London, pp. 272‐88.

Billis, R.V. and Kenyon, A.S. (1930), Pastures New, McCarron, Bird&Co., Melbourne.

Billis, R.V.and Kenyon, A.S. (1974), Pastoral Pioneers of Port Phillip, 2nd ed., Stockland Press, Melbourne, (first published in 1932 by Macmillan&Company, Melbourne).

Boyns, T. (1993), “Cost accounting in the South Wales coal industry, c. 1870‐1914”, Accounting, Business and Financial History, Vol. 3 No. 3, December, pp. 327‐52.

Bridges, A. (1975), “History of Australian farm recording 1788‐1972”, unpublished MEc dissertation, University of New England .

Brown, P.L.(Ed.) (1958), Clyde Company Papers, Vol. 3 1841‐45, Oxford University Press, London.

Butlin, S.J. (1953), Foundations of the Australian Monetary System 1788‐1851, Camperdown Chronicle ( 1875), 17 December, Melbourne University Press, Melbourne.

Butlin, N.G. (1957), “Australian pastoral development, 1860‐1900”, paper read to the Wool Seminar, Australian National University, 3 July.

Carnegie, G.D. (1990), “Oral history interview with Norman Dennis and Sheila Dennis (1990) ”, unpublished manuscript.

Carnegie, G.D. (1993a), “Pastoral accounting in pre‐Federation Victoria: a case study on the Jamieson family”, Accounting and Business Research , Vol. 23 No. 91, pp. 204‐18.

Carnegie, G.D. (1993b), “The Australian Institute of Incorporated Accountants (1892‐1938) ”, Accounting, Business and Financial History, Vol. 3 No. 1, pp. 61‐80.

Carnegie, G.D. and Parker, R.H. (1994), “The first Australian book on accounting: James Dimelow′s Practical bookkeeping made easy”, Abacus , Vol. 30 No. 1, March, pp. 78‐97.

Carnegie, G.D. and Varker, S.A. (1995), “Edward Wild: advocate of simplification and an organised profession in colonial Australia”, The Accounting Historians Journal (forthcoming).

Carnegie, G.D. and Wolnizer, P.W. ( 1995), “The financial value of cultural, heritage and scientific collections: an accounting fiction”, Australian Accounting Review, Vol. 5 No. 1, June, pp. 31‐47.

Chambers, R.J. (1994), “Historical cost – tale of a false creed”, Accounting Horizons, Vol. 8 No. 1, March, pp. 76‐89.

Chua, W.F. and Poullaos, C. (1993), "Rethinking the profession‐state dynamic: the case

of the Victorian charter attempt, 1885‐1906", Accounting, Organizations and Society, Vol. 18 Nos 7, 8, pp. 691‐728.

Cumming, W.H. (1992), “A short history of the William Cumming family of Mt Fyans, Stonehenge, Myrngrong, Wooroglin and including Strathallyn and Barnie Bolac, Woorigoleen and Fyans Lodge”, unpublished manuscript.

Davison, G. (1978), The Rise and Fall of Marvellous Melbourne, Melbourne University Press, Melbourne.

de Serville, P.H. (1991), Pounds and Pedigrees, Oxford University Press, Melbourne.

Dimelow, J. (1871‐73), Practical Book‐keeping Made Easy, Pinkerton′s Steam Print, Ballarat. (This book comprises three sets which were published between 1871 and 1873.)

Driesen, I.H. V. and Fayle, R.D. ( 1987), “History of income tax in Australia ”, in Krever, R.E.(Ed.), Australian Taxation: Principles and Practice, Longman Cheshire, Melbourne, pp. 27‐36.

Dunstan, D. (1984), Governing the Metropolis – Politics, Technology and Social Change in a Victorian City: Melbourne 1850‐1891, Melbourne University Press, Melbourne.

Edwards, J.R. (1989), “Industrial cost accounting developments in Britain to 1830: a review article”, Accounting and Business Research, Vol. 19 No. 76, pp. 305‐17.

Edwards, J.R. and Boyns, T. (1992), “Industrial organization and accounting innovation: charcoal ironmaking in England 1690‐1783”, Management Accounting Research, Vol. 3, pp. 151‐69.

Edwards, J.R. and Boyns, T. (1995), “Cost and management accounting in early‐Victorian Britain: a Chandleresque analysis”, European Accounting Association Congress paper, Birmingham.

Edwards, J.R.,Hammersley, G.and Newell, E. (1990), “Cost accounting at Keswick, England, c.1598‐1615: the German connection”, The Accounting Historians Journal, Vol. 17 No. 1, June, pp. 61‐80.

