Professor Alan Sangster | People | The University of Aberdeen

Professor Alan Sangster

BA (Business Studies), MSc (Op. Res.), PhD (Acc. Ed.), Cert. TESOL, CA

Chair in Accounting History

About

Email Address: alan.sangster@abdn.ac.uk
Office Address: MacRobert 809
School/Department: Business School

External Memberships

Editor-in-Chief, Accounting Education (Routledge)

Chair, BAFA Accounting History SIG

Trustee of The Academy of Accounting Historians

Research

Research Overview

Accounting History

Business History

Current Research

Accounting, business practice, and business education in the Medieval, early modern, and modern periods (c.1200-1900)

Luca Pacioli

Publications

Page 1 of 1 Results 1 to 84 of 84

Time to reboot accounting history – evidence from scholarship on double entry
2024 - Accepted/In press
Sangster, A.
Accounting History
Contributions to Journals: Articles
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/24106/2/Sangster_AH_Time_To_Reboot_AAM.pdf
The diffusion of double entry bookkeeping before 1800 - establishing a new research agenda
2024 - Accepted/In press
Sangster, A.
Accounting Historians Journal
Contributions to Journals: Articles
Unethical Peer Review
2024 - Published
Sangster, A.
Accounting Historians Journal, vol. 51, no. 1, pp. 95-109
Contributions to Journals: Review articles
- [ONLINE] DOI: https://doi.org/10.2308/AAHJ-2023-029
- [ONLINE] View publication in Scopus
The emergence of double entry bookkeeping
2024 - E-pub ahead of print
Sangster, A.
Economic History Review
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/ehr.13358
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/23177/3/Sangster_EHR_The_Emergence_Of_AAM.pdf
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity
2023 - Published
Lusiani, M., Pancot, C., Sangster, A., Vedovato, M.
British Accounting Review, vol. 55, no. 5, 101175
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/j.bar.2023.101175
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/21977/1/Lusiani_etal_TBAR_Bookeeping_but_Not_VOR.pdf
- [ONLINE] View publication in Scopus
'Going digital': Its place in research into the history of modern accounting
2023 - E-pub ahead of print
Sangster, A.
Accounting History
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/10323732231196256
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/24373/1/Sangster_AH_Going_Digital_It_s_VoR.pdf
Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth century productive proto-capitalist model
2023 - Published
Rossi, R., Sangster, A.
Accounting History, vol. 28, no. 1, pp. 58-89
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/10323732221105105
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/19276/1/Rossi_Sangster_AH_Accounting_and_Accountability_AAM.pdf
- [ONLINE] View publication in Scopus
Vale Lúcia Lima Rodrigues
2023 - Published
Sangster, A.
Accounting History, vol. 28, no. 1, pp. 5-8
Contributions to Journals: Comments and Debates
- [ONLINE] DOI: https://doi.org/10.1177/10323732231153417
- [ONLINE] View publication in Scopus
Avoiding Whig interpretations in historical research: an illustrative case study
2022 - Published
Vasconcelos, A., Sangster, A., Rodrigues, L. L.
Accounting, Auditing and Accountability Journal, vol. 35, no. 6, pp. 1402-1430
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/AAAJ-10-2020-4977
- [ONLINE] View publication in Scopus
Lost in translation: Pacioli’s de computis et scripturis
2022 - Published
Sangster, A., Santini, F.
Accounting History, vol. 27, no. 3, pp. 311-342
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/10323732221098443
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/18994/2/Sangster_etal_AH_Lost_in_Translation_VOR.pdf
The Business Needs that Drove the Emergence of Double Entry: In Defense of Pacioli, again … It is Time to Remove Those Dark Glasses
2022 - Published
Sangster, A.
Accounting Historians Journal, vol. 49, no. 1, pp. 93-109
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/AAHJ-2021-022
- [ONLINE] View publication in Scopus
Basil yamey (1919–2020): A reflection on his contribution to accounting history
2021 - Published
Sangster, A.
Accounting Historians Journal, vol. 48, no. 1, pp. 67-70
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/AAHJ-2020-024
- [ONLINE] View publication in Scopus
The Life and Works of Luca Pacioli (1446/7‒1517), Humanist Educator
2021 - Published
Sangster, A.
Abacus, vol. 57, no. 1, pp. 126-152
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/abac.12218
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/16100/1/Sangster_Life_and_Works_VOR.pdf
- [ONLINE] View publication in Scopus
Luca Pacioli and his art
2020 - Published
Sangster, A.
De Computis, vol. 17, no. 2, pp. 9-27
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.26784/issn.1886-1881.v17i2.394
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/15738/1/Sangster_et_al_DeCom_LucaPacioliAnd_VoR.pdf
Accounting education and ethics in the 15th century
2020 - E-pub ahead of print
Sangster, A.
Accounting Ethics Education: Teaching Virtues and Values. 1st edition. Taylor and Francis AS, pp. 3-30, 28 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.4324/9780429321597-2
- [ONLINE] View publication in Scopus
Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times
2020 - Published
Mari, L. M., Picciaia, F., Sangster, A.
Accounting History, vol. 25, no. 4, pp. 580-601
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/1032373220942330
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/15089/1/Mari_etal_AH_Manzoni_AAM.pdf
- [ONLINE] View publication in Scopus
Impact of Research Assessment Exercises on Research Approaches and Foci of Accounting Disciplines in Australia
2020 - Published
O'Connell, B., De Lange, P., Stoner, G., Sangster, A.
Accounting, Auditing & Accountability Journal, vol. 33, no. 6, pp. 1277-1302
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/AAAJ-12-2019-4293
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/15251/1/Sangster_AAA_ImpactOfResearch_AAM.PDF
- [ONLINE] View publication in Scopus
Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)
2020 - Published
Sargiacomo, M., Corsi, C., D'Amico, L., Di Cimbrini, T., Sangster, A.
Accounting, Auditing & Accountability Journal, vol. 33, no. 5, pp. 965-989
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/AAAJ-11-2017-3241
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/14279/1/Sangster_AAA_MonopolisticProfessionalClosure_AAM.PDF
- [ONLINE] View publication in Scopus
The formation and use of a profit reserve at the end of the fourteenth century
2020 - Published
Kuter, M., Sangster, A., Gurskaya, M.
Accounting History, vol. 25, no. 1, pp. 69-88
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/1032373219870316
- [ONLINE] View publication in Scopus
Insights into accounting education in a COVID-19 world
2020 - Published
Sangster, A., Stoner, G., Flood, B.
Accounting Education, vol. 29, no. 5, pp. 431-562
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2020.1808487
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/18129/1/Sangster_etal_AE_Insights_into_accounting_AAM.pdf
- [ONLINE] View publication in Scopus
Accounting as a tool of state ideology to control captive workers from a House of Correction
2019 - Published
Silva, A., Rodrigues, L., Sangster, A.
Accounting, Auditing & Accountability Journal, vol. 33, no. 2, pp. 285-308
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/AAAJ-04-2018-3444
- [OPEN ACCESS] http://aura.abdn.ac.uk/bitstream/2164/14581/1/Silva_Rodrigues_Sangster_Accounting_as_a_tool_of_state_ideology_AAM_version.pdf
- [ONLINE] View publication in Scopus
Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864
2019 - Published
Silva, A. R., Rodrigues, L. L., Sangster, A.
Accounting History, vol. 24, no. 3, pp. 383-401
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/1032373218809519
- [ONLINE] View publication in Scopus
De Raphaeli: Venetian double entry bookkeeping in 1475
2018 - Published
Sangster, A.
Lomax Press, Stirling. 150 pages
Books and Reports: Scholarly Editions
Pacioli's lens: God, humanism, Euclid, and the rhetoric of double entry
2018 - Published
Sangster, A.
Accounting review, vol. 93, no. 2, pp. 299-314
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/accr-51850
- [ONLINE] View publication in Scopus
- [ONLINE] University of Sussex repository
