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Accounting Historians Journal

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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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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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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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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.

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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

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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 …

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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 …

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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 …

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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 …

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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 …

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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 …

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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

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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 …

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Reviews [1993, Vol. 20, No. 1], Patti A. Mills Jan 1993

Reviews [1993, Vol. 20, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Peter Boys and John Freear, Accounting History 1976-1986 Reviewed by Sudarwan; Junichi Chiba, A History of British Financial Accounting Reviewed by Yozo Sakaguchi; Louis Galambos and Joseph Pratt, The Rise of the Corporate Commonwealth Reviewed by Nandini Chandar; Yuji Ijiri and Rona A. Watts, Bill and Ruth Cooper and their Firends Reviewed by Rodney K. Rogers; R.H. Jones, The History of the Financial Control Function of Local Government Accounting in the United Kingdom Reviewed by Leon Hay; Richard Mattessich, Modern Accounting Research: History, Survey, and Guide Reviewed by Stephen J. Young; John T.S. Melzer, Bastion of Commerce …

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Reviews [1993, Vol. 20, No. 2], Patti A. Mills Jan 1993

Reviews [1993, Vol. 20, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Howard Jarausch and Kenneth Hardy, Quantitative Methods for Historians Reviewed by Stephen J. Young; Thomas J. Burns, U.S. Accounting History 1965-1990 Reviewed by Richard Vangermeersch; Hugh M. Coombs and J.R. Edwards, Local Authority Accounting Methods Reviewed by Rowan Jones

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Reviews [1992, Vol. 19, No. 1], Patti A. Mills Jan 1992

Reviews [1992, Vol. 19, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., …

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Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin Jan 1992

Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin

Accounting Historians Journal

This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.

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Reviews [1991, Vol. 18, No. 2], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie

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Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians Jan 1990

Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar Jones (editor), The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse Reviewed by Michael J. Mepham; Marvin Kitman, George Washington's Expense Account Reviewed by James H. Potts; Charles Kohler, Five Years Hard! Memoirs of an Articled Clerk 1928-1933 Reviewed by John Freear; George J. Murphy, The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 Reviewed by John …

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Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Reviews [1990, Vol. 17, No. 2], Patti A. Mills Jan 1990

Reviews [1990, Vol. 17, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischman

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What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson Jan 1990

What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson

Accounting Historians Journal

Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.

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History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1989

History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts

Accounting Historians Journal

This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.

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Reviews [1989,Vol. 16, No. 2], Patti A. Mills Jan 1989

Reviews [1989,Vol. 16, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …

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Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi Jan 1989

Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi

Accounting Historians Journal

Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and documents. In addition, Professor Kojima emphasized the socio-economical background in his study of accounting history.

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Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker Jan 1988

Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker

Accounting Historians Journal

This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981-1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining.

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Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker Jan 1988

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.

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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

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