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Full-Text Articles in Business

Observations On Money, Barter And Bookkeeping, William T. Baxter Jan 2004

Observations On Money, Barter And Bookkeeping, William T. Baxter

Accounting Historians Journal

Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this unusual situation. They show that the lack of money was a severe handicap that hindered and distorted trade, but that the colonists to some extent overcame it with the aid of ingenious ledger entries. These culminated in payment by credit transfers in the books of third parties. Such transactions lead to a discussion of the nature of money.

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Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister Jan 2004

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 …

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Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

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

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Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens Jan 2004

Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens

Accounting Historians Journal

Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned …

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Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards Jan 2004

Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards

Accounting Historians Journal

This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …

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Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Members In Small Local Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Small Local Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck Jan 2004

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …

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Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

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

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Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag Jan 2004

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 …

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Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

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 …

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Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], 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.

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Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler Jan 2004

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.

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Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan Jan 2004

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.

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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 Jan 2004

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.

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Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid Jan 2004

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.

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Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants Jan 2004

Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section Jan 2004

Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

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An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams Jan 2004

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 …

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Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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