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- Academic -- Abstracts (2)
- Accounting -- History -- Bibliography (2)
- Books -- Reviews (2)
- Dissertations (2)
- 1732-1799 (1)
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- 1774-1844; Interest rates (1)
- 1892-1979 (1)
- 1919- (1)
- 1979: Atlanta (1)
- Academy of Accounting Historians. Meeting (1979 : Honolulu (1)
- Academy of Accounting Historians; Brundage (1)
- Accounting -- History -- Bibliography; Charles Waldo Haskins Accounting History Seminar. Meeting (3rd (1)
- Accounting -- History -- Examinations (1)
- Accounting -- Iran -- History; Bookkeeping -- Iran -- History; Merchants -- Iran -- History (1)
- Assets (Accounting); Financial statements -- History; Corporations -- Accounting -- History (1)
- Audit committees; East Tennessee and Western North Carolina Railroad Company (1)
- B. 1863 (1)
- Baily (1)
- Barter -- History; Credit -- History; Bookkeeping -- History (1)
- Ca. 1445-1517 (1)
- Corporations -- Accounting -- Australia (1)
- Cost -- History; Cost accounting -- History; National Association of Cost Accountants; United States. Department of Commerce. Bureau of Foreign and Domestic Commerce (1)
- Cost accounting -- Great Britain -- History; Entrepreneurship -- Great Britain -- History (1)
- Entrepreneurship -- Great Britain -- History -- 19th Century; Cost Accounting -- History (1)
- Etc. (1)
- Etc.; Contracts -- New Hampshire (1)
- Financial statements -- United States -- Public opinion (1)
- Forges de Stain-Maurice; Managerial accounting -- Canada -- History; Managerial accounting -- Case studies (1)
- Francis (1)
- Ga.) (1)
Articles 1 - 30 of 37
Full-Text Articles in Business
Accounting Historians Notebook, 1979, Vol. 2, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1979, Vol. 2, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Highlights Of The 1979 Annual Meeting; Through The Ages, Kenneth Oswald Elvik
Highlights Of The 1979 Annual Meeting; Through The Ages, Kenneth Oswald Elvik
Accounting Historians Notebook
Highlights of annual meeting plus short obituary of William Holmes
History In Print [1979, Vol. 2, No. 2], Academy Of Accounting Historians
History In Print [1979, Vol. 2, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Pete Mcmickle Show, Academy Of Accounting Historians
Pete Mcmickle Show, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Letter From The Outgoing President; Through The Ages, Hanns Martin W. Schoenfeld
Letter From The Outgoing President; Through The Ages, Hanns Martin W. Schoenfeld
Accounting Historians Notebook
At the end of my two year term as President, I would like to make a few observations on the past two years of the Academy. Page also includes short obituary of Percival Flack Brundage.
Perception Of Public Confidence In Financial Reporting: A Half Century Down The Drain?, S. Paul Garner
Perception Of Public Confidence In Financial Reporting: A Half Century Down The Drain?, S. Paul Garner
Accounting Historians Notebook
In view of the fact that financial and business reporters for general readers can still make the headlines, as indicated in the three examples above, in 1979, it is a bit of curiosity that a prominent writer of a half century ago can also be quoted along substantially the same lines, even though it is natural that the phaseology may be a bit different. Therefore, after going through the 350 pages carefully, and noting all of the comments and conclusions on public confidence in accounting and financial reporting in the early days of the great depression, one may be permitted …
Accounting History Quiz, Hans Johnson
Accounting History Quiz, Hans Johnson
Accounting Historians Notebook
No abstract provided.
Revenue Act Of 1978: New Breaks. New Problems, Marjorie A. Daniels, Elizabeth Hebert
Revenue Act Of 1978: New Breaks. New Problems, Marjorie A. Daniels, Elizabeth Hebert
Woman C.P.A.
No abstract provided.
History In Print [1979, Vol. 2, No. 1], Academy Of Accounting Historians
History In Print [1979, Vol. 2, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting In An English Medieval Abbey, George F. Malecek
Accounting In An English Medieval Abbey, George F. Malecek
Accounting Historians Notebook
Let us consider the accounting problems for an abbey, a monastery, one of the prominent social institutions of the middle ages, a center for many activities: religious, social, cultural and economic. More specifically, let us center on the activities of a relatively large abbey near the coast of southern England, Beaulieu Abbey in the year 1269. The activities of this abbey would not seem strange to some of our modern rancher-oilman-financier entrepreneurs of South Texas. The modern rancher-farmer may have, in addition to his agricultural activities, some oil and/or gas interests, some financial interest in the local bank, etc. Most …
Accounting Historians Notebook, 1979, Vol. 2, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1979, Vol. 2, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
American Accounting Association; 1979 Regional Meetings; Third Charles Waldo Haskins Accounting History Seminar; American Accounting Association; 1979 Annual Meeting, Academy Of Accounting Historians
American Accounting Association; 1979 Regional Meetings; Third Charles Waldo Haskins Accounting History Seminar; American Accounting Association; 1979 Annual Meeting, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Jerome Lee Nicholson, Richard F. Taylor
Jerome Lee Nicholson, Richard F. Taylor
Accounting Historians Notebook
Born in 1862, Jerome Lee Nicholson, often called the father of cost accounting, entered the professional practice of accountancy in New York in 1889, under his own name. The firm name was later changed to J. Lee Nicholson and Company when he took in others as partners. Nicholson's firm specialized in the development of cost systems and procedures for manufacturing organizations. For thirty-five years this firm was his base of operations for the accomplishment of his personal goal in accounting: convincing the business community and the practicing accounting profession that cost accounting is perhaps the most fundamental proposition in all …
Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue]
Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Accounting Historians Journal, 1979, Vol. 6, No. 2 [Whole Issue]
Accounting Historians Journal, 1979, Vol. 6, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Corporate Asset Revaluations: 1925-1934, Gadis James Dillon
Corporate Asset Revaluations: 1925-1934, Gadis James Dillon
Accounting Historians Journal
Early SEC filings for 110 corporations listed on the New York Stock Exchange are used to summarize the extent and accounting treatment of asset revaluations during the period 1925-1934. The findings, considered with a brief review of the relevant contemporary accounting literature, lead to the conclusion that the popular conception of extensive and misleading revaluations is generally unsupported. Significantly, no firm in the sample increased reported earnings during the period 1925-1929 as a result of asset revaluations.
Early Encounters Between Cpas And The Sec, John L. Carey
Early Encounters Between Cpas And The Sec, John L. Carey
Accounting Historians Journal
The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public Accountants in various capacities from 1925 to 1969, including editor of The Journal of Accountancy and Administrative Vice-president, and received the Institute's gold medal for distinguished service to the profession.
New Insights From Cost Accounting Into British Entrepreneurial Performance Circa 1914, Robert R. Locke
New Insights From Cost Accounting Into British Entrepreneurial Performance Circa 1914, Robert R. Locke
Accounting Historians Journal
This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity calculations flounders because of an insufficient analysis of the factors involved in arriving at cost, profit, and productivity. The economic historian, preoccupied with recent European economic development could, therefore, improve his analysis by incorporating the science of management accounting into his methodology. A companion piece to this article will be published in the fall issue of the journal.
Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann
Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann
Accounting Historians Journal
From a capital budget, an operating budget and a partnership agreement prepared almost 250 years ago in New France, a cash Budget and balance sheets are prepared to help in an analysis of the viability of the company. This investigation into the feasibility of the project discloses a quite sophisticated use of managerial accounting. The original partnership failed, but eventually the company became a successful venture.
On Mercantile Accounting In Pre-Industrial Iran, T. Khodadoust, Paul Frishkoff
On Mercantile Accounting In Pre-Industrial Iran, T. Khodadoust, Paul Frishkoff
Accounting Historians Journal
Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis, single-entry, with little distinction between business and personal transactions; this mirrors accounting practices in many "developing" societies. What was indeed unique was a distinctive set of numerical symbols, comprehensible to but a few initiates in each community, and whose primary goal was secrecy and privacy of the records. The system was used well before 1900 and is still in use in some rural …
Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal
Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal
Accounting Historians Journal
Sharecropper agreement found in wastebook and customers' ledger dated January 1824 to November 1835. The ledger originally belonged to Abner Barden a hatter of Richmond, New Hampshire and is now in the Accounting Collection, Rare Book Room, University of Florida library.
George Washington As An Accountant, Helen M. Cloyd
George Washington As An Accountant, Helen M. Cloyd
Accounting Historians Journal
George Washington's interest in bookkeeping began in 1747 when at the age of 15 he started his first ledger and lasted until his death in 1799. His bookkeeping records span a period of fifty years. This manuscript reveals a unique side to President Washington's personality and recounts his inherent desire for accuracy and honesty in all dealings.
Baily's Paradox, Richard P. Brief
Baily's Paradox, Richard P. Brief
Accounting Historians Journal
The following question appeared in Francis Baily's celebrated 1808 text on interest and annuities: "If a penny had been put out at 5 percent compound interest at the birth of Christ; to what sum would it amount at the end of the year 1810?" . A discussion of various solutions follows.
1794 Middletown, Delaware--From Accounting Records, Williard E. Stone
1794 Middletown, Delaware--From Accounting Records, Williard E. Stone
Accounting Historians Journal
The economic life, customs and importance of 1794 Middletown, Delaware are interpreted from the accounting ledgers of a general store and a blacksmith shop.
Barter Bookkeeping: A Tenacious System, Dale L. Flescher
Barter Bookkeeping: A Tenacious System, Dale L. Flescher
Accounting Historians Journal
Since accounting develops to meet the needs of its environment, the same systems may not be used in all parts of the country at the same time. A system of barter and credit bookkeeping was common in the U. S. during the 1700's, but began to diminish from the civilized parts of the country during the early 1800's. However, the barter-credit system continued to be used in some rural areas well into the 20th century. These 20th century barter-credit records were not antiquated. The needs of management were little different than those of other storekeepers of a century and a …
Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik
Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik
Accounting Historians Journal
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business Income and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex Winebury, Thomson McLintock and Co. - The First Hundred Years Reviewed by J. C. Lehane; Bryce Lyon and A. E. Verhulst, Medieval Finance: A Comparison of Financial lnstitutions in Northwestern Europe Reviewed by Ernest Enke; Christiane Pierard, Les Plus Anciens Comptes De La Ville De Mons (1279-1356). Tome 1 Reviewed by Frederic M. Stiner, Jr.; Osamu Kojima, Studies in the Historical Materials of Accounting Reviewed by Kohhei …
1870 Corporate Audit Committee, Thomas E. Mckee
1870 Corporate Audit Committee, Thomas E. Mckee
Accounting Historians Journal
Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and auditors are facing criticism and increased litigation due to corporate failures and disclosures of illegal or questionable payments. This article examines the workings of a corporate audit committee that operated in the mid-nineteenth century. The committee functioned as auditor for the company since there was no established public accounting profession in the U.S. at that time. They disentangled the financial affairs of the company and …
On The Life Of Luca Pacioli, Akira Nakanishi
On The Life Of Luca Pacioli, Akira Nakanishi
Accounting Historians Journal
Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.
Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry
Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and American Economic Development, 1870- 1900 by Helen Hill Updike; An Investigation of Federal Farm Income Taxation: Its Development with Attention to Congressional Intent and its Effects on the Georgia Egg Industry by Michael Lynn Holland; The Impact of the Tax Reform Act of 1969 Upon Charitable Contributions of Ordinary Income Property by John Martin Strefeler; Evolution of Financial Audit Criteria with Emphasis on Selected Legal …
Doctoral Research [1979, Vol. 6, No. 2], Maureen Helena Berry
Doctoral Research [1979, Vol. 6, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Taxation in Bretagne, 1598-1648 by James Barry Collins; The Accumulation of Capital and the Subsistence Agriculture in Brazil Since 1889 by Roberto Jose Moreira; Canadian Business & The 'Reform' Process in the 1930s by Alvin Finkel; An Econometric Study of Canadian Capital Formation By Industry by Cham-Kau Tam; An Indian Structural Model of Inflation: An Analysis of Nature and Causes of lnflation From 1951-52 To 1967-68 by Rohini Vishnu Divecha; Price Expectations in the 1860s And 1890s by Brenda Joyce Kahn; Determinants of the Dollar-Sterling Rate 1919-25, and Some Related Issues by Emmanuel John Zervoudakis.