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- 1888-; Institute of Chartered Accountants of England and Wales. Recommendations on Accounting Principles; Great Britain. Laws (1)
- 1948 (1)
- Accounting -- Middle East -- History (1)
- Accounting -- Scotland -- History; Accountants -- Scotland -- Biography; Prosopography; Accountants -- Scotland -- Biography (1)
- Banks and banking -- Spain -- State supervision; Banks and banking -- Spain -- Accounting; Financial statements -- Spain (1)
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- England -- Rural conditions; Inclosures -- England -- History; Landlord and tenant -- England -- History; Farm rents -- England -- History (1)
- Etc. Companies act (1)
- Evolutionary psychology; Cognition and culture; Brain -- Evolution; Writing -- History; Accounting -- Iraq -- History (1)
- Favaro (1)
- French newspapers -- France -- History; Taxation -- France -- History; Press and politics -- France -- History (1)
- Great Britain -- Colonies -- America -- Financial questions; Currency question -- United States -- History; Barter -- History; Credit -- History; Bookkeeping -- History (1)
- Great Britain. Board of Trade. Committee on Company Law Amendment; Cohen Committee on Company Law Amendment; Cohen (1)
- Kautalya; Accounting -- India -- History (1)
- Lionel Leonard (1)
- R. Storia della Musica; Accounting -- Historiography; Music -- Historiography; Accounting -- History -- Methodology (1)
- Single entry bookkeeping; Hasbrouck family (1)
- Sir (1)
- Statutes (1)
- Utopias -- Accounting;Utopias -- Paraguay; New Australia; Cosme (1)
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Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]
Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]
Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens
Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens
Accounting Historians Journal
Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned …
Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians
Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], 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.
Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards
Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards
Accounting Historians Journal
This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …
Observations On Money, Barter And Bookkeeping, William T. Baxter
Observations On Money, Barter And Bookkeeping, William T. Baxter
Accounting Historians Journal
Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this unusual situation. They show that the lack of money was a severe handicap that hindered and distorted trade, but that the colonists to some extent overcame it with the aid of ingenious ledger entries. These culminated in payment by credit transfers in the books of third parties. Such transactions lead to a discussion of the nature of money.
Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck
Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck
Accounting Historians Journal
Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …
Accounting And The Pursuit Of Utopia: The Possibility Of Perfection In Paraguay, Warwick Funnell
Accounting And The Pursuit Of Utopia: The Possibility Of Perfection In Paraguay, Warwick Funnell
Accounting Historians Journal
For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system …
Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister
Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister
Accounting Historians Journal
The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual's account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the …
Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler
Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler
Accounting Historians Journal
In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.
Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag
Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag
Accounting Historians Journal
Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …
Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee
Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee
Accounting Historians Journal
A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …
Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians
Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Accounting Historians Jounral, Prize Winners 2003; Call for papers: 16 Annual Conference on Accountning, Business & Financial History at Cardiff; Accounting History: Call for Papers: The fourth Accounting History International Conference, University of Minho, Braga, Portugal; Table of Contents for Accounting and Business Research, Vol. 33 , no. 3 (2003); Table of Contents for Accounting and Business Research, Vol. 33, no. 4 (2003); Congress Information: 10th World Congress of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer
Accounting Historians Journal
A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion …
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Accounting Historians Journal
Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.
Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid
Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid
Accounting Historians Journal
Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.
Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, 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.