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1979

Accounting Historians Journal

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Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue] Jan 1979

Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Accounting Historians Journal, 1979, Vol. 6, No. 2 [Whole Issue] Jan 1979

Accounting Historians Journal, 1979, Vol. 6, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Corporate Asset Revaluations: 1925-1934, Gadis James Dillon Jan 1979

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.

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Early Encounters Between Cpas And The Sec, John L. Carey Jan 1979

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.

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New Insights From Cost Accounting Into British Entrepreneurial Performance Circa 1914, Robert R. Locke Jan 1979

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.

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Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann Jan 1979

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.

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On Mercantile Accounting In Pre-Industrial Iran, T. Khodadoust, Paul Frishkoff Jan 1979

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 …

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Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal Jan 1979

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.

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George Washington As An Accountant, Helen M. Cloyd Jan 1979

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.

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Baily's Paradox, Richard P. Brief Jan 1979

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.

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1794 Middletown, Delaware--From Accounting Records, Williard E. Stone Jan 1979

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.

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Barter Bookkeeping: A Tenacious System, Dale L. Flescher Jan 1979

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 …

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Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik Jan 1979

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 …

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1870 Corporate Audit Committee, Thomas E. Mckee Jan 1979

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 …

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On The Life Of Luca Pacioli, Akira Nakanishi Jan 1979

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.

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Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry Jan 1979

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 …

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Doctoral Research [1979, Vol. 6, No. 2], Maureen Helena Berry Jan 1979

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.

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Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke Jan 1979

Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke

Accounting Historians Journal

This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a "necessary" technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.

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Announcement [1979, Vol. 6, No. 1]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 1], Author Unknown Jan 1979

Announcement [1979, Vol. 6, No. 1]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), A History of Accounting in America, Historic Accounting Literature, Working Paper Series, and table of contents for The Accounting Review, Oct. 1979 and Accounting and Business Research, autumn 1978. Also included are an announcement of the Third International Congress of Accounting Historians, an Application for membership, and Guide for submitting manuscripts.

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Development Of Corporate Accounting In Australia, Robert William Gibson Jan 1979

Development Of Corporate Accounting In Australia, Robert William Gibson

Accounting Historians Journal

Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to include income statements and consolidated statements. This was followed by the activities of the accounting profession, stock exchanges and others to improve the details of disclosure.

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Distribution Cost Analysis Methodologies, 1901-1941, Paul F. Anderson Jan 1979

Distribution Cost Analysis Methodologies, 1901-1941, Paul F. Anderson

Accounting Historians Journal

The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.

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Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], Author Unknown Jan 1979

Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), A History of Accounting in America, Working Paper Series, and table of contents for The Accounting Review, April 1980 and Accounting and Business Research, summer 1979. Also included are an announcement of theThird International Congress of Accounting Historians, notable contributions to accounting literature award, Application for membership and Guide for submitting manuscripts.

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Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik Jan 1979

Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli; Heinrich Sieveking, Die Casa di S. Giorgio: Genueser Finanzwesen mit besonderer Beruecksichtigung der Casa di S. Giorgio, II Reviewed by Norlin G. Rueschhoff; Emanuel Benjamin Ocran, Jr., Transportation Costs and Costing 1917-1973: A Select Annotated Chronological Bibliography Reviewed by David B. Vellenga; James Don Edwards, History of Public Accounting in the United States Reviewed by Frederic M. Stiner, Jr.; Geo [rge] Soule's …

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