Earnings management, Ultra vires borrowing, and auditing of a scottish brewery 1884–1927
2017 - Published
Sangster, A., Gibb, F.
Accounting Historians Journal, vol. 44, no. 2, pp. 1-15
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/aahj-10542
- [ONLINE] View publication in Scopus
Accounting and the state: The Portuguese-Brazilian empire
2017 - Published
Rodrigues, L. L., Sangster, A.
The Italian and Iberian Influence in Accounting History: The Imperative of Power. Bigoni, M., Funnell, W. (eds.). Taylor and Francis AS, pp. 259-283, 25 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.4324/9781315164724
- [ONLINE] View publication in Scopus
Mapping forensic accounting in the UK
2017 - Published
Hegazy, S., Sangster, A., Kotb, A.
Journal of International Accounting, Auditing and Taxation, vol. 28, pp. 43-56
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/j.intaccaudtax.2016.12.004
- [ONLINE] View publication in Scopus
Strategic manoeuvres and impression management: communication approaches in the case of a crisis event
2016 - Published
O’Connell, B., De Lange, P., Stoner, G., Sangster, A.
Business history, vol. 58, no. 6, pp. 903-924
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/00076791.2015.1128896
- [ONLINE] View publication in Scopus
The Genesis of Double Entry Bookkeeping
2016 - Published
Sangster, A.
Accounting review, vol. 91, no. 1, pp. 299-315
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/accr-51115
The earliest known treatise on double entry bookkeeping by Marino de Raphaeli
2015 - Published
Sangster, A.
Accounting Historians Journal, vol. 42, no. 2, pp. 1-33
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.42.2.1
- [ONLINE] View publication in Scopus
Jacob Roll: The Reckoning: Financial Accountability and the Making and Breaking of Nations, Allen Lane, Penguin Books Ltd: London, 2014, 276 + xvii pp: ISBN: 9781846146411
2015 - Published
Sangster, A.
Accounting Historians Journal, vol. 42, no. 1, pp. 139-156
Contributions to Journals: Reviews of Books, Films and Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.42.1.139
- [ONLINE] View publication in Scopus
The Impact of Accounting Education Research
2015 - Published
Sangster, A., Fogarty, T., Stoner, G., Marriott, N.
Accounting Education, vol. 24, no. 5, pp. 423-444
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2015.1091740
- [ONLINE] View publication in Scopus
You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings
2015 - Published
Sangster, A.
Accounting Education, vol. 24, no. 3, pp. 175-186
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2015.1055929
- [ONLINE] View publication in Scopus
Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance
2014 - Published
Sangster, A.
Lomax Press, Stirling. 212 pages
Books and Reports: Scholarly Editions
Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research
2014 - Published
Marriott, N., Stoner, G., Fogarty, T., Sangster, A.
British Accounting Review, vol. 46, no. 3, pp. 264-280
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/j.bar.2013.11.003
Emerging areas within the accounting curriculum
2014 - Published
Sangster, A., Shahin, I. O., Al-Rashed, W. I., Othata, O. O., Stainbank, L. J., Kitindi, E. G., Qu, X., Noguchi, A., Suwardy, T., Brown, A., Howieson, B., Dixon, K., Quadro, M., Cornacchione, E. B., Vera-Colina, M. A., Ruiz-De-Chavez, S., Gordon, I. M., Reckers, P., Everaert, P., Christensen, J., Arquero, J. L.
The Routledge Companion to Accounting Education. Wilson, R. M. (ed.). 1st edition. Routledge, pp. 314-343, 31 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
Using Pacioli's pedagogy and medieval text in today's introductory accounting course
2014 - Published
Sangster, A., Franklin, E., Alwis, D., Abdul-Rahim, J., Stoner, G.
Journal of Accounting Education, vol. 32, no. 1, pp. 16-35
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/j.jaccedu.2013.12.001
- [ONLINE] View publication in Scopus
Pacioli's Example Entries-a Conundrum Resolved?
2014 - Published
Sangster, A., Stoner, G., Scataglini-Belghitar, G., De Lange, P., O'Connell, B.
Abacus, vol. 50, no. 1, pp. 93-106
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/j.1467-6281.2012.00372.x
E-business internal audit: The elephant is still in the room!
