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Articles 1 - 30 of 33
Full-Text Articles in Business
Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]
Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]
Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians
Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], Academy Of Accounting Historians
Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], 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.
Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan
Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan
Accounting Historians Journal
This paper presents the discourse of the "science of accounts" as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term "science of accounts" had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which bookkeeping makes visible. Second, the paper analyzes how this rational institutional myth became institutionalized within the emerging profession's technical journals and its professional organization, the Institute of Accounts. Through reliance on this scientific foundation, the newly emerging profession could gain greater social legitimacy, leading to the first CPA …
U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians
U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj
Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj
Accounting Historians Journal
This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing …
First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross
First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross
Accounting Historians Journal
Wisconsin's first attempt to pass legislation certifying accountants occurred in 1901, the beginning of the La Follette era. Overwhelmed by the issues of the day, this first bill died and another was not introduced until the incorporation of the Wisconsin Association of Accountants in 1905. Subsequent legislation failed to pass each year until 1913 when a bill was finally signed by Governor Francis McGovern. The details of these efforts hint at political rivalries and professional dedication. This paper attempts to relate not only the documentary history of these bills, but also to convey a sense of the underlying debates.
John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd
John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd
Accounting Historians Journal
This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, …
In Memorium Professor Louis Goldberg, Lee D. Parker
In Memorium Professor Louis Goldberg, Lee D. Parker
Accounting Historians Journal
Professor Lou Goldberg, emeritus professor at the University of Melbourne, died at the age of 89 years on October 18, 1997 at his home in Melbourne. He has the distinction of being the first full-time lecturer and professor in accounting in Australia, serving his entire academic career at the University of Melbourne. An Australian pioneer in financial accounting theory, with strong interests in Australian accounting history, he will be particularly remembered for his 1965 American Accounting Association monograph, An Inquiry into the Nature of Accounting. Professor Goldberg remained a dedicated scholar, researcher, and writer to the end of his life, …
Labor-Based Explanation For Accounting Innovation In A Late Nineteenth Century American Corporation, Rodney R. Michael, Paul A. Nelson
Labor-Based Explanation For Accounting Innovation In A Late Nineteenth Century American Corporation, Rodney R. Michael, Paul A. Nelson
Accounting Historians Journal
In 1888, the Quincy Mining Company changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone. Instead, this paper attributes the new procedures to the transformation of American labor that characterized the last part of the 19th century. It is argued that the accounting changes reflect a realignment of the organizational relationship between management and labor. Through a contextual examination of a 19th century accounting innovation, this paper provides insights to the social and cultural influences upon accounting processes.
Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich
Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich
Accounting Historians Journal
This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium B.C. to the 3rd millennium b.c. featured the use of proto-cuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously made hypothesis [Mattessich, 1987] that the inserting of tokens into a clay container during the last phase of token accounting corresponded to debit entries, while the impressing of tokens on the surface of the …
Ahj Ad Hoc Reviewers [1998]; Ad Hoc Reviewers [1998], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [1998]; Ad Hoc Reviewers [1998], Academy Of Accounting Historians
Accounting Historians Journal
A list ad hoc reviewers pressed into service as occasioned when the expertise of the editorial board was challenged or when the time commitment of its members was overextended.
Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich
Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich
Accounting Historians Journal
In the following, the corrected version of Table 1 to the above-mentioned paper [Mattessich, 1998] is shown. The author apologizes for having supplied (on p. 16) an obsolete version (based on incorrect conversion rates). In consequence, the figures of this table did not match with the figures of the first 17 lines of the commentary in the subsequent section, "UNEXPLAINED DISCREPANCIES AND OTHER ITEMS TO BE CLARIFIED" (p. 17). The present version does match this original commentary (a proof that two versions of the table got switched erroneously). However, I ask the reader to regard my interpretations of Nissen et …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson
Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson
Accounting Historians Journal
The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are discussed, as are the solutions offered by …
Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians
Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen
Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen
Accounting Historians Journal
This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the Chinese government officially designated it as the standard bookkeeping method. Rather than taking a narrow technical perspective, this paper examines many historical events that shaped bookkeeping methods in China from a broad socioeconomic and political viewpoint. The story of debit-credit bookkeeping in China exemplifies how accounting is intertwined with the political and socioeconomic environment in which it exists.
Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore
Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore
Accounting Historians Journal
This paper traces the development of five taxation types in the Bible : income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.
Accounting Hall Of Fame 1997 Induction: John Campbell Burton; Accounting Hall Of Fame 1997 Induction: Thomas Junior Burns, Donald J. Kirk, Daniel L. Jensen, John C. Burton
Accounting Hall Of Fame 1997 Induction: John Campbell Burton; Accounting Hall Of Fame 1997 Induction: Thomas Junior Burns, Donald J. Kirk, Daniel L. Jensen, John C. Burton
Accounting Historians Journal
For John Cambell Burton's induction, Remarks were made by Donald J. Kirk, Columbia University, and the Citation was written by Dnaiel L. Jensen, The Ohio State University, and read by Donald J. Kirk with a Response by John C. Burton, Columbia University. For Thomas Junior Burns' induction, the Citation was written by Daniel L. Jensen, The Ohio State University, and read by Andrew D. Bailey, Jr., University of Illinois at Urbana-Champaign.
U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians
U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians
Accounting Historians Journal
Critical and traditionalist historians have written extensively on U.S. accounting themes and topics during the past quarter century. It is in an effort to enrich and expand this outpouring that a special issue of Accounting, Business & Financial History will be dedicated. Papers are invited from authors of all nationalities, although topics should focus either specifically on U.S. developments or on comparative studies between the U.S. and other countries. The following listing of suggested subject areas is not intended to be all-inclusive.
Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez
Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez
Accounting Historians Journal
This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …
Accounting History: Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting History: Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Book Reviews [1998, Vol. 25, No. 1], Academy Of Accounting Historians
Book Reviews [1998, Vol. 25, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: Rafael Donoso-Anes, Una Contribucion a la Historia de la Contabilidad. Analisis de las Practicas Contables Desarrolladas por la Tesoreria de la Casa de la Contratacion de las Indias en Sevilla, 1503-1717 Reviewed by Esteban Hernandez-Esteve; New York State Society of CPAs: Celebrating a Century of Integrity Reviewed by Julia Grant; Michael Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason Reviewed by Paul F. Williams; George J. Staubus, Economic Influences on the Development of Accounting in Firms Reviewed by Robert J. Bricker; Donald E. Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today …
Point/Counterpoint, Academy Of Accounting Historians
Point/Counterpoint, Academy Of Accounting Historians
Accounting Historians Journal
AHJ is pleased to announce this new feature to commence with the December 1998 issue. In the first instance, point/ counterpoint will provide a forum to challenge the conclusions drawn by authors whose work has appeared in AHJ. However, other items of scholarly critique are also welcomed. Contributors may wish to challenge the findings of books that have been reviewed in AHJ. Dialogue is encouraged with authors whose work has appeared in other academic journals so long as the subject matter is historical in nature. Point/counterpoint will be edited by Professor Thomas N. Tyson of St. John Fisher College. Submissions …
Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford
Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford
Accounting Historians Journal
When the editor of this journal wrote me in mid-1997, he invited me, as the Financial Accounting Standards Board's (FASB) most recent former chairman, to write a retrospective of the Board's activities to date. The 25th anniversary of the FASB in 1998 just happens to coincide with the 25th anniversary of The Academy of Accounting Historians so it seemed logical to publish an overview of the FASB's history at the same time that The Academy itself was celebrating. I told the editor that such an effort was probably beyond my capabilities (I am not an historian!) and available time. So …
From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich
From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich
Accounting Historians Journal
The major object of this paper is to present evidence for arguing that the highly developed Hindu accounting tradition, beginning with Kautilya's Arthasastra about 300 b.c., or even earlier, may have had a part in the more receptive attitude of medieval Indian mathematicians, compared to Europeans, in accepting negative numbers. The Hindus justified this attitude by arguing that having a debt is the inverse of possessing an asset; thus, attributing a negative number to a debt but a positive one to an asset. To advance the argument, the paper shows that the accounting aspect of debt is at least as …
Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell
Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell
Accounting Historians Journal
The paper analyzes the discordant reactions of labor to the introduction of uniform costing in the British printing industry during the early 20th century. The paper reveals that trade unions assisted employers in the quest for a costing-based solution to the inveterate problem of excessive price competition in the printing sector. At the same time, rank-and-file unionists were fearful of the exploitative potential of one element of the prescribed costing solution : time recording. It is shown that labor hostility was sited at the point where costing converged with scientific management in the organization. Evidence is presented which confirms the …
Book Reviews [1998, Vol. 25, No. 2], Academy Of Accounting Historians
Book Reviews [1998, Vol. 25, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: Garry Carnegie, Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting Reviewed by Jan R. Heier; Frank L. Clarke, Graeme W. Dean, and Kyle G. Oliver, Corporate Collapse: Regulatory, Accounting and Ethical Failure Reviewed by Peter Foreman; Richard K. Fleischman and Lee D. Parker, What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 Reviewed by Gweneth Norris; Stephen P. Walker and Falconer Mitchell (eds.), Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 Reviewed by Gary P. Spraakman.
Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl
Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl
Accounting Historians Journal
If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …