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Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb Jan 2002

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 …

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Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung Jan 2002

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 …

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Henry Rand Hatfield And Accounting Biography, Tom Lee Jan 2002

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.

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Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier Jan 2002

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 …

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

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

Accounting Historians Journal

December issue

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Tax Fairness In Eleventh Century England, John Mcdonald Jan 2002

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 …

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Echoes Of The Lost Cause : Civil War Reverberations In Mississippi From 1865 To 2001, Sally Leigh Mcwhite Jan 2002

Echoes Of The Lost Cause : Civil War Reverberations In Mississippi From 1865 To 2001, Sally Leigh Mcwhite

Electronic Theses and Dissertations

Scholars of the Lost Cause have tended to end their examinations of the Confederate commemorative movement before the 1920s. Citing a variety of indicators that range from veterans' mortality rates to national reconciliation, these historians have assumed that the Lost Cause became increasingly irrelevant in southern society. Yet, veterans organizations and their auxiliaries put a great deal of energy into constructing an historical interpretation that would vindicate their actions to future generations. This dissertation therefore extends the examination of the Lost Cause movement throughout the twentieth century. Limiting the geographical scope of the research to a state study of Mississippi …

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Mwp Newsletter: Extended News Items, 2001, University Of Mississippi. Department Of English Dec 2001

Mwp Newsletter: Extended News Items, 2001, University Of Mississippi. Department Of English

MWP News and Newsletters

No abstract provided.

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

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

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Heritage-Tourism And The Historical Present: Africans At Snee Farm Plantation, Antoinette T. Jackson Oct 2001

Heritage-Tourism And The Historical Present: Africans At Snee Farm Plantation, Antoinette T. Jackson

Southern Anthropologist

This paper examines the production of American history in public forums by exploring the impact of preserving and presenting 'historical' sites for the purpose of heritage tourism. A National Park Service project to study African communities formerly associated with Snee Farm plantation (the Charles Pickney National site) in Mt. Pleasant, South Carolina provides the basis for this discussion. An analysis of interview data coiiected expose the scope, complexity, and heterogeneity of African life in American plantation settings outside of a 'Gone With The Wind' trope. The goal of this paper is to expand the context from which the African experience …

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Complete Issue, Journal Editors Oct 2001

Complete Issue, Journal Editors

Southern Anthropologist

No abstract provided.

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Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay Jan 2001

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.

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

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)

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

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

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

Accounting Historians Journal

June issue

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October 9, 2000, The Daily Mississippian Oct 2000

October 9, 2000, The Daily Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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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 Oct 2000

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.

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Front Matter, Journal Editors Oct 2000

Front Matter, Journal Editors

Southern Anthropologist

Includes Table of Contents, Editor's Corner, President's Column (Mark Moberg), 2001 Call for Papers, and information about the SAS Endowment Campaign for Education and Outreach in the South, Humor page (Polo Possum), information on 1999 Mooney award winner, back cover

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Advance Word: Hitler, The War, And The Pope, Elaine Pugh Sep 2000

Advance Word: Hitler, The War, And The Pope, Elaine Pugh

University of Mississippi News

Advance Word Hitler, the War, and the Pope by Ronald J. Rychlak Genesis Press, 2000

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Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter Jan 2000

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 …

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When Things Started Pickin' Up : World War Ii, Out-Migration, And Modernization In Cleveland County, Arkansas / By Kara D. Tooke, Kara D. Tooke Jan 2000

When Things Started Pickin' Up : World War Ii, Out-Migration, And Modernization In Cleveland County, Arkansas / By Kara D. Tooke, Kara D. Tooke

Electronic Theses and Dissertations

No abstract provided.

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Rock Of My Soul : Slave Culture And The Meaning Of Jesus, Gregg L. Newby Jan 2000

Rock Of My Soul : Slave Culture And The Meaning Of Jesus, Gregg L. Newby

Electronic Theses and Dissertations

No abstract provided.

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Female Sexuality And The Body In Contemporary Southern Women's Literature, Judith Elizabeth Burke Jan 2000

Female Sexuality And The Body In Contemporary Southern Women's Literature, Judith Elizabeth Burke

Electronic Theses and Dissertations

No abstract provided.

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

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

Accounting Historians Notebook

No abstract provided.

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Significant Source For Accounting Historical Research: The Catasto Of 1427 In Florence, Richard G.J. Vangermeersch Oct 1999

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 …

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In Memorium: Phillip Kenneth Seidman; Phillip Kenneth Seidman; Seidman, Phillip Kenneth, Academy Of Accounting Historians Oct 1999

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

Accounting Historians Notebook

No abstract provided.

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

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

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Eighth World Congress Of Accounting Historians In The Year 2000; Eleventh Annual Accounting, Business And Financial History Conference; Classic Publication Available On The Web, Academy Of Accounting Historians Apr 1999

Eighth World Congress Of Accounting Historians In The Year 2000; Eleventh Annual Accounting, Business And Financial History Conference; Classic Publication Available On The Web, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue] Apr 1999

Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville Jan 1999

Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville

Accounting Historians Journal

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.

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