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- Academy of Accounting Historians (3)
- 1845-1852; Nozick (1)
- 1852-1903 -- Portraits (1)
- 1852-1903; Haskins (1)
- 1917- (1)
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- 1929- -- Portraits; Cook (1)
- 1940- -- Portraits;University of Mississippi; Meador (1)
- Academy of Accounting Historians -- Committees (1)
- Academy of Accounting Historians -- Congresses; Flegm (1)
- Academy of Accounting Historians -- Congresses; Merrill (1)
- Academy of Accounting Historians. Meeting (2000: Indianapolis (1)
- Academy of Accounting Historians. Meeting (2001 : St. Louis (1)
- Academy of Accounting Historians; Graves (1)
- Accounting (1)
- Accounting -- History (1)
- Accounting -- History -- Bibliography (1)
- Accounting -- History -- Methodology; Accounting -- Technological innovations (1)
- Accounting -- Study and teaching -- History; DuBois (1)
- Accounting -- Study and teaching; Accounting -- History (1)
- Adrianne E. -- Portraits; Ryan (1)
- Agricultural industries (1)
- Agriculture (1)
- Amanda. The Gentleman's Daughter: Women's Lives in Georgian England; England -- Social conditions -- 18th century; Women accountants (1)
- American Institute of Certified Public Accountants. Special Committee on Research Program; Accounting -- Standards -- United States -- History (1)
- Amos K. (1)
- And utopia; Accounting -- History -- Research (1)
- Auditing -- Canada -- History (1)
- Beresford. Professional Accountants: An Historical Sketch (1)
- Chambers (1)
- Charles Waldo (1)
Articles 1 - 30 of 48
Full-Text Articles in Business
Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu
Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu
Bullion
The subject I have been asked to reflect on is important and somewhat provocative given the potential significance of foreign capital in the development process and the implied doubt the topic raises about the capacity of banks to manage their portfolios on accessing external finance. With regard to financing tenors, it is pertinent to point out that the tenor of liabilities of most banks in Nigeria and Africa is short. The paper has focused on the various discussions about the conditions for good governance, which raises questions about the structure and functioning of the state, its relationship to society and …
Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians
Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians
Accounting Historians Notebook
The annual pre-American Accounting Association Conference of the Academy of Accounting Historians was co-sponsored and coordinated by The School of Accountancy at Georgia State University. Presented in the Student Center under the able direction of Elliott Slocum and Ram Sriram, the Saturday conference featured eight papers and spirited discussion.
Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves
Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves
Accounting Historians Notebook
No abstract provided.
Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson
Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson
Accounting Historians Notebook
No abstract provided.
Past: Prologue For The Future, Robert H. Colson
Past: Prologue For The Future, Robert H. Colson
Accounting Historians Notebook
As often occurs when someone retires from a position, my predecessor, Jim Craig, left behind as many things as possible to ease the transition of his successor. Among the items that have waited patiently for my attention is a desk drawer filled with cassette tapes of past interviews and symposia. Journal Editor Tom Morris and I went through these tapes and initially decided to discard them because their journalistic purpose had been fulfilled. They had been used to clarify points in interviews and symposia before their publication in the Journal. Because the published version becomes the formal, public record of …
Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians
National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians
Accounting Historians Notebook
The largest and most prestigious accounting library collection in the world : that of the American Institute of Certified Public Accountants (AICPA) : has arrived at The University of Mississippi (UM) to be housed permanently in the John Davis Williams Library.
Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz
Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz
Accounting Historians Notebook
Integrating accounting history into the classroom is one way to motivate students in financial accounting courses, to help them gain an appreciation of the evolution of accounting, and to challenge them to conceptualize and think constructively [Bloom and Collins, 1988; Coffman et al., 1993]. This paper presents examples of some familiar and some unfamiliar business and accounting concepts as they were taught in the early-nineteenth century to help accounting students and faculty members to gain further insight into how today's practices evolved.
Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves
Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves
Accounting Historians Notebook
No abstract provided.
Hundred Years Of Life Of Rivista Italiana Di Ragionerta E Di Aziendale, Academy Of Accounting Historians
Hundred Years Of Life Of Rivista Italiana Di Ragionerta E Di Aziendale, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians
Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians
Accounting Historians Notebook
The Year 2000 Research Conference of the Academy of Accounting Historians was held in conjunction with The Ohio State University on November 9 - 11, 2000 to celebrate the fiftieth anniversary of the Accounting Hall of Fame. The conference, titled "Challenges and Achievements in Accounting during the Twentieth Century," looked at how the accounting profession has responded to change during the Twentieth Century. Conference attendees were welcomed by Dean Joseph A. Alutto of the Fisher College of Business and opening remarks were made by President William E. Kirwan of The Ohio State University.
Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington
Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington
Accounting Historians Notebook
No abstract provided.
Committee Members -- 2001, Academy Of Accounting Historians
Committee Members -- 2001, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2001, Vol. 24, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2001, Vol. 24, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians
History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
9th World Congress Of Accounting Historians, Melbourne, Australia, 30 July-2 August 2002. Call For Papers, Academy Of Accounting Historians
9th World Congress Of Accounting Historians, Melbourne, Australia, 30 July-2 August 2002. Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Minutes Of The Meeting Of Officers And Trustees: Academy Of Accounting Historians, April 15, 2000, Indianapolis, In; Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Academy Of Accounting Historians, August 12, 2000, Philadelphia, Pa, Gary P. Spraakman, Kathleen E. Sinning
Minutes Of The Meeting Of Officers And Trustees: Academy Of Accounting Historians, April 15, 2000, Indianapolis, In; Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Academy Of Accounting Historians, August 12, 2000, Philadelphia, Pa, Gary P. Spraakman, Kathleen E. Sinning
Accounting Historians Notebook
No abstract provided.
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
From The Editor, Stephen P. Walker
From The Editor, Stephen P. Walker
Accounting Historians Journal
In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, 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.
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Historians Journal
For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Accounting Historians Journal
The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Historians Journal
For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Accounting Historians Journal
This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional acÂÂcounting techniques and the cost accounting system into an intriÂÂcate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Accounting Historians Journal
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.