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 2 Results 1 to 50 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

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Books and Reports

Scholarly Editions (2)

Chapters in Books, Reports and Conference Proceedings

Chapters (10)

Conference Proceedings (2)

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)

Update

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

Refine

Books and Reports

Chapters in Books, Reports and Conference Proceedings

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