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

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

Accounting Historians Journal

Fall issue


February 4, 1987, The Daily Mississippian Feb 1987

February 4, 1987, The Daily Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman Jan 1987

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] Jan 1987

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

Accounting Historians Journal

Spring issue


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

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 Oct 1984

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] Oct 1984

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 Jan 1984

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 Jan 1984

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] Jan 1983

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 Jan 1983

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.


Maxwell Anderson : From Pacifist To Activist, Wilfred J. Collins Jan 1983

Maxwell Anderson : From Pacifist To Activist, Wilfred J. Collins

Electronic Theses and Dissertations

No abstract provided.


The Ecology Of Benthic Organisms In The Bay Springs Branch, Puskus Creek, Lafayette County, Mississippi / By Tina Guillebeau Smith, Tina Guillebeau Smith Jan 1983

The Ecology Of Benthic Organisms In The Bay Springs Branch, Puskus Creek, Lafayette County, Mississippi / By Tina Guillebeau Smith, Tina Guillebeau Smith

Electronic Theses and Dissertations

No abstract provided.


Book Reviews/Notices, Juri M. Kolosov, Martin Menter, Amanda L. Moore Dec 1982

Book Reviews/Notices, Juri M. Kolosov, Martin Menter, Amanda L. Moore

Journal of Space Law

1. P.I. Lukin & A.I. Rudev (eds.). Outer Space and Law (I. Kotlyrov) 2. Eugene Pepin. History of the International Institute of Space Law, IAF (Martin Menter) 3. Ralph Chipman (ed.). The World in Space: A Survey of Space Activities and Issues (Amanda L. Moore) 4. J. F. Gunther et al., The United States and the Debate on the "World Information Order" 5. Morris D. Forkosch. Outer Space and Legal Liability 6. William C. Hayes. Jr. (ed.). Space - New Opportunities for International Ventures 7. Leonard Jaffe (ed.). Satellite Communication in the Next Decade 8. John L. McLucas & Charles …


Education: Tax History: A Brilliance Of Reasoning Behind The Rote, Tonya K. Flesher Jul 1982

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 Jan 1982

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 Jan 1982

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] Jan 1982

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

Accounting Historians Journal

Spring issue


Profile: Learned Hand; Learned Hand, Tonya K. Flesher Oct 1981

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] Oct 1981

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

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


The Life And Works Of Roark Bradford, Robert Yarbrough Apr 1981

The Life And Works Of Roark Bradford, Robert Yarbrough

Electronic Theses and Dissertations

No abstract provided.


Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin Jan 1981

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 Oct 1980

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] Oct 1980

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 Oct 1980

Horace Givens Wins Rare Book Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


July 17, 1980, The Daily Mississippian Jul 1980

July 17, 1980, The Daily Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


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

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] Mar 1978

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 Mar 1978

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.


A Survey Of Requirements, Curricula, And Degrees Available In Graduate Music In The Public Universities In Mississippi, Allen Kent Sills Dec 1977

A Survey Of Requirements, Curricula, And Degrees Available In Graduate Music In The Public Universities In Mississippi, Allen Kent Sills

Electronic Theses and Dissertations

No abstract provided.