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Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker

Accounting Historians Journal

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.

Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman

Accounting Historians Journal

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.

Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Private Human Services In Welfare Society, Roger A. Lohmann

Faculty & Staff Scholarship

This paper is an effort to propose a moderately optimistic future for the personal care sector of human services. It is proposed that the best available future scenario for personal care services between now and the year 2019 is to concentrate on privatization of service delivery on a small-scale basis. Government, in this model should be limited largely to three roles: 1) source of venture capital; 2) regulation of service delivery; and 3) income maintenance for the poorest populations. In this future, the main burden of personal care services will be carried by the private sector. Dramatic improvements in the …

Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: …

Methods And Meanings Of Historical Interpretation For Accountancy, Gary John Previts

Accounting Historians Notebook

Von Mises suggests that history is an intellectual effort which resembles the audit of human activity. History deals with human action, that is, the actions performed by individuals and groups of individuals. It describes the conditions under which people lived and the way they reacted to these conditions. It's subjects are human judgments of value and the ends sought guided by these judgments, the means men resorted to in order to attain the ends sought, and the outcome of their actions. History deals with man's reaction to the state of his environment, both the natural environment and the social environment …

Accounting Historians Notebook, 1984, Vol. 7, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Current Developments In United Kingdom Auditing Research, David R. Gwillam

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of …

Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito

Accounting Historians Journal

The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.

Education: Tax History: A Brilliance Of Reasoning Behind The Rote, Tonya K. Flesher

Woman C.P.A.

No abstract provided.

History Of Lifo, Harry Zvi Davis

Accounting Historians Journal

The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.

Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles Waldo Haskins (Edited by Frederick A. Cleveland). Business Education and Accountancy Reviewed by Lloyd Seaton, Jr.; Herman Herwood (assisted by Joseph C, Myer), Assumed Compilers. The Herwood library of Accountancy Reviewed by Homer H. Burkett; Eugene Leautey and Adolphe Guilbault. La Science des Comptes Mise a la Portee de Tous Reviewed by Bernard Colasse; Allan J. Lichtman and Valerie French, Historians and …

Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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

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.

Accounting Historians Notebook, 1981, Vol. 4, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin

Accounting Historians Journal

University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future.

Report On Basic Historical Method, Academy Of Accounting Historians Research Committee

Accounting Historians Notebook

The purpose of this report is to provide guidance to researchers in accounting history who may not be familiar with some of the research methods used by historians. This report concentrates on some basic concepts in historical methodology; a second report will focus on other techniques and specific areas of study. The material presented here is not new, but it is hoped that a concise summary of basic ideas will be helpful to accountants who may not have the time to delve into the various works available on historical methodology.

Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Horace Givens Wins Rare Book Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Business Valuations Relating To Corporate Liquidations, Joseph H. Wildt

Theses

This culminating project by Joseph H. Wildt, submitted in partial fulfillment of a Master of Arts degree at Lindenwood Colleges in January 1980, provides an in-depth exploration of business valuation principles specifically in the context of corporate liquidations. The study integrates historical, theoretical, and practical knowledge acquired through academic coursework to analyze valuation methodologies and their applications.

The project begins by tracing the evolution of valuation theory from ancient philosophy to modern economic thought, emphasizing how historical, social, and economic conditions have influenced current valuation practices. It explores foundational theories such as the classical, neoclassical, and institutional schools of thought …

Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business Income and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex Winebury, Thomson McLintock and Co. - The First Hundred Years Reviewed by J. C. Lehane; Bryce Lyon and A. E. Verhulst, Medieval Finance: A Comparison of Financial lnstitutions in Northwestern Europe Reviewed by Ernest Enke; Christiane Pierard, Les Plus Anciens Comptes De La Ville De Mons (1279-1356). Tome 1 Reviewed by Frederic M. Stiner, Jr.; Osamu Kojima, Studies in the Historical Materials of Accounting Reviewed by Kohhei …

Accounting Historians Notebook, 1978, Vol. 1, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Accounting Hall Of Fame: Howard I. Ross; Hourglass Award To A. Van Seventer; Australia/New Zealand; Japan; France, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Journal, 1977, Vol. 4, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni

Accounting Historians Journal

The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes