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University of Mississippi

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2003

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Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino Oct 2003

Meeting Of Officers, Trustee And Key Members, Saturday, March 8, 2003, Hyatt Regency Hotel, Houston, Tx, Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo Oct 2003

Notable 19th Century American Accountants That Could Be Considered For The Accounting Hall-Of-Fame, George C. Romeo

Accounting Historians Notebook

In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there …


Feminine Context Of Prehistoric Notation Systems, David Oldroyd Oct 2003

Feminine Context Of Prehistoric Notation Systems, David Oldroyd

Accounting Historians Notebook

A radical school of modern feminism exists which believes in the existence of a time in prehistory, before the male take-over, when society was universally matriarchal, and women enjoyed a more central role in society than men. The idea of an ancient matriarchy first gained ground in the 19th century amongst evolutionary theorists, such as Engels. He linked the oppression of women to the rise of the state, which he said had resulted in the separation of private and public domains, the activities of women being relegated to the private service of their husbands (Leacock, 1978, p. 255; Siverblatt, 1991, …


Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians Oct 2003

Academy Of Accounting Historians 2003 Functions; Academy Of Accounting Historians Officers, Trustees And Committee Chairs -- 2003, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Recent Donors To Academy Research Centers, Academy Of Accounting Historians Oct 2003

Recent Donors To Academy Research Centers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians Oct 2003

10th World Congress Of Accounting Historians, St. Louis, Missouri; Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians Oct 2003

History In Print [2003, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh Oct 2003

Tonya Flesher Named Top Teacher At University Of Mississippi, Elaine Pugh

Accounting Historians Notebook

Dr. Tonya Flesher, past president of the Academy of Accounting Historians and professor of Accountancy, was recently recognized as winner of the University of Mississippi's 2003 prestigious Elsie M. Hood Outstanding Teacher of the Year Award. Flesher, who has taught in the UM School of Accountancy since 1979, was selected from among the university's 549 full-time faculty members for the prestigious award.


Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue] Oct 2003

Accounting Historians Notebook, 2003, Vol. 26, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Enrique Fernandez Pena 2001 Accounting History Award; New And Improved Bartering, Andrew D. Sharp Apr 2003

Enrique Fernandez Pena 2001 Accounting History Award; New And Improved Bartering, Andrew D. Sharp

Accounting Historians Notebook

No abstract provided.


In Memoriam: Willard E. Stone (1910-2002); Jeanette M. Sanfilippo (1953-2003); Willard E. Stone (1910-2002), Life Member Of The Academy Of Accounting Historians; