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- Books -- Reviews (15)
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Articles 61 - 84 of 84
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Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman
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, 1987, Vol. 14, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler
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: …
Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler
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, 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
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.
History Of Lifo, Harry Zvi Davis
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
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, 1982, Vol. 9, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin
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.
Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik
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 …
Research Needs In Accounting History, R. H. Parker
Research Needs In Accounting History, R. H. Parker
Accounting Historians Journal
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the economic environment on accounting development (iii) "scientific revolutions" in accounting (iv) causes of changes in accounting practice (v) diffusion of accounting innovations (vi) more quantitative accounting history (vii) more biographies including collective biographies (viii) development of international accounting firms (ix) development of academic accounting.
Accounting Historians Journal, 1977, Vol. 4, No. 2 [Whole Issue]
Accounting Historians Journal, 1977, Vol. 4, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni
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, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Accounting Historians Journal
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short History of Accountants and Accountancy, Reviewed by Kenneth O. Elvik; Osamu Kojima, Historical Studies of Double Entry Bookkeeping, Reviewed by Richard H. Homburger; Wilmer L. Green, History and Survey of Accountancy, Reviewed by Horace R. Givens; Doris Langley Moore, Lord Byron Accounts Rendered, Reviewed by Hans Johnson; Arthur Andersen & Co., The First Sixty Years 1913-1973, Reviewed by S. J. Lambert; Haskins & Sells: Our First …
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting Historians Journal
The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule-making efforts of the Accounting Principles Board. At this early juncture in the FASB's tenure, it seem appropriate for those interested in accounting history to: (1) consider the possibilities for their participation in the on-going work of the FASB; and (2) take note of the sources …
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Accounting Historians Journal
Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite peculiarly in the modern nation of Japan. Yet Japanese accounting historians have not directed a great deal of their research toward these matters perhaps because they consider them too provincial. Nonetheless it would appear that more Japanese accounting scholars must accept the challenge of doing research into these matters in the years to come.
It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni
It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni
Accounting Historians Journal
Professor Arnold J. Toynbee, one of the most outstanding intellectual figures of our time, died in October at the age of eighty-six. His vast erudition, accompanied with astonishing industry and magnificent style, made him a prolific writer on numerous and disparate subjects--ranging from works on the Armenian genocide of 1915 to his well-known twelve-volume work, A Study of History. Alongside his scholarly achievements, Toynbee worked for his government during both World Wars and was a member of the British delegation to the Paris peace conferences in 1919 and 1945.
Electronic Methodology: Accounting Oral And Visual History, Alfred Robert Roberts
Electronic Methodology: Accounting Oral And Visual History, Alfred Robert Roberts
Accounting Historians Journal
Electronic devices enable today's historian to gather and preserve unique event data which should become historically significant.
Book Reviews [1974, Vol. 1, Nos. 1-4], Kenneth S. Most, Marc J. Epstein, Turgut Var, Hugh Hughes
Book Reviews [1974, Vol. 1, Nos. 1-4], Kenneth S. Most, Marc J. Epstein, Turgut Var, Hugh Hughes
Accounting Historians Journal
Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J. Epstein; Michael Chatfield, A History of Accounting Thought Reviewed by Turgut Var; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes.
Other Features
Accounting Historians Journal
Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes