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Full-Text Articles in Business

Accountant And The Investor, George Oliver May Jan 1989

Accountant And The Investor, George Oliver May

Accounting Historians Journal

Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.


Reviews [1989,Vol. 16, No. 2], Patti A. Mills Jan 1989

Reviews [1989,Vol. 16, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …


Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri Jan 1989

Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri

Accounting Historians Journal

1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)


Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed Jan 1989

Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed

Accounting Historians Journal

This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.


Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.