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Articles 91 - 101 of 101
Full-Text Articles in Business
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Accounting Historians Journal
Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
Accounting Historians Journal
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
Accounting Historians Journal
This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
Early Accounting: The Tally And Checkerboard, William T. Baxter
Early Accounting: The Tally And Checkerboard, William T. Baxter
Accounting Historians Journal
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching "foil" and "stock" (hence our "stock market"). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval …
Accountant And The Investor, George Oliver May
Accountant And The Investor, George Oliver May
Accounting Historians Journal
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Historians Journal
1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Accounting Historians Journal
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Woman C.P.A.
No abstract provided.
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
Woman C.P.A.
No abstract provided.