Fayle, R.D. (1984), “A historical review of the development of income tax in Australia ”, Taxation in Australia, Vol. 18, February, pp. 666‐76.

Fitzpatrick, B. (1941), The British Empire in Australia: An Economic History; 1834‐1939, Melbourne University Press, Melbourne.

Fleischman, R.K. and Parker, L.D. ( 1991), “British entrepreneurs and pre‐industrial revolution evidence of cost management”, The Accounting Review, Vol. 66 No. 2, April, pp. 361‐75.

Fleischman, R.K. and Tyson, T.N. ( 1993), “Cost accounting during the Industrial Revolution: the present state of historical knowledge”, Economic History Review, Vol. 46 No. 3 , August, pp. 503‐17.

Fleischman, R.K.,Kalbers, L.P.and Parker, L.D. (1995), “Expanding the dialogue: Industrial Revolution costing historiography”, Critical Perspectives on Accounting (forthcoming).

Forth, G. (1982), “The squatters′ Golden Age in the Western District of Victoria”, Regional Journal of Social Issues, No. 10, May, pp. 34‐9.

Geelong Advertiser (1850), 20 November.

Gibson, R.W. (1971), Disclosure by Australian Companies, Melbourne University Press, Melbourne.

Gibson, R.W. (1979a), “Accounting records and social history: early times at Ensay Station”, Western Victoria Journal of Social Issues, No. 2, May, pp. 3‐21.

Gibson, R.W. (1979b), “Development of corporate accounting in Australia”, The Accounting Historians Journal, Vol. 6 No. 2 , Fall, pp. 23‐38.

Goldberg, L. (1977), “The search for Scouller: an interim report”, Accounting and Business Research, Vol. 7 No. 3, Summer, pp. 221‐35.

Griffith, R.G. De B. (1965), Probate Law and Practice in Victoria, The Law Book Co., Sydney.

Griffiths, N. (1982), “The days of the Society′s beginnings”, The Australian Accountant, Vol. 52 No. 1, January‐February, pp. 42‐3.

Hamilton, J.C. (1981), Pioneering Days in Western Victoria, Warrnambool Institute Press, Warrnambool (first published in 1914 by Exchange Press, Melbourne).

Hood, R. (1991), Merrang and the Hood Family, Deakin University Press, Warrnambool.

(The) Incorporated Institute of Accountants, Victoria (IIAV) (1887), List of Members, Memorandum and Articles of Association, IIAV, Melbourne.

Ireland, A. (1990), “Management accounting RIP?”, Charter, Vol. 61No. 5, June, pp. 42‐5.

Jacobs, C.P. (1969), Proceedings in the Master′s Office (with Precedents), The Law Book Co., Melbourne.

Johnson, H.T. (1987), “The organizational awakening in management accounting history”, in Bromwich, M. and Hopwood, A.G.(Eds), Research and Current Issues in Management Accounting, Pitman, London, pp. 67‐77.

Johnson, H.T.and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA.

Jones, H. (1985), Accounting, Costing and Cost Estimation, Welsh Industry: 1700‐1830, University of Wales Press, Cardiff.

Kiddle, M.L. (1961), Men of Yesterday: A Social History of the Western District of Victoria, 1834‐1890, Melbourne University Press, Melbourne.

Kininmonth, P.and Kininmonth, P. ( 1987), Mount Hesse: History, Humour and Hazards on a Sheep Station 1837‐1985, Robert Anderson & Associates , Malvern.

Lang, J.(nd), unpublished manuscript of accounts of various incidents with respect to Larra station in the Western District (situated near Derrinallum) supplied by Currie, J.L., Currie, E., Currie, A., Lang, J.L. , Manifold, W.T. et al.,(original held at Titanga, Lismore by Chris Lang) .

Lowry, J. (1993), “Management accounting′s diminishing post‐industrial relevance: Johnson and Kaplan revisited”, Accounting and Business Research, Vol. 23 No. 90, Spring, pp. 169‐80.

Macdonald, O.R. (1936), “Historical survey 1887‐1936”, in The Commonwealth Accountants′ Year Book 1936, Commonwealth Institute of Accountants, Melbourne.

Macintyre, S. (1991), A Colonial Liberalism: The Lost World of Three Victorian Visionaries, Oxford University Press, Melbourne.

McNaughtan, I.D. (1955), “Colonial liberalism, 1851‐92”, in Greenwood, G. (Ed.), Australia: A Social and Political History, Angus&Robertson, Sydney.

Maskell, R.E. (1944), “Fifty years of progress: the history of the Federal Institute of Accountants 1894‐1944”, The Federal Accountant, Vol. 26, 25 July, pp. 201‐51.

