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1981

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Accounting Records Of The East India Company, Vahe Baladouni Jan 1981

Accounting Records Of The East India Company, Vahe Baladouni

Accounting Historians Journal

The rather extensive and complex collection of accounting and related materials of the East India Company may be viewed in four distinct periods. Paradoxically, the first period (1600-1663) is marked by an absence of account books. The second period (1664-1697), however, provides us with a near-complete set of books. The maintenance of three separate sets of accounting records distinguishes the third period (1698-1712) when three East India Companies (London, English, United) were operating simultaneously. From around 1712 until final liquidation of the Company in 1858 - fourth and last archival period - record keeping assumed certain features of modern accounting. …

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Internal Control For Ottoman Foundations, Turgut Var Jan 1981

Internal Control For Ottoman Foundations, Turgut Var

Accounting Historians Journal

The objective of this paper is to analyze Ottoman waqfs (foundations) to determine the internal control principles followed. In order to achieve this task, extensive references have been made to an actual waqf deed, The Waqfiyah of Ahmed Pasa. The original copy of this document is in the Free Library of Philadelphia and it was written December 1511. It is hoped that this research would lead to further research dealing with early accounting thought and practices in the Middle East.

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Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Money and Clientship in the Ancient Irish Laws by Marilyn Eleanor Gerriets; The Use of Accounting Records of the Harden General Store 1860-1900 to Study Price Fluctuations, Barter and Changes in Consumption by Bobby Eugene Smiley; The Impact of the American Civil War on the Pattern of International Trade and on the British Money Market by William Wesley Nye; Foreign Trade, Foreign Capital and the Peripheralization of the Ottoman Empire, 1830-1913 by Sevket Pamuk; The Impacts of the Multinational Oil Corporations on Nigeria's Economic Growth: Theoretical and Empirical Explorations by Christian `Dare Odofin; he Role of Investment …

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Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam Jan 1981

Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam

Accounting Historians Journal

D.R. Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a time of relative turmoil because the market was no longer the primary controlling force within our institutions. Accounting as the vehicle of the scientific method would replace the market as the synthesis of institutions which make up our culture.

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Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin Jan 1981

Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin

Accounting Historians Journal

University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future.

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Recalling George Oliver May And Me, William Andrew Paton Jan 1981

Recalling George Oliver May And Me, William Andrew Paton

Accounting Historians Journal

A recollection of the author's contacts with his friend George Oliver May. These personal insights provide an added dimension to the previous article, May and Paton: Two Giants Revisited, authored by Henry Francis Stabler and Norman X. Dressel.

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Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews Jan 1981

Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews

Accounting Historians Journal

The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.

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Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster Jan 1981

Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and Lawrence Revsine, Editors, Accounting Research 1960-1970: A Critical Evaluation Reviewed by J. Edward Ketz; Marshall M. Kirkman, Railway Expenditures: Their Extent, Object, and Economy, 2 vols. Reviewed by James W. Jones; J. Kitchen and R. H. Parker. Accounting Thought and Education: Six English Pioneers Reviewed by Peter Boys; Gary John Previts and Barbara Dubis Merino, A History of Accounting in America: An Historical Interpretation …

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Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold Jan 1981

Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold

Accounting Historians Journal

The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought. The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency. The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a …

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Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman Jan 1981

Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman

Accounting Historians Journal

In 1889 the Shelton Iron, Steel and Coal Company Limited was incorporated to take over the assets and business activities of two existing companies. To guide the contracting parties in negotiating a price to be paid for the properties belonging to the Shelton Collieries and Ironworks an independent valuation was arranged by Deloitte, Dever, Griffiths & Co., later appointed auditors of the new company. The article comprises an appraisal of the valuation exercise, which is an early example of the use of a discounted cash flow technique to provide relevant information for a capital investment decision.

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Note On The First Recorded Audit In The Bible, Harry Zvi Davis Jan 1981

Note On The First Recorded Audit In The Bible, Harry Zvi Davis

Accounting Historians Journal

According to an early commentary on the Bible, Joseph is the first auditor of accounting records in the Bible.

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Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown Jan 1981

Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, Index to the Accounting Review 1926-1978, price list for Academy publications, and table of contents for The Accounting Review, April 1981, Accounting and Finance, Nov. 1980, and Accounting and Business Research, autumn 1980. Also included are Application for membership and Guide for submitting manuscripts.

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May And Paton: Two Giants Revisited, Henry Francis Stabler, Norman X. Dressel Jan 1981

May And Paton: Two Giants Revisited, Henry Francis Stabler, Norman X. Dressel

Accounting Historians Journal

The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.

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Four Schools Of European Accounting Thought, Vassilios P. Filios Jan 1981

Four Schools Of European Accounting Thought, Vassilios P. Filios

Accounting Historians Journal

A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.

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History Of The Abacus, Keith E. Sugden Jan 1981

History Of The Abacus, Keith E. Sugden

Accounting Historians Journal

As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its design and application showed remarkably little change over the following two thousand years. A measure of the usefulness of the abacus is seen by the fact that it survived the advent of algorism by some six centuries but its major significance for western culture lies in its perfect and seminal representation of the decimal system.

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Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy Jan 1981

Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy

Accounting Historians Journal

Many accounting documents and journals disintegrate every year due to the acidic quality of paper used in them. Using the laboratory of the Office of Preservation of the Library of Congress, certain accounting journals were analyzed for their acidic or alkaline paper. Journals printed on acidic paper, such as the Accounting Historians Journal and the Accounting Review can be expected to disintegrate quickly. Journals printed on alkaline paper, such as the Journal of Accounting, Auditing & Finance and Taxation for Accountants should last for centuries. Historians wishing to preserve material appearing in acidic journals should photocopy on alkaline paper or …

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Bonsignori Family Estate Accounting 1461-1632, Turgut Var Jan 1981

Bonsignori Family Estate Accounting 1461-1632, Turgut Var

Accounting Historians Journal

The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and 1632. The most important documents deal with, accounting and administration of Filippo Bonsignori's will. The time period involved (1455 to 1632) permits some study of the developments in accounting methods used in fulfilling fiduciary responsibilities. The paper provides insight into the history of Florentine estate accounting.

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Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown Jan 1981

Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Essays in Honour of Trevor R. Johnston, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Oct. 1981, Accounting and Finance, May 1981, and Accounting and Business Research, summer 1981. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.

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Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its Effect on the Local Economy, 1817-1836 by Marilynn Melton Larew; The Business History of the Antebellum Wisconsin Newspaper, 1833-1860: A Study of Concentration of Ownership and Diversity of Views by Carolyn Stewart Dyer; Money, Sheep, and Economic Crisis in Argentina, 1852-1900: Questions About The Principles of Economics by Jeffrey Alan Lamia; Men, Money, Machines: Studies Comparing Colliery Operations and Factors …

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Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster Jan 1981

Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith; Andrew Barr and Kenneth W. Perry, Editors, Written Contributions of Selected Accounting Practitioners Volume 3: Andrew Barr Reviewed by Martin Benis; Victor Z. Brink, Foundations for Unlimited Horizons?? Institute of Internal Auditors 1947-1976 Reviewed by H. V. Vasudeva Rao; Alfred DuPont Chandler, Jr., The Visible Hand: The Managerial Revolution in American Business Reviewed by Mary McKinney Schweitzer; A Chartered Accountant, The Etiquette of The …

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