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- Osamu (4)
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- Academy of Accounting Historians; Flegm (2)
- Accounting -- History -- Bibliography (2)
- Accounting History Research Center (Georgia State University) (2)
- Alfred Robert (2)
- Books -- Reviews (2)
- Inventories -- Taxation -- Law and legislation -- United States (2)
- University of Mississippi. Tax History Research Center (2)
- 1544-1596; Accounting -- Spain -- History (1)
- 1709-1784; Accounting -- England -- History (1)
- 1866-1945; Forbes (1)
- 1872-1953; Income tax -- United States -- History (1)
- 1873-1955; Mahlberg (1)
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- 1908-1997; Academy of Accounting Historians Life Membership Award (1)
- 1910- -- Portraits; Kojima (1)
- 1912-1989 -- Portraits; Nishikawa (1)
- 1912-1989; Accounting -- History. (1)
- 1929- -- Portraits; Hoops (1)
Articles 31 - 60 of 65
Full-Text Articles in Business
Donations To Accounting History Research Center, Academy Of Accounting Historians
Donations To Accounting History Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Accounting Historians Notebook
In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Accounting Historians Notebook
The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Accounting Historians Notebook
A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Notebook
No abstract provided.
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Accounting Historians Notebook
Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Accounting Historians Notebook
The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
Accounting Historians Notebook
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Osamu Kojima Dies, Academy Of Accounting Historians
Osamu Kojima Dies, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Woman C.P.A.
No abstract provided.
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]
Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Accounting Historians Journal
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Journal
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …
Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi
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.
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Accounting Historians Journal
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Accounting Historians Journal
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these changes, the accounting community needs to learn how to communicate, adopt and implement changes. This paper discusses an important aspect of the change process, the change agent. The first part of the paper presents an historical example of an important group of international change agents, the Jewish traders of the Middle Ages and early Renaissance. Parallels are then drawn between the Medieval Jewish traders and modern international accounting …
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Accounting Historians Journal
This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Accounting Historians Journal
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Historians Journal
Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Accounting Historians Journal
Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
Accounting Historians Journal
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
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.
Early Accounting: The Tally And Checkerboard, William T. Baxter
Early Accounting: The Tally And Checkerboard, William T. Baxter
Accounting Historians Journal
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching "foil" and "stock" (hence our "stock market"). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval …