Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments

Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.     

Time for a New Paradigm? Past and Present Transitions in Economic Policy

This article seeks to place the UK's present economic ‘moment’ in historical context. Over the course of the decade since the 2007 financial crisis, it has increasingly been acknowledged that a cyclical crisis has become a structural crisis. The failure of most economists to predict the financial crash in the first place, and the inadequacy of economic policy in responding to its lasting effects, has led many to conclude that economics itself is in crisis. This article seeks to contribute to a better understanding of the present period of disjuncture. Drawing on theories of paradigm shift from both the physical and social sciences, we argue that the speed of change in UK economic policy is comparable to the two major historical transitions that ended with the post‐war consensus and neoliberalism. We conclude by offering some remarks on how and where the present change might take us.     

A nexus between labour movement and labour movement: the Knights of Labor and the financial side of global labour history

The rise of global and transnational labour history has revolutionised the study of working-class movements and individuals and the global forces that shaped them. Some of the more mundane considerations of these movements, however, have so far been neglected in this rapidly growing field. One of the most important of these considerations was money, or in other words the financial affairs of transnational movements such as trade unions and political parties. This article is a call to write the financial side of global labour history. It focuses on a global working-class movement that is itself often neglected in the historical literature, the Knights of Labor, and their outposts in Britain and Ireland. It examines the history of the British and Irish Knights through the prism of their financial history, so far as we can reconstruct it from the scanty sources that are available. This article argues that their financial ties with the United States and a series of embezzlement cases became major causes of their decline and, ultimately, their dissolution. Finally, this article draws conclusions from the financial misadventures of the British and Irish Knights of Labor that are relevant to the study of other international working-class movements and to the writing of global labour history in general.     

Social history, (Neo-)revisionism and mapping the 1930s Spanish left*

Revisionist historians and their Neo-Revisionist/conservative fellow travellers identify the Spanish left as the main cause of the civil war (1936–1939) that culminated in the establishment of the Franco dictatorship. Such claims are possible because these historians distort both the history of the left and the nature of social protest and mass mobilisation during these years. In part, the reliance of Neo-Revisionist/conservative historians on the methods of traditional political history – combined with their stubborn aversion to social history – makes it impossible for them to understand the left. This article argues that only through social history is it possible to comprehend the complex and shifting nature of protest dynamics in the 1930s. Indeed, many of the conflicts that played out in the political arena during these years were conditioned by structural economic problems and social tensions that resulted in diverse forms of radical contestation among the grassroots of leftist movements. Social, and indeed cultural history, are, therefore, central to any analysis of the myriad forms of these protest energies that flowed from the bottom up to shape the orientation of the leftist organisations.     

Wage labour and capitalism: a comparative and historical analysis of Eritrea and Kenya

Abstract

This paper seeks to explain the development of capitalism in Eritrea and Kenya from a labour history perspective. Indeed, the assumption in this research is that capitalism can only be explained by taking into consideration free wage labour as one of the sine qua non conditions for the existence of the capitalist mode of production. Therefore, the article looks at the paradigmatic socio-economic shifts: from unfree to free labour, from free to precarious labour and from unfree to precarious labour. These are the result of the complicated relationship that exists between capital and labour. The point of departure of the analysis is the Nieboer-Domar hypothesis on the structural origins of slavery, which despite severe criticism, it has been largely remained unchallenged until the present. In Eritrea, colonised by Italy, and Kenya, colonised by England, free wage labour fully developed between the nineteenth and twentieth century. This could be considered the era of the advent of capitalism, with the advent, for a fraction of the working population, of labour relations based on wages. The precarisation of life of free wage workers is also partially analysed in this article.     

Reworking the metabolic rift: La Vía Campesina,agrarian citizenship,and food sovereignty

Amidst increasing concerns about climate change, food shortages, and widespread environmental degradation, a demand is emerging for ways to resolve longstanding social and ecological contradictions present in contemporary capitalist models of production and social organisation. This paper first discusses how agriculture, as the most intensive historical nexus between society and nature, has played a pivotal role in social and ecological change. I explore how agriculture has been integrally associated with successive metabolic ruptures between society and nature, and then argue that these ruptures have not only led to widespread rural dislocation and environmental degradation, but have also disrupted the practice of agrarian citizenship through a series of interlinked and evolving philosophical, ideological, and material conditions. The first section of the paper thus examines the de-linking of agriculture, citizenship, and nature as a result of ongoing cycles of a metabolic rift, as a ‘crucial law of motion’ and central contradiction of changing socio-ecological relations in the countryside. I then argue that new forms of agrarian resistance, exemplified by the contemporary international peasant movement La Vía Campesina's call for food sovereignty, create a potential to reframe and reconstitute an agrarian citizenship that reworks the metabolic rift between society and nature. A food sovereignty model founded on practices of agrarian citizenship and ecologically sustainable local food production is then analysed for its potential to challenge the dominant model of large-scale, capitalist, and export-based agriculture.     

Rethinking public policy in agriculture: lessons from history,distant and recent

This article reviews the histories of agricultural policy in 11 of today's developed countries between the late-nineteenth and the mid-twentieth century and in 10 developing and transition economies since the mid-twentieth century. After discussing the theoretical limitations of the prevailing orthodoxy, the article discusses the history of a wide range of agricultural policies concerning issues like land, knowledge (e.g., research, extension), credit, physical inputs (e.g., irrigation, transport, fertilizers, seeds), farm income stability (e.g., price stabilisation measures, insurances, trade protection), marketing, and processing. The article ends by discussing the policy lessons that may be learned from these historical experiences.     

No hay ganancia en la milpa: the agrarian question,food sovereignty,and the on-farm conservation of agrobiodiversity in the Guatemalan highlands

Although they receive little recognition for their contribution, peasant farmers in the global South play a fundamental role in securing the long-term global food supply. Via their self-sufficient agricultural practices, they cultivate the crop genetic diversity that enables food crops to adapt to changing environmental conditions. In this paper I draw upon empirical data from the Guatemalan center of agricultural biodiversity to investigate the concern that market expansion will displace peasant agriculture and undermine a cornerstone of the global food supply. I find that even though peasants' livelihoods involve multiple forms of market provisioning, they also engage in a Polanyian ‘double movement’ to protect their subsistence-oriented agricultural practices from the potentially deleterious effects of markets. I also investigate the so-called ‘agrarian question’ about the effects of market expansion on the viability of peasant agriculture, finding that although new forms of market provisioning are likely exacerbating rural inequality, the income from market activities actually enables rural Guatemalans to reproduce the conditions for peasant agriculture. Ultimately, I observe that the conservation of agricultural biodiversity and, consequently, global food security are contingent upon the ‘food sovereignty’ of peasant farmers.     

连横《台湾通史》论析：基于学术史的考察

连横一生以搜集、记录、整理、保存、研究台湾历史和文化为职志,著述颇丰,尤以《台湾通史》名世。纵观《台湾通史》的出版史和相关研究的学术史,实与近代以来中国历史进程相契合,其独特的学术价值和现实意义也逐步彰显。20世纪90年代以来,海峡两岸的《台湾通史》研究均进入新的发展阶段,无论视角还是视野、方法还是理论,特别是在学术性或学理性上,都有显著的推进和拓展。     

Chinese state capitalism and neomercantilism in the contemporary food regime: contradictions,continuity and change

ABSTRACT

A significant proportion of critical agri-food literature has, to date, focused on the uneven relations of power between the Global North and the Global South, and the neoliberal characteristics of the corporate food regime. This literature has often overlooked the nuances in varieties of capitalism, particularly in East Asia. China is re-emerging as a powerful state actor in an increasingly multipolar global food system. It is also an important hub of capital, facilitating agribusiness mergers and acquisitions, as well as new East–South and South–South flows of agri-food trade, technology and capital. This paper aims to contribute to understanding state-led capitalism in China and neomercantilist strategies in the agri-food sector. The paper provides a critical analysis of a case study of China's state owned agri-food and chemical companies ‘going global’. It contends that the current food regime is in a period of transition or interregnum – a period of fluidity separating the continuity of successive regimes. Arguably, the analytical contours of a contemporary food regime in transition cannot be adequately comprehended without recognising the incipient importance of state-led capitalism and neomercantilism, and how contemporary socio-political and economic dynamics are reshaping relations of power in the global political economy of food.