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- Academy of Accounting Historians (2)
- Accounting -- History -- Bibliography (2)
- 1888-; Institute of Chartered Accountants of England and Wales. Recommendations on Accounting Principles; Great Britain. Laws (1)
- 1933- -- Portraits; Voynich (1)
- 1946- -- Portraits; Oliverio (1)
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- 1948 (1)
- 1951- -- Portraits; Tinker (1)
- A.; University of Mississippi. Tax History Research Center; University of Mississippi. National EDP Auditing Archival Center; University of Mississippi. McMickle Accounting History Library (1)
- Academy of Accounting Historians -- Congresses (1)
- Academy of Accounting Historians. Meeting (2003 : Denton (1)
- Academy of Accounting Historians. Meeting (2004: Lexington (1)
- Academy of Accounting Historians; Academy of Accounting Historians -- Board of Trustees (1)
- Academy of Accounting Historians; Sanfilippo (1)
- Accounting -- China -- History; Finance (1)
- Accounting -- Middle East -- History (1)
- Accounting -- Scotland -- History; Accountants -- Scotland -- Biography; Prosopography; Accountants -- Scotland -- Biography (1)
- Alvaro -- Portraits; Fujimura (1)
- Banks and banking -- Spain -- State supervision; Banks and banking -- Spain -- Accounting; Financial statements -- Spain (1)
- Budget (1)
- C.P.C. Dora Orland Azietia -- Portraits; Ricardino (1)
- Chatfield (1)
- Dale L. -- Portraits; Fleischman (1)
- David (1)
- David M. (David Michael) (1)
- Dijiro -- Portraits; Wallace (1)
- England -- Rural conditions; Inclosures -- England -- History; Landlord and tenant -- England -- History; Farm rents -- England -- History (1)
- Etc. Companies act (1)
- Evolutionary psychology; Cognition and culture; Brain -- Evolution; Writing -- History; Accounting -- Iraq -- History (1)
- Favaro (1)
- French newspapers -- France -- History; Taxation -- France -- History; Press and politics -- France -- History (1)
Articles 31 - 43 of 43
Full-Text Articles in Business
Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister
Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister
Accounting Historians Journal
The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual's account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the …
Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler
Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler
Accounting Historians Journal
In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.
Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag
Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag
Accounting Historians Journal
Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …
Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee
Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee
Accounting Historians Journal
A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …
Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians
Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Accounting Historians Jounral, Prize Winners 2003; Call for papers: 16 Annual Conference on Accountning, Business & Financial History at Cardiff; Accounting History: Call for Papers: The fourth Accounting History International Conference, University of Minho, Braga, Portugal; Table of Contents for Accounting and Business Research, Vol. 33 , no. 3 (2003); Table of Contents for Accounting and Business Research, Vol. 33, no. 4 (2003); Congress Information: 10th World Congress of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer
Accounting Historians Journal
A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion …
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Accounting Historians Journal
Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.
Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid
Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid
Accounting Historians Journal
Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.
Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams
An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams
Inquiry: The University of Arkansas Undergraduate Research Journal
As a part of the IRS Restructuring and Reform Act of 1998, Congress set a goal for the IRS to have at least 80 percent of federal tax returns filed electronically by 2007. During the last tax filing season, electronic filing of tax returns increased by around 9 percent, up to 41 percent of individual returns filed, with over 18 million taxpayers filing state and federal returns simultaneously. While the number of electronic returns is increasing, the IRS is unlikely to reach its 80 percent mandate by 2007. Government taxing agencies are actively pursuing ways to use technology to increase …