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- Conference on Accounting (2)
- William D. -- Portraits (2)
- William D.; Samson (2)
- World Congress of Accounting Historians (11th : 2006 : Nantes : France) (2)
- Academy of Accounting Historians -- Board of Trustees; Academy of Accounting Historians (1)
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- Academy of Accounting Historians -- Congresses; Accounting Hall of Fame Conference (2005 : Columbus (1)
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- Academy of Accounting Historians; Academy of Accounting Historians -- Committees (1)
- Academy of Accounting Historians; Samson (1)
- Accounting -- Historiography; Accounting -- History (1)
- Accounting -- Historiography; Bibliographical citations -- Evaluation (1)
- Accounting History (1)
- Accounting History Doctoral Colloquium (2nd : 2005 :Braga : Portugal); Accounting History International conference (4th : 2005 : Braga : Portugal) (1)
- Accounting History International Conference (5th : 2007 : Banff : Canada) (1)
- Accounting History International conference (4th : 2005 : Braga : Portugal) (1)
- Antonio; Cost accounting -- Spain -- History; Book industries and trade -- Spain -- History; Publishers and publishing -- Spain -- History (1)
- Arthur R. -- Portraits; Sunder (1)
- Asian-Pacific Conference on International Accounting Issues (17th : 2007 : Wellington : New Zealand) (1)
- Baillie (1)
- Benedict -- Portraits; Schoenfeld (1)
- Bordazar de Artazu (1)
- British (1)
- British -- History; Slaves -- Emancipation -- Economic aspects -- West Indies (1)
- Business & Financial History (17th : 2005 : Cardiff : Wales) (1)
- Business & Financial History (18th : 2006 : Cardiff : Wales) (1)
- Capital -- Accounting; Corporations -- Great Britain -- Accounting; Corporation law -- Great Britain -- History (1)
- Coahuiltecan Indians -- Social life and customs; Franciscans -- Missions -- Texas -- San Antonio River Valley -- History; Accounting -- Texas -- History (1)
- Corporate governance -- Great Britain -- History; Birmingham Small Arms (1)
- Cost accounting -- Spain -- History (1)
Articles 1 - 30 of 45
Full-Text Articles in Business
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Academy Of Accounting Historians 2005 Functions; In Memory Of William Donald Samson, March 30, 1947-September 15, 2005, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), July 19-22, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Hall Of Fame Academy Of Accounting Historians Conference: October 6-8, 2005; Academy Of Accounting Historians; Accounting Hall Of Fame: Conference Program, Academy Of Accounting Historians
Accounting Historians Notebook
The Accounting Profession in Transition: Historical and Contemporary Perspectives on Change was the theme of a conference held at the Fisher College of Business, Ohio State University, on October 6-8, 2005. The Accounting Hall of Fame joined with the Academy of Accounting Historians to sponsor the conference. Over 125 accounting professionals, scholars and regulators attended including 16 representatives from other countries - 5 from Turkey, 3 from Japan, 2 from Thailand, 2 from Spain, 2 from Mexico, 1 from Canada, 1 from Australia and 1 from the United Kingdom. The conference included panel discussions and presentations of scholarly papers related …
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2005, Vol. 28, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Officers; Trustees, Academy Of Accounting Historians
Officers; Trustees, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians
Fourth Accounting History International Conference, Braga, Portugal 7-9 September 2005, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
17th Annual Conference On Accounting, Business And Financial History, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch
Academy Of Accounting Historians: Business Meeting, August 5, 2004, Oxford, Mississippi; Business Meeting, August 5, 2004, Oxford, Mississippi, Sandra T. Welch
Accounting Historians Notebook
No abstract provided.
Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians
Call For Papers: Accounting History: International Perspectives On Race And Gender In Accounting's Past, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians
Academy Of Accounting Historians/Accounting Hall Of Fame Conference: The Accounting Profession In Transition: Historian And Contemporary Perspectives On Change, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2005, Vol. 28, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians
Previts Named To Accounting Today Top 100 List For Third Consecutive Year, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians
Eleventh World Congress Of Accounting Historians, Nantes (France), 19-22 July 2006: First Announcement, Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians
Academy Of Accounting Historians 2005 Functions; Academy Of Accounting Historians Committees 2005, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Elects New Chair Of Trustees, Academy Of Accounting Historians
Academy Elects New Chair Of Trustees, Academy Of Accounting Historians
Accounting Historians Notebook
Dr. Esteban Hernandez-Esteve of Madrid, Spain, has twice been the recipient of the Academy's Hourglass Award. He was host of the 2000 World Congress in Madrid, and is now editor of Revista Espanola de Historia de la Contabilidad (The Spanish Journal of Accounting History) http:// www.decomputis.org/. He is an active scholar of high reputation and a member of the Academy who was elected to begin a term as Trustee on January 1, 2005. The appointment will be for a three-year term, which is the limit that any one person can serve. Esteban earned his Ph.D. at the University of Cologne, …
Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians
Accounting History Doctoral Colloquium; Fourth Accounting History International Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Call For Nominations: Innovation In Accounting History Education, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
John Menzies Baillie, Chartered Accountant: Nine Hundred Years Of Landownership In France, England, Scotland, And America, Tom Lee
Accounting Historians Notebook
John Menzies Baillie (hereafter, JMB) was born in 1826 near Culter Allers in the Scottish county of Lanarkshire. He also died there in 1886. In the intervening 60 years, he had an unexceptional career as a public accountant in Edinburgh before retiring to Culter Allers. His place in history rests exclusively on his membership in the group of 61 Edinburgh accountants who formed the first modern institution of public accountancy in 1853 - the Institute of Accountants in Edinburgh, renamed the Society of Accountants in Edinburgh (hereafter, SAE) in 1854. JMB was a relatively young and inexperienced practitioner when he …
17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians
17th Asian-Pacific Conference On International Accounting Issues, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, 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.
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements inclued: Editorial Annourncemnt: New submissions should be sent to the incoming editor; Accounting Historians Journal Prize Winners 2004; Academy of Accounting Historinas: 2005 Rsearch Conference; Eleventh World Congress of accounting Historians: First Announcement, Call for Papers; 17th Annual Conference on Accounting, Business & Financial History.
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting Historians Journal
The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …