Search results for "Accounting"
showing 10 items of 1961 documents
Family entrepreneurial orientation as a driver of longevity in family firms: a historic analysis of the ennobled Trenor family and Trenor y Cía
2020
This study uses family entrepreneurial orientation to explain longevity and trans-generational value creation in Trenor y Cia., a Spanish family firm that remained in business for over three genera...
Gendering multi-voiced histories of the North American space industry: the GMRD White women
2019
Purpose The authors focus on “writing women into ‘history’” in this study, embracing the notion of cisgender and ethnicity in relation to the “historic turn”. As such, the authors bring forward the stories of the US Pan American Airway’s Guided Missile Range Division (GMRD) and the White women who worked there. The authors ask what has a Cold War US missile division to tell us about present and future gendered relationships in the North American space industry. Design/methodology/approach The authors apply Foucault’s technology of lamination, a form of critical discourse analysis, to both narrative texts and photographic images in the GMRD’s in-house newsletter, the Clipper, dating from 19…
Barcelona and SEAT, a History of Lost Opportunity: Corporate Marketing, Nation Branding, and Consumer Nationalism in the Automotive Industry
2015
Why is there no SEAT Barcelona? Barcelona is a well-named place brand, but SEAT consciously has disassociated itself from its geographic origins. This seems rather strange decision if one takes into account the increasing importance of the place-of-origin effect in automotive industry. This article describes how SEAT has constructed its Spanish identity and hidden its Catalan-Barcelona origins, and discusses SEAT’s own growing “denationalization” because of the acquisition by Volkswagen Group by using banal nationalism to gain the loyalty of the country’s nationalist consumers and to fashion a corporate image in line with Spain’sMarca España, or national brand. Through this decision, SEAT h…
Stakeholder relations as social capital in early modern international trade
2008
Stakeholder relations that are available through networks of various sorts are one benefit from social capital. According to the stakeholder approach to organisations, those relationships that contain most of the important attributes – such as power, legitimacy, frequency of contact and urgency – hypothetically dominate the business environment. This has caused modern corporations to view chiefly the dominant stakeholders as important. This study tests the importance of these attributes in early modern international trade; in other words, which attributes played a major role in the relations between Finnish tradesmen and their foreign contacts? The archives of two major Finnish trading hous…
History in corporate social responsibility : Reviewing and setting an agenda
2018
The integration of historical reasoning and corporate social responsibility (CSR) theorising has recently received remarkable cross-disciplinary attention by business historians and CSR scholars. But has there been a meaningful interdisciplinary conversation? Motivated by this question that presumes significant limitations in the current integration, I survey existing research for the purpose of sketching and shaping historical CSR studies, ie an umbrella that brings together diverse approaches to history and CSR theorising. Drawing from the recent efforts to establish historical methodologies in organisation studies, I first reconcile discrepant disciplinary and field-level traditions to c…
The business elite in Finland: a prosopographical study of family firm executives 1762–2010
2015
This study presents a prosopographical analysis of the Finnish business elite. The longitudinal panel dataset includes 456 members of family firms from 1762–2010 who have received the honorary title of counsellor in Finland. Counsellor biographies have been written by an economic history association network of 130 historians. Most family firms are no longer elite after the third generation of the family business or the second counsellor generation; therefore, the same core families rarely remain part of the economic elite for more than 100 years.
Tackling Market Failure or Building a Cartel? Creation of an Investment Regulation System in Finnish Forest Industries
2015
Government intervention in the economy is often justified by the need to correct market failures. This study analyzes one case, the investments of Finnish forest industries, in which, in the late 1960s and early 1970s, both policy makers and the trade association representing the sector reasoned that intervention was particularly necessary because otherwise, the only substantial natural resource in the small country would be overexploited. In the long run, however, the growth of forest resources turned out to be higher, and the demand for wood lower, than expected. Furthermore, the most influential industrialists managed to “capture” the regulatory system and make it a component of their ne…
Non-IFRS and changes in accounting institutions : Lessons from Nokia
2022
We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course of an analysis covering 25 years, the introduction of management accounting innovations was first emphasised regarding managerial relevance but were later replaced by financial accounting emphasis and innovations (e.g. non-IFRS reporting). Our data includes public reports, newspaper articles and 21 interviews made between 1996 and 2019. We present a framework for analysing shifts in the focus of accounting. Our case analysis on changing accounting practices, on shifting pe…
Alimentación y salud en la Valencia medieval. Teorías y prácticas
2013
The aim of this article is to provide an initial survey about the relationship between food habits and health in a Mediterranean city during the Late Middle Ages, by comparing medical treatises, gastronomic recipes and the archival sources that tell us about the actual expenses in food. Through this comparison, and by using accounting records of aristocratic houses, merchant enterprises, convents and hospitals, we can observe the dietary guidelines that were applied, and their concordance with the galenic principles of University medicine. Moreover, we attempt to assess what were the key factors in the evolution of these theories’ guidelines, and how they were probably rather a way to appro…
Revealing financial accounting in Finland under five historical themes
2009
This article deals with the historical development of financial accounting in Finland from 1862 to 2005. The period starts with the publication of the first Finnish accounting textbook by August Lilius in 1862. The year 2005 marks another milestone: this was when all listed companies were obligated to prepare consolidated accounts according to IAS/ IFRS standards. The study applies a discourse analysis approach and presents Finnish financial accounting history under five discourses or themes, namely: entrepreneurship, academic, governance control, professional and financial market themes. Some of these have assumed more dominance over time while others have lost much of their former signifi…