Macve, Richard

Professor Emeritus Richard Macve

Department

Position held

Department of Accounting

Professor of Accounting

Experience keywords:

accounting history; environmental accounting; financial accounting; financial reporting; insurance accounting

Languages:

Welsh [Spoken: Basic, Written: Basic]

Contact Points

LSE phone number:

+44 (0)20 7955 6138

LSE email:

r.macve@lse.ac.uk

Publications

2016

Hoskin, Keith and Macve, Richard (2016) “L'État c'est moi”....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) episodes. Accounting History Review, 26 (3). 219-257. ISSN 2155-2851

2015

Yuan, Weipeng and Macve, Richard and Ma, Debin (2015) The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798-1850) Economic History working paper series , 220/2015. The London School of Economics and Political Science, London, UK.

Macve, Richard (2015) Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China The British Accounting Review, 47 (2). 124-141. ISSN 0890-8389

2012

Hoskin, Keith and Macve, Richard (2012) Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850 Economic History Working Papers, 160/12. London School of Economics and Political Science, London, UK.

2011

Horton, Joanne and Macve, Richard and Serafeim, George (2011) ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? Accounting and Business Research, 41 (5). 491-514. ISSN 2159-4260

2010

Macve, Richard (2010) The case for deprival value Abacus, 46 (1). 111-119. ISSN 0001-3072

Bromwich, Michael and Macve, Richard and Sunder, Shyam (2010) Hicksian income in the conceptual framework Abacus, 46 (3). 348-376. ISSN 0001-3072

Macve, Richard and Chen, Xiaoli (2010) The “equator principles”: a success for voluntary codes? Accounting, Auditing and Accountability Journal, 23 (7). 890-919. ISSN 0951-3574

2006

Macve, Richard and Hoskin, K and Stone, J (2006) Accounting and strategy: towards understanding the historical genesis of modern business and military strategy In: Bhimani, Alnoor, (ed.) Contemporary Issues in Management Accounting. Oxford University Press, Oxford, UK, 166-197. ISBN 0199283362

Macve, Richard and Serafeim, G (2006) 'Deprival value' vs 'fair value' measurement for contract liabilities in resolving the 'revenue recognition' conundrum: towards a general solution London School of Economics and Political Science, London, UK.

2005

Macve, Richard and Bromwich, Michael and Sunder, S (2005) FASB/IASB Revisiting the Concepts: a comment on Hicks and the concept of ‘income’ in the conceptual framework London School of Economics and Political Science, London, UK.

Gwilliam, D and Macve, Richard and Meeks, G (2005) The costs and benefits of increased accounting regulation: a case study of Lloyd's of London Accounting and Business Research, 35 (2). 129-146. ISSN 2159-4260

2004

Macve, Richard (2004) Comment on exposure draft FRED34 life assurance July 2004 London School of Economics and Political Science, London, UK.

Macve, Richard (2004) Accounting for insurance contracts: a comment on ‘deprival value’ measurement for contract liabilities in revenue recognition London School of Economics and Political Science, London, UK.

2002

Macve, Richard (2002) Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley’s The Ancient Economy European Accounting Review, 11 (2). 453-472. ISSN 1468-4497

Macve, Richard (2002) Discussion comments on C. J. Hairs et al "fair valuation of liabilities" British Actuarial Journal, 8 (2). 325-325. ISSN 1357-3217

Macve, Richard (2002) Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's "the ancient economy" European Accounting Review, 11 (2). 453-472. ISSN 0963-8180

Fleischman, R. K. and Macve, Richard (2002) Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in northeast coal mining during the British industrial revolution Accounting and Business Research, 32 (3). 133-152. ISSN 2159-4260

2001

Fearnley, Stella and Macve, Richard (2001) Global problems Accountancy, 128 (1298). 110-110. ISSN 0001-4664

2000

Macve, Richard (2000) Comment on G4+1 Position Paper on accounting for share-based payment London School of Economics and Political Science, London, UK.

Gwilliam, David and Macve, Richard and Meeks, Geoffrey (2000) Principals and agents in crisis: reforms of accounting and audit at Lloyd's, 1982-86 Accounting History, 5 (2). 61-92. ISSN 1032-3732

Macve, Richard and Horton, Joanne (2000) "Fair value" for financial instruments: how erasing theory is leading to unworkable global accounting standards for performance reporting The Australian Accounting Review, 11 (2). 26-39. ISSN 1035-6908

Hoskin, Keith W. and Macve, Richard S. (2000) Knowing more as knowing less?: alternative histories of cost and management accounting in the US and the UK Accounting Historians Journal, 27 (1). 91-149. ISSN 0148-4184

1997

Macve, Richard (1997) Accounting for environmental cost In: Richards, Deanna, (ed.) The Industrial Green Game : Implications for Environmental Design and Management. National Academy Press, Washington, USA, 185-199. ISBN 0309052947

1994

Macve, Richard and Hoskin, K (1994) Writing, examining, disciplining: the genesis of accounting's modern power In: Hopwood, T and Miller, Peter, (eds.) Accounting as Social and Institutional Practice. Cambridge University Press, Cambridge, UK, 67-97. ISBN 0521469651