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Articles 31 - 37 of 37
Full-Text Articles in Accounting
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 43. Account books of different firms and individuals in Greensburg, Kentucky, including records of general merchandise stores, a hotel, a tailoring shop, the Kentucky Stage Company, and a lodging stable.
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 36. Account books consisting of a journal of customer's account, 1848-1854, and a ledger, 1848-1858, of Leonard Totty, a general merchant of Doughty's Creek, Warren County, Kentucky.
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
Edwards & Cobb Collections (Mss 35), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Collection 35. Account books, 1857-1858, of G.W. Edwards and T.W. Cobb, general merchants at East Fork, Metcalfe County, Kentucky.
Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives
Cooke-Crump - Smiths Grove, Kentucky - Account Books (Sc 1484), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collection 1484. Account books for a mercantile store in Smiths Grove, Kentucky. Included are long lists of horses and mules that were bought and sold by William Crump.
Hines, James Davis, 1838-1911 (Mss 34), Manuscripts & Folklife Archives
Hines, James Davis, 1838-1911 (Mss 34), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscript Collection 34. Account books, 1858-1866, of a merchant at Bowling Green, Kentucky. One, undated, with author uncertain, contains records of goods bartered; two dated ones contain accounts of work done by employees as well as store accounts.
Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie
Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie
Accounting Historians Journal
The objective of this comment is to qualify a contention published in this journal that "the actual nature of accounting in Islamic lands seems to be a mystery" [Parker, 1989: 112]. The qualification is based on answers to the following research questions concerning fragments of business records kept by Medieval traders and bankers which were deposited in the Geniza[h] (storeroom) of the Ben Ezra Synagogue at Fustat (Old Cairo). First, do extant translations of Old Cairo Genizah fragments reveal sufficient details of the form and content of accounting used in the Medieval Muslim Empire in order to sustain a claim …
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
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 …