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Accounting Historians Journal

1989

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Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing Jan 1989

Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing

Accounting Historians Journal

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …

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Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Jan 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Journal

The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …

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Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi Jan 1989

Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi

Accounting Historians Journal

Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and documents. In addition, Professor Kojima emphasized the socio-economical background in his study of accounting history.

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Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck Jan 1989

Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck

Accounting Historians Journal

Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …

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Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker Jan 1989

Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker

Accounting Historians Journal

The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these changes, the accounting community needs to learn how to communicate, adopt and implement changes. This paper discusses an important aspect of the change process, the change agent. The first part of the paper presents an historical example of an important group of international change agents, the Jewish traders of the Middle Ages and early Renaissance. Parallels are then drawn between the Medieval Jewish traders and modern international accounting …

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Canada's Accounting Elite: 1880-1930, Alan John Richardson Jan 1989

Canada's Accounting Elite: 1880-1930, Alan John Richardson

Accounting Historians Journal

This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.

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Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne Jan 1989

Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne

Accounting Historians Journal

His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.

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Reviews [1989, Vol. 16, No. 1], Patti A. Mills Jan 1989

Reviews [1989, Vol. 16, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …

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Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke Jan 1989

Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …

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Accounting Revolutions In Japan, Kyojiro Someya Jan 1989

Accounting Revolutions In Japan, Kyojiro Someya

Accounting Historians Journal

Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …

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Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988

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Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve Jan 1989

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.

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H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt Jan 1989

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.

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History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1989

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.

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Early Accounting: The Tally And Checkerboard, William T. Baxter Jan 1989

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 …

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Accountant And The Investor, George Oliver May Jan 1989

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.

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Reviews [1989,Vol. 16, No. 2], Patti A. Mills Jan 1989

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 …

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Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri Jan 1989

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)

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Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed Jan 1989

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.

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Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians Jan 1989

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.

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