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- Gaignat de L'Aulnais. Guide du Commerce; Slave trade -- France -- Accounting; Slave trade -- Accounting (1)
- Garry D. Roaring nineties: A comment on the state of accounting history in the United States.; Accounting -- Historiography (1)
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Articles 1 - 30 of 46
Full-Text Articles in Business
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Academy Of Accounting Historians Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Dublin, Ireland - March 24, 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Accounting Historians Notebook
Today, just as in 1935, there appears to be a fundamental belief in American society that those who have worked and made contributions into a retirement system should have some assurance that they will not be left unprotected by our government once they have reached an age where they cannot work. The problem we are facing as a society is one of determining how to offer retirees income protection while not taxing our shrinking working population too heavily. There are many proposals being debated on how to fix the system, but before decisions are made on how to restructure our …
Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean
Accounting Historians Notebook
The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion …
Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson
Preparing Multinational Companies For Transfer Pricing Audits Of Intangibles, Thomas C. Pearson
Brigham Young University International Law & Management Review
No abstract provided.
Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren
Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren
Accounting Historians Notebook
Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …
First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka
First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka
Accounting Historians Notebook
The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians
Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, 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, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Announcement Of Conference: Call For Papers: 18th Annual Conference On Accounting, Business And Financial History, Cardiff Business School 14-15 September 2006, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, Academy Of Accounting Historians
Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe, 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.
In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Note On Revenue Recognition And Asset Measurement, Carl L. Nelson, Hugo Nurnberg
Accounting Historians Notebook
Although written over thirty years ago, this paper is still timely. It concretely illustrates with simple numbers as well as words how revenue recognition and asset valuation articulate and interrelate.
Academy Of Accounting Historians. Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs, And Editors, Dale L. Flesher
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]
Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians
Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, 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, AHJ ad hoc reviewers, and 2005 best article prize winners.
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray
Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray
Accounting Historians Journal
This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …
Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson
Accounting Historians Journal
This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …
Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli
Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli
Accounting Historians Journal
The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …
Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand
Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand
Accounting Historians Journal
The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …