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Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue] Apr 2015

Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue


1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite Apr 2015

1859 Maua’S Gas Company Financial Report: A Cornerstone Of Brazilian Private Accounting, Natan Szuster, Fortunee Szuster, Rodrigo De Oliveira Leite

Accounting Historians Notebook

The 1859 Financial Report of Viscount of Maua’s Gas Company surfaced as a great finding in the subject of Brazilian Accounting History.


Academy Member Spotlight: Gary Spraakman Apr 2015

Academy Member Spotlight: Gary Spraakman

Accounting Historians Notebook

Gary Spraakman did not expect to be an accounting historian. It can be best explained as occurring by happenstance when travelling with his nineyear old son in Northern Ontario. His son Christopher was interested in all kinds of history, and insisted on stopping at as many historical sites as possible. There are many in Canada. At a Parks Canada re-created Hudson’s Bay Company fur post on the Mattawa River in Northern Ontario, he was persuaded by his son to stop. The Hudson’s Bay Company was the iconic Canadian company that had survived from its start in 1670 to the present.


Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand Apr 2015

Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand

Accounting Historians Notebook

Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.


Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham Jan 2015

Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham

Guides, Handbooks and Manuals

No abstract provided.


In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher Oct 2014

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.


Academy Member Spotlight: Prof. Mikhail I. Kuter Oct 2014

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.


Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award Oct 2014

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.


Barbara Merino Receives Life Membership Oct 2014

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.


2013 Best Paper Awards For Excellence Oct 2014

2013 Best Paper Awards For Excellence

Accounting Historians Notebook

Best papers: Kevin Feeney “Railroad Audits: Some Arrive Ahead of Schedule” and Cynthia Krom and Stephanie Krom “The Whiskey Tax of 1791 and the Consequent Insurrection: ‘A Wicked and Happy Tumult’”


Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award Oct 2014

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".


Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli Oct 2014

Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli

Accounting Historians Notebook

ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES


Dale L. Flesher Receives 2014 Hourglass Award Oct 2014

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 …


Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue] Oct 2014

Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue


Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians Oct 2014

Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians

Accounting Historians Notebook

Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.


In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff Oct 2014

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.


Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review Oct 2014

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.


2013 Best Paper Award To Dale L. Flesher And Gary J. Previts Oct 2014

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 Oct 2014

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 Oct 2014

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).


Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto Oct 2014

Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto

Accounting Historians Notebook

In actuality however, as of 2014, the largest collection of corporate histories in Japan is not Nagao Bunko, but the collec-tion named the Corner of Corporate and Organizational Histories in Yokohama City University Library & Information Center. Yokohama City University is located in Kanagawa Prefecture.


Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre Oct 2014

Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre

Accounting Historians Notebook

It was a copy of the 1956 American Accounting Association publication, Index to The Accounting Review: 1951-1955. Part II of the booklet consists of a Book Review Index of The Accounting Review for volumes XXVI to XXX, covering the five years of 1951 to 1955. On page 33, the category History reflects five books on accounting history.


Accounting History Symposium Parma, Italy November 29, 2013 Apr 2014

Accounting History Symposium Parma, Italy November 29, 2013

Accounting Historians Notebook

Stephen Walker & Gloria Vollmers at the Royal Theatre of Parma (photograph)


Tick Marks: The Auditors' Ancient Yet Modern Tool, Donald L. Ariail, Hugh P. Hughes Apr 2014

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.


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 Apr 2014

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 Apr 2014

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.


Accounting History Conference Accounting Society Of China Zhengzhou, Henan, China 12 October 2013, Peter Walnizer Apr 2014

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


Accounting Historians Notebook, 2014, Vol. 37, No. 1 (April) [Whole Issue] Apr 2014

Accounting Historians Notebook, 2014, Vol. 37, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue


Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians Apr 2014

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.


Prof. Lee Parker Shares Collection At Adelaide’S Annual History Month Apr 2014

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.