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Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb

Accounting Historians Journal

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.

Silent No More: The Voice Of A Farm Worker Press, 1964–1975, Carlos R. Guerrero

CGU Theses & Dissertations

The dissertation critically examines the content of El Malcriado , a movement newspaper published by the Farm Worker Press in Delano, California between 1964 and 1975. El Malcriado resulted from the efforts of people attempting to create a cultural space to challenge and reconstruct the asymmetrical relations of power between farm workers and California agribusiness. Within the pages of the newspaper, its articles, cartoons, featured news stories, and editorials convey a narrative that points to the struggle of defining a farm worker position in opposition to the status quo of California agribusiness.

A discourse content analysis of the newspaper between …

Should Marketing Managers Be Concerned About Attitudes Towards Marketing And Consumerism In New Zealand: A Longitudinal View, Steven Lysonski, Srinivas Durvasula, John Watson

Marketing Faculty Research and Publications

New Zealand has gone through a radical metamorphosis since free market economics were introduced in the mid-1980s. Marketing managers are particularly interested in the views of consumers about issues dealing with marketing activities. Negative views could signal consumer backlash against free market activities. This study examines the views of consumers from 1986 to 2001 on a range of issues dealing with marketing and consumerism. The results clearly show that consumers are less negative about marketing and consumerism issues since 1986. It seems likely that New Zealand has evolved in terms of the consumerism life cycle over the last 15 years. …

Acsec Update, Volume 7, Number 1 October 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

9th World Congress Of Accounting Historians, Melbourne, Australia, July 30-August 3, 2002, Academy Of Accounting Historians

Accounting Historians Notebook

The Ninth World Congress of Accounting Historians, held at the Rydges Hotel in Melbourne, Australia from July 30 through August 3, 2002, began with a visit to "The Louis Goldberg Collection" where conference attendees were treated to a private viewing of the library and a presentation by B. Potter on "The Louis Goldberg Collection at Deakin University: Conserving a Lifetime of Scholarly Endeavour." The conference was officially opened by Professor Pip Hamilton, Deputy Vice-Chancellor (Research) at Deakin University. Throughout the conference plenary sessions, paper presentation sessions, workshops and panels were offered.

Accounting Historians Notebook, 2002, Vol. 25, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Industrialisation And Innovation : The Indian Experience By Nasir Tyabji, New Delhi: Sage, 2000., Rishikesha T Krishnan

IIMB Management Review

No abstract provided.

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …

Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb

Accounting Historians Journal

Seven British income tax disputes over depreciation (1875­1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …

Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung

Accounting Historians Journal

This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented …

Henry Rand Hatfield And Accounting Biography, Tom Lee

Accounting Historians Journal

The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.

Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier

Accounting Historians Journal

Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians …

Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Tax Fairness In Eleventh Century England, John Mcdonald

Accounting Historians Journal

Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday Book, the outcome of the Survey, lists the incomes, tax assessments, wealth and resources of most estates in England and was used as a working accounting document by the monarch and public officials to raise taxes, distribute resources and consolidate power. Although the Domesday document itself survives, many details of its construction and use have been lost in the mists of time. This paper describes …

Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay

Accounting Historians Journal

The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.

Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Noticeboard has announcements for: Call for Conference proposal 2004-2005, by the Academy of Accounting Historians; Call for Papers by Indonesian Mangement & Accounting Research; Call for papers for Accounting, Business & Financial History Conference, 17-18 September 2002; Accounting History Call for Papers, Management Accounting as Social and Institutional practice; Table of contents for Accounting and Business Research, Vol. 31, no. 2 (Spring 2001); Table of contents for Accounting and Business research, Vol. 31, no. 3 (Summer 2001)

Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman

Accounting Historians Journal

The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Effectiveness And Efficiency Of Investment Strategies: A Simulation Model, Ellen Denise Bruno Ramsey

Graduate Student Dissertations, Theses, Capstones, and Portfolios

This dissertation, through an historical study, attempts to give the reader a clear depiction of different types of investment strategies. The four diverse investment strategies, as compared to the Optimal Strategy, were tested from December 1, 1997, through January 30, 2001 Three years of daily closing price data was obtained and utilized within a simulated model. Ten stocks, from ten diverse sectors, listed on the S&P 500 as well as the National Association of Investment Clubs (NAIC) 1999 Individual Investor's Top 100 Index, were analyzed and evaluated for each investment strategy over the duration of the study. By using Standard …

Fisheries Research Report No. 123 - Review Of Productivity Levels Of Western Australian Coastal And Estuarine Waters For Mariculture Planning Purposes, Alan Pearce, Stuart Helleren, Mark Marinelli, Fisheries Western Australia

Fisheries Research Reports

The measurement of chlorophyll-a (a simple estimate of phytoplankton biomass) is often used as an indicator of water quality. Chlorophyll measurements are relatively sparse for most of the Western Australian continental shelf, although there are areas such as the Perth metropolitan coastal zone, Wilson Inlet and the Albany harbours where some intensive studies have been undertaken.

This review of both published and unpublished chlorophyll concentrations in Western Australian waters has shown a high degree of variability in space (both horizontally and vertically) and time, and statistics on the seasonal distribution of chlorophyll have been derived for those regions with sufficient …

News And Notes [2000, Vol. 23, No. 2]; What Do You Think?; Fleischman And Tyson Edit Us Accounting, History And Historiography; John Richard Edwards Edits Book; Academy Receives Rare Collection Of Auditing Books; Academy Of Accounting Historians. Strategic Action Committee; 2002 Research Conference Plans Changed, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter

Accounting Historians Journal

While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier …

Environmental And Psychological Challenges Facing Entrepreneurial Development In Transitional Economies, Fred Luthans, Alexander D. Stajkovic, Elina Stajkovic

Department of Management: Faculty Publications

In the former planned economies, a major result of the economic reform programs has been the resurgence of private entrepreneurship. As these countries have struggled to make the transition to a market-based economy over the past decade, the environment has played an important structural role in entrepreneurial development. However, from a psychological perspective, the environmental structural context affects human action through cognitive processes such as self-regulation. Thus, we first identify and analyze the effect of the political, economic, legal, and cultural environment on the development of entrepreneurship in transitional economies, mainly using the former Soviet Union and particularly the Republic …

Leadership And Communication In The Transition To Virtual, Mark K. Reighard

Theses

This culminating project focuses on the transition of work teams from a traditional to a virtual work setting and the approaches and tools used by the manager to make that transition effective.

"Virtual Workplace", Telecommuting, Telework, "Alternative Workplace", and "Work From Home" are all terms and phrases used to describe a situation where at least a portion of a work team's members are not housed in a specific office day in and day out. This type of work setting has been utilized for many years (e.g. the traveling salesman) but is gaining popularity with the advent of enhanced communication tools …

A Manual Covering The Topic/Subject On How To Develop A Business Plan For Investors/Owners: Formulation And Implementation, James S. Jump

Theses

This thesis will focus on the discussion of business planning and the impact it bas on business owners and investors in today's business climate. Business planning is defined as how organizations utilize internal thought processes to execute a form of a plan of action to compete in a marketplace that offers similar products and services.

One debate about business planning involves big business that develop planning "systems" as compared to entrepreneurs that often times operate with little or no planning. Another debate involves the timing and use of planning. A survey of 220 INC 500 businesses revealed that 51 % …

Second Message From The President [1999, Vol. 22, No. 2], Tom Lee

Accounting Historians Notebook

No abstract provided.

Significant Source For Accounting Historical Research: The Catasto Of 1427 In Florence, Richard G.J. Vangermeersch

Accounting Historians Notebook

Ferdinand Scehevill's 1938 book, History of Florence: From the Founding of the City through the Renaissance, mentioned that the Catasto of 1427 was a relatively equitable income tax, based on an anticipated earning rate of 5 percent on equity (pp.345-346). The tax failed by 1434 because of dishonest administration (p. 364). What accounting historians should note was that the base of the 1427 Catasto, the same base of Pacioli in 1494, is that of a list of all assets and liabilities (pp.345-346). There is a copy of the 1427 law in the 1765-66 book Delia Decima e di Varie Altre …

In Memorium: Phillip Kenneth Seidman; Phillip Kenneth Seidman; Seidman, Phillip Kenneth, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 1999, Vol. 22, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians