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Articles 61 - 90 of 2447
Full-Text Articles in Business
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
For their biographical paper, “Fabio Besta: accounting thinker and accounting history pioneer”, focused on Fabio Besta, the so-called "unsurpassed Master" of the Italian tradition. The group portrays Fabio Besta as both a brilliant accounting thinker and an accounting history pioneer as revealed in his publication of a monumental milestone in accounting history called "La Ragioneria".
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award
Accounting Historians Notebook
For his undergraduate course offering at Washington and Lee University titled, History through Accounting.
Dale L. Flesher Receives 2014 Hourglass Award
Dale L. Flesher Receives 2014 Hourglass Award
Accounting Historians Notebook
Dale L. Flesher is a Professor in the Patterson School of Accountancy at the University of Mississippi and holds the Roland & Sheryl Burns Chair; he also serves as associate dean of the School of Accountancy. He received both bachelors and masters degrees from Ball State University, and a Ph.D. from the University of Cincinnati. He has authored over 400 articles for more than 100 professional journals throughout the world, including The Accounting Review, Journal of Accountancy, The CPA Journal, ABACUS, The Accounting Historians Journal, Accounting and Business Research, and Accounting, Organizations and Society. He is also the author of …
Barbara Merino Receives Life Membership
Barbara Merino Receives Life Membership
Accounting Historians Notebook
Barbara Dubis Merino received her PhD in Accounting from the University of Alabama in 1975. In 2011, she be-came Professor Emerita at the Univer-sity of North Texas. Her initial aca-demic appointment was on the faculty of the Stern School of Business of New York University. In 1983, she was ap-pointed a professor at UNT and in 1987 was awarded the O. J. Curry Chair. The following year she was named a Re-gents Professor. In 1996, she was awarded the Horace Brock Chair.
In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher
In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher
Accounting Historians Notebook
Academy Life Member Robert William Gibson died on July 28, 2014, at the age of 83.
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review
Accounting Historians Notebook
Professor Cheryl S. McWatters, the Father Edgar Thivierge Chair in Business History at the University of Ottawa/ Telfer School has been appointed editor of Accounting History Review.
Academy Member Spotlight: Prof. Mikhail I. Kuter
Academy Member Spotlight: Prof. Mikhail I. Kuter
Accounting Historians Notebook
During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.
In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff
In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff
Accounting Historians Notebook
George R. Catlett, the senior technical partner of Arthur Andersen & Co. from 1962 to 1980, died on October 10, 2013 in Pewaukee, Wisconsin. He was born on August 14, 1917 in Fairmount, Illinois, where he grew up.
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts
Accounting Historians Notebook
Best paper: “Donaldson Brown (1885-1965): The Power of an Individual and His Ideas Over Time”
Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson
Accounting Historians Notebook
Martin E. Persson (Ivey Business School, Western University) received the 2014 Vangermeersch Manuscript Award for his manuscript, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”, which explores Raymond J. Chambers role in the development of postulates and principles at the AICPA in the late 1950s and early 1960s. Deborah Anderson (University of Oxford) was selected as the 2014 recipient of the Margit F. and Hanns Martin Schoenfeld Scholarship for her research on the topic, “A History of Valua-tion in US GAAP: A Critical Perspective”.
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Trevor Boyns and John Richard Edwards, both of Cardiff University, were selected as the 2014 recipients of the Barbara D. Merino Award for Excellence in Accounting History Publication for their book, A History of Management Accounting: The British Experience (Routledge, 2013).
Accounting Historians Notebook, 2014, Vol. 37, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2014, Vol. 37, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
Accounting History Conference Accounting Society Of China Zhengzhou, Henan, China 12 October 2013, Peter Walnizer
Accounting History Conference Accounting Society Of China Zhengzhou, Henan, China 12 October 2013, Peter Walnizer
Accounting Historians Notebook
The International Accounting Education Standards Board and International Education Standards (IES’s) Professor Peter Wolnizer Chairman, International Accounting Education Standards Board and Academy Trustee
Tick Marks: The Auditors' Ancient Yet Modern Tool, Donald L. Ariail, Hugh P. Hughes
Tick Marks: The Auditors' Ancient Yet Modern Tool, Donald L. Ariail, Hugh P. Hughes
Accounting Historians Notebook
After reminiscing on the personalized audit tick marks the lead author had used during his many years in public practice, he checked the Brief Accounting Dictionary for a formal definition. Surprisingly, this term was not defined.
Prof. Lee Parker Shares Collection At Adelaide’S Annual History Month
Prof. Lee Parker Shares Collection At Adelaide’S Annual History Month
Accounting Historians Notebook
Past-president of the Academy of Accounting Historians, Professor Lee Parker, recently sponsored an exhibition of his collection of historical accounting, management and business texts at the library of the University of South Australia, as part of Adelaide’s History Month.
Academy Donates Books To University Of Mississippi Library’S Archives & Special Collections
Academy Donates Books To University Of Mississippi Library’S Archives & Special Collections
Accounting Historians Notebook
Julia Rholes, Dale Flesher, Royce Kurtz, Gary Previts (Group photograph)
Accounting History Symposium Parma, Italy November 29, 2013
Accounting History Symposium Parma, Italy November 29, 2013
Accounting Historians Notebook
Stephen Walker & Gloria Vollmers at the Royal Theatre of Parma (photograph)
Join Academy Members And Guests At The American Accounting Association Annual Meeting Atlanta, Georgia, Sunday, August 3, 2014 1:00 – 4:30 Pm Cpe Workshop: Accounting History Perspectives; Call For Award Nominations Nominations Deadline For All Awards: June 2, 2014
Accounting Historians Notebook
Here’s a chance to learn about current research topics in accounting history and an opportunity to update academy members on your own project.
President’S Message, Massimo Sargiacomo
President’S Message, Massimo Sargiacomo
Accounting Historians Notebook
As the Academy begins its new year of activity I am writing to express my gratitude for the opportunity to serve you.
Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians
Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians
Accounting Historians Notebook
Professor Guo Daoyang was born in Gucheng, Hubei province of the People's Republic of China in 1940. He is a distinguished professor and director of Academic Committee of Zhongnan University of Economics and Law, also a trustee of Academy of Accounting Historians.
Accounting History Syllabus, Alan Sangster
Accounting History Syllabus, Alan Sangster
Accounting Historians Notebook
The following is Prof. Dr. Alan Sangster’s syllabus for a course taught in Portuguese as a visiting professor at the University of Sao Paulo in 2012.
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, 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,Ethical Code of Conduct for the Accounting Historians Journal.
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin
Accounting Historians Journal
This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian
Accounting Historians Journal
The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting Historians Journal
The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Accounting Historians Notebook
Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli
Accounting Historians Notebook
The meeting convened at 7:00 PM