2014 - Published
Kotb, A., Sangster, A., Henderson, D.
Journal of Applied Accounting Research, vol. 15, no. 1, pp. 43-63
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/JAAR-10-2012-0072
- [ONLINE] View publication in Scopus
Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies
2013 - Published
Nassar, M., Al-Khadash, H. A., Sangster, A., Mah'D, O.
Journal of Applied Accounting Research, vol. 14, no. 1, pp. 18-36
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/09675421311282522
- [ONLINE] View publication in Scopus
Teaching IFRS in the U.K.: Contrasting experiences from both sides of the university divide
2013 - Published
Stoner, G. N., Sangster, A.
Issues in Accounting Education, vol. 28, no. 2, pp. 291-307
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/iace-50357
- [ONLINE] View publication in Scopus
Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner
2013 - Published
Sidaway, S., de Lange, P., Bouilheres, F., Sangster, A.
Accounting Education, vol. 22, no. 6, pp. 605-617
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2013.847324
- [ONLINE] View publication in Scopus
The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822
2013 - Published
Rodrigues, L. L., Sangster, A.
Accounting History Review, vol. 23, no. 2, pp. 161-184
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/21552851.2013.803758
- [ONLINE] View publication in Scopus
Locating the source of pacioli's bookkeeping treatise
2012 - Published
Sangster, A.
Accounting Historians Journal, vol. 39, no. 2, pp. 97-110
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.39.2.97
- [ONLINE] View publication in Scopus
Pacioli’s forgotten book: The Merchant's Ricordanze
2012 - Published
Sangster, A., Stoner, G., de Lange, P., O'Connell, B., Scataglini-Belghitar, G.
Accounting Historians Journal, vol. 39, no. 2, pp. 27-44
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.39.2.27
- [ONLINE] View publication in Scopus
'Public-private partnerships': The Portuguese General Company of Pernambuco and Paraiba (1759)
2012 - Published
Rodrigues, L. L., Sangster, A.
Business history, vol. 54, no. 7, pp. 1142-1165
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/00076791.2012.692079
The ABS Journal Quality Guide: A Personal View
2011 - Published
Sangster, A.
Accounting Education, vol. 20, no. 6, pp. 575-580
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2011.621660
- [ONLINE] View publication in Scopus
The implementation of management accounting innovations within the Jordanian industrial sector: The role of supply-side factors
2011 - Published
Nassar, M., Al-Khadash, H., Al-Okdah, S., Sangster, A.
European Journal of Economics, Finance and Administrative Sciences, no. 35, pp. 72-85
Contributions to Journals: Articles
- [ONLINE] View publication in Scopus
The diffusion of activity-based costing in Jordanian industrial companies
2011 - Published
Nassar, M., Al-Khadash, H. A., Sangster, A.
Qualitative Research in Accounting and Management, vol. 8, no. 2, pp. 180-200
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/11766091111137573
- [ONLINE] View publication in Scopus
In defense of Pacioli
2011 - Published
Sangster, A., Stoner, G. N., McCarthy, P.
Accounting Historians Journal, vol. 38, no. 2, pp. 105-124
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.38.2.105
- [ONLINE] View publication in Scopus
Luca Pacioli: The father of accounting education
2010 - Published
Sangster, A., Scataglinibelghitar, G.
Accounting Education, vol. 19, no. 4, pp. 423-438
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2010.501955
- [ONLINE] View publication in Scopus
Liberalising the accounting curriculum
2010 - Published
Sangster, A.
Accounting Education, vol. 19, no. 4, pp. 323-327
Contributions to Journals: Editorials
- [ONLINE] DOI: https://doi.org/10.1080/09639284.2010.501674
- [ONLINE] View publication in Scopus
Making our students more 'fit for purpose': A commentary on 'a role for the compulsory study of literature in accounting education'
2010 - Published
Sangster, A.
Accounting Education, vol. 19, no. 4, pp. 373-376
Contributions to Journals: Comments and Debates
- [ONLINE] DOI: https://doi.org/10.1080/09639280903285847
- [ONLINE] View publication in Scopus
Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry
2010 - Published
Sangster, A.
Accounting, Business and Financial History, vol. 20, no. 1, pp. 23-39
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09585200903504215
- [ONLINE] View publication in Scopus
The ERA: A Brave New World of Accountability for Australian University Accounting Schools
2010 - Published
de Lange, P., O'Connell, B., Mathews, M. R., Sangster, A.
Australian Accounting Review, vol. 20, no. 1, pp. 24-37
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/j.1835-2561.2010.00078.x
AN EMPIRICAL STUDY OF ACTIVITY-BASED COSTING (ABC) SYSTEMS WITHIN THE JORDANIAN INDUSTRIAL SECTOR: CRITICAL SUCCESS FACTORS AND BARRIERS TO ABC IMPLEMENTATION
2009 - Published
Nassar, M., Morris, D., Thomas, A., Sangster, A.
ACCOUNTING IN EMERGING ECONOMIES. Tsamenyi, M., Uddin, S. (eds.). Emerald Group Publishing Limited, pp. 229-263, 35 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1108/S1479-3563(2009)0000009011
Exporting the RAE: adoption of similar practices in Australia and New Zealand
2009 - Published
Mathews, M. R., Sangster, A.
Asian Review of Accounting, vol. 17, no. 2, pp. 115-135
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/13217340910975260
- [ONLINE] View publication in Scopus
Advice for Management Accountants in ERP Systems: Implementation, Use and Post-implementation Issues
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 95-101, 7 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00007-2
Background to the Study and Review of Prior Research
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 5-12, 8 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00002-3
Management Accounting in Enterprise Resource Planning Systems Introduction
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Chapters in Books, Reports and Conference Proceedings: Forewords and Postscripts
Management Accounting in Enterprise Resource Planning Systems Summary and Conclusions
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Chapters in Books, Reports and Conference Proceedings: Forewords and Postscripts
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00009-6
Research Methodology
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 13-88, 76 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00003-5
The Impact of ERP Systems on Management Accountants and Their Work
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 103-115, 13 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00008-4
The Motivations for ERP Deployment
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 89-91, 3 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00005-9
The Role of Management Accountants in the ERP System Implementation Process
2009 - Published
Grabski, S., Leech, S., Sangster, A., Grabski, S., Leech, S., Sangster, A.
Management Accounting in Enterprise Resource Planning Systems. CHARTERED INST MANAGEMENT ACCOUNTANTS, pp. 93-94, 2 pages
Chapters in Books, Reports and Conference Proceedings: Chapters
- [ONLINE] DOI: https://doi.org/10.1016/B978-1-85617-679-8.00006-0
Pacioli and humanism: Pitching the text in Summa Arithmetica
2008 - Published
McCarthy, P., Sangster, A., Stoner, G.
Accounting History, vol. 13, no. 2, pp. 183-206
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1177/1032373207088178
- [ONLINE] View publication in Scopus
The market for Luca Pacioli’s Summa Arithmetica
2008 - Published
Sangster, A., Stoner, G. N., McCarthy, P.
Accounting Historians Journal, vol. 35, no. 1, pp. 111-134
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.35.1.111
- [ONLINE] View publication in Scopus
The printing of pacioli’s summa in 1494: How many copies were printed?
2007 - Published
Sangster, A.
Accounting Historians Journal, vol. 34, no. 1, pp. 125-145
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.2308/0148-4184.34.1.125
- [ONLINE] View publication in Scopus
Translating theory into practice: Facilitating work-based learning through IT
2000 - Published
Sangster, A., Maclaran, P., Marshall, S.
Innovations in Education and Teaching International, vol. 37, no. 1, pp. 50-58
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/135580000362089
- [ONLINE] View publication in Scopus
The Perrow framework and the selection of management accounting tasks for expert system development
1999 - Published
Brown, C. E., Sangster, A.
New Review of Applied Expert Systems and Emerging Technologies, vol. 5, pp. 129-139
Contributions to Journals: Articles
- [ONLINE] View publication in Scopus
The relationship between information technology and corporate financial reporting
1997 - Published
Xiao, Z., Sangster, A., Dodgson, J. H.
Information Technology & People, vol. 10, no. 1, pp. 11-30
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1108/09593849710166138
- [ONLINE] View publication in Scopus
Using the world wide web in accounting research: A huge step forward or a new constraint?
1997 - Published
Lymer, A. M., Sangster, A., Baldwin, A. A.
British Accounting Review, vol. 29, no. 4, pp. 395-407
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1006/bare.1997.0058
- [ONLINE] View publication in Scopus
Strategy and impacts of expert systems for bank lending
1996 - Published
BaldwinMorgan, A., Sangster, A.
Expert Systems with Applications, vol. 11, no. 4, pp. 455-461
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/S0957-4174(96)00061-9
Editorial Comment: The integration of expert systems within the accounting curriculum
1995 - Published
Sangster, A.
Accounting Education, vol. 4, no. 3, pp. 211-216
Contributions to Journals: Editorials
- [ONLINE] DOI: https://doi.org/10.1080/09639289500000025
- [ONLINE] View publication in Scopus
The bank of Scotland's COMPASS-The future of bank lending?
1995 - Published
Sangster, A.
Expert Systems with Applications, vol. 9, no. 4, pp. 457-468
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1016/0957-4174(95)00016-X
- [ONLINE] View publication in Scopus
The bank of Scotland's lending adviser expert system, COMPASS
1995 - Published
Sangster, A.
Chapters in Books, Reports and Conference Proceedings: Conference Proceedings
- [ONLINE] DOI: https://doi.org/10.1109/CAIA.1995.378793
- [ONLINE] View publication in Scopus
AI Supply and Demand Agents on the WWW
1995 - Published
Brown, C., Gasser, L., O'Leary, D., Sangster, A.
Chapters in Books, Reports and Conference Proceedings: Conference Proceedings
- [ONLINE] View publication in Scopus
The adoption of IT in management accounting: The expert systems experience
1994 - Published
Sangster, A.
Journal of Information Technology, vol. 9, no. 2, pp. 159-169
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1057/jit.1994.16
- [ONLINE] View publication in Scopus
How well do accountancy students understand a set of accounts?
1993 - Published
Sangster, A., McCombie, I.
Accounting Education, vol. 2, no. 1, pp. 53-70
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639289300000005
- [ONLINE] View publication in Scopus
CAPITAL INVESTMENT APPRAISAL TECHNIQUES: A SURVEY OF CURRENT USAGE
1993 - Published
Sangster, A.
Journal of business finance & accounting, vol. 20, no. 3, pp. 307-332
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/j.1468-5957.1993.tb00258.x
- [ONLINE] View publication in Scopus
Computer-based instruction in accounting education
1992 - Published
Sangster, A.
Accounting Education, vol. 1, no. 1, pp. 13-32
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1080/09639289200000003
- [ONLINE] View publication in Scopus
Computer‐based learning in UK accounting education: to support or to supplant?
1992 - Published
Sangster, A.
British Journal of Educational Technology, vol. 23, no. 2, pp. 136-138
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1111/j.1467-8535.1992.tb00319.x
- [ONLINE] View publication in Scopus
The automation of accounting practice
1992 - Published
Wilson, R. A., Sangster, A.
Journal of Information Technology, vol. 7, no. 2, pp. 65-75
Contributions to Journals: Articles
- [ONLINE] DOI: https://doi.org/10.1057/jit.1992.11
- [ONLINE] View publication in Scopus
Knowledge-based learning within the accounting curriculum
1991 - Published
Sangster, A., Wilson, R. A.
The British Accounting Review, vol. 23, no. 3, pp. 243-261
Contributions to Journals: Review articles
- [ONLINE] DOI: https://doi.org/10.1016/0890-8389(91)90087-I
- [ONLINE] View publication in Scopus

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Chapters (10)

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Forewords and Postscripts (2)

Contributions to Journals

Articles (61)

Reviews of Books, Films and Articles (1)

Comments and Debates (2)

Editorials (2)

Review articles (2)

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External Memberships

Research Overview

Current Research

Time to reboot accounting history – evidence from scholarship on double entry

The diffusion of double entry bookkeeping before 1800 - establishing a new research agenda

Unethical Peer Review

The emergence of double entry bookkeeping

Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity

'Going digital': Its place in research into the history of modern accounting

Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth century productive proto-capitalist model

Vale Lúcia Lima Rodrigues

Avoiding Whig interpretations in historical research: an illustrative case study

Lost in translation: Pacioli’s de computis et scripturis

The Business Needs that Drove the Emergence of Double Entry: In Defense of Pacioli, again … It is Time to Remove Those Dark Glasses

Basil yamey (1919–2020): A reflection on his contribution to accounting history

The Life and Works of Luca Pacioli (1446/7‒1517), Humanist Educator

Luca Pacioli and his art

Accounting education and ethics in the 15th century

Manzoni’s sixteenth-century ‘Quaderno Doppio’: The evolution of accounting education towards modern times

Impact of Research Assessment Exercises on Research Approaches and Foci of Accounting Disciplines in Australia

Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)

The formation and use of a profit reserve at the end of the fourteenth century

Insights into accounting education in a COVID-19 world

Accounting as a tool of state ideology to control captive workers from a House of Correction

Accounting as a tool of State governance: The tutelage system of ‘Free Africans’ in Brazil between 1818 and 1864

De Raphaeli: Venetian double entry bookkeeping in 1475

Pacioli's lens: God, humanism, Euclid, and the rhetoric of double entry

Earnings management, Ultra vires borrowing, and auditing of a scottish brewery 1884–1927

Accounting and the state: The Portuguese-Brazilian empire

Mapping forensic accounting in the UK

Strategic manoeuvres and impression management: communication approaches in the case of a crisis event

The Genesis of Double Entry Bookkeeping

The earliest known treatise on double entry bookkeeping by Marino de Raphaeli

Jacob Roll: The Reckoning: Financial Accountability and the Making and Breaking of Nations, Allen Lane, Penguin Books Ltd: London, 2014, 276 + xvii pp: ISBN: 9781846146411

The Impact of Accounting Education Research

You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings

Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance

Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research

Emerging areas within the accounting curriculum

Using Pacioli's pedagogy and medieval text in today's introductory accounting course

Pacioli's Example Entries-a Conundrum Resolved?

E-business internal audit: The elephant is still in the room!

Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies

Teaching IFRS in the U.K.: Contrasting experiences from both sides of the university divide

Professional Accounting Body Affiliation: Shifting Priorities in the Transition from Student to Practitioner

The role of the state in the development of accounting in the Portuguese-Brazilian Empire, 1750-1822

Locating the source of pacioli's bookkeeping treatise

Pacioli’s forgotten book: The Merchant's Ricordanze

'Public-private partnerships': The Portuguese General Company of Pernambuco and Paraiba (1759)

The ABS Journal Quality Guide: A Personal View

The implementation of management accounting innovations within the Jordanian industrial sector: The role of supply-side factors

The diffusion of activity-based costing in Jordanian industrial companies

In defense of Pacioli

Luca Pacioli: The father of accounting education

Liberalising the accounting curriculum

Making our students more 'fit for purpose': A commentary on 'a role for the compulsory study of literature in accounting education'

Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry

The ERA: A Brave New World of Accountability for Australian University Accounting Schools

AN EMPIRICAL STUDY OF ACTIVITY-BASED COSTING (ABC) SYSTEMS WITHIN THE JORDANIAN INDUSTRIAL SECTOR: CRITICAL SUCCESS FACTORS AND BARRIERS TO ABC IMPLEMENTATION

Exporting the RAE: adoption of similar practices in Australia and New Zealand

Advice for Management Accountants in ERP Systems: Implementation, Use and Post-implementation Issues

Background to the Study and Review of Prior Research

Management Accounting in Enterprise Resource Planning Systems Introduction

Management Accounting in Enterprise Resource Planning Systems Summary and Conclusions

Research Methodology

The Impact of ERP Systems on Management Accountants and Their Work

The Motivations for ERP Deployment

The Role of Management Accountants in the ERP System Implementation Process

Pacioli and humanism: Pitching the text in Summa Arithmetica

The market for Luca Pacioli’s Summa Arithmetica

The printing of pacioli’s summa in 1494: How many copies were printed?

Translating theory into practice: Facilitating work-based learning through IT

The Perrow framework and the selection of management accounting tasks for expert system development

The relationship between information technology and corporate financial reporting

Using the world wide web in accounting research: A huge step forward or a new constraint?

Strategy and impacts of expert systems for bank lending

Editorial Comment: The integration of expert systems within the accounting curriculum

The bank of Scotland's COMPASS-The future of bank lending?

The bank of Scotland's lending adviser expert system, COMPASS

AI Supply and Demand Agents on the WWW