O objetivo central do nosso estudo é evidenciar e entender como o poder dominante brasileiro se apoderou do financial reporting e da contabilidade em si como instrumento ideológico e consequentemente de controle hegemônico, através da criação de uma realidade que satisfaça seus interesses materiais. A unidade de estudo é o Banco do Brasil entre 1853 e 1902, fase de muitas mudanças sociais, econômicas e políticas no país. Baseando-se na abordagem crítica, em um estudo de caráter histórico através de pesquisa documental primária, utilizamos a plataforma teórica do marxista italiano Antonio Gramsci (1891-1937) em suas definições de hegemonia e ideologia, sobretudo. Os documentos foram analisados em duas frentes. A primeira se refere ao discurso empregado. A segunda, estudamos questões contábeis específicas, sobretudo o cálculo do lucro e a distribuição de dividendos. As conclusões apontam que o Banco do Brasil ao longo do período áureo da produção cafeeira nacional foi utilizado pelo poder dominante, apoderado do Estado, para a transferência de recursos para a burguesia, contribuindo de maneira importante para a desigualdade econômica e social em nosso país. Especificamente, em primeiro, através a interface entre sociedade civil e sociedade política no seio do Estado Brasileiro durante o período estudado. Em segundo lugar, analisamos o vínculo orgânico entre a estrutura e a superestrutura no Brasil e os efeitos para os beneficiados. São evidenciados, sobretudo, a questão dos conflitos entre intelectuais orgânicos e os tradicionais e as ações da classe dominante para manter a ideologia do mesmo grupo. Adicionalmente, a tentativa de transformismo do intelectual rural e de algumas classes subalternas e por fim, o abandono das regiões e classes desfavorecidas. Defendemos, pois, que o financial reporting e a contabilidade são instrumentos de disseminação e controle ideológico, mas ao conterem essas características, evidenciam adicionalmente as contradições do sistema capitalista-burguês / The central objective of our study is to demonstrate and analyze how the Brazilian ruling group took over the financial reporting and accounting itself as an ideological instrument and consequently of hegemonic control, by creating a reality that satisfies their material interests. The study unit is the Banco do Brazil between 1853 and 1902, period of many changes in social, economic and politics in the country. Based on the critical approach, in a historical cstudy through primary documentary research, we use the theoretical platform of the marxist italian, Antonio Gramsci (1891-1937) in its hegemonic definitions and ideology, especially. The documents were analyzed on two fronts. The first one relates to the discourse employed. The second one analyzes specific accounting issues, especially the income calculation and the dividends distribution. The findings suggest that the Banco do Brasil during the golden period of national coffee production was used by the ruling group, seized by the state, for transferring resources to the bourgeoisie, contributing significantly to the economic and social inequality in our country. Specifically, first, through the interface between civil society and political society within the Brazilian State during the period studied. Secondly, we show the direct relationship between the structure and the superstructure in Brazil and the effects for the beneficiaries. We evidence, above all, the issue of conflicts between organic intellectuals and the traditional ones and the actions of the ruling class to keep the ideology of that group. Additionally, attempting to transform the rural intelectual and some subaltern classes and finally the abandonment of poor regions and disadvantaged classes. Our position, therefore, is that the financial reporting and accounting are used as ideological controlling tool, but by containing these characteristics additionally, they show the contradictions of bourgeois-capitalist system

A inclusão de História da Contabilidade na formação do contador é frequentemente ignorada nos cursos superiores de Ciências Contábeis, dado seu viés tecnicista, o que contribui para que tal profissional seja visto como um mero técnico, em vez de um indutor de mudança social. Essa pesquisa visou favorecer a disseminação de conhecimentos relacionados à História da Contabilidade, a fim de fornecer subsídios para a reflexão sobre o mito da neutralidade contábil. Para tanto, desenvolvemos o jogo digital Deborah Game, que foi integrado ao curso de História da Contabilidade, disponibilizado em duas plataformas online (Coursera e Moodle), utilizado como tratamento experimental em três turmas durante o ano de 2015. Os participantes responderam a um pré e a um pós-teste, por meio dos quais verificamos que a aprendizagem de aspectos históricos da Contabilidade afeta o posicionamento do indivíduo com relação ao mito da neutralidade da Contabilidade. Assim, fornecemos subsídio para a recomendação de eliminação do mito da neutralidade na Estrutura Conceitual para Elaboração e Divulgação de Relatório Contábil-Financeiro e equivalente internacional, Conceptual Framework for Financial Reporting. / Accountants not rarely are seen as mere technical professionals rather than as social changers. This stereotype tends to be reinforced since colleges usually ignore Accounting History as a component in their Accounting courses. We aimed to disseminate Accounting History content in order to provoke critical reflection on the accounting neutrality myth. So, we have developed Deborah Game, a serious game which was part of the Accounting History course on Coursera and Moodle online platforms, used as experimental treatment in three groups in 2015. Participants have answered a pre and post-test which enabled us to check that learning historical aspects of Accounting impacts subject positioning regarding accounting neutrality myth. Thus, we provide subsidies to recommend eliminating the statement that accounting information is neutral from the Conceptual Framework for Financial Reporting and its Brazilian correspondent norm.

The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature. Methodologically the issue, and the literature it has provoked, provide a 'set' in which an accounting calculation is identified, its context considered and consequences evaluated. It introduces the idea that accounting had macroeconomic implications, and meets Hopwood's (1983) injunction that accounting ought to be considered in the context in which it arises. The study illustrates the significance of a flawed accounting founded on an inadequate definition of capital to adversely affect economic life by reference to the legal debate and litigation in English courts about the definition of profit available for distribution as dividends that occurred at the end of the nineteenth century. The study explores nineteenth century understanding of the concept of capital in economic philosophy on the basis that it would be in that body of philosophic literature that such ideas would have to be examined. The study finds that, for most of the nineteenth century, understanding of the nature of capital and income derived from the works of William Petty and Adam Smith. It held that capital and income were separate states of wealth. This conception of capital continued in the work of David Ricardo, Marx and J. S. Mill, and is evident also in the work of Alfred Marshall. The modern, twentieth century, understanding of capital and income as antithetical states of wealth is identified in the study as deriving from the work of the American economist Irving Fisher in 1896. The contribution of this thesis is to • Establish that the crisis in late nineteenth century financial reporting derived from the prevailing conception of capital and its relationship to income, • note that the conception in legislative requirements determining profit were consistent with that definition, and • identify the origin of the modern, twentieth century understanding of capital and income as antithetical states of wealth. The study provides an in-principle view that nineteenth century capital accounting had the capacity to cause misallocation of resources within an economy.

Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country's system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954-1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967-1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.

O objetivo central do nosso estudo é evidenciar e entender como o poder dominante brasileiro se apoderou do financial reporting e da contabilidade em si como instrumento ideológico e consequentemente de controle hegemônico, através da criação de uma realidade que satisfaça seus interesses materiais. A unidade de estudo é o Banco do Brasil entre 1853 e 1902, fase de muitas mudanças sociais, econômicas e políticas no país. Baseando-se na abordagem crítica, em um estudo de caráter histórico através de pesquisa documental primária, utilizamos a plataforma teórica do marxista italiano Antonio Gramsci (1891-1937) em suas definições de hegemonia e ideologia, sobretudo. Os documentos foram analisados em duas frentes. A primeira se refere ao discurso empregado. A segunda, estudamos questões contábeis específicas, sobretudo o cálculo do lucro e a distribuição de dividendos. As conclusões apontam que o Banco do Brasil ao longo do período áureo da produção cafeeira nacional foi utilizado pelo poder dominante, apoderado do Estado, para a transferência de recursos para a burguesia, contribuindo de maneira importante para a desigualdade econômica e social em nosso país. Especificamente, em primeiro, através a interface entre sociedade civil e sociedade política no seio do Estado Brasileiro durante o período estudado. Em segundo lugar, analisamos o vínculo orgânico entre a estrutura e a superestrutura no Brasil e os efeitos para os beneficiados. São evidenciados, sobretudo, a questão dos conflitos entre intelectuais orgânicos e os tradicionais e as ações da classe dominante para manter a ideologia do mesmo grupo. Adicionalmente, a tentativa de transformismo do intelectual rural e de algumas classes subalternas e por fim, o abandono das regiões e classes desfavorecidas. Defendemos, pois, que o financial reporting e a contabilidade são instrumentos de disseminação e controle ideológico, mas ao conterem essas características, evidenciam adicionalmente as contradições do sistema capitalista-burguês / The central objective of our study is to demonstrate and analyze how the Brazilian ruling group took over the financial reporting and accounting itself as an ideological instrument and consequently of hegemonic control, by creating a reality that satisfies their material interests. The study unit is the Banco do Brazil between 1853 and 1902, period of many changes in social, economic and politics in the country. Based on the critical approach, in a historical cstudy through primary documentary research, we use the theoretical platform of the marxist italian, Antonio Gramsci (1891-1937) in its hegemonic definitions and ideology, especially. The documents were analyzed on two fronts. The first one relates to the discourse employed. The second one analyzes specific accounting issues, especially the income calculation and the dividends distribution. The findings suggest that the Banco do Brasil during the golden period of national coffee production was used by the ruling group, seized by the state, for transferring resources to the bourgeoisie, contributing significantly to the economic and social inequality in our country. Specifically, first, through the interface between civil society and political society within the Brazilian State during the period studied. Secondly, we show the direct relationship between the structure and the superstructure in Brazil and the effects for the beneficiaries. We evidence, above all, the issue of conflicts between organic intellectuals and the traditional ones and the actions of the ruling class to keep the ideology of that group. Additionally, attempting to transform the rural intelectual and some subaltern classes and finally the abandonment of poor regions and disadvantaged classes. Our position, therefore, is that the financial reporting and accounting are used as ideological controlling tool, but by containing these characteristics additionally, they show the contradictions of bourgeois-capitalist system

