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2001

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Full-Text Articles in Business

Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians Oct 2001

Accounting History: Gateway To The Understanding Of The Future, August 11, 2001 In Atlanta, Georgia, Academy Of Accounting Historians

Accounting Historians Notebook

The annual pre-American Accounting Association Conference of the Academy of Accounting Historians was co-sponsored and coordinated by The School of Accountancy at Georgia State University. Presented in the Student Center under the able direction of Elliott Slocum and Ram Sriram, the Saturday conference featured eight papers and spirited discussion.

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Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians Oct 2001

Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves Oct 2001

Message From The President [2001, Vol. 24, No. 2], Oliver Finley Graves

Accounting Historians Notebook

No abstract provided.

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Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson Oct 2001

Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Hilton, St. Louis Frontenac, April 7, 2001, William D. Samson

Accounting Historians Notebook

No abstract provided.

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Past: Prologue For The Future, Robert H. Colson Oct 2001

Past: Prologue For The Future, Robert H. Colson

Accounting Historians Notebook

As often occurs when someone retires from a position, my predecessor, Jim Craig, left behind as many things as possible to ease the transition of his successor. Among the items that have waited patiently for my attention is a desk drawer filled with cassette tapes of past interviews and symposia. Journal Editor Tom Morris and I went through these tapes and initially decided to discard them because their journalistic purpose had been fulfilled. They had been used to clarify points in interviews and symposia before their publication in the Journal. Because the published version becomes the formal, public record of …

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Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue] Oct 2001

Accounting Historians Notebook, 2001, Vol. 24, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians Oct 2001

National Accountancy Library Of The United States At The University Of Mississippi, Academy Of Accounting Historians

Accounting Historians Notebook

The largest and most prestigious accounting library collection in the world : that of the American Institute of Certified Public Accountants (AICPA) : has arrived at The University of Mississippi (UM) to be housed permanently in the John Davis Williams Library.

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Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz Oct 2001

Promiscuous Problems And Vulgar Fractions: The Early-Nineteenth Century Schoolbook Of Sarah Dubois (New Paltz, Ny: The Huguenot Historical Society), Joan Hollister, Sally M. Schultz

Accounting Historians Notebook

Integrating accounting history into the classroom is one way to motivate students in financial accounting courses, to help them gain an appreciation of the evolution of accounting, and to challenge them to conceptualize and think constructively [Bloom and Collins, 1988; Coffman et al., 1993]. This paper presents examples of some familiar and some unfamiliar business and accounting concepts as they were taught in the early-nineteenth century to help accounting students and faculty members to gain further insight into how today's practices evolved.

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Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians Apr 2001

Academy Of Accounting Historians 2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves Apr 2001

Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves

Accounting Historians Notebook

No abstract provided.

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Hundred Years Of Life Of Rivista Italiana Di Ragionerta E Di Aziendale, Academy Of Accounting Historians Apr 2001

Hundred Years Of Life Of Rivista Italiana Di Ragionerta E Di Aziendale, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians Apr 2001

Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Notebook

The Year 2000 Research Conference of the Academy of Accounting Historians was held in conjunction with The Ohio State University on November 9 - 11, 2000 to celebrate the fiftieth anniversary of the Accounting Hall of Fame. The conference, titled "Challenges and Achievements in Accounting during the Twentieth Century," looked at how the accounting profession has responded to change during the Twentieth Century. Conference attendees were welcomed by Dean Joseph A. Alutto of the Fisher College of Business and opening remarks were made by President William E. Kirwan of The Ohio State University.

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Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington Apr 2001

Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington

Accounting Historians Notebook

No abstract provided.

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Committee Members -- 2001, Academy Of Accounting Historians Apr 2001

Committee Members -- 2001, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accounting Historians Notebook, 2001, Vol. 24, No. 1 (April) [Whole Issue] Apr 2001

Accounting Historians Notebook, 2001, Vol. 24, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians Apr 2001

History In Print [2001, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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9th World Congress Of Accounting Historians, Melbourne, Australia, 30 July-2 August 2002. Call For Papers, Academy Of Accounting Historians Apr 2001

9th World Congress Of Accounting Historians, Melbourne, Australia, 30 July-2 August 2002. Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Minutes Of The Meeting Of Officers And Trustees: Academy Of Accounting Historians, April 15, 2000, Indianapolis, In; Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Academy Of Accounting Historians, August 12, 2000, Philadelphia, Pa, Gary P. Spraakman, Kathleen E. Sinning Apr 2001

Minutes Of The Meeting Of Officers And Trustees: Academy Of Accounting Historians, April 15, 2000, Indianapolis, In; Minutes Of The Meeting Of Officers, Trustees And Committee Chairs, Academy Of Accounting Historians, August 12, 2000, Philadelphia, Pa, Gary P. Spraakman, Kathleen E. Sinning

Accounting Historians Notebook

No abstract provided.

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Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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From The Editor, Stephen P. Walker Jan 2001

From The Editor, Stephen P. Walker

Accounting Historians Journal

In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.

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Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians Jan 2001

Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, 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.

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Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski Jan 2001

Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski

Accounting Historians Journal

For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.

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Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman Jan 2001

Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman

Accounting Historians Journal

The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …

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Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen Jan 2001

Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen

Accounting Historians Journal

For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook

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Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler Jan 2001

Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler

Accounting Historians Journal

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional ac­counting techniques and the cost accounting system into an intri­cate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …

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Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay Jan 2001

Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay

Accounting Historians Journal

The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.

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Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon Jan 2001

Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon

Accounting Historians Journal

This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour on-line library. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. …

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Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft Jan 2001

Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft

Accounting Historians Journal

Amanda Vickery's, The Gentleman's Daughter: Women's Lives in Georgian England, [1998] provides a challenging and controversial account of the lives of genteel women in provincial England. In this review essay, we consider the implications of her insights and revelations for accounting history research. We argue that her work raises a number of issues concerning what and where accounting took place in the 18th century. In particular, it is suggested that the detailed accounts' contained within genteel women's pocket books were a means by which they came to know' their household in order to manage their duties and responsibilities. Accounting historians …

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Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram Jan 2001

Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram

Accounting Historians Journal

A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of …

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