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Full-Text Articles in Business

Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney Jan 2013

Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney

Accounting Historians Journal

Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …

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Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts Jan 2013

Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …

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Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians Jan 2013

Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster Jan 2013

Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster

Accounting Historians Journal

No abstract provided.

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Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier Jan 2013

Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier

Accounting Historians Journal

When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …

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Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay Jan 2013

Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay

Accounting Historians Journal

The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …

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Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians Jan 2013

Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, 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,Ethical Code of Conduct for the Accounting Historians Journal.

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Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier Jan 2013

Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier

Accounting Historians Journal

This study reviews the concept of popular history in the context of accounting history, drawing on evidence from post-Enron stories about corporate collapse and accounting and auditing failure. The study complements the work of Carnegie and Napier [2010], which focused on how professional accountants and their firms and organizations were portrayed in books about Enron and Arthur Andersen that were published during the period 2002 to 2005. These books can be characterized as popular histories, and the present paper illustrates how the scholarly work of academic accounting historians is given little attention by the authors of these post-Enron stories. It …

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Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson Jan 2013

Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson

Accounting Historians Journal

This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …

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Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom Jan 2013

Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom

Accounting Historians Journal

This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …

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Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin Jan 2013

Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin

Accounting Historians Journal

This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better …

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Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians Jan 2013

Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom Jan 2013

Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom

Accounting Historians Journal

This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.

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Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison Jan 2013

Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison

Accounting Historians Journal

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …

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Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue] Jan 2013

Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board Oct 2012

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2012

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy Apr 2012

Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy

State Publications

No abstract provided.

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Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians Apr 2012

Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

Picture of Gloria Vollmers

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Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians Jan 2012

Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, 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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Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2012

Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Vangermeersch (Richard G. J.) Manuscript Award

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Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch Jan 2012

Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch

Accounting Historians Journal

Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

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Accounting History: Call For Papers: Accounting's Past In Sport Jan 2012

Accounting History: Call For Papers: Accounting's Past In Sport

Accounting Historians Journal

Call for papers: Accounting's past in sport

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Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue] Jan 2012

Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Academy Of Accounting Historians: Application For 2012 Membership Jan 2012

Academy Of Accounting Historians: Application For 2012 Membership

Accounting Historians Journal

Application for 2012 membership

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Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman Jan 2012

Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman

Accounting Historians Journal

No abstract provided.

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Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard Jan 2012

Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard

Accounting Historians Journal

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …

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Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura Jan 2012

Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura

Accounting Historians Journal

Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …

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Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History Jan 2012

Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History

Accounting Historians Journal

No abstract provided.

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