ORCID Profile
0000-0002-9173-9702
Current Organisation
University of Aberdeen
Does something not look right? The information on this page has been harvested from data sources that may not be up to date. We continue to work with information providers to improve coverage and quality. To report an issue, use the Feedback Form.
Publisher: Wiley
Date: 21-11-2012
Publisher: Wiley
Date: 03-2010
Publisher: Informa UK Limited
Date: 24-08-2020
Publisher: American Accounting Association
Date: 12-2012
DOI: 10.2308/0148-4184.39.2.27
Abstract: Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for ex le, 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 purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants ‘would be wise to keep’: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli's Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system. This paper considers the role of Pacioli's Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping.
Publisher: American Physiological Society
Date: 05-2001
DOI: 10.1152/AJPREGU.2001.280.5.R1534
Abstract: We have developed a system for long-term continuous monitoring of cardiovascular parameters in rabbits living in their home cage to assess what role renal sympathetic nerve activity (RSNA) has in regulating renal blood flow (RBF) in daily life. Blood pressure, heart rate, locomotor activity, RSNA, and RBF were recorded continuously for 4 wk. Beginning 4–5 days after surgery a circadian rhythm, dependent on feeding time, was observed. When averaged over all days RBF to the innervated and denervated kidneys was not significantly different. However, control of RBF around these mean levels was dependent on the presence of the renal sympathetic nerves. In particular we observed episodic elevations in heart rate and other parameters associated with activity. In the denervated kidney, during these episodic elevations, the increase in renal resistance was closely related to the increase in arterial pressure. In the innervated kidney the renal resistance response was significantly more variable, indicating an interaction of the sympathetic nervous system. These results indicate that whereas overall levels of RSNA do not set the mean level of RBF the renal vasculature is sensitive to episodic increases in sympathetic nerve activity.
Publisher: Informa UK Limited
Date: 14-01-2016
Publisher: Emerald
Date: 26-05-2020
DOI: 10.1108/AAAJ-12-2019-4293
Abstract: The 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. We 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”. Our 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 positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period. Our findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise. A practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals. Our findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Alan Sangster.