La ligne de Petite Ceinture de Paris est un ancien chemin de fer à double voie de 32 kilomètres de longueur (hors raccordements) qui faisait le tour de Paris à l’intérieur des boulevards des Maréchaux. Ouverte par tronçons de 1852 à 1869, elle est d’abord exclusivement consacrée au trafic de marchandises avant d’être ouverte au trafic de voyageurs, à l’exception de la ligne d’Auteuil, à l’inverse directement ouverte aux voyageurs en 1854 et seulement en 1867 pour les marchandises. Désertée par les Parisiens en raison de la concurrence croissante du métropolitain à partir de 1900, la ligne est, pour l’essentiel de son parcours, fermée au trafic de voyageurs le dimanche 22 juillet 1934, hormis la ligne d’Auteuil, restée ouverte jusqu’en 1985. Le trafic de marchandises a également disparu depuis le début des années 1990, et la ligne est aujourd’hui en grande partie abandonnée et amputée d’une partie de sa longueur. Une portion de la ligne d’Auteuil a toutefois été intégrée en 1988 à la ligne C du RER. De nombreuses gares ont été détruites dont Montsouris. La gare de Passy a été conservée en étant transformée en restaurant. Des gares ont été converties comme la gare de Charonne. Restée à l’abandon depuis 1993, la Petite Ceinture a fait l’objet d’une première phase de concertation en 2013 afin d’en esquisser l’avenir. Notre travail de recherche s’inscrit au coeur de ce débat du devenir de la Petite Ceinture de Paris. Il vise à démontrer l’importance de cette emprise ferroviaire depuis sa création en 1852 jusqu’à sa fermeture en 1934 pour le service de voyageurs. Nous proposons une analyse comparative de la situation de la gestion comptable et financière depuis 1854 à 1934 pour déterminer les différents résultats d’exploitation réalisés afin d’évaluer la performance financière de la ligne. Notre démarche consiste à comprendre pourquoi des hommes intelligents, en possession de tous leurs moyens, ont-ils pu prendre la décision d’interrompre volontairement l’activité de la ligne Petite Ceinture. Quels sont les conséquences de la mise en jachère de très long terme de cette plate-forme ferroviaire ? Quels sont les manques à gagner de cette mise en sommeil ? Peu de recherches se sont basées sur cette démarche, et notre travail de recherche était d’étudier les différentes approches de la décision fondées sur les théories de la décision rationnelle de Simon, de Cyert et de March et sur les théories de la décision absurde de Christian Morel. Après confrontation de ces différentes approches, nous avons tiré comme résultat pour échapper à la non décision, l’application de la théorie de la métarègle de la fiabilité. / The Line Little Belt is a former Paris railway line double track 32 kilometers in length (excluding connections) who went around Paris within the boulevards of the Marshals. Opened by sections 1852 to 1869, it is first devoted exclusively to freight traffic before being opened for passenger traffic, with the exception of the Auteuil line, unlike directly open to travelers in 1854 and only in 1867 for goods. Deserted by Parisians because of growing competition from the Metropolitan in 1900, the line is, for most of his career, closed to passenger traffic Sunday, July 22, 1934, except the Auteuil line remained open until in 1985. Freight traffic has disappeared since the early 1990s, and the line is now largely abandoned and missing a portion of its length. A portion of the Auteuil line, however, was built in 1988 to the RER C line. Many stations were destroyed including Montsouris. Passy Station has been preserved by being converted into a restaurant. Stations were converted as station Charonne. Remained abandoned since 1993, the Little Belt has been the subject of a first phase of consultation in 2013 in order to sketch the future. Our research is at the heart of the debate about the future of the Little Belt Paris. It aims to demonstrate the importance of the railway line since its inception in 1852 until it closed in 1934 for passenger service. We provide a comparative analysis of the situation of the accounting and financial management from 1854 to 1934 to determine the different results of operations conducted to evaluate the financial performance of the line. Our approach is to understand why intelligent men, in possession of all their resources, they have taken the decision to voluntarily stop the activity of theLittle Belt line. What are the consequences of setting aside of the very long term of this railway platform? What are theshortfalls of this Sleep? Little research has been based on this approach, and our research was to study the differentapproaches to the decision based on the theories of rational decision of Simon of Cyert and March and the absurd theories of decision Christian More l . After comparison of these different approaches, we have learned as a result to escape the non-decision, applying the theory of meta-rule of the reliability.

Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors. The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country¿s system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context. To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954 ¿ 1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967 ¿ 1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order. / Bradford University School of Management

The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.

In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in the world, to commit to implement accrual accounting for its General Government Sector. Subsequently, accrual accounting has been implemented by numerous governments, including all Australian governments. This thesis examines why the NSW Government decided to implement accrual accounting and the impact of this accounting change on decision making within a General Government Sector organisation. The historical account is derived from a combination of archival and oral data sources whilst an organisational learning theoretical frame is used in a single-site case study to understand the impact of accrual accounting on managerial decision making. The history of the NSW Government adoption of accrual accounting is characterised by five notable features. First, the whole-of-government initiative was implemented with remarkable speed. Second, the change was aided by the actions of an epistemic community, in which private sector consultants were most active. Third, the change was justified through expected improvements in accountability and management. Fourth, a period of resistance to the change was followed by an absence of critical discussion on the implications of the change as forces supportive of the change synergistically combined. Fifth, the change is explained by mimetic forces that initially coalesced around phantom images, presented by consultants, and subsequently recognised self-interest as an integral part of the change to accrual accounting. The impact of accrual accounting on management decision-making at an organisational level from has been mixed. Information acquisition has expanded in that new sets of accounting data are collected. However, information distribution has been unchanged by accrual accounting whilst information interpretation only marginally changed at a top management level with no discernible change at operational levels. Organisational memory has been altered by accrual accounting in that additional accounting skills and information are now held. However, use of that organisational memory is severely impeded by organisational objectives and constraints that effectively render accrual accounting information irrelevant to public sector managers’ concerns. Policy implications arising from this project are that an alternative model of accrual accounting is required together with the dual recognition that centrally imposed change may produce unpredicted change at an operational agency level and that accounting change needs to be matched to organisational characteristics. Additionally, improvements in asset management, as sought by advocates of accrual accounting, could have been delivered by non-accounting means and there is little prospect for improved managerial decision-making from the current model of accrual accounting. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1375063 / Thesis (Ph.D.) - University of Adelaide, Business School, 2009

In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in the world, to commit to implement accrual accounting for its General Government Sector. Subsequently, accrual accounting has been implemented by numerous governments, including all Australian governments. This thesis examines why the NSW Government decided to implement accrual accounting and the impact of this accounting change on decision making within a General Government Sector organisation. The historical account is derived from a combination of archival and oral data sources whilst an organisational learning theoretical frame is used in a single-site case study to understand the impact of accrual accounting on managerial decision making. The history of the NSW Government adoption of accrual accounting is characterised by five notable features. First, the whole-of-government initiative was implemented with remarkable speed. Second, the change was aided by the actions of an epistemic community, in which private sector consultants were most active. Third, the change was justified through expected improvements in accountability and management. Fourth, a period of resistance to the change was followed by an absence of critical discussion on the implications of the change as forces supportive of the change synergistically combined. Fifth, the change is explained by mimetic forces that initially coalesced around phantom images, presented by consultants, and subsequently recognised self-interest as an integral part of the change to accrual accounting. The impact of accrual accounting on management decision-making at an organisational level from has been mixed. Information acquisition has expanded in that new sets of accounting data are collected. However, information distribution has been unchanged by accrual accounting whilst information interpretation only marginally changed at a top management level with no discernible change at operational levels. Organisational memory has been altered by accrual accounting in that additional accounting skills and information are now held. However, use of that organisational memory is severely impeded by organisational objectives and constraints that effectively render accrual accounting information irrelevant to public sector managers’ concerns. Policy implications arising from this project are that an alternative model of accrual accounting is required together with the dual recognition that centrally imposed change may produce unpredicted change at an operational agency level and that accounting change needs to be matched to organisational characteristics. Additionally, improvements in asset management, as sought by advocates of accrual accounting, could have been delivered by non-accounting means and there is little prospect for improved managerial decision-making from the current model of accrual accounting. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1375063 / Thesis (Ph.D.) - University of Adelaide, Business School, 2009