The Good Fraud : Accounting, Finance and Banking in a 1930s English Novel. / Napier, Christopher.

In: Contabilita e Cultura Aziendale (Accounting and Cultures), Vol. 2017/2, No. 2, 12.2017, p. 43-70.

Research output: Contribution to journalArticlepeer-review

Published

Standard

The Good Fraud : Accounting, Finance and Banking in a 1930s English Novel. / Napier, Christopher.

In: Contabilita e Cultura Aziendale (Accounting and Cultures), Vol. 2017/2, No. 2, 12.2017, p. 43-70.

Research output: Contribution to journalArticlepeer-review

Harvard

Napier, C 2017, 'The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel', Contabilita e Cultura Aziendale (Accounting and Cultures), vol. 2017/2, no. 2, pp. 43-70. https://doi.org/10.3280/CCA2017-002003

APA

Napier, C. (2017). The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel. Contabilita e Cultura Aziendale (Accounting and Cultures), 2017/2(2), 43-70. https://doi.org/10.3280/CCA2017-002003

Vancouver

Napier C. The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel. Contabilita e Cultura Aziendale (Accounting and Cultures). 2017 Dec;2017/2(2):43-70. https://doi.org/10.3280/CCA2017-002003

Author

Napier, Christopher. / The Good Fraud : Accounting, Finance and Banking in a 1930s English Novel. In: Contabilita e Cultura Aziendale (Accounting and Cultures). 2017 ; Vol. 2017/2, No. 2. pp. 43-70.

BibTeX

@article{ba0fa8a9b3b24993922ccac71962e039,
title = "The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel",
abstract = "Accounting historians and cultural researchers have often made use of literary sources to provide evidence of accounting practices, and of the character and social status of bookkeepers and accountants. The present study extends this to an English novel of the 1930s, Nevil Shute{\textquoteright}s Ruined City, whose protagonist is a banker based in the City of London during the Great Depression of the 1930s. The novel tells the story of questionable financial dealings around the initial public offering of shares in a shipbuilding company, and includes an interesting and frank discussion of accounting manipulation. The present study puts the novel{\textquoteright}s story into the context of frauds and financial scandals in Britain in the inter-war period, and examines the extent to which analytical frameworks currently used to study fraud (such as the “fraud triangle”) provide an adequate understanding for such scandals. The study also considers the extent to which apparently realistic literary descriptions of accounting and financial practices can be relied on as historical evidence for accounting, business and financial researchers.",
keywords = "Accounting history, Earnings management, Fraud, Nevil Shute, History and fiction",
author = "Christopher Napier",
year = "2017",
month = dec,
doi = "10.3280/CCA2017-002003",
language = "English",
volume = "2017/2",
pages = "43--70",
journal = "Contabilita e Cultura Aziendale (Accounting and Cultures)",
issn = "1721-5242",
publisher = "Franco Angeli",
number = "2",

}

RIS

TY - JOUR

T1 - The Good Fraud

T2 - Accounting, Finance and Banking in a 1930s English Novel

AU - Napier, Christopher

PY - 2017/12

Y1 - 2017/12

N2 - Accounting historians and cultural researchers have often made use of literary sources to provide evidence of accounting practices, and of the character and social status of bookkeepers and accountants. The present study extends this to an English novel of the 1930s, Nevil Shute’s Ruined City, whose protagonist is a banker based in the City of London during the Great Depression of the 1930s. The novel tells the story of questionable financial dealings around the initial public offering of shares in a shipbuilding company, and includes an interesting and frank discussion of accounting manipulation. The present study puts the novel’s story into the context of frauds and financial scandals in Britain in the inter-war period, and examines the extent to which analytical frameworks currently used to study fraud (such as the “fraud triangle”) provide an adequate understanding for such scandals. The study also considers the extent to which apparently realistic literary descriptions of accounting and financial practices can be relied on as historical evidence for accounting, business and financial researchers.

AB - Accounting historians and cultural researchers have often made use of literary sources to provide evidence of accounting practices, and of the character and social status of bookkeepers and accountants. The present study extends this to an English novel of the 1930s, Nevil Shute’s Ruined City, whose protagonist is a banker based in the City of London during the Great Depression of the 1930s. The novel tells the story of questionable financial dealings around the initial public offering of shares in a shipbuilding company, and includes an interesting and frank discussion of accounting manipulation. The present study puts the novel’s story into the context of frauds and financial scandals in Britain in the inter-war period, and examines the extent to which analytical frameworks currently used to study fraud (such as the “fraud triangle”) provide an adequate understanding for such scandals. The study also considers the extent to which apparently realistic literary descriptions of accounting and financial practices can be relied on as historical evidence for accounting, business and financial researchers.

KW - Accounting history

KW - Earnings management

KW - Fraud

KW - Nevil Shute

KW - History and fiction

U2 - 10.3280/CCA2017-002003

DO - 10.3280/CCA2017-002003

M3 - Article

VL - 2017/2

SP - 43

EP - 70

JO - Contabilita e Cultura Aziendale (Accounting and Cultures)

JF - Contabilita e Cultura Aziendale (Accounting and Cultures)

SN - 1721-5242

IS - 2

ER -