Charles Richard Baker
Biographic Data
| ID | 4145328 |
|---|---|
| NAME | Charles Richard Baker |
| GIVEN NAMES | Charles Richard |
| FAMILY NAME | Baker |
| SIGNATURE | BAKER C R |
| AFFILIATIONS | Adelphi University |
| ORCID | 0000-0001-5336-958X |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 3 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1999 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
A Journey toward Accounting History Research
The purpose of this article is to help researchers who are interested in pursuing accounting history research to conduct their own research. The article recounts a journey of one researcher from a relatively traditional American doctoral program to a present focus on accounting history research. The article describes the challenges associated with working in accounting history research and provides some recommendations that may be helpful in cond…
Progressive conservatism’: The evolution of paternalism as a means of management control at Michelin
Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa
This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and ac…
Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini
This paper examines the Profit on merchandise accounts (a forerunner of the income statement) in a sole proprietorship in Pisa that officially operated between 1386 and 1392, but took several months to finally end its activities, which it did in 1393. The Profit on merchandise account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identificat…
Historical Development of the Standard Audit Report in the U.S: Form, Scope, and Renewed Attention to Fraud Detection
The purpose of this paper is to trace the historical development of the standard audit report (SAR) in the United States from its emergence in the 19th century to its current version, and examine how the SAR came full circle to once again include attention to the risk of fraud. While prior research has addressed some of this history, this paper completes the picture to the present date. In the last 100+ years, the SAR has changed from a “certific…
Le paternalisme comme système de contrôle dans la durée: Une approche historique du « Système Michelin »
Le Groupe Michelin a été fondé en 1889 à Clermont-Ferrand par deux frères André et Édouard Michelin. Depuis sa création, cette société a déployé un système de contrôle paternaliste offrant différents « privilèges » à ses employés. En retour, les fondateurs et directeurs généraux successifs espéraient de la « loyauté » et un travail « diligent ». Fondé sur une méthode historique l’article propose d’éclairer le système de contrôle sous un angle cul…
Developing human capital through a pragmatic oriented action research project: A French case study
The action research methodology used in this article is referred to as ‘intervention research’. In specific terms, it is called the Socio-Economic Approach to Management (SEAM). The SEAM approach is both participatory and collaborative. It is a pragmatic oriented action research methodology and it belongs to the French action research tradition with roots in the UK and the work of Tavistock Institute. The action research project described in this…
Evolution of research on international accounting harmonization: A Historical and Institutional Perspective
Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of an institutionalized set of organized accounting practices. As processes of globalization have become increasingly evident, there have also been calls fo…
On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research
This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on the sociology of translation, we first examine how a network of support emerged around the journal Accounting, Organizations and Society (AOS), which is …
Regulation of the statutory auditor in the European Union: A comparative survey of the United Kingdom, France and Germany
In this paper we discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While these are important goals, it has also been the policy of the European Commission to encourage high standards of auditing, which the Commission anticipate…
An analysis of fraud on the Internet
This paper examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices, namely: securities sales and trading; electronic commerce; and the rapid growth of Internet companies. The first section of the paper discusses securities fraud on the Internet. Activities that violate US securities laws are being conducted through the Internet, and the US Securities and Exchange Com…
An analysis of fraud on the Internet
This paper examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices, namely: securities sales and trading; electronic commerce; and the rapid growth of Internet companies. The first section of the paper discusses securities fraud on the Internet. Activities that violate US securities laws are being conducted through the Internet, and the US Securities and Exchange Com…
An analysis of fraud on the Internet
This paper examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices, namely: securities sales and trading; electronic commerce; and the rapid growth of Internet companies. The first section of the paper discusses securities fraud on the Internet. Activities that violate US securities laws are being conducted through the Internet, and the US Securities and Exchange Com…
Regulation of the statutory auditor in the European Union: A comparative survey of the United Kingdom, France and Germany
In this paper we discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. While these are important goals, it has also been the policy of the European Commission to encourage high standards of auditing, which the Commission anticipate…
On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research
This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on the sociology of translation, we first examine how a network of support emerged around the journal Accounting, Organizations and Society (AOS), which is …
Evolution of research on international accounting harmonization: A Historical and Institutional Perspective
Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of an institutionalized set of organized accounting practices. As processes of globalization have become increasingly evident, there have also been calls fo…
Developing human capital through a pragmatic oriented action research project: A French case study
The action research methodology used in this article is referred to as ‘intervention research’. In specific terms, it is called the Socio-Economic Approach to Management (SEAM). The SEAM approach is both participatory and collaborative. It is a pragmatic oriented action research methodology and it belongs to the French action research tradition with roots in the UK and the work of Tavistock Institute. The action research project described in this…
Historical Development of the Standard Audit Report in the U.S: Form, Scope, and Renewed Attention to Fraud Detection
The purpose of this paper is to trace the historical development of the standard audit report (SAR) in the United States from its emergence in the 19th century to its current version, and examine how the SAR came full circle to once again include attention to the risk of fraud. While prior research has addressed some of this history, this paper completes the picture to the present date. In the last 100+ years, the SAR has changed from a “certific…
Le paternalisme comme système de contrôle dans la durée: Une approche historique du « Système Michelin »
Le Groupe Michelin a été fondé en 1889 à Clermont-Ferrand par deux frères André et Édouard Michelin. Depuis sa création, cette société a déployé un système de contrôle paternaliste offrant différents « privilèges » à ses employés. En retour, les fondateurs et directeurs généraux successifs espéraient de la « loyauté » et un travail « diligent ». Fondé sur une méthode historique l’article propose d’éclairer le système de contrôle sous un angle cul…
Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini
This paper examines the Profit on merchandise accounts (a forerunner of the income statement) in a sole proprietorship in Pisa that officially operated between 1386 and 1392, but took several months to finally end its activities, which it did in 1393. The Profit on merchandise account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identificat…
Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa
This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and ac…
A Journey toward Accounting History Research
The purpose of this article is to help researchers who are interested in pursuing accounting history research to conduct their own research. The article recounts a journey of one researcher from a relatively traditional American doctoral program to a present focus on accounting history research. The article describes the challenges associated with working in accounting history research and provides some recommendations that may be helpful in cond…
Progressive conservatism’: The evolution of paternalism as a means of management control at Michelin
Accounting (6 works) · Business (6 works) · Political science (6 works) · Accounting and Organizational Management (5 works) · Auditing, Earnings Management, Governance (5 works) · Economics (5 works) · Accounting (4 works) · Computer Science (4 works) · Law (4 works) · Finance (3 works)