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Articles 1 - 30 of 47
Full-Text Articles in Business
Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean
Accounting Historians Notebook
The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion …
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Accounting Historians Notebook
Today, just as in 1935, there appears to be a fundamental belief in American society that those who have worked and made contributions into a retirement system should have some assurance that they will not be left unprotected by our government once they have reached an age where they cannot work. The problem we are facing as a society is one of determining how to offer retirees income protection while not taxing our shrinking working population too heavily. There are many proposals being debated on how to fix the system, but before decisions are made on how to restructure our …
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Accounting Historians Notebook
No abstract provided.
Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren
Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren
Accounting Historians Notebook
Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Accounting Historians Notebook
Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.
First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka
First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka
Accounting Historians Notebook
The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …
Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher
Accounting Historians Notebook
No abstract provided.
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 1], Academy Of Accounting Historians
Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe
It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe
Accounting Historians Journal
No abstract provided.
In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians
In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians
Accounting Historians Journal
Bill, we will miss thee.
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Accounting Historians Journal
This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …
Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon
Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon
Accounting Historians Journal
Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the …
Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis
Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis
Accounting Historians Journal
Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of cooperative associations survive from the early 18th century. The Mun Clan Association accounts are examined to reveal their organizing principles and accuracy. The accounts demonstrate a highly accurate system that was intermediate between single-entry and double-entry accounting. While they are not from a commercial house, the accounts display sophisticated bookÂÂkeeping techniques designed to maximize rationality within a Confucian moral economy.
18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians
18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier
America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier
Accounting Historians Journal
In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because the railroads felt they were already recognizing physical depreciation through the current system. The ICC, however, was looking at the concept of economic depreciation to match the cost of equipment with revenue over the life of the asset in much the same way that industry was beginning to account for its fixed assets. Such economic depreciation, it was felt, would give the rate-setting ICC more …
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …
Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians
Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.