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Full-Text Articles in Business

Who Was Who In Accounting In 1909?, Williard E. Stone Jan 1975

Who Was Who In Accounting In 1909?, Williard E. Stone

Accounting Historians Journal

A list of the forty-six accountants who were authors or consultants for the seven volume encyclopedia -- Accountancy and Business Management published by the American Technical Society in 1909


It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts Jan 1975

It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts

Accounting Historians Journal

Indeed the challenges facing accounting historians--namely to initiate meaningful applications of quantitative analysis, to recapture a "lost century" of accounting history and to build toward a more complete literature about the history of accounting thought and development--will come to be met in time.


In All My Years, Eric Louis Kohler Jan 1975

In All My Years, Eric Louis Kohler

Accounting Historians Journal

A quick summary of Eric L. Kohler's observations, participation, and survival in the midst of dynamic undercurrents during the 1920's and early 1930's, featuring the reform work of Durand W. Springer, Arthur Andersen, and the American Association of University Instructors of Accounting.


Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes] Jan 1975

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes


For Example...The Value Of Pretending, Gary John Previts Jan 1975

For Example...The Value Of Pretending, Gary John Previts

Accounting Historians Journal

Communicating analytical and explanatory notions via examples is largely dependent upon characterization of popular knowledge. Analogies are but one of the important ways of conveying "meaning" in an expression.


Common Costs And Business Decisions: An Historical Note, Basil S. Yamey Jan 1975

Common Costs And Business Decisions: An Historical Note, Basil S. Yamey

Accounting Historians Journal

Almost contemporaneously with The Wealth of Nations, a treatise on bookkeeping and accounts was published which shows a lucid awareness of several cost issues, especially of the futility of attempting to allocate common or joint cost. This book is Robert Hamilton's An Introduction to Merchandise.


Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy Jan 1975

Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy

Accounting Historians Journal

Franklin's autobiography contains an interesting reference to the "knowledge of accounts." An extract from Chapter VI, Self-Educuation, of the autobiography is quoted.


In All My Years, Oswald Nielsen Jan 1975

In All My Years, Oswald Nielsen

Accounting Historians Journal

Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and practicing sectors of the accounting profession. Certain conspicuous aspects of these transitions will be reviewed here, more in terms of the broad facets without strict recognition of the overlaps in their chronology.


Accounting Hall Of Fame, Thomas Junior Burns Jan 1975

Accounting Hall Of Fame, Thomas Junior Burns

Accounting Historians Journal

The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Administrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. This year the 35th accountant has been elected to the Hall.


In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove Jan 1975

In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove

Accounting Historians Journal

Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics for Accountants.


Speculation On The Origins Of Accounting, F. M. W. Hird Jan 1975

Speculation On The Origins Of Accounting, F. M. W. Hird

Accounting Historians Journal

A speculative historical or anthropological overview of the prehistory and early history of accounting from Cro-Magnon through the thirteenth century.


Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir Jan 1975

Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir

Accounting Historians Journal

The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule-making efforts of the Accounting Principles Board. At this early juncture in the FASB's tenure, it seem appropriate for those interested in accounting history to: (1) consider the possibilities for their participation in the on-going work of the FASB; and (2) take note of the sources …


Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin Jan 1975

Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin

Accounting Historians Journal

The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2) major upheavals of the international monetary system, (3) run-away inflation with significant differences in the inflation rates of various countries, (4) relatively minor international operations in comparison with today's multitude of significant multinational business linkages, and (5) a perception of international operations as being "foreign"-in the original sense of that word-to U. S. companies.


Announcement [1975, Vol. 2, Nos. 1-4] Jan 1975

Announcement [1975, Vol. 2, Nos. 1-4]

Accounting Historians Journal

Announcements are: List of Working Papers Series; Advertisements for Selected Classics of Bookkeeping and The History of Accounting, A Reprint Collection; Third Annual Business Meeting; Papers received; Nomination Notice; Brochure available; Dues notice; Business historians meet; Teaching accounting history?; Publication; SEAAA meet; International meeting; Academy events; Can you help????; 2nd congress set for 1976; Johnson to edit reviews; Annual meeting.


History And Human Nature, Leonard Spacek Jan 1975

History And Human Nature, Leonard Spacek

Accounting Historians Journal

Speech given by Leonard Spacek on the occasion of his induction into the Accounting Hall of Fame.


Historical Studies In Recent Years In Japan, Kojiro Nishikawa Jan 1975

Historical Studies In Recent Years In Japan, Kojiro Nishikawa

Accounting Historians Journal

Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite peculiarly in the modern nation of Japan. Yet Japanese accounting historians have not directed a great deal of their research toward these matters perhaps because they consider them too provincial. Nonetheless it would appear that more Japanese accounting scholars must accept the challenge of doing research into these matters in the years to come.


Other Features Jan 1975

Other Features

Accounting Historians Journal

Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.


Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik Jan 1975

Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik

Accounting Historians Journal

Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.


Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson Jan 1975

Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson

Accounting Historians Journal

Abstracts of: The Behavioral Implications of the Stewardship Concept and Its Effects on Financial Reporting by Rosita Chen; Product Costing Under Conditions of Idle Plant Capacity by Edwin Bartenstein; The Impact of Blue-sky Regulations on the New Issues Market for Corporate Securities: Implications and Evidence by Courtenay Stone.


Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson Jan 1975

Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson

Accounting Historians Journal

Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, reviewed by M. C. Wells; Thomas J. Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience, reviewed by Paul Frishkoff; William Woodruff, America's lmpact on the World: A Study of the Role of the United States in the World Economy, 1750-1970, reviewed by Robert MacKenzie;Janet Pryce-Jones, (compiler) and R. H. Parker, (annotator), …


It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni Jan 1975

It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni

Accounting Historians Journal

Professor Arnold J. Toynbee, one of the most outstanding intellectual figures of our time, died in October at the age of eighty-six. His vast erudition, accompanied with astonishing industry and magnificent style, made him a prolific writer on numerous and disparate subjects--ranging from works on the Armenian genocide of 1915 to his well-known twelve-volume work, A Study of History. Alongside his scholarly achievements, Toynbee worked for his government during both World Wars and was a member of the British delegation to the Paris peace conferences in 1919 and 1945.


Interim Report Of The Research Committee, Konrad W. Kubin Jan 1975

Interim Report Of The Research Committee, Konrad W. Kubin

Accounting Historians Journal

The Research Committee was charged to establish topics and relative priorities for sponsored and personal historical research over the short term (3 to 5 years) such that the widest benefit would accrue to the accounting discipline. Appropriate methodologies for research in accounting history were also to be identified and evaluated.