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- 1771-1832 (1)
- 1866-1945; Accountants -- Biography; Zeff (1)
- Accountants -- History; Accounting -- Historiography (1)
- Accounting -- China -- History; Accounting -- Japan -- History (1)
- Accounting -- Egypt -- History; Egypt -- Civilization -- To 332 B.C. (1)
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- And Accounting Educator (1)
- Depreciation allowances -- Law and legislation -- Great Britain; Income tax -- Great Britain -- History; Profit -- Great Britain -- History (1)
- Domesday book; Taxation -- England -- History; England -- Economic conditions -- 1066-1485 (1)
- Dreyer (1)
- Evans (1)
- Gunter. Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse (1998); Writing -- History; Accounting -- Egypt -- History (1)
- Hatfield (1)
- Henry Rand (1)
- Managerial accounting -- Canada -- History; Accounting -- Canada -- History; Bibliographical citations -- Evaluation; Cost and Management (1)
- Richard J. In defense of history; Accounting -- Historiography; Accounting -- History -- Methodology; Auditing (1)
- Salvation Army -- England -- History; Religious institutions -- Accounting -- History (1)
- Scholar (1)
- Scott (1)
- Sir (1)
- Stephen A. Henry Rand Hatfield: Humanist (1)
- Tobacco industry -- Accounting (1)
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Articles 1 - 20 of 20
Full-Text Articles in Business
Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 1], Academy Of Accounting Historians
Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.
Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting Historians Journal
This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the …
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Accounting Historians Journal
This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure …
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Accounting Historians Journal
Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
Henry Rand Hatfield And Accounting Biography, Tom Lee
Henry Rand Hatfield And Accounting Biography, Tom Lee
Accounting Historians Journal
The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.
How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle
How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle
Accounting Historians Journal
This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Accounting Historians Journal
This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented …
Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians
Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Best contributions to Volume 28 (2001); Announcing the Academy of Accounting Historians' 2002 Annual Research Conference; announcing the 13th Annual Conference on Accounting, Business & Financial History; Table of contents for Accounting and Business Research, Vol. 31, no. 4 (Autumn 2001)
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Accounting Historians Journal
This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of …
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Accounting Historians Journal
Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians …
Tax Fairness In Eleventh Century England, John Mcdonald
Tax Fairness In Eleventh Century England, John Mcdonald
Accounting Historians Journal
Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday Book, the outcome of the Survey, lists the incomes, tax assessments, wealth and resources of most estates in England and was used as a working accounting document by the monarch and public officials to raise taxes, distribute resources and consolidate power. Although the Domesday document itself survives, many details of its construction and use have been lost in the mists of time. This paper describes …
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: New mailing address, The Accounting Historians Journal has moved; Call for papers, The Acounting Historians Journal; Call for Papers, Accounting, Business & Financial History; Call for papers, 10th World congress of Accounting Historians; Call for papers, 7th Interdisciplinary Perspectives on Accounting Conference 13-16th 2003; Table of contents for Accounting and Business research, Vol. 32, no. 1 (2002); Accounting and Business Research, Vol. 32, no. 2 (2002)
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Accounting Historians Journal
This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms …
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich
Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich
Accounting Historians Journal
Gunter Dreyer's Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is …
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb
Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb
Accounting Historians Journal
Seven British income tax disputes over depreciation (1875ÂÂ1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …