The census as accounting artefact: Illustrations from the early Australian colonial period
Jayne E. Bisman
Working Paper No. 06/07
August 2007
About the Author
- Dr Jayne Bisman
Associate Professor
School of Accounting and Computer Science S15 1-17
Charles Sturt University
Bathurst NSW 2795
Australia - Phone: +61 2 63384101
Charles Sturt University – Faculty of Business Working Paper Series
Managing Editor: Associate Professor Jayne Bisman, School of Accounting, Bathurst
Editors: Dr P. Mathews, School of Commerce, Wagga Wagga
Associate Professor M. O'Mullane, School of Business, Albury
Dr R. Tierney, School of Marketing and Management, Bathurst
Dr D Ardagh, School of Commerce, Wagga Wagga
Ms K Mather, School of Computing and Mathematics, Wagga Wagga
The Faculty of Business Working Paper Series is intended to provide staff and students with a means of communicating new and evolving ideas in order to encourage academic debate. Working papers, as the title suggests, should not necessarily be taken as completed works or final expressions of opinion. All working papers are subject to review prior to publication by one or more editors or referees familiar with the discipline area. Normally, working papers may be freely quoted and/or reproduced provided proper reference to the author and source is given. When a working paper is published on a restricted basis, notice of such restriction will appear on this page.
Table of Contents
- Abstract
- Introduction
- Trends and Patterns of Australian outward FDI
- Analytical Context and the Model Formulation
- Model Estimation
- Conclusion
- References
Abstract
Carnegie and Napier (1996, p.7) call for studies in accounting history which expand or reinterpret the archive, contending that the results can provide “insight into accounting’s present and future through its past”. In this paper, the prior although limited use made of census data in accounting history studies is detailed and a number of historical censuses are examined from an accounting perspective, with particular emphasis on early colonial Australian censuses and musters. A discussion of the uses that could be made of census data in adding to the accounting archive and in informing a range of studies is developed and is proposed as a research agenda which taps this largely unmined source of information.