Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective,
2011
University of Mississippi
Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards
Accounting Historians Journal
The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be …
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium,
2011
University of Mississippi
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
In Defense Of Pacioli,
2011
University of Mississippi
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800,
2011
University of Mississippi
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Accounting Historians Journal
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership,
2011
University of Mississippi
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
First External Auditors Of The Hudson's Bay Company, 1866,
2011
University of Mississippi
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
Accounting Historians Journal
At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …
From Mellmott To Madoff: History In The (Re) Making,
2011
University of Mississippi
From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker
Accounting Historians Journal
No abstract provided.
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition,
2011
University of Mississippi
Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue],
2011
University of Mississippi
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Client Tax Letter, January/February/March 2011,
2011
University of Mississippi
Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis,
2011
University of Mississippi
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
In Our Opinion… , October 2011,
2011
University of Mississippi
In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , March 2011,
2011
University of Mississippi
In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors,
2011
University of Mississippi
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, 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, and Note from the Co-Editors.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Veblen's Placebo: Another Historical Perspective On Administrative Evil,
2011
University of Mississippi
Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala
Accounting Historians Journal
Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it …
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962,
2011
University of Mississippi
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
Accounting Historians Journal
This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems,
2011
University of Mississippi
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins
Accounting Historians Journal
Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …
Ifrs Accounting Trends And Techniques,
2011
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
