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- Cheryl S. -- Portraits (2)
- Schoenfeld (Margit F. and Hanns Martin W.) Scholarship in Accounting History (2)
- 1872-1953. Auditing Theory and Practice (1)
- 1933- -- Portraits (1)
- 1939-1945 -- Australia; Australia. Australian Army. Army Accountancy Advisory Panel; (1)
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- Academy of Accounting Historians -- Congresses; Journees d'Histoire de la Comptabilite et du Management -- Congresses; McWatters (1)
- Academy of Accounting Historians. Meeting (2009 : New York (1)
- Academy of Accounting Historians; Accounting Historians Notebook; Previts (1)
- Academy of Accounting Historians; American Accounting Association (1)
- Academy of Accounting Historians; Italian Society of Accounting History; Societa Italiana di Storia della Ragioneria (1)
- Academy of Accounting Historians; McWatters (1)
- Accounting -- History -- Methodology; Accounting -- History -- Research (1)
- Accounting -- History -- Study and teaching (1)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (1)
- Accounting History Manuscript Award (Academy of Accounting Historians) (1)
- American Accounting Association. Meeting (2009 : New York (1)
- Annual Alternative Accounts Conference and Workshop (12th : 2010: Toronto (1)
- Auditing -- France -- History (1)
- Auditors -- Professional ethics; Montgomery (1)
- Balkans and Middle East Countries International Conference on Auditing and Accounting History (2nd : 2010 : Istanbul (1)
- Barbara Dubis -- Portraits; Jensen (1)
- Canada); Accounting History International Conference (6th : 2010 : Wellington : New Zealand); Balkans and Middle East Countries International Conference on Auditing and Accounting History (2nd : 2010 : Istanbul (1)
- Cheryl S. -- Portraits; Vangermeersch (Richard G. J.) Manuscript Award; Praquin (1)
- Chesapeake and Ohio Canal Company; Corporate governance -- United States (1)
- China) (1)
- Corporations -- Taxation -- Accounting (1)
- Cost accounting -- Spain -- History (1)
- Dale L. -- Portraits; Criscione (1)
- Dale L. -- Portraits; Vangermeersch (1)
- Daniel L. -- Portraits; Flesher (1)
Articles 31 - 42 of 42
Full-Text Articles in Business
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
Accounting Historians Journal
David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Accounting Historians Journal
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.
Making Accounting Historians, Jayne Bisman
Making Accounting Historians, Jayne Bisman
Accounting Historians Journal
This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee
Accounting Historians Journal
The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Accounting Historians Journal
This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting Historians Journal
The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
Accounting Historians Journal
This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].