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2018

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Full-Text Articles in Business

Big Contest, Academy Of Accounting Historians Dec 2018

Big Contest, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Five Year Index To The Accounting Historians Notebook, Academy Of Accounting Historians Dec 2018

Five Year Index To The Accounting Historians Notebook, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Japanese Accounting History Association, Academy Of Accounting Historians Dec 2018

Japanese Accounting History Association, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Functional Fixation As Observed By George O. May, Robert Bloom Dec 2018

Functional Fixation As Observed By George O. May, Robert Bloom

The Accounting Historians Notebook

Functional fixation is a behavioral decision hypothesis, reflecting a rigid notion of something: such as attaching economic substance to accounting figures that are really irrelevant in decision making.


History In Print [1982, Vol. 5, No. 2], Academy Of Accounting Historians Dec 2018

History In Print [1982, Vol. 5, No. 2], Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Hourglass Award Won By Williard Stone, Academy Of Accounting Historians Dec 2018

Hourglass Award Won By Williard Stone, Academy Of Accounting Historians

The Accounting Historians Notebook

Williard Stone, retired professor at the University of Florida, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting.


Accounting History Hobbies; My Old Books, Perry Beckerman Dec 2018

Accounting History Hobbies; My Old Books, Perry Beckerman

The Accounting Historians Notebook

I began my collection of old accounting books in 1978 when my wife took me into a small antique store in New Hope, Pennsylvania. While she was looking at furniture I browsed through some old books and came across a copy of A Practical System of Bookkeeping by Ira Mayhew, published in 1855. I was intrigued by this small volume and purchased it. This led to my starting a collection of accounting and bookkeeping books published prior to 1900.


Fifth International Congress Of Accountants -- 1938, James W. Jones Dec 2018

Fifth International Congress Of Accountants -- 1938, James W. Jones

The Accounting Historians Notebook

Jimmy Jones is the proud owner of the four-volume set of Proceedings from the 1938 International Congress of Accountants held in Berlin. Since these volumes are so rare, it was felt describing their contents would be worthwhile. Jimmy obtained his volumes from a German acquaintance who discovered the Proceedings in a German used-book store.


Calendar Review: 1982-83, Dale L. Flesher, Robert Terry Dec 2018

Calendar Review: 1982-83, Dale L. Flesher, Robert Terry

The Accounting Historians Notebook

No abstract provided.


How To Write An Accounting History Book Review, Homer H. Burkett Dec 2018

How To Write An Accounting History Book Review, Homer H. Burkett

The Accounting Historians Notebook

The purpose of a book review is to communicate both the delight and the importance of a book. Books have been defined by the Supreme Court in terms of an author's intellectual production and not in terms of the particular form which such production ultimately takes. Language : eng


Message From The President [1982, Vol. 5, No. 2], H. Thomas Johnson (1938-) Dec 2018

Message From The President [1982, Vol. 5, No. 2], H. Thomas Johnson (1938-)

The Accounting Historians Notebook

No abstract provided.


Philosophy Of Accounting Historical Research, Ernest Stevelinck Dec 2018

Philosophy Of Accounting Historical Research, Ernest Stevelinck

The Accounting Historians Notebook

The generalized study of accounting history is of recent origin. We have hardly made a beginning in interpreting the history of accounting and it is time that a broader synthesis be attempted. Many accounting professionals, preoccupied with fiscal and judicial questions, still consider accounting history as unimportant, helpful only to occupy the leisure time of professors and retired businessmen. It is necessary to convince these critics that they are wrong and that a philosophical approach to accounting history is not only possible but desirable. The philosophy of accounting history is, in fact, the logical extension of accounting history.


Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire (1929-) Dec 2018

Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire (1929-)

The Accounting Historians Notebook

Since the mid-1960's, inflation has been exacting a heavy toll from American business and the American Public. During this period, the Accounting profession has studied the problem of price-level changes and has issued many pronouncements upon the subject. Thus, the public assumes that the theory of handling price-level changes is a recent development. This is an incorrect view as accounting theorists were concerned with and were writing about the problem as far back as 1920. One of these early individuals, who considered price-level accounting in depth, was Henry Sweeney. This article will present a brief biographical sketch of Sweeney ...


Report From Ernest Sevelinck, Ernest Stevelinck Dec 2018

Report From Ernest Sevelinck, Ernest Stevelinck

The Accounting Historians Notebook

No abstract provided.


History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians Dec 2018

History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Plea For Accounting Archival Records, Dale L. Flesher Dec 2018

Plea For Accounting Archival Records, Dale L. Flesher

The Accounting Historians Notebook

The objective of this article is to convince business managers that their records are academically important and should be donated to library archives. The problem of overcoming the indifference of librarians can only be overcome by future use of those business documents that are made available.


Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts Dec 2018

Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts

The Accounting Historians Notebook

Accountancy owes much to those dedicated persons who, during the formative years, perceived it to be a dynamic profession rather than a technical skill. This paper recalls one such person, Warren W. Nissley. Born in Middletown, Pennsylvania in 1893, his career in accounting spanned approximately thirty years. At his untimely death on January 17, 1950, Nissley was within reach of the pinnacle of success at Arthur Young 8c Company. His influence on accountancy had been considerable and had he lived, it would undoubtedly have been even greater.


One Page In The Life Of A President, Kenneth Oswald Elvik (1930-) Dec 2018

One Page In The Life Of A President, Kenneth Oswald Elvik (1930-)

The Accounting Historians Notebook

Herbert C. Hoover, along with an older brother and younger sister became orphaned and thereafter raised in the homes of relatives. From Hoover's memoirs we find that relatives were glad to take in the children, but that an acquaintance was named legal guardian in order to avoid any implication of manipulation of the estate. The estate, by no means large even in those days, was made up of proceeds from insurance and from the sale of the implement business and their home. It is the accounting for Herbert Hoover's share of that estate that is of interest because ...


French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul (Samuel Paul) Garner (1910-) Dec 2018

French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul (Samuel Paul) Garner (1910-)

The Accounting Historians Notebook

Last June, 1981 the respected French Society of Accountants celebrated its centennial with great style and elegance as one would expect from the reputation for such events in France. The Society over the ten decades has had a splendid list of accomplishments to its credit. It now has thousands of members from a modest beginning in 1881.


Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher Dec 2018

Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher

The Accounting Historians Notebook

No abstract provided.


Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher Dec 2018

Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher

The Accounting Historians Notebook

Dr. Peter McMickle is a professor of accounting at Memphis State University, but his major claim to fame is his avocation rather than his vocation. Pete McMickle is best known for having accumulated what is; probably the world's finest collection of rare and historic accounting books. His collection of rare books now exceeds 800 volumes. Many members of the Academy have observed portions of Pete's collection as he has manned the Academy's booth at the American Accounting Association meetings in recent years and brought along several of his rare volumes.


Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson (1938-) Dec 2018

Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson (1938-)

The Accounting Historians Notebook

No abstract provided.


Tips For Writing A History Of A State Society Of Cpas, Richard G.J. Vangermeersch Dec 2018

Tips For Writing A History Of A State Society Of Cpas, Richard G.J. Vangermeersch

The Accounting Historians Notebook

The Rhode Island Society of CPAs has just celebrated its 75th Anniversary. The writer, as the Historian of the Rhode Island Society, prepared the text of the anniversary booklet and would like to discuss some tips garnered in the process of writing the text. These tips may enable other historians to attempt histories of their own State Society.


Annual Meeting Report; Endowment, Academy Of Accounting Historians Dec 2018

Annual Meeting Report; Endowment, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Life Memberships Awarded, Academy Of Accounting Historians Dec 2018

Life Memberships Awarded, Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


History In Print [1981, Vol. 4, No. 2], Academy Of Accounting Historians Dec 2018

History In Print [1981, Vol. 4, No. 2], Academy Of Accounting Historians

The Accounting Historians Notebook

No abstract provided.


Profile: Learned Hand; Learned Hand, Tonya K. Flesher Dec 2018

Profile: Learned Hand; Learned Hand, Tonya K. Flesher

The Accounting Historians Notebook

Contributions to accounting theory and knowledge have come from a vast variety of sources both from within and outside the accounting profession. One individual who deserves recognition for his work was a member of the legal profession, Judge Learned Hand. An analysis of Hand's judicial opinions should add much to the study of accounting and tax history and in turn to educational objectives.


Origins Of Accounting And Writing, Douglas Garbutt Dec 2018

Origins Of Accounting And Writing, Douglas Garbutt

The Accounting Historians Notebook

A definitive answer to Louis Goldberg's question Did accounting antedate writing? must depend on conclusive definitions of what is meant by both accounting and writing. It is doubtful whether universally acceptable definitions of either will ever be established. Thus, the question may be as unanswered as it is interesting!


Creative Accounting Three Score Years Ago; Office Management As A Profession, S. Paul (Samuel Paul) Garner (1910-), A. W. T. Ogilvie Dec 2018

Creative Accounting Three Score Years Ago; Office Management As A Profession, S. Paul (Samuel Paul) Garner (1910-), A. W. T. Ogilvie

The Accounting Historians Notebook

Professor Garner brought the following human interest item to the attention of this editor. Emphasis (italics) was supplied throughout by Dr. Garner. From: Alpha Kappa Psi Diary, June, 1924 OFFICE MANAGEMENT AS A PROFESSION By A. W. T. Ogilvie, Gamma Chapter. There is also a note acknowledging Dr. Garner's contribution to the Endowment Fund.


Report Of The Committee On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography Dec 2018

Report Of The Committee On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography

The Accounting Historians Notebook

After three years of effort, no final decision has been taken on even the first pan of the original charge to the committee. Since a coding scheme must be accepted by the members of the Academy before further work can be done, the last three parts of the charge have been largely ignored. It is essential that some resolution of this task be made, as quickly as possible.