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This study looks at the hitherto unexamined accounting and financial arrangements that undergirded the management of J & P Coats Ltd, one of Britain's largest and most successful multinational companies, from 1890 to 1960. Four elements of Coats' financial systems are scrutinized: consolidation accounting, the control and funding of subsidiaries, private ledgers and, finally, management accounting practices. The contribution of each to detailed organizational control and the maintenance of secrecy/ confidentiality is analysed. The article concludes that each element contributed substantially to these objectives. The study has implications for the debate on British entrepreneurial failure, in which it is alleged by some writers that Britain's family-owned holding and subsidiary-type companies did not achieve their potential. It makes it clear that Coats was highly successful, in part due to its tight accounting systems and controls. The study opens up the possibility that other examples may be found where successful British businesses based on family capital relied on similar management and accounting controls.

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It is generally agreed that management and accounting can only be understood in their organizational and social contexts (Miller, 1994). In this sense, several studies have addressed management techniques in specific eighteenth-century organizations with regards to the improvement of quality in the factory (Cox, 1990; Gutiérrez & Romero, 2001; Álvarez et al., 2002). This study shows several examples of quality decisions taken on an ad hoc basis in the Royal Tobacco Factory of Seville during the 1770s. The main contribution of this work is to show that quality was not only "a wish of the managers", expressed as a set of instructions. Rather, we also show that these decisions can only be understood within the Spanish Enlightenment context; that is, they can be rationalized in terms of the search for the efficiency of the production process in the royal factories, and in the Crown's desire to raise the royal incomes.

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During the eighteenth century, the rural community of New Paltz, located in New York's mid-Hudson River valley, was served by two general stores, one run by the Hasbrouck family and the other by the Elting family. Using archival data, this study compares the operations of these two stores in the late 1790s. The results indicate that the two stores had similar operations but different customer bases. The accounting records illustrate the key role played by small town merchants in facilitating commerce, providing financing, and supporting the social structure of the community. The accounts also illuminate issues of power and control during the era, and provide evidence of the unequal treatment accorded to local residents based on gender. Using the experiences of ordinary people, the study expands our understanding of the role of accounting in fostering business life and competition in early America.

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This study explores the present-day dimensions of the international accounting history community with a focus on examining the formal (that is institutionalized) and informal (that is non-institutionalized) arrangements for accounting history in various countries and regions. Following a review of recent commentaries on the state of accounting history, the study elucidates the dimensions of the field where accounting history associations or special interest groups operate, comprising Australia and New Zealand, China, Italy, Japan, Portugal, Spain and the USA, and also depicts the informal arrangements in place for the accounting history community as identified in France and in the UK. The study is intended to enhance understanding of the nature, size and dynamics of this expanding group of scholars and to assist any future enquiries into the drivers of organizational success and the relative health of accounting history in the different jurisdictions.

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auction Factory 1.0.2 released on November 11, 2007. New Auction Photo Gallery - uses Lightbox Script New Category Module (images/stories/auction/AF-module.jpg) - Tree Shaped Module Quick Category Management added (add many new categories very quickly)Bulk insert Auctions (content/view/54/1/)- Users can upload a CSV-file containing Auctions + Images as ZipBackup and Restore for admin - Quick backup of the entire auction siteCron script issues fixed and more notifications added in Cronadded new notification: New Auction Confirmationseveral display issues (categories, auction list CSS, etc.) and minor bugs fixedAll existing customers will receive the update per email. For upgrade information please read the forum here. (component/option,com_smf/Itemid,32/topic,277.msg1004/)
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Briefcase Factory made the groups leap! Also VODES credit system supported to start your small marketplace. Other features include: Added ActionList replacing the old Main Menu Buttons (better fit in Templates)Added JACL support (Group Sharing Group exclusions) - New feature to turn Briefcase Factory into a groupware!Added File Description - Users can add some explanatory text to the files they upload. Added Share Time limit - Shares wear off after a certain date Added File Time limit (file autodeletes after a certain date) Added VODES support (credit system) - Prices for downloads (allows site to get a comission) great start for a little marketplaceHacked XAJAX to allow other XAJAX based Components and modules to work with Briefcase Fixed bug regarding filter categoriesFixed IE bug regarding Select boxes poking out through the Sharing DIVFixed IE Bug regarding special characters (invalid XML response)
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You can now use PAYPAL to pay for our Components and Services! Starting October, PayPal included our Country in their services range! PayPal has also ended its beta testing of its new website interface. It will soon have a new look. Till then the most visible change is the PayPal-LOGO.
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