Alan J . Richardson

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of ...

This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880–1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.

Résumé. Les auteurs analysent le comportement stratégique des entreprises en ce qui a trait à la diffusion publique de l'information financière dans 673 communications publiées avant, pendant et après quatre grèves syndicales au Canada. L'information financière, publiée dans la presse écrite au cours des périodes auxquelles les auteurs se sont intéressés, comportait des données quantitatives et qualitatives au sujet des entreprises échantillonnées. Le comportement stratégique suppose la désignation d'un acteur par un autre dans l'information communiquée. Les analyses ont révélé que la fréquence des communications était beaucoup plus élevée pendant les grèves et immédiatement avant qu'au cours d'autres périodes. Des techniques d'analyse de réseau ont été employées pour examiner les liens unissant sept groupes d'acteurs qui ont été désignés dans l'information communiquée. Les réseaux de communication d'information ont augmenté en densité au cours des grèves mais se sont décentralisés, L'analyse confirme l'hypothèse selon laquelle les interactions stratégiques dans l'information communiquée sont multilatérales et dynamiques. Il serait donc simpliste de chercher à modéliser la communication d'information financière dans le cadre de négociations collectives sous forme de joute bilatérale à laquelle se livrent les parties sur une période donnée. La gestion de la communication d'information dans ce contexte semble s'opérer dans une conjoncture économique et sociale complexe.

ABSTRACT Pre-print version @ http://scholar.uwindsor.ca/odettepub/85/ The critical accounting project has largely shunned quantitative methods. While this is partly justified on philosophical grounds, the potential for quantitative methods to contribute to the critical accounting project is significant. This paper reviews the position of quantitative methods within critical theory and attempts to reclaim quantitative methods as a legitimate form of critical accounting research. The paper then identifies some aspects of the untapped potential of quantitative methods for the critical accounting project including exploring the vast unexplained variance in market models, developing alternative dependent variables for analysis, providing descriptive baselines for the assessment of social transformations, and the potential for mixed methods studies.

This instructional case presents CVS/Caremark's decision to discontinue tobacco sales at its U.S. pharmacies effective October 1, 2014. The case provides data on the strategic issues underlying the decision and examples of the nonfinancial factors that affect product-line decisions. The case illustrates the use of the broad array of costs in management decision making, including hidden costs, contingent costs, reputational costs, and social costs. It also provides data to explore the decision from the perspective of customer profitability analysis and the differential costs of serving tobacco customers compared with general retail customers.CVS/Caremark : Les Coûts et la stratégie D'une pharmacie sans tabac RésuméL’étude de cas didactique proposée par l'auteur est celle de la décision de CVS/Caremark de cesser la vente de tabac dans ses pharmacies aux États-Unis, à compter du 1er octobre 2014. L’étude fournit des données sur les enjeux stratégiques sous-jacents à la déci...

... discussion of Edwards' firm below). Edwards married Sarah Caroline Woods in 1884 at age 23. Together they had five sons (Arthur, Hugh, Oswald, Alfred, and John) and one daughter (Gertrude). Edwards has been described ...