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Accounting Historians Journal

1997

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Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue] Jan 1997

Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue] Jan 1997

Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Announcement [1997, Vol. 24, No. 1], Academy Of Accounting Historians Jan 1997

Announcement [1997, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Journal of the Canadian Academic Accounting Association announces the 12th CAR confernce November 1-2, 1997. Table of Contents for Accounting and Finance, Vol. 36, no. 1 (May 1996) and Vol. 36, no. 2 (Nov. 1996; Table of contents for Contemporary Accounting Research, Vol. 14, no. 2 (Summer 1997)

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Contents [1997, Vol. 24, No. 2]; Accounting Historians Journal, The [1997, Vol. 24, No. 2]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 2], Academy Of Accounting Historians Jan 1997

Contents [1997, Vol. 24, No. 2]; Accounting Historians Journal, The [1997, Vol. 24, No. 2]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 2], 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, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.

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Use Of Historical Data In Accounting Research: The Case Of The American Sugar Refining Company, Robert J. Bricker, Kevin Brown Jan 1997

Use Of Historical Data In Accounting Research: The Case Of The American Sugar Refining Company, Robert J. Bricker, Kevin Brown

Accounting Historians Journal

In 1908, the American Sugar Refining Company (ASR) reversed its long-held policy of secrecy as to its financial condition and performance. Prior work, applying contemporary capital market methods to ASR security price data of that period, has suggested a value to ASR shareholders of this policy reversal. This paper examines the historical record of that time and presents additional evidence on this matter, particularly in terms of identifying potentially confounding events occurring during the period under study. The results of this analysis suggest a difficulty in attributing observed abnormal returns to ASR's secrecy policy reversal on the basis of the …

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Agent's Reputation, Accounting And Costing In Organisational Control Structures, Tom Mclean Jan 1997

Agent's Reputation, Accounting And Costing In Organisational Control Structures, Tom Mclean

Accounting Historians Journal

This paper examines the roles of accounting and costing in the management of coal mining during the Industrial Revolution in Britain, and considers the impact of the agent's reputation in the development and use of these systems.

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Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch Jan 1997

Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch

Accounting Historians Journal

The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board …

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Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster Jan 1997

Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster

Accounting Historians Journal

An earlier article reviewed income smoothing in literature published up through 1953. This article extends that review through 1965, the year preceding the publication of the first modern empirical earnings management studies. The focus of this article is on the 1964 Gordon article which was the stimulus for those early income smoothing studies that began to appear in 1966 and marked the beginning of modern empiricism in accounting literature. Critical reading of Gordon's article suggests that he drew upon both earlier accounting and economics literature in formulating his theory of income smoothing. Review of the relevant earlier literature demonstrates that …

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Influence Of Scottish Accountants In The United States: The Early Case Of The Society Of Accountants In Edinburgh, T. A. Lee Jan 1997

Influence Of Scottish Accountants In The United States: The Early Case Of The Society Of Accountants In Edinburgh, T. A. Lee

Accounting Historians Journal

This study represents part of a long-term research program to investigate the influence of U.K. accountants on the development of professional accountancy in other parts of the world. It examines the impact of a small group of Scottish chartered accountants who emigrated to the U.S. in the late 1800s and early 1900s. Set against a general theory of emigration, the study's main results reveal the significant involvement of this group in the founding and development of U.S. accountancy. The influence is predominantly with respect to public accountancy and its main institutional organizations. Several of the individuals achieved considerable eminence in …

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Contents [1997, Vol. 24, No. 1]; Accounting Historians Journal, The [1997, Vol. 24, No. 1]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 1], Academy Of Accounting Historians Jan 1997

Contents [1997, Vol. 24, No. 1]; Accounting Historians Journal, The [1997, Vol. 24, No. 1]; Guide For Submitting Manuscripts [1997, Vol. 24, 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, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.

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Early Efforts Of The U.S. Public Accounting Profession To Investigate The Use Of Statistical Sampling, James Joseph Tucker, Frank C. Lordi Jan 1997

Early Efforts Of The U.S. Public Accounting Profession To Investigate The Use Of Statistical Sampling, James Joseph Tucker, Frank C. Lordi

Accounting Historians Journal

The study suggests that the AICPA's efforts to investigate the use of statistical sampling appear to have been catalyzed by the confluence of the growing dissatisfaction with the traditional approach to sampling and the widespread recognition of the benefits of statistical sampling which were being realized in other professions and in industry. The fact that large corporations had begun to use statistical sampling in accounting and auditing lent additional urgency to the need to address the issue. In addition, some doubted the tenability of traditional sampling if challenged in court by a statistician. The study also examines the research efforts …

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Book Reviews [1997, Vol. 24, No. 1], Academy Of Accounting Historians Jan 1997

Book Reviews [1997, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: W. T. Baxter, Accounting Theory Reviewed by Jeanette M. Sanfilippo; Michael Chatfield and Richard Vangermeersch, Eds., The History of Accounting: An International Encyclopedia Reviewed by Michael Gaffikin; Edward N. Coffman and Daniel L. Jensen, Eds., T. Coleman Andrews: A Collection of His Writings Reviewed by Robert Bloom; T.A. Lee, A. Bishop and R.H. Parker, Eds., Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli Reviewed by Kathleen Cooper; Ahmed Riahi-Belkaoui, Accounting, a Multiparadigmatic Science Reviewed by Nola Buhr; Terry K. Sheldahl, Ed., Eighteenth-Century Book-keeping: Twelve Encyclopedia Articles Reviewed by Robert Williams.

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Accounting History: The Contribution Of Osamu Zojima, John K. Courtis Jan 1997

Accounting History: The Contribution Of Osamu Zojima, John K. Courtis

Accounting Historians Journal

In 1987, Professor Kojima published his 16 chapter Japanese version of Introduction to Accounting History. His intention was to prepare an English translation, but he died on 21 February 1989 from cardiac infarction having reached the middle of the 13th chapter with an unfinished handwritten first draft. After this draft was subsequently typed, the unfinished portion of the English translation was completed by Mr E. Usami. Consultation with Professor B. S. Yamey resulted in the correction of errors by Professor Kojima's loyal colleagues, Professors Yoshihiro Hirabayashi (Osaka City University), Hiroyasu Okitsu (Kinki University) and Tsuneo Nakano (Kobe University). The translation …

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Ad Hoc Reviewers 1997; Announcement [1997, Vol. 24, No. 2], Academy Of Accounting Historians Jan 1997

Ad Hoc Reviewers 1997; Announcement [1997, Vol. 24, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Accountiang and Business Research, Vol. 27, no. 4 (Autumn 1997); Table of contents Contemporary Accountiang Research, Vol. 14, no. 3 (Faull 1997)

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Accounting Hall Of Fame Induction: Charles Arthur Bowsher; Accounting Hall Of Fame Induction: Donald James Kirk; Accounting Hall Of Fame Induction: William Henry Beaver, Daniel L. Jensen, Charles A. Bowsher, Paul Kolton, Donald James Kirk, Charles T. Horngren, William H. Beaver Jan 1997

Accounting Hall Of Fame Induction: Charles Arthur Bowsher; Accounting Hall Of Fame Induction: Donald James Kirk; Accounting Hall Of Fame Induction: William Henry Beaver, Daniel L. Jensen, Charles A. Bowsher, Paul Kolton, Donald James Kirk, Charles T. Horngren, William H. Beaver

Accounting Historians Journal

For Charles Arthur Bowsher's induction, the Citation was written by Daniel L. Jensen, Professor , The Ohio State University and read by Arhtur R. Wyatt, professor, University of Illinois and a Rseponse was made by Charles A. Bowsher. For Donald James Kirk's induction, Remarks were made by Paul Kolton, the Citation written by Daniel L. Jensen, Professor, Fisher College of Business, The Ohio State University and read by Paul Kolton, Stamford, Connecticut and a Response made by Donald James Kirk. For the induction of William Henry Beaver, the Remarks were made by Charles T. Horngren, Professor, Stanford University, Hall of …

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Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson Jan 1997

Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson

Accounting Historians Journal

In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …

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In Memorium Mary Ellen Decoste, Academy Of Accounting Historians Jan 1997

In Memorium Mary Ellen Decoste, Academy Of Accounting Historians

Accounting Historians Journal

Mary Ellen DeCoste, a doctoral student at UNT, served as Associate Editor of AHJ from 1994 until her untimely death on April 15, 1997. She brought the same indomitable spirit to that task, despite trying circumstances, that she did to all of her work. Mary Ellen was trained as a mathematician and worked as a research scientist at MIT for many years until the death of her oldest son in the Gulf War prompted a career change. She brought a keen analytic mind, a love of learning, and a pure joy in teaching to our doctoral program. She brightened everyone's …

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Defining Auditor's Responsibilities, Joni J. Young Jan 1997

Defining Auditor's Responsibilities, Joni J. Young

Accounting Historians Journal

This paper explores the efforts of the audit profession to dominate definitions of their roles and responsibilities throughout the last two decades. The paper considers alternative definitions of these roles and responsibilities as forwarded by others and the justifications and defenses provided by auditors to legitimize their conceptions of these matters.

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Reexamination Of The Development Of The Accounting Profession - Critical Events From 1912-1940, Ram S. Sriram, Gloria Vollmers Jan 1997

Reexamination Of The Development Of The Accounting Profession - Critical Events From 1912-1940, Ram S. Sriram, Gloria Vollmers

Accounting Historians Journal

This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually …

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S. Paul Garner: Accountancy's Ambassador To The World, Gary John Previts, William D. Samson Jan 1997

S. Paul Garner: Accountancy's Ambassador To The World, Gary John Previts, William D. Samson

Accounting Historians Journal

Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of our academic community. Born in 1910, he studied at Duke University, then briefly as a non degree student at Columbia before teaching and then entering the Ph.D. program at the University of Texas at Austin. At Texas, under the direction of George Hillis Newlove, he focused upon accounting. His interest in history had been kindled by a noted economic historian Earl J. Hamilton, under whom Garner had studied at Duke. His first post doctoral appointment would be his lifelong …

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Book Reviews [1997, Vol. 24, No. 2], Academy Of Accounting Historians Jan 1997

Book Reviews [1997, Vol. 24, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Jonathan Barron Baskin and Paul J. Miranti, A History of Corporate Finance Reviewed by Raj Aggarwal; Garry D. Carnegie and Peter W. Wolnizer, Eds., Accounting History Newsletter 1980-1989 and Accounting History 1989-1994 Reviewed by Michael E. Scorgie; Alfred W. Crosby, The Measure of Realty: Quantification in Western Europe, 1250-1600 Reviewed by Richard K. Fleischman; Alan J. Richardson, Ed., Disorder and Harmony: 20th Century Perspectives on Accounting History, Selected Papers from the Seventh World Congress of Accounting Historians, Reviewed by Vaughan Radcliffe; Kyojiro Someya, Japanese Accounting: A Historical Approach Reviewed by Robert Bloom; Atsuo Tsuji and Paul Garner, …

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Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker Jan 1997

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker

Accounting Historians Journal

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …

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