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- Accounting (1)
- Accounting -- Great Britain -- History (1)
- Accounting -- Kenya -- History (1)
- Accounting Historians Journal (1)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (1)
- Accounting Review; Bibliographical citations -- Evaluation; Prosopography (1)
- Accounting and Management History Conference (13th : 2008 : Orleans : France) (1)
- Accounting machines -- History (1)
- Aida. Archival Research and the Lost Worlds of Accounting; Tinker (1)
- Barter -- History; Bookkeeping -- History; Sayle (1)
- Benjamin Barnes (1)
- Business & Financial History Conference (19th : 2007 : Cardiff : Wales) (1)
- Ca. 1445-1517. Summa de arithmetica (1)
- EITC (1)
- Earned Income Tax Credit (1)
- Geometria (1)
- Ill.) (1)
- Interaction: The Public Interest and Accounting History (2008 : Arlington : Virginia) (1)
- Kees. Financial Reporting and Global Capital Markets; Vangermeersch (Richard G. J.) Manuscript Award (1)
- King of England (1)
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Articles 1 - 30 of 38
Full-Text Articles in Business
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Brigham Young University International Law & Management Review
No abstract provided.
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
Accounting Historians Notebook
No abstract provided.
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
Accounting Historians Notebook
No abstract provided.
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Accounting Historians Notebook
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Those who used it often did so because it was adequate for their needs, not because they were unfamiliar with the double entry system. One such individual, Benjamin Barns Sayle, employed both systems simultaneously, to address the needs of his different enterprises. His story and records illustrate an almost natural progression in the understanding and use of accounting records from the limited, simple but effective barter bookkeeping system to the more expansive double entry system by individuals. Sayle's experiences suggest that by emphasizing familiar …
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts
In Memoriam: Dr. Alfred Robert Roberts, Academy Co-Founder; Dr. Alfred Robert Roberts, Academy Co-Founder, Mark Roberts
Accounting Historians Notebook
Al Roberts was born in Paterson, NJ, on April 20, 1929 and died on May 6, 2007 at the age of 77. He joined the U.S. Army and served in Korea, Germany, and Denmark. He married Susan Curtis on August 31, 1952, in Heidelberg, Germany. They were married for 54 years. They served as short-term missionaries in the Belgian Congo from 1962 until 1964. He obtained a Ph.D. in Accounting from the University of Alabama at Tuscaloosa, and taught at the University of Missouri in Columbia and later at Georgia State University in Atlanta. Dr. Roberts was a key member …
In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts
In Memory Of Al Roberts, Richard G.J. Vangermeersch, Gary John Previts
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2007, Vol. 30, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2007, Vol. 30, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Academy Elects Officers, Trustees, Academy Of Accounting Historians
Academy Elects Officers, Trustees, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
12th World Congress Of Accounting Historians: July 2--24, 2008, Istanbul -- Turkey: Call For Papers; Fifth Accounting History International Conference; Call For Papers: Perspectives And Reflections On Accounting's Past In Europe; Announcing Financial Reporting And Global Capital Markets: A History Of The International Accounting Standards Committee, 1973-2000; Academy Of Accounting Historians: 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, 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, and Guide for Submitting Manuscripts.
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Accounting Historians Journal
In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Accounting Historians Journal
In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its …
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
Accounting Historians Journal
On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
Accounting Historians Journal
The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the paper seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his …
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Accounting Historians Journal
Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. his writings and speeches in this area have a place in the history of social responsibility accounting. the paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the american institute of accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the …
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accounting Historians Journal
Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], 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, and Guide for Submitting Manuscripts.
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Accounting Historians Journal
For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Accounting Historians Journal
In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly …