Alan Sangster
University of Aberdeen, Business School, Faculty Member
- Accounting Education, Accounting History, Accounting Information Systems, Computer-Based Instruction; Accounting Education, ERP; management accounting, Accounting Education; Financial Accounting, and 8 morePacioli, Humanism, Renaissance, Mathematics Compendium, Summa, Medieval, Summa Ariithmetica, and Intreoductory accounting textbookedit
- Accounting Historian, Editor-in-Chief, Accounting Educationedit
This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began... more
This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni’s objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we iden...
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PurposeThe main aim of this paper is to illustrate the importance of avoiding Whig interpretations in historical research. It does so by highlighting examples of what may occur when this is not done. The paper also aims to promote... more
PurposeThe main aim of this paper is to illustrate the importance of avoiding Whig interpretations in historical research. It does so by highlighting examples of what may occur when this is not done. The paper also aims to promote interdisciplinarity, in the form of working with those from other disciplines, as a means to avoid this occurring.Design/methodology/approachThis paper includes an in-depth study of the bookkeeping and financial reporting of two 18th century Portuguese state-sponsored companies using archival sources. The companies were selected because of conflicting insights across disciplines concerning the quality of their bookkeeping and financial reporting – historians have been very critical, while accounting historians have seen little wrong. These differences of opinion have never previously been investigated. The authors demonstrate how information was distributed among the account books and other records of the two companies. The approach adopted enabled a reade...
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Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting... more
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements. As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this pu...
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This paper considers the printing of Pacioli\u27s Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does... more
This paper considers the printing of Pacioli\u27s Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner in which it was treated once acquired as in the number of copies printed
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Research Interests: Economics and Accounting
Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the... more
Through the theoretical lenses of Foucault’s governmentality, Latour’s action at a distance and Althusser’s ideology theory, this article shows how accounting regulations allowed the Brazilian government to exercise control over the tutelage system of former slaves (‘Free Africans’) between 1818 and 1864. It finds that the measures undertaken to reinforce the accounting regulations permitted the Brazilian government to control ‘Free Africans’ at a distance while minimizing interference in this process from a British government intent upon abolishing slavery.
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There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had... more
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in business practice; may provide some insights into the reasons for the emergence of double entry bookkeeping; and may give us further insight into the early instruction of double entry bookkeeping. But, previous attempts to find his sources have failed. Making use of hitherto overlooked information, this paper identifies two periods for which knowledge of Pacioli's whereabouts would indi...
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PurposeThe paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in... more
PurposeThe paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.Design/methodology/approachThe research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).FindingseThe Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.Research limitations/implicationsAs virtually all of the evidence concerning the admission examinations h...
Research Interests: History, Sociology, Accounting, Italy, Power, and 6 moreSociety, Organization, Genesis, HF, Social Closure, and Accounting Profession
ABSTRACT This paper explores the role of the state in the development of accounting in the Portuguese–Brazilian Empire (1750–1822) in the context of economic and political transformations. In this period, the interrelations of accounting... more
ABSTRACT This paper explores the role of the state in the development of accounting in the Portuguese–Brazilian Empire (1750–1822) in the context of economic and political transformations. In this period, the interrelations of accounting and the state were central to understanding accounting change in Portugal and Brazil. Through control of accounting education, organization of the accounting occupation, rules of corporate governance and governmental accounting itself, governments adopted accounting technologies in an effort to shape and normalize decisions in order to achieve desirable objectives for the empire. This was particularly so during the reigns of D. José I and D. João VI: the former was responsible for initiatives to improve control over and connect the empire, including the spread of use of double-entry bookkeeping in the Portuguese metropolis; the latter was responsible for initiatives to achieve the same ends once the metropolis moved to Brazil. This paper uses primary and secondary sources to present and contrast those initiatives and the reasoning behind them.
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This paper concerns a Scottish brewery company, R. & D. Sharp Ltd., an early mover in converting to limited company status in the 1880s. It explores the company's origins, the industry in which it operated, and investigates its... more
This paper concerns a Scottish brewery company, R. & D. Sharp Ltd., an early mover in converting to limited company status in the 1880s. It explores the company's origins, the industry in which it operated, and investigates its financial reporting and auditing practices during the first two decades of the 20th century, a period when regulation of financial reporting and auditing in the U.K. were in their infancy. This was a time of considerable difficulty for all U.K. breweries: industrial production fell and many brewing businesses failed, including the two local breweries that were R. & D. Sharp's immediate competitors. The study finds that the company's response to the industrial decline took two forms: the company auditor manipulated its financial data to maintain an appearance of financial stability, condoned ultra vires borrowing, and kept some defensive financial practices “off the books,” while the general manager managed the company's relationship lending an...
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This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of... more
This study explores the nature of forensic accounting in the UK. Drawing upon in-depth interviews and a postal questionnaire, it investigates how forensic accounting is perceived, the profile of those working in the field, types of services offered, essential knowledge and skills required, the academic and professional response to its growth, and whether it can be considered a profession. It finds that forensic accounting in the UK is a multidisciplinary field of activity, less focused on accounting than suggested by its name, with very little prospect of becoming a recognized profession in the foreseeable future, but a possibility that it will ultimately do so, based on teams of people with complementary skills rather than individuals with a common base of specialist skills.
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This chapter outlines ERP system implementation, use, and post-implementation in form of advices for management accountants. The advices offered to management accountants are multifaceted—part of the advice is business-related and part is... more
This chapter outlines ERP system implementation, use, and post-implementation in form of advices for management accountants. The advices offered to management accountants are multifaceted—part of the advice is business-related and part is concerning to the implemented software. This chapter explores further guidance for management accountants in organizations towards implementing and using ERP systems: Achieving a balance between using external consultants and internal members. In using the ERP system, try to empower others, improve data integrity, simplify processes, automate elements of internal control, etc. There needs to be a balance between using external consultants and internal people during the implementation. The importance of being aware of what the software can do and cannot do was emphasized. All the organizations we studied need to put in place more effective education, training, and support practices for the users of their ERP implementations. Alongside training, new performance standards and incentive programs need to be designed. Most of the organizations we studied appeared to expect that the standard improvements claimed for ERP systems over traditional systems had or would arise and that the organization would adjust to the new system in time.
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This chapter outlines the impact of ERP systems on management accountants and their work. In all of these ERP implementations, the management accountants were affected. In this chapter, we consider these changes on the management... more
This chapter outlines the impact of ERP systems on management accountants and their work. In all of these ERP implementations, the management accountants were affected. In this chapter, we consider these changes on the management accountants in the organizations we visited. Although the percentage change varies by company, the average change ranges from over 50% to 80–85% more forward-looking analyses. The role of management accountants will change when an ERP system is implemented. The focus is now much more on “what the data means” and “where the organization can go.” The increased importance in understanding the business was also emphasized, as was the need to have “entrepreneurial salesman skills.” ERP systems have the ability to provide for consistency in the application of business rules. Key areas include the evaluation and control of outsourcing and software as a service agreement. The management accountant is a subject matter expert who can provide insight into organization business processes and also help identify areas of concern.
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ABSTRACT Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study... more
ABSTRACT Purpose – In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate the decision to implement ABC in Jordanian industrial companies. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation in Jordan. Design/methodology/approach – A sample of the Jordanian industrial companies was selected and a questionnaire survey was employed using a five-point Likert scale to collect data from the financial managers, descriptive and analytical statistics were used to analyze the collected data. Findings – The findings indicate that the most important factor that facilitates the decision to implement ABC was the provision of adequate training and the most influential factors which motivate the process of ABC implementation include an increasing proportion of overhead costs, and an increasing number of product variants. Consequently, this study found that the interaction of three types of factors (catalysts, facilitators and motivators) create the potential for change in these companies. Barriers to change could make the change process slower, hindering, and even preventing change; and barriers to change were identified that may explain the differing implementation rates of ABC in the Jordanian industrial sector. The greatest barrier to implementing ABC was found to be its high cost of implementation, followed by the high cost of ABC consultancy and computer staff time. Originality/value – The study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting. The results of study contribute to existing knowledge in the area of understanding the factors which act as catalysts, facilitate, and motivate ABC innovation and of those factors that create barriers to ABC implementation in Jordan. Keywords Activity-based costing (ABC), ABC implementation, Jordanian industrial sector, Management accounting, Jordan Paper type Research paper Introduction In recent years there has been much debate over the extent to which the nature of management accounting is changing. Johnson and Kaplan (1987) argued that management accounting had changed little since the early twentieth century. However,
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Historians of the origins of modern accounting have generally accepted that the earliest known instructional treatise on double entry bookkeeping was the one published by Luca Pacioli in 1494. This paper dispels that view, presenting... more
Historians of the origins of modern accounting have generally accepted that the earliest known instructional treatise on double entry bookkeeping was the one published by Luca Pacioli in 1494. This paper dispels that view, presenting detailed evidence of an earlier bookkeeping manual from 1475 that has hitherto remained virtually unknown. Using evidence gathered from the text, the paper on which it is written, and the handwriting, this paper speculates on its origins. It also presents an overview of the material taught in that book and compares it with other texts on double entry published up to the mid-16th century. In the course of doing so, a generic bookkeeping curriculum for the period is identified and specialist topics included in the manual from 1475 are noted and discussed. Finally, this paper considers the place of this text in the history of accounting, accounting practice, and accounting education. It concludes that this manual is of major significance in providing insig...
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World Wide Web has been growing at a phenomemal rate. lt contaits o oost anay of iaf otm a ti o a nnging fr om ncut s, to gooemnent information, to extalainmm\ to th. aHlity to Tsuitlnse pizzas cad tir;it Santa C I aus. Th e ntxt gaa ati... more
World Wide Web has been growing at a phenomemal rate. lt contaits o oost anay of iaf otm a ti o a nnging fr om ncut s, to gooemnent information, to extalainmm\ to th. aHlity to Tsuitlnse pizzas cad tir;it Santa C I aus. Th e ntxt gaa ati on of cntralrts to higher ducation arc going to be both wcll auan ol its cristmec aail IT confiileat, that is, well beyoil basic Il Iitersclt.Thcy atc going to demand acctss to il ttrill bz highly xzrotioetcd to cwlon and discooet the breailth of information it corltaiac, As cducators, zoe caa citha allout stadeats completc undiftclc d occess, or ure can lcatn uhat is oz:ailable on il aad atljusl our nVptoach lo education ia rhc light of thc possibilities that it offcrs-This papter rcoictoe anhat the Wch .lnenll! offas to educatots, using rccountiag cdutation as an cxamplc, and considcts tooys ia which it may impact tpon ottr cntat7.t approacks to tcaching anil Ieaaing, Funther information
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Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been... more
Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been articulated to bring all these various facets together. This paper addresses this gap in the literature and reveals a greater impact arising from his work than has previously been recognised. In doing so, it provides insights into the mind of one of the leading Renaissance men, insights that reveal a more ‘human’ side than might be expected of someone considered to have been a master of all that he did; and it reveals him as an artist in his own right, not an artist who painted pictures, but an artist whose talent lay in creating new opportunities for others.
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PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research... more
PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on posit...
This paper investigates why, in 1494, the Franciscan friar and teacher of mathematics, Luca Pacioli, published an instructional treatise describing the system of double entry bookkeeping. In doing so, it also explores the rhetoric and... more
This paper investigates why, in 1494, the Franciscan friar and teacher of mathematics, Luca Pacioli, published an instructional treatise describing the system of double entry bookkeeping. In doing so, it also explores the rhetoric and foundations of double entry through the lens of Pacioli's treatise. Recent findings on Pacioli's life and works, his writings, and the medieval accounting archives are combined to identify how he was inspired by his faith and his humanist beliefs to give all merchants access to the practical mathematics and the bookkeeping they required. The paper finds that Pacioli's teaching method was inspired by Euclid, his Franciscan education, and his humanist beliefs, and that Pacioli reveals a simplicity in the then-unrecognized axiomatic foundation of double entry that has been largely overlooked. The findings represent a paradigm shift in how we perceive Pacioli, his treatise, and double entry.
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This paper proposes that we can learn from past experience how specific contexts can explain specific public–private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type.... more
This paper proposes that we can learn from past experience how specific contexts can explain specific public–private interfaces and the corporate governance rules ascribed to them, and so inform debate about modern ventures of this type. To this end, the paper explores the ‘public–private partnership’ of the Portuguese Companhia Geral de Comércio de Pernambuco e Paraíba (CGPP – General Company of Pernambuco and Paraíba) founded in 1759 by the Pombal government. Based on archival sources, and considering the social, economic and political context, the study helps to enhance understanding of how the Portuguese enlightened despotic regime developed and connected the empire through a corporatist interface with a private company.
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Abstract This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The... more
Abstract This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The on-line assessment system ...
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Over the last 15 years, numerous authors have suggested that opportunities for relevant real-world research are being missed, while a large portion of accounting research lacks relevance. Although most prominent in the management... more
Over the last 15 years, numerous authors have suggested that opportunities for relevant real-world research are being missed, while a large portion of accounting research lacks relevance. Although most prominent in the management accounting literature, such comments are now increasingly addressed to accounting information systems (AIS). This paper reviews the literature calling for more relevant accounting research, identifies contributions field-based research makes to AIS, considers barriers to real-world research, and calls for a shift toward real-world AIS research.