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- Academy of Accounting Historians (3)
- Academic -- Abstracts (2)
- Accounting -- History -- Bibliography (2)
- Books -- Reviews (2)
- Dissertations (2)
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- Frederick Winslow (2)
- International Congress of Accounting Historians (3rd : 1980: London) (2)
- Taylor (2)
- 1802-1869; Duff's Business Institute (1)
- 1856-1915; Industrial management -- History; Account books -- History (1)
- 1856-1915; Industrial management -- History; Cost accounting -- History (1)
- 1893- (1)
- 1919- (1)
- Academy of Accounting Historians. Meeting (1980: Boston); Previts (1)
- Account books -- History (1)
- Accountants -- History (1)
- Accounting -- History -- Bibliography; Pacioli (1)
- Accounting -- History -- Research (1)
- Accounting -- Study and teaching (Continuing education) -- United States; Taxation -- United States (1)
- Accounting -- Study and teaching; New York School of Accounts (1)
- Assets (Accounting); Valuation (1)
- Auditing -- Canada -- History (1)
- Barbara Dubis; Hourglass Award (1)
- Bible; Accounting -- History (1)
- Boston Manufacturing Company; Lawrence Manufacturing Company; Textile Industry -- Accounting; Cost accounting -- History; Waltham System (1)
- Ca. 1445-1517; Accounting -- Examinations (1)
- Duff (1)
- Etc. (1)
- Gary John; Merino (1)
- George Hillis (1)
Articles 1 - 30 of 43
Full-Text Articles in Business
Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
President's Message [1980, Vol. 3, No. 2]; Call For Committee Members, Richard P. Brief
President's Message [1980, Vol. 3, No. 2]; Call For Committee Members, Richard P. Brief
Accounting Historians Notebook
No abstract provided.
Highlights Of The 1980 Annual Meeting; Hourglass Award Won By Previts And Merino, Academy Of Accounting Historians
Highlights Of The 1980 Annual Meeting; Hourglass Award Won By Previts And Merino, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Income Tax In The United States Prior To The Sixteenth Amendment, William D. Wallace
Income Tax In The United States Prior To The Sixteenth Amendment, William D. Wallace
Accounting Historians Notebook
The issue of taxation has been the subject of debate since the establishment of the thirteen colonies. Citizens have consistently disapproved of being taxed (once to the extent of going to war about taxation, among other issues). To be taxed was viewed as being forced to give up a portion of the taxpayer's wealth. However, the philosophy stated by Justice Oliver Wendell Holmes, Jr. ("Taxes are the price we pay for civilization.") prevailed with the enactment of the Sixteenth Amendment in 1913.
Availability Of Intenational Congress Papers, Academy Of Accounting Historians
Availability Of Intenational Congress Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Horace Givens Wins Rare Book Award, Academy Of Accounting Historians
Horace Givens Wins Rare Book Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Third International Congress Great Success; History In Print [1980, Vol. 3, No. 2]; Videotapes Of Famous Accountants; Ideas From The Archives Committee, Richard G.J. Vangermeersch
Third International Congress Great Success; History In Print [1980, Vol. 3, No. 2]; Videotapes Of Famous Accountants; Ideas From The Archives Committee, Richard G.J. Vangermeersch
Accounting Historians Notebook
No abstract provided.
More On The Question Of Whether Accounting Antedated Writing, Louis Goldberg
More On The Question Of Whether Accounting Antedated Writing, Louis Goldberg
Accounting Historians Notebook
Among the many interesting items that appear in The Accounting Historians Notebook, the question in the Spring issue, Did Accounting Antedate Writing? was of particular interest to me.
Report On Basic Historical Method, Academy Of Accounting Historians Research Committee
Report On Basic Historical Method, Academy Of Accounting Historians Research Committee
Accounting Historians Notebook
The purpose of this report is to provide guidance to researchers in accounting history who may not be familiar with some of the research methods used by historians. This report concentrates on some basic concepts in historical methodology; a second report will focus on other techniques and specific areas of study. The material presented here is not new, but it is hoped that a concise summary of basic ideas will be helpful to accountants who may not have the time to delve into the various works available on historical methodology.
Did Accounting Antedate Writing?, Academy Of Accounting Historians
Did Accounting Antedate Writing?, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History Sessions At Regional Meetings, Academy Of Accounting Historians
History Sessions At Regional Meetings, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Dr. Newlove And The Washington School Of Accountancy, Hans Johnson
Dr. Newlove And The Washington School Of Accountancy, Hans Johnson
Accounting Historians Notebook
What follows is a brief story of one such "night school." The Washington School of Accountancy, located in Washington, D.C. and affiliated with the Y.M.C.A., was in its heyday during the period 1919 to 1923. Prominent in its success was Dr. G. H. Newlove who was its Dean. The material for this story comes from a review of the School's Catalogs and from the recollections of Dr. G. H. Newlove himself.
Message From The President [1980, Vol. 3, No. 1], Richard P. Brief
Message From The President [1980, Vol. 3, No. 1], Richard P. Brief
Accounting Historians Notebook
No abstract provided.
Profile: William Holmes; William Holmes, Anthony T. Krzystofik
Profile: William Holmes; William Holmes, Anthony T. Krzystofik
Accounting Historians Notebook
In May of 1979 William Holmes, a member of the Academy and member of the editorial board of the Accounting Historians Journal, passed away in Hingham, Massachusetts. The expression that one is "a gentleman and a scholar" is often loosely used and so that its appropriate significance is lost. However, in the case of William Holmes the expression is not only appropriate, but most deserving.
History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians
History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)
Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians
History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner
Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner
Accounting Historians Notebook
The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …
Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians
Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians
Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher
Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher
Woman C.P.A.
No abstract provided.
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]
Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Accounting Historians Journal
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.
Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan
Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan
Accounting Historians Journal
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.
Public Accounting In 1929, Alan Peter Mayer-Sommer
Public Accounting In 1929, Alan Peter Mayer-Sommer
Accounting Historians Journal
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.
Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter
Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter
Accounting Historians Journal
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Accounting Historians Journal
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures is also made in order to investigate their sources and influences. It is concluded that Taylor was a pioneer in many aspects of cost accounting, but his most important contribution was the development of the managerial approach that paved the way for modern managerial accounting.
Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson
Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson
Accounting Historians Journal
This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of valuing assets and determining yearly income. In addition, the handling of doubtful accounts and their subsequent collection is examined. In both letters the writers argue for the development of clearly defined accounting principles and consistency in applying them. These letters reveal that an unusually high degree of financial sophistication had emerged in the merchant banking field by the 1850s.
Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown
Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in America, and table of contents for The Accounting Review, July 1980 and Accounting and Business Research, winter 1979. Also included are: price list for Academy publications, announcement of the Third International Congress of Accounting Historians, Application for membership, and Guide for submitting manuscripts.