ABSTRACT

The charge-and-discharge system was widely used throughout previous centuries and in all types of institutions, but the variables that shape accountability arrangements have not been analysed systematically in a comprehensive way. This study provides an extensive survey of charge-and-discharge accounting across a wide time frame (from the Roman Empire to the nineteenth century), a range of institutions (government, aristocratic, church, business and so forth), and a range of countries. Such large-scale comparisons benefit researchers who are focusing on a single time period, region, or institutional type. Our main objective is to decompose the charge-and-discharge system and classify its elements in terms of cause-and-effect relationships. We adopt a qualitative methodology to identify the features, the cause-and-effect relationships, and the spheres in which meaning is perceived (accounting, institutions, and society). Based on our results, we conclude that the charge-and-discharge system is a multivariable and multicausal phenomenon used in the context of delegated management, which acquires greater relevance as a mechanism of accountability. Charge-and-discharge involves an obligation to explain and justify one’s conduct. Our objective is to open further discussion in an accountability context and facilitate future in-depth studies that reveal the development, processes, and effects of accountability within the accounting, institutional and social context across space and time.

摘要

充放电制度在过去的几个世纪中被广泛应用于各种类型的机构，但影响问责安排的变量尚未得到系统、全面的分析。这项研究对跨时期（从罗马帝国到十九世纪）、一系列机构（政府、贵族、教会、企业等）以及一系列的充放电会计进行了广泛的调查。国家。这种大规模的比较有利于关注单一时期、地区或机构类型的研究人员。我们的主要目标是分解充放电系统并根据因果关系对其要素进行分类。我们采用定性方法来识别特征、因果关系、以及意义被感知的领域（会计、机构和社会）。根据我们的结果，我们得出的结论是，充放电制度是一种多变量和多原因的现象，在委托管理的背景下使用，作为一种问责机制具有更大的相关性。充放电涉及解释和证明自己行为合理性的义务。我们的目标是在问责背景下展开进一步的讨论，并促进未来的深入研究，揭示跨空间和时间的会计、制度和社会背景下问责的发展、过程和影响。我们的结论是，充放电制度是一种在授权管理背景下使用的多变量和多原因现象，作为一种问责机制具有更大的相关性。充放电涉及解释和证明自己行为合理性的义务。我们的目标是在问责背景下展开进一步的讨论，并促进未来的深入研究，揭示跨空间和时间的会计、制度和社会背景下问责的发展、过程和影响。我们的结论是，充放电制度是一种在授权管理背景下使用的多变量和多原因现象，作为一种问责机制具有更大的相关性。充放电涉及解释和证明自己行为合理性的义务。我们的目标是在问责背景下展开进一步的讨论，并促进未来的深入研究，揭示跨空间和时间的会计、制度和社会背景下问责的发展、过程和影响。