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Articles 61 - 69 of 69
Full-Text Articles in Business
Becoming Professional: Chinese Accountants In Early 20th Century Shanghai, Yin Xu, Xiaoqun Xu
Becoming Professional: Chinese Accountants In Early 20th Century Shanghai, Yin Xu, Xiaoqun Xu
Accounting Historians Journal
This paper examines the experience of Chinese accountants transforming themselves into a profession during the early 20th century. It delineates how the experience was shaped by an intersection of economic development, the political culture and the nationalist movement in semi-colonial Shanghai. Chinese accountants responded to the daily manifestations of these larger historical forces by combining their professional self-interests with a nationalist agenda and by adapting to the changing political environment. The history and legacy of this experience provides a point of reference for observing the re-emergence of the accounting profession in China since the end of the Maoist era.
Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 1], Academy Of Accounting Historians
Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns
In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns
Accounting Historians Journal
In 1901, Alexander Hamilton Church wrote a path-breaking article in The Engineering Magazine, entitled The proper distribution of establishment charges'. This article, published in six parts, is generally considered to have been one of the most important articles on the subject of overhead allocation and Church's system of scientific machine rates is often seen as a precursor of work which eventually resulted in the emergence of standard costing. Around the same time, Church introduced his system at Renold, a firm of British chain manufacturers, where it was used well into the First World War. Towards the end of the war, …
From The Editor, Stephen P. Walker
From The Editor, Stephen P. Walker
Accounting Historians Journal
I take this opportunity to report on recent developments and thank all who continue to support AHJ. The current issue contains an Autobiographical section. Richard Vangermeersch (rvang@uriacc.uri.edu) is guest editing a special section on International Congresses of Accounting to coincide with the theme of the World Congress of Accounting Historians in 2004. I am delighted to announce that the editorial board have decided that the prize for the best paper in Volume 29 be awarded to Alan J. Richardson for his article on Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting, 1926-1986.
Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus
Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus
Accounting Historians Journal
This is a review of how various experiences in my career have contributed to my understanding of accounting. I recall the circumstances surrounding several of my efforts towards the development of accounting theories, viz. (1) decision-usefulness theory, (2) activity costing, and (3) market simulation accounting, as well as my excursion into (4) market association research in seeking to validate decision-usefulness theory and (5) a search for the effects of firms' economic environments on the development of enterprise accounting in the 2nd millennium, C.E. I give my impressions of several of the important players in the evolution of accounting thought in …
Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians
Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: The Academy of Accounting Historians 2003 Vangermeersch Manuscript Award: Eligibility and Guidelines for Submissions; Call for Papers, Academy of Accounting Historians 2003 Research Conference; Call for papers: 15th Annual Conference on Accounting, Business & Financial History at Cardiff Business School; Conference Announcement & Call for Papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Table of contents for Accounting and Business Research, Vol. 32, no. 3 (2002); Table of contents for Accounting and Business Research, Vol. 32, no. 4 (2002).
Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig
Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig
Accounting Historians Journal
This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755-1820) (ii) Liberal Monarchy (1820-1890) (iii) Waning Liberalism and Rising Corporatism (1891-1926) (iv) Corporatist Dictatorship (1926-1974) and (v) Emerging Liberal Democracy and NeoÂÂcorporatism (1974 until the present). The accounting profession's chequered history is analysed through episodes of regulation and de-regulation. These episodes are associated with Portugal's pervading social, economic and political context and …
Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone
Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone
Accounting Historians Journal
We examine the Hebrew Talmud's account of internal controls in the ancient Jerusalem Temple (c.823 B.C.E. to 70 C.E.) This far-reaching enterprise involved an extensive system of sacrificial offerings, management of three annual pilgrimages, a court system and maintenance of a priestly class. We outline the annual process of collecting half-shekel and other donations, withdrawals from the Temple treasury and the sale of libations. The Talmud describes numerous internal controls: donations were segregated according to their specific purposes and donation chests were shaped with small openings to prevent theft. When making withdrawals from the Temple treasury, the priest-treasurer was required …