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首页> 外文期刊>Accounting History Review >a??Irish property should pay for Irish povertya??: accounting for the poor in pre-famine Ireland
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a??Irish property should pay for Irish povertya??: accounting for the poor in pre-famine Ireland

机译：“爱尔兰的财产应该为爱尔兰的贫穷付出代价” a：占饥荒爱尔兰的穷人

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According to Walker [2004. Expense, social and moral control. Accounting and the administration of the old poor law in England and Wales. Journal of Accounting and Public Policy 23, no. 2: 85-127; 2008. Accounting, paper shadows and the stigmatised poor. Accounting, Organizations and Society 33, no. 4/5: 453-87] accounting contributed to the stigmatisation of the pauper and served to construct the social worlds of the old and new poor laws in England and Wales. Walker's encouragement of further research motivated the current examination of accounting for the poor in Ireland. The focus is on the early, pre-famine years of the Irish Poor Law, 1838-1845 - a law whose context and content differed in several critical respects from that which prevailed in England and Wales. The study draws on data contained in the minute books of regular meetings of the Castlebar Union's Board of Governors, as well as from the Poor Law Commission's annual summary reports. Analysis of these materials suggests a context in which accounting neither constructed a social world nor stigmatised recipients of poor relief. It is argued that accounting is better viewed as contingent, reflecting the dynamics of a complex, divisive, and highly controversial undertaking - governmental redistribution of wealth - during a laissez-faire era when utilitarian and individualistic principles dominated discussions of political economy. From a broad perspective, accounting can be viewed as providing rationality and transparency to a social experiment that was encumbered with moral ambiguity and embedded conflicts of interest. More specifically, accounting texts contain the documentation required by an absentee administrative cadre to monitor expenditures, justify rates on Irish property, and ensure that procedures in the statute were carried out as specified.View full textDownload full textKeywordsaccounting, poor relief, entitlement, IrelandRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; var addthis_config = {"data_track_addressbar":true,"ui_click":true}; Add to shortlist Link Permalink http://dx.doi.org/10.1080/21552851.2012.724911
机译：根据Walker [2004年。费用，社会和道德控制。英格兰和威尔士的旧法的会计和行政管理。会计与公共政策杂志23，没有。 2：85-127； 2008年。会计，纸张阴影和被污名的穷人。会计，组织与社会33，否。 [4/5：453-87]会计有助于贫民的污名化，并有助于在英格兰和威尔士建立新旧法律的社会世界。沃克对进一步研究的鼓励促使当前对爱尔兰穷人的会计核算问题得到了检验。重点是1838年至1845年爱尔兰《贫困法》的饥荒初期，该法律的内容和内容在几个关键方面与英格兰和威尔士的现行有所不同。该研究借鉴了卡斯尔巴联盟理事会常务会议纪要中的数据，以及可怜的法律委员会的年度总结报告中的数据。对这些材料的分析表明，在这种情况下，会计既不能建立社会世界，也不能为贫困救济者蒙上污名。有人认为，会计最好被视作是偶然的，它反映了在自由放任时期，功利主义和个人主义原则主导了政治经济学的讨论，这是复杂，分裂和高度争议的事业（政府对财富的重新分配）的动力。从广泛的角度来看，会计可以被视为为社会实验提供了合理性和透明性，而这一实验被道德模棱两可和内在的利益冲突所困扰。更具体地说，会计文本包含缺席的行政干部所需的文件，以监控支出，证明爱尔兰财产的税率合理并确保法规中的程序按规定执行。查看全文下载全文关键字会计，救济不佳，应享权利，爱尔兰addthis_config = {ui_cobrand：“泰勒和弗朗西斯在线”，servicescompact：“ citeulike，netvibes，twitter，technorati，delicious，linkedin，facebook，stumbleupon，digg，google，更多”，发布：“ ra-4dff56cd6bb1830b”}; var addthis_config = {“ data_track_addressbar”：true，“ ui_click”：true};添加到候选列表链接永久链接http://dx.doi.org/10.1080/21552851.2012.724911

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