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Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd Jan 1999

Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.


Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


University, College Board Grant 14 Requests For Sabbaticals, Barbara Lago Jan 1999

University, College Board Grant 14 Requests For Sabbaticals, Barbara Lago

University of Mississippi News

UNIVERSITY, Miss. -- Sabbatical leave requests for 14 University of Mississippi faculty members have been approved by the Board of Trustees of State Institutions of Higher Learning. Approved to take sabbaticals for the upcoming fall semester are:


Accounting History Association, Japan, Yoshiro Kimizuka Oct 1998

Accounting History Association, Japan, Yoshiro Kimizuka

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1998, Vol. 21, No. 2 (October) [Whole Issue] Oct 1998

Accounting Historians Notebook, 1998, Vol. 21, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Dennison Manufacturing Company: An Introduction To The Company, Its Most Influential President And Its Archive, Gloria Vollmers Apr 1998

Dennison Manufacturing Company: An Introduction To The Company, Its Most Influential President And Its Archive, Gloria Vollmers

Accounting Historians Notebook

Aaron Dennison started a small family business in Brunswick, Maine in 1844 for his father, Andrew. Initially, the only product was hand constructed paper boxes for watch makers and jewelers. Eliphalet Dennison, another son, bought the business from his father and moved it in 1855 to Roxbury, Massachusetts for its larger markets. There he continued making boxes but expanded into tags and later into crepe and other paper products. To acquire larger facilities and access to a railway siding, H.K. Dyer, president from 1892-1909, moved the company to Framingham, Massachusetts in 1896. The company also had a factory in Marlboro, …


Accounting Historians Notebook, 1998, Vol. 21, No. 1 (April) [Whole Issue] Apr 1998

Accounting Historians Notebook, 1998, Vol. 21, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez Jan 1998

Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez

Accounting Historians Journal

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …


Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl Jan 1998

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …


The Writing's On The Wall : Family History, Memory And The Lost Cause, Alice Page Elizabeth Hull Jan 1998

The Writing's On The Wall : Family History, Memory And The Lost Cause, Alice Page Elizabeth Hull

Electronic Theses and Dissertations

No abstract provided.


Models Of Motherwit, Spirituality And Experience : Granny Midwives As Ministers To Women And Guards Of Tradition, Angela E. Griffin Jan 1998

Models Of Motherwit, Spirituality And Experience : Granny Midwives As Ministers To Women And Guards Of Tradition, Angela E. Griffin

Electronic Theses and Dissertations

No abstract provided.


Schedule Of Academy Functions [1997, Vol. 20, No. 2], Academy Of Accounting Historians Oct 1997

Schedule Of Academy Functions [1997, Vol. 20, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1997, Vol. 20, No. 2 (October) [Whole Issue] Oct 1997

Accounting Historians Notebook, 1997, Vol. 20, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1997, Vol. 20, No. 1 (April) [Whole Issue] Apr 1997

Accounting Historians Notebook, 1997, Vol. 20, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting History: The Contribution Of Osamu Zojima, John K. Courtis Jan 1997

Accounting History: The Contribution Of Osamu Zojima, John K. Courtis

Accounting Historians Journal

In 1987, Professor Kojima published his 16 chapter Japanese version of Introduction to Accounting History. His intention was to prepare an English translation, but he died on 21 February 1989 from cardiac infarction having reached the middle of the 13th chapter with an unfinished handwritten first draft. After this draft was subsequently typed, the unfinished portion of the English translation was completed by Mr E. Usami. Consultation with Professor B. S. Yamey resulted in the correction of errors by Professor Kojima's loyal colleagues, Professors Yoshihiro Hirabayashi (Osaka City University), Hiroyasu Okitsu (Kinki University) and Tsuneo Nakano (Kobe University). The translation …


Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker Jan 1997

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker

Accounting Historians Journal

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …


Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary Oct 1996

Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary

Accounting Historians Notebook

The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.


Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue] Apr 1996

Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians Apr 1996

History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Book Reviews [1996, Vol. 23, No. 2], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Peter Booth, Management Control in a. Voluntary Organization: Accounting and Accountants in Organizational Contest Reviewed by Rodney R. Michael; Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich Reviewed by Dee Ann Ellingson; R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting Reviewed by Gary John Previts; Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundation for a Profession Reviewed by Mary E. Harston; T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pioneers Reviewed by Richard Fleischman; Richard Mattessich, Foundational …


Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson Jan 1996

Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson

Accounting Historians Journal

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …


Book Reviews [1996, Vol. 23, No. 1], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 1], Victoria Beard

Accounting Historians Journal

Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer


Ophelia, Go Home ! : The Life Story Of Ophelia Killens, James Fredrick Barger Jan 1996

Ophelia, Go Home ! : The Life Story Of Ophelia Killens, James Fredrick Barger

Electronic Theses and Dissertations

No abstract provided.


Valuable Captives : Louisiana Slaves Among The Choctaw Indians During The Early 1730s / By Stephen Michael Rosecan, Stephen Michael Rosecan Jan 1996

Valuable Captives : Louisiana Slaves Among The Choctaw Indians During The Early 1730s / By Stephen Michael Rosecan, Stephen Michael Rosecan

Electronic Theses and Dissertations

No abstract provided.


Dimensions Of Farm Commodity Production: Horses, Strawberries, And Why, Ronald C. Wimberley, Robert M. Moxley Dec 1995

Dimensions Of Farm Commodity Production: Horses, Strawberries, And Why, Ronald C. Wimberley, Robert M. Moxley

Journal of Rural Social Sciences

To better understand the social context of food and fiber production, more and more researchers are beginning to study the production of agricultural commodities as independent, dependent, and intervening variables. Typically, these commodity variables are measured in terms of separate crop or livestock products or by ad hoc indexes that summarize several commodities. To assess and better understand the spectrum of farm commodities examined in such research, this study uses North Carolina data from the U.S. Census of Agriculture to factor analyze various indicators of crop and livestock production and to determine any underlying, empirical dimensions. Explanations of the empirical …


Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue] Apr 1995

Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Thomas J. Burns, Life Member, Academy Of Accounting Historians Apr 1995

Thomas J. Burns, Life Member, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Changing Form Of The Corporate Annual Report, Tom Lee Jan 1994

Changing Form Of The Corporate Annual Report, Tom Lee

Accounting Historians Journal

The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of …


Life In Scorn Of The Consequences : Clarence Jordan And The Roots Of Radicalism In The Southern Baptist Convention, Susan M. Glisson Jan 1994

Life In Scorn Of The Consequences : Clarence Jordan And The Roots Of Radicalism In The Southern Baptist Convention, Susan M. Glisson

Electronic Theses and Dissertations

No abstract provided.


Stones : The Interaction Of Baptist Life And The Community In Tippah County, Mississippi, 1840-1930, Anthony Bruce Ingram Jan 1994

Stones : The Interaction Of Baptist Life And The Community In Tippah County, Mississippi, 1840-1930, Anthony Bruce Ingram

Electronic Theses and Dissertations

No abstract provided.