This book, first published in 1988, is a study of the development of accounting in eighteenth century Scotland. The investigation is organised around a survey of early Scottish accounting texts, an analysis of their exposition of the Italian method of book-keeping and their treatment of certain selected topics. The aim is to evaluate the contribution that these Scottish accountants made to the development of a profession.
Women are shown to have played an important and very visible role in society at the time. Fashionable "polite" society of this period emphasised mixed-gender sociability and encouraged the visible participation of elite women in a series of urban, often public settings. Using a variety of sources (both men's and women's correspondence, accounts, bills, memoirs and other family papers), this book investigates the ways in which polite social practices and expectations influenced the experience of elite femininity in Scotland in the eighteenth century. It explores women's education and upbringing; their reading practices; the meanings of the social spaces and activities in which they engaged and how this fed over into the realm of politics; and the fashion for tourism at home and abroad. It also asks how elite women used polite social spaces and practices to extend their mental horizons and to form a sense of belonging to a public at a time when Scotland was among the most intellectually vibrant societies in Europe.
The eighteenth century looms large in the Scottish imagination. It is a century that saw the doubling of the population, rapid urbanisation, industrial growth, the political Union of 1707, the Jacobite Rebellions and the Enlightenment - events that were intrinsic to the creation of the modern nation and to putting Scotland on the international map. The impact of the era on modern Scotland can be seen in the numerous buildings named after the luminaries of the period - Adam Smith, David Hume, William Robertson - the endorsement of Robert Burns as the national poet/hero, the preservation of the Culloden battlefield as a tourist attraction, and the physical geographies of its major towns. Yet, while it is a century that remains central to modern constructions of national identity, it is a period associated with men. Until recently, the history of women in eighteenth-century Scotland, with perhaps the honourable exception of Flora McDonald, remained unwritten. Over the last decade however, research on women and gender in Scotland has flourished and we have an increasingly full picture of women's lives at all social levels across the century. As a result, this is an appropriate moment to reflect on what we know about Scottish women during the eighteenth century, to ask how their history affects the traditional narratives of the period, and to reflect on the implications for a national history of Scotland and Scottish identity. Divided into three sections, covering women's intimate, intellectual and public lives, this interdisciplinary volume offers articles on women's work, criminal activity, clothing, family, education, writing, travel and more. Applying tools from history, art anthropology, cultural studies, and English literature, it draws on a wide-range of sources, from the written to the visual, to highlight the diversity of women's experiences and to challenge current male-centric historiographies.
In Mastering the Niger, David Lambert recalls Scotsman James MacQueen (1778–1870) and his publication of A New Map of Africa in 1841 to show that Atlantic slavery—as a practice of subjugation, a source of wealth, and a focus of political struggle—was entangled with the production, circulation, and reception of geographical knowledge. The British empire banned the slave trade in 1807 and abolished slavery itself in 1833, creating a need for a new British imperial economy. Without ever setting foot on the continent, MacQueen took on the task of solving the “Niger problem,” that is, to successfully map the course of the river and its tributaries, and thus breathe life into his scheme for the exploration, colonization, and commercial exploitation of West Africa. Lambert illustrates how MacQueen’s geographical research began, four decades before the publication of the New Map, when he was managing a sugar estate on the West Indian colony of Grenada. There MacQueen encountered slaves with firsthand knowledge of West Africa, whose accounts would form the basis of his geographical claims. Lambert examines the inspirations and foundations for MacQueen’s geographical theory as well as its reception, arguing that Atlantic slavery and ideas for alternatives to it helped produce geographical knowledge, while geographical discourse informed the struggle over slavery.
Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
What is the enduring impact of Presbyterianism on what it means to be Scottish?Presbyterianism has shaped Scotland and its impact on the world. Behind its beliefs lie some distinctive practices of governance which endure even when belief fades. These practices place a particular emphasis on the detailed recording of decisions and what we can term a 'systemic' form of accountability.This book examines the emergence and consolidation of such practices in the 18th-century Church of Scotland. Using extensive archival research and detailed local case studies, it contrasts them to what is termed a 'personal' form of accountability in England in the same period. The wider impact of the systemic approach to governance and accountability, especially in the United States of America, is explored, as is the enduring impact on Scottish identity.This book offers a fresh perspective on the Presbyterian legacy in contemporary Scottish historiography, at the same time as informing current debates on national identity.Key Features:A novel focus on religion as social practice, as opposed to belief or organizationA strong focus on Scotland, but in the context of BritainExtensive archival work in the Church of Scotland records, with an emphasis on form as well as contentA different focus on the Church of Scotland in the eighteenth centuryOffers a detailed focus on local practice in the context of national debates
This impressive collection of essays is based on a two-year seminar series of the Research centre in Scottish History at the University of Strathclyde. New and original research, as well as historiographical overviews and commentaries, illuminate the study of this formative century in the creation of modern Scotland. Contributors are leading figures in their fields, and the Scottish experience is examined within an international dimension. Topics include Scottish modernisation before the Industrial Revolution, the Union of 1707, Scotland and British expansion, Scottish Jacobitism, the Catholic underground, Scottish national identity, the Scottish Enlightenment, urbanisation, demographic change, Scottish Gaeldom, Highland estate management and tenant emigration, and Scottish radicalism. Contributors: Thomas M. Devine, John R. Young, Michael Fry, Allan I. Macinnes, James F. McMillan, Alexander Murdoch, Richard J. Finlay, Jane Rendall, Bernard Aspinwall, Ian D. Whyte, Robert E. Tyson, T. C. Smout, Andrew Mackillop, Christopher A. Whatley, Elaine W. McFarland.
First published in 1988, this book arose from the author’s fascination with the period of the late eighteenth century and the two industries of cotton and steam that seem to characterise the period, the provision of power through the manufacture of steam engines and the rise to prominence of the cotton industry. Includes photographs and an exploration of people in these industries during the Industrial Revolution.
In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.