Mepham, M.J. (1988), “The Scottish enlightenment and the development of accounting”, The Accounting Historians Journal, Vol. 15 No. 2, Fall, pp. 151‐76.

Miller, P.and Napier, C. (1993), “Genealogies of calculation”, Accounting, Organizations and Society, Vol. 18 Nos 7, 8, pp. 631‐49.

Mills, P.A. (1990), “Agency, auditing and the unregulated environment: some further historical evidence”, Accounting, Auditing&Accountability Journal, Vol. 3 No. 1, pp. 54‐66.

Mills, S. (1925), Taxation in Australia, Macmillan, London.

Musson, C.T. (1893), “Bookkeeping for farmers and orchardists”, Agricultural Gazette of New South Wales, Vol. 4, pp. 162‐86.

New South Wales Statutes, An Act Further to Restrain the Unauthorised Occupation of Crown Lands and to Provide the Means of Defraying the Expense of a Border Police, 2 Victoria, No. 27.

Palmer, J.A. (Ed.) (1973), William Moodie – A Pioneer of Western Victoria, author, Mortlake. Parker, L.D. (1990), “Management accounting: ripe not RIP”, Charter, Vol. 61 No. 8, pp. 46‐9.

Parker, L.D. (1990), “Management accounting: ripe not RIP”, Charter, Vol. 61 No. 8, pp. 46‐9.

Parker, R.H. (1969), Management Accounting: A Historical Perspective, Augustus, M. Kelley , New York, NY.

Parker, R.H. (1986), “Accounting in Australia”, Australian Accountant, Vol. 57 No. 10, November, pp. 85‐6.

Parker, R.H. (1989), “Importing and exporting accounting: the British experience”, in Hopwood, A.G. (Ed.), International Pressures for Accounting Change, Prentice‐Hall, Hemel Hempstead, pp. 7‐29.

Poullaos, C. (1993), “Making profession and state, 1907 to 1914: the ACPA′s first charter attempt”, Abacus, Vol. 29 No. 2, pp. 196‐229.

Poullaos, C. (1994), Making the Australian Chartered Accountant, Garland, New York, NY and London.

Powell, J.M. (1970), The Public Lands of Australia Felix, Oxford University Press, London.

Previts, G.J., Parker, L.D. and Coffman, E.N. (1990), “Accounting history: definition and relevance”, Abacus, Vol. 26 No. 1, March, pp. 1‐16.

Roberts, S.H. (1935), The Squatting Age in Australia, Melbourne University Press, Melbourne.

Scouller, J. (1882), Practical Bookkeeping, 2nded., George Robertson&Co. , Melbourne.

Shaw, M.T. (1981), “Jonathan Shaw 1826‐1905: a forgotten pastoralist”, Victorian Historical Journal, Vol. 52 No. 1 , February, pp. 57‐62.

Strachan, H.M. (1927), Some Notes and Recollections, author, Melbourne.

Sutherland Smith, G. (1992), “ The firm of W.H. Tuckett and Sons”, Accounting History, Vol. 4 No. 2, pp. 57‐8.

Thuillier, G. (1959), Georges Dufaud et les Débuts du Grand Capitalisme dans la Métallurgie, en Nivernais, au XIXe Siècle, SEVPEN, Paris.

Turner, H.G. (1973), A History of the Colony of Victoria from Its Discovery to Its Absorption into the Commonwealth of Australia, Vol. 2, AD 1854‐1900, Heritage Publications, Melbourne, (first published in 1904 by Longmans, Green&Co., London).

Tyson, T. (1993), “Keeping the record straight: Foucauldian revisionism and nineteenth century US cost accounting history”, Accounting, Auditing&Accountability Journal, Vol. 6 No. 2, pp. 4‐16.

Victoria, Parliamentary Debates, Session 1894‐5, Legislative Council and Legislative Assembly, Vol. 76, 1895.

Victoria, Statutes, Duties on the Estates of Deceased Persons Statute 1870, Act No. 388.

Victoria, Statutes, The Land Tax Act 1877, Act No. 190.

Victoria, Statutes, Income Tax Act 1895, Act No. 1374.

Victoria, Statutes, Companies Act 1896, Act No. 1482.

Weekes, W.H. (1986), “Whatever happened to management accounting?”, The Chartered Accountant in Australia, Vol. 57 No. 1, July, pp. 44‐6 and 70.

Wild, E. (1874), Bookkeeping by Double Entry Made Easy, Sands and McDougall, Melbourne.

Wood, B.C. (1991), “Woodlands” from Black Swamp to Balmoral, author, Hamilton.

Young, D. (1967), Edinburgh in the Age of Reason, The University Press, Edinburgh.