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1979

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Articles 31 - 37 of 37

Full-Text Articles in Business

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.


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.


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.


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.


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.


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 …


Employee Meals: The Most For You — The Least For The Irs, Betty Borrett Jan 1979

Employee Meals: The Most For You — The Least For The Irs, Betty Borrett

Woman C.P.A.

No abstract provided.