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Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 1993, Vol. 20, No. 2 [Whole Issue]
Accounting Historians Journal, 1993, Vol. 20, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 1993, Vol. 20, No. 1 [Whole Issue]
Accounting Historians Journal, 1993, Vol. 20, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Evolution Of Concepts Of Minority Interest, Myrtle W. Clark
Evolution Of Concepts Of Minority Interest, Myrtle W. Clark
Accounting Historians Journal
The FASB is currently addressing issues related to accounting for minority interest as a part of the "entity project". Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vis the development of relevant corporate theories of equity
Contents [1993, Vol. 20, No. 1]; Accounting Historians Journal, The [1993, Vol. 20, No. 1]; Guide For Submitting Manuscripts [1993, Vol. 20, No. 1], Academy Of Accounting Historians
Contents [1993, Vol. 20, No. 1]; Accounting Historians Journal, The [1993, Vol. 20, No. 1]; Guide For Submitting Manuscripts [1993, Vol. 20, 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, Guide for Submitting Manuscripts, Copyright and Reproduction Rights, Submission Fee, and Guidelines on Research.
Internal Control: How It Evolved In Four English-Speaking Countries, David Hay
Internal Control: How It Evolved In Four English-Speaking Countries, David Hay
Accounting Historians Journal
The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to …
Savings And Loan Debacle : The Culmination Of Three Decades Of Conflicting Regulation, Deregulation, And Re-Regulation, Geanie W. Margavio
Savings And Loan Debacle : The Culmination Of Three Decades Of Conflicting Regulation, Deregulation, And Re-Regulation, Geanie W. Margavio
Accounting Historians Journal
The role of the public accounting profession in the savings and loan debacle of the 1980s has recently been the subject of Congressional inquiry and extensive litigation by government agencies, and by angry stockholders and bondholders. These efforts suggest a broad misunderstanding by the public of the causes of the disaster. this paper illustrates that the difficulties which precipitated the crisis were a result of the historical development of the regulatory environment of the savings and loan industry. Examining this regulatory environment helps in understanding the current problems and crises of savings and loans as well as the situation in …
Revolution In Financial Reporting Theory : A Kuhnian Interpretation, Tom Mouck
Revolution In Financial Reporting Theory : A Kuhnian Interpretation, Tom Mouck
Accounting Historians Journal
A Kuhnian perspective is used to explain the transition in financial reporting theory from an economic income perspective to an informational perspective (a transition that Beaver refers to as a revolution), and to examine the subsequent development of the latter. The demise of the economic income perspective (represented by the normative a priorists) is attributed to the lack of a paradigm which could serve to identify research problems and provide methodological guidance. The success of the informational paradigm, on the other hand, is attributed to the fact that it was, in essence, a sub-paradigm of the broader and well-established market …
1992 Accounting Hall Of Fame Induction : David Solomons; Accounting Hall Of Fame Membership [1992], Stephen A. Zeff, Thomas Junior Burns, David Solomons
1992 Accounting Hall Of Fame Induction : David Solomons; Accounting Hall Of Fame Membership [1992], Stephen A. Zeff, Thomas Junior Burns, David Solomons
Accounting Historians Journal
1992 Accounting Hall of Fame Induction: David Solomons with introduction by Stephen A. Zeff (Herbert S. Autrey Professor, Jones Graduate School of Administration, Rice University); Induction citation by Thomas J. Burns (Professor and Chairman, Committee on Accounting Hall of Fame, College of Business, The Ohio State University); Response by David Solomons (Ernst & Young Professor Emeritus, The Wharton School, University of Pennsylvania).
Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 1], Academy Of Accounting Historians
Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research, autumn and winter 1992; Accounting, Auditing and Accountability Journal, 1992 Vol. 5 no. 3; and Contemporary Accounting Research, Spring 1993. Also in included are a call for Papers for Conference on Biographical Research in Accounting and request for submissions for 1993 Vangermeersch Manuscript Award.
Reviews [1993, Vol. 20, No. 1], Patti A. Mills
Reviews [1993, Vol. 20, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Peter Boys and John Freear, Accounting History 1976-1986 Reviewed by Sudarwan; Junichi Chiba, A History of British Financial Accounting Reviewed by Yozo Sakaguchi; Louis Galambos and Joseph Pratt, The Rise of the Corporate Commonwealth Reviewed by Nandini Chandar; Yuji Ijiri and Rona A. Watts, Bill and Ruth Cooper and their Firends Reviewed by Rodney K. Rogers; R.H. Jones, The History of the Financial Control Function of Local Government Accounting in the United Kingdom Reviewed by Leon Hay; Richard Mattessich, Modern Accounting Research: History, Survey, and Guide Reviewed by Stephen J. Young; John T.S. Melzer, Bastion of Commerce …
Contents [1993, Vol. 20, No. 2]; Accounting Historians Journal, The [1993, Vol. 20, No. 2]; Guide For Submitting Manuscripts [1993, Vol. 20, No. 2], Academy Of Accounting Historians
Contents [1993, Vol. 20, No. 2]; Accounting Historians Journal, The [1993, Vol. 20, No. 2]; Guide For Submitting Manuscripts [1993, Vol. 20, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and board, editorial staff and board, subscription information, issue cover page, the table of contents, Guide for Submitting Manuscripts, and Copyright and Reproduction Rights.
Insider Trading And Accounting Reform: The Comstock Case, Glenn A. Vent, Cynthia Birk
Insider Trading And Accounting Reform: The Comstock Case, Glenn A. Vent, Cynthia Birk
Accounting Historians Journal
This paper examines the hypothesis that major episodes of insider trading and business fraud promote accounting reforms. Dur-ing the 1860s and 1870s, the markets for Comstock mining shares reeled from one scandal after another. Eventually these scandals emerged as a leading political issue in California. The frauds contributed significantly to the passage of accounting and financial reporting reforms in 1880. The Comstock episode has implications for modern day instances of insider trading.
History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown
History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown
Accounting Historians Journal
This paper contrasts current and proposed higher-education financial reporting models with financial reporting models developed earlier in this century. The historical review in this paper has current value since the FASB and the GASB are considering major changes in the way that private and public colleges and universities report financial information. The results of the historical review reveal that, through the years, report modelers varied in their concern for user needs and report uniformity. Interestingly, the first higher-education reporting model developed in 1910 and the proposed model developed in 1992 by the FASB both focused on user needs while the …
Accounting For Distribution Costs In The Dennison Manufacturing Company During The 1920s And 1930s, Gloria Vollmers
Accounting For Distribution Costs In The Dennison Manufacturing Company During The 1920s And 1930s, Gloria Vollmers
Accounting Historians Journal
This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.
Writing An Accounting Or Business History: Notes Toward A Methodology, Maurice Duke, Edward N. Coffman
Writing An Accounting Or Business History: Notes Toward A Methodology, Maurice Duke, Edward N. Coffman
Accounting Historians Journal
Historical research in accounting and business includes many subject areas, including the writing of histories of accounting and business firms. Each subject area of historical research must be undertaken by utilizing appropriate research methodology. In this article, a research methodology is presented to assist those interested in writing an accounting or business history.
D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart
D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart
Accounting Historians Journal
The objective of this study is to trace the influence of DR Scott's writings on the development of accounting theory and standard setting. Scott's deductive approach to the development of a conceptual framework for financial accounting and reporting was adopted by accountants on a piecemeal basis from the 1930s to the 1970s. This study traces authoritative pronouncements from the 1930s to provide evidence on Scott's forward looking ability and the influence of his ideas on the subsequent development of accounting theory. The social, economic, and political environment of the 1930s is described to show why a change in accounting standard …
German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston
German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston
Accounting Historians Journal
The purpose of this paper is to examine how the demand for independent audits and the German accounting profession evolved from the late 1800s to the early 1930s despite the absence of competitive market forces. The paper posits that cultural ideologies, specifically with respect to nationalism, paternalism and anti-individualism, provide reasons for the unique configuration of not only the German corporate/banking structures responsible for originating financial reports but the accounting profession that audited them. As the German accounting profession was in an embryonic stage, it was not capable of successfully confronting the corporate/banking alliance to significantly impact financial reporting or …
Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 2], Academy Of Accounting Historians
Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research, special issue, spring, summer, and autumn 1993; Accounting, Auditing and Accountability Journal, 1992 Vol. 5 no. 4,1993 Vol. 6 no. 1 and Vol. 6 no. 2; Contemporary Accounting Research, Fall 1993; Journal of Accounting Case Research, Spring 1994; . Also in included are the guidelines for submission to the Journal of Accounting Case Research; call for Papers for the Accounting Case Writing Competition; call for papers for the Asia-Pacific Journal of Accounting
Data Processing Technology And Accounting: A Historical Perspective, Robert Kee
Data Processing Technology And Accounting: A Historical Perspective, Robert Kee
Accounting Historians Journal
Accounting has evolved over thousands of years from record keeping systems designed to document to systems designed to measure changes in economic activity. Similarly, the technology used to manage economic data has evolved from clay tokens and jars to punched card and computer systems. Throughout their development, changes in data processing technology and accounting frequently have been interrelated. Punched card and computer systems, in particular, have led to significant changes in many of the data management and information system functions of accounting. Current advances in information technology indicate that more profound changes may occur in the future. Insights into how …
Reviews [1993, Vol. 20, No. 2], Patti A. Mills
Reviews [1993, Vol. 20, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Howard Jarausch and Kenneth Hardy, Quantitative Methods for Historians Reviewed by Stephen J. Young; Thomas J. Burns, U.S. Accounting History 1965-1990 Reviewed by Richard Vangermeersch; Hugh M. Coombs and J.R. Edwards, Local Authority Accounting Methods Reviewed by Rowan Jones
Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu
Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu
Accounting Historians Journal
The purpose of this paper is to explore special features of the diffusion of ideas and, subsequently, of innovative practices in Chinese accounting and then to examine early instances of the introduction of auditing. Three general periods of accounting innovation are identified which coincide with the establishment of certain dynasties. Some conclusions are then drawn about the main reasons underlying accounting changes occurred during this long period of time. Also examined are relationships between the long-term evolutionary conditions for the growth of Chinese accounting. Possible phases of development in the present of generally accepted practices of financial accounting and reporting …
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Accounting Historians Journal
This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …
Evolution Of The Profit Concept: One Organization's Experience, Cheryl S. Mcwatters
Evolution Of The Profit Concept: One Organization's Experience, Cheryl S. Mcwatters
Accounting Historians Journal
The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity, as opposed to, proprietary view of accounting.
Accounting History And Empirical Research, Barbara Dubis Merino, Alan G. Mayper
Accounting History And Empirical Research, Barbara Dubis Merino, Alan G. Mayper
Accounting Historians Journal
This paper examines historical methodology and suggests ways accounting history may be made more relevant to contemporary accounting researchers. First there is a brief discussion of the "traditional" accounting history method, the documentary model, and an examination of history methodologies that offer alternatives modes of inquiry. This includes the pattern model and rhetorical analysis. This discussion is brief and focused on only issues examined in subsequent discussion of the empirical research. The discussion of the empirical research, including behavioral research, focuses on three issues: retrodiction, with examples concerning securities legislation; belief transference, with examples concerning the demand for auditing; and …