Critical Histories of Accounting

The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

Introduction Warwick Funnell and Stephen P. Walker 1. A Review of Critical Histories of Accounting Richard K. Fleischman Part I: Annihilation 2. Accounting for the Holocaust Warwick Funnell 3. Accountants and the Holocaust Ellen J. Lippman and Paula A. Wilson Part II: Subjugation 4. Accounting and Canada's First Nations Cameron Graham and Dean Neu 5. Accounting and Pauperism Stephen P. Walker 6. Accounting for Famine and Empire Philip O'Regan Part III: Exploitation 7. Cost Accounting, Control and Capitalism Trevor Hopper 8. Somebody Knows the Trouble I've Seen: Moral Issues of New World Slavery and Accounting Practitioners David Oldroyd, Richard K. Fleischman and Thomas N. Tyson 9. Accounting and Colonial Liberalism Keith Hooper and Kate Kearins Part IV: Exclusion 10. Women and the Accountancy Profession in England and Wales Linda M. Kirkham and Anne Loft 11. African Americans and Certified Public Accounting Theresa Hammond and Denise W. Streeter 12. Racialization in Accountancy Marcia Annisette Notes on Contributors Bibliography Index