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Articles 1 - 27 of 27
Full-Text Articles in Business
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, 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.
Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson
Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson
Accounting Historians Journal
In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate discloÂÂsure practice. This paper represents a study of the annual report information made publicly available by one of America's first railÂÂroads, and one of the first …
Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians
Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Accounting Historians Journal
The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development …
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Accounting Historians Journal
This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …
Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards
Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards
Accounting Historians Journal
In the early 1990s, there emerged a growing view, popularized through the pages of important research journals such as Accounting, Organizations and Society and Critical Perspectives on Accounting, that traditional historical accounting research was in some senses inferior to the new accounting history. The term new accounting history encompassed a number of methodologies designed to produce what has become known as critical accounting history. Among these methodologies, the work of Foucauldians, particularly that of Professors Hoskin and Macve, focuses on areas of particular interest to ourselves. We address their literature in some of our work for the followÂÂing interrelated reasons. …
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians
Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Accounting Historians Journal
Leafing through early accounting journals from the last two decades of the 19th century, accounting historians and enthusiasts piece together the history of accountancy in the U.S., yet pay little attention to the editors of these journals who at times almost single-handedly willed their existence, clearing the road for modern accounting journals. Anson O. Kittredge, who was probably the most outstanding and influential editor of the 19th century, was also an author, teacher, CPA examiner, innovator, practitioner, and organizer.
Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson
Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson
Accounting Historians Journal
This study documents changes that took place in The AcÂÂcounting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writÂÂten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finanÂÂcial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …
Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Accounting Historians Journal
In attempting to understand the genesis and scope of modÂÂern cost and management accounting systems, accounting historiÂÂans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century developÂÂments in the U.K. and U.S. through new evidence, new interpretaÂÂtion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management acÂÂcounting as articulating a new kind of expert disciplinary knowlÂÂedge, as well as exercising a disciplinary power, in the construcÂÂtion of a new human accountability. However, this disciplinary view has been challenged by more …
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Accounting Historians Journal
George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Historians Journal
For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.
Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson
Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson
Accounting Historians Journal
Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …
Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig
Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig
Accounting Historians Journal
No abstract provided.
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Accounting Historians Journal
Excerpts from prevous reviews are: James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500-1750 Reviewed by Marc J. Epstein; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph 8 Reviewed by M.C. Wells.
Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern
Accounting Historians Journal
Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook
Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook
Accounting Historians Journal
For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Accounting Historians Journal
Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Accounting Historians Journal
While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier …
Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.