IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v11y2001i2p193-223.html
   My bibliography  Save this article

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

Author

Listed:
  • Ross Stewart

Abstract

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.

Suggested Citation

  • Ross Stewart, 2001. "The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900," Accounting History Review, Taylor & Francis Journals, vol. 11(2), pages 193-223.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:193-223
    DOI: 10.1080/09585200123004
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09585200123004
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09585200123004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. N. Jayaram & Surendra K. Gupta & A.P. Barnabas & Sachchidananda & P.S. Pachauri & M.L. Khattar & B.N. Sampath & H. R. Khanna, 1985. "India," India Quarterly: A Journal of International Affairs, , vol. 41(1), pages 177-179, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Arindam Das-Gupta & Ira Gang, 2000. "Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 177-194, March.
    2. Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
    3. Zafar Iqbal Qureshi, 2005. "Impact of Management Practices on Employee Effectiveness in South Asia," Labor Economics Working Papers 22273, East Asian Bureau of Economic Research.
    4. Besley, Timothy & Leight, Jessica & Pande, Rohini & Rao, Vijayendra, 2016. "Long-run impacts of land regulation: Evidence from tenancy reform in India," Journal of Development Economics, Elsevier, vol. 118(C), pages 72-87.
    5. Sheriffdeen A. Tella & Olumuyiwa G. Yinusa & Ayinde Taofeek Olusola & Saban Celik, 2011. "Global Economic Crisis And Stock Markets Efficiency: Evidence From Selected Africa Countries," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(1), pages 139-169.
    6. Dutta, Sujoy, 2015. "An uneven path to accountability: A comparative study of MGNREGA in two states of India," Discussion Papers, Inequality and Social Policy SP I 2015-201, WZB Berlin Social Science Center.
    7. Ramasamy, C., 2004. "Constraints to Growth in Indian Agriculture: Needed Technology, Resource Management and Trade Strategies," Indian Journal of Agricultural Economics, Indian Society of Agricultural Economics, vol. 59(01), pages 1-41.
    8. Zingel, W.-P., 1988. "Verbrauchersubventionen, Agrar- und Einkommenspolitik in den Ländern Südasiens," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 24.
    9. Raju, S.S. & Chand, Ramesh, 2008. "A Study on the Performance of National Agricultural Insurance Scheme and Suggestions to Make it More Effective," Agricultural Economics Research Review, Agricultural Economics Research Association (India), vol. 21(01).
    10. Small, L. E. & Adriano, M. S. & Martin, E. D. & Bhatia, R. & Shim, Y. K. & Pradhan, P., 1989. "Financing irrigation services: a literature review and selected case studies from Asia," IWMI Books, Reports H005735, International Water Management Institute.
    11. Tanika Chakraborty & Sukkoo Kim, 2008. "Caste, Kinship and Sex Ratios in India," NBER Working Papers 13828, National Bureau of Economic Research, Inc.
    12. Smale, Melinda, 1997. "The Green Revolution and wheat genetic diversity: Some unfounded assumptions," World Development, Elsevier, vol. 25(8), pages 1257-1269, August.
    13. Geoffrey Brennan & Hartmut Kliemt, 2008. "Regulation and revenue," Constitutional Political Economy, Springer, vol. 19(3), pages 249-260, September.
    14. Smale, M. & Day-Rubenstein, K., 2002. "The Demand for Crop Genetic Resources: International Use of the US National Plant Germplasm System," World Development, Elsevier, vol. 30(9), pages 1639-1655, September.
    15. Wladimir Andreff, 2014. "Outward foreign direct investment by Brazilian and Indian multinational companies: comparison with Russian-Chinese multinationals," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01279896, HAL.
    16. Zhou, Zhang-Yue & Gandhi, Vasant P., 2000. "Public Food Distribution System and Food Security of the Poor: The Indian and Chinese Experience Compared," 2000 Conference (44th), January 23-25, 2000, Sydney, Australia 123746, Australian Agricultural and Resource Economics Society.
    17. Ahmadi-Esfahani, Fredoun Z., 1995. "Wheat market shares in the presence of Japanese import quotas," Journal of Policy Modeling, Elsevier, vol. 17(3), pages 315-323, June.
    18. Syam Prasad, 2011. "Deprevation and vulnerability among elderly in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2011-013, Indira Gandhi Institute of Development Research, Mumbai, India.
    19. Ashima Goyal, 2014. "History of Monetary Policy in India Since Independence," SpringerBriefs in Economics, Springer, edition 127, number 978-81-322-1961-3, September.
    20. Johann Behrens & Hartmut Kliemt & M. Vittoria Levati & Werner Güth, 2006. "Games that Doctors Play Two-layered agency problems in a medical system," Papers on Strategic Interaction 2006-02, Max Planck Institute of Economics, Strategic Interaction Group.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:11:y:2001:i:2:p:193-223. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.