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Accounting Historians Notebook, 1981, Vol. 4, No. 2 (Fall) [Whole Issue] Oct 1981

Accounting Historians Notebook, 1981, Vol. 4, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


President's Report [1981, Vol. 4, No. 2], Richard P. Brief Oct 1981

President's Report [1981, Vol. 4, No. 2], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Origins Of Accounting And Writing, Douglas Garbutt Oct 1981

Origins Of Accounting And Writing, Douglas Garbutt

Accounting Historians Notebook

A definitive answer to Louis Goldberg's question Did accounting antedate writing? must depend on conclusive definitions of what is meant by both accounting and writing. It is doubtful whether universally acceptable definitions of either will ever be established. Thus, the question may be as unanswered as it is interesting!


Annual Meeting Report; Endowment, Academy Of Accounting Historians Oct 1981

Annual Meeting Report; Endowment, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Life Memberships Awarded, Academy Of Accounting Historians Oct 1981

Life Memberships Awarded, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1981, Vol. 4, No. 2], Academy Of Accounting Historians Oct 1981

History In Print [1981, Vol. 4, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Tax: Rx For Economic Recovery: The 1981 Tax Bill, Joyce M. Lunney Oct 1981

Tax: Rx For Economic Recovery: The 1981 Tax Bill, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Hourglass Award Won By Tom Johnson, Academy Of Accounting Historians Oct 1981

Hourglass Award Won By Tom Johnson, Academy Of Accounting Historians

Accounting Historians Notebook

H. Thomas Johnson of Western Washington University won this year's prestigeous Hourglass Award for his contributions to the history of management accounting.


Carman G. Blough: A Personal Profile, William D. Cooper Oct 1981

Carman G. Blough: A Personal Profile, William D. Cooper

Accounting Historians Notebook

The only time I met Carman G. Blough was March 29, 1979, in Bridgewater, Virginia. Two months before, I telephoned him to arrange the meeting for I was beginning work on my dissertation noting the contributions of Blough. I felt the intervening time would be adequate to organize the dissertation and to formulate questions. However, as I began studying Mr. Blough's writings, I found myself overpowered by the breadth and depth of his experiences. From 1935 to 1961 Blough held a series of important positions, each demanding unique skills and abilities. Starting with his appointment as Chief Accountant (1935-1938) to …


Report Of The Committee On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography Oct 1981

Report Of The Committee On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography

Accounting Historians Notebook

After three years of effort, no final decision has been taken on even the first pan of the original charge to the committee. Since a coding scheme must be accepted by the members of the Academy before further work can be done, the last three parts of the charge have been largely ignored. It is essential that some resolution of this task be made, as quickly as possible.


Creative Accounting Three Score Years Ago; Office Management As A Profession, S. Paul Garner, A. W. T. Ogilvie Oct 1981

Creative Accounting Three Score Years Ago; Office Management As A Profession, S. Paul Garner, A. W. T. Ogilvie

Accounting Historians Notebook

Professor Garner brought the following human interest item to the attention of this editor. Emphasis (italics) was supplied throughout by Dr. Garner. From: Alpha Kappa Psi Diary, June, 1924 OFFICE MANAGEMENT AS A PROFESSION By A. W. T. Ogilvie, Gamma Chapter. There is also a note acknowledging Dr. Garner's contribution to the Endowment Fund.


Profile: Learned Hand; Learned Hand, Tonya K. Flesher Oct 1981

Profile: Learned Hand; Learned Hand, Tonya K. Flesher

Accounting Historians Notebook

Contributions to accounting theory and knowledge have come from a vast variety of sources both from within and outside the accounting profession. One individual who deserves recognition for his work was a member of the legal profession, Judge Learned Hand. An analysis of Hand's judicial opinions should add much to the study of accounting and tax history and in turn to educational objectives.


Let’S Take Another Look At Vat: An Alternative Revenue Source, Caroline D. Strobel Jul 1981

Let’S Take Another Look At Vat: An Alternative Revenue Source, Caroline D. Strobel

Woman C.P.A.

No abstract provided.


Tax: A Potpourri Of Provisions— Tax Law Changes Of 1980, Joyce M. Lunney Apr 1981

Tax: A Potpourri Of Provisions— Tax Law Changes Of 1980, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue] Mar 1981

Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians Mar 1981

Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians

Accounting Historians Notebook

A $2,000 contribution by Professor Osamu Kojima will initiate an Academy Research and Publication Endowment Fund. Professor Kojima, a Trustee of The Academy and former Hourglass Award winner, is an eminent accounting history scholar and has made this gift to commemorate his retirement, on March 31, 1981, from Kwansei Gakuin University, Nishinomiya, Japan.


Accounting And The Invention Of Writing, Kenneth S. Most Mar 1981

Accounting And The Invention Of Writing, Kenneth S. Most

Accounting Historians Notebook

In Vol. 3, No. 2 The Accounting Historians Notebook (Fall, 1980) Professor Louis Goldberg expressed the wish to know whether the view that accounting antedated writing would now represent a generally accepted attitude among present day archaeologists and prehistorians. An earlier issue of the Notebook mentioned the work of Professor Denise Schmandt-Besserat of the University of Texas at Austin, who has made significant discoveries in this field. (See, for example, "Reckoning before Writing", Archaeology, Vol. 32, No. 3 (1979), pp. 23-31, and "The Earliest Precursor of Writing", Scientific American, Vol. 238, No. 6, (June 1968).


Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians Mar 1981

Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Odyssey, B. G. Harrison Mar 1981

Accounting Odyssey, B. G. Harrison

Accounting Historians Notebook

In the fall 1980 edition of the Accounting Historians Notebook, Professor Louis Goldberg gave an affirmative answer to the question "Did Accounting Antedate Writing?" which had been raised in the Spring issue. He cited the work of Professor V. Gordon Childe to show that the original need for accounting records led to the invention of the earliest system of writing. May I suggest that there is a sequel to this already remarkable discovery, for it appears that accounting also contributed significantly to the development of more sophisticated systems of writing similar to those in use today.


News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians Mar 1981

News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians Mar 1981

History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


President's Message [1981, Vol. 4, No. 1], Richard P. Brief Mar 1981

President's Message [1981, Vol. 4, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik Mar 1981

Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik

Accounting Historians Notebook

No abstract provided.


Availability Of More International Congress Papers, Academy Of Accounting Historians Mar 1981

Availability Of More International Congress Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography Mar 1981

Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography

Accounting Historians Notebook

The Charge to the Committee is as follows: (1) To establish a workable and complete taxonomy for the subject of accounting history; (2) To determine significant publications that should be included under each of the taxonomic groups; (3) To investigate the feasibility of devising a computer program to encompass a continuously up-dated bibliography by taxonomic group; (4) To periodically attempt to publish such a bibliography.


Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner Mar 1981

Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner

Accounting Historians Notebook

This short human interest item appeared in The Three Banks Review (Edinburgh, Scotland) for December, 1979, in an article by R. N. Forbes, entitled ((The Poetry of Banking." It concerns a poet-banker named Robert W. Service (1874-1958), who joined the staff of the Commercial Bank of Scotland at the age of 14, in the year 1889 (salary 20 pounds per year: about $96 U.S.). He was soon placed in charge of the office stamp fund: a variety of petty cash. As explained by Mr. Forbes (pages 58-59).


Poetry From Peele; Academy Thanks Donors, James Peele Mar 1981

Poetry From Peele; Academy Thanks Donors, James Peele

Accounting Historians Notebook

No abstract provided.


Accounting History As A Worthwhile Study, William T. Baxter Mar 1981

Accounting History As A Worthwhile Study, William T. Baxter

Accounting Historians Notebook

The following article is a transcription of Professor Baxter's comments at the banquet at the Third International Congress of Accounting Historians held in August, 1980.


Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue] Jan 1981

Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue] Jan 1981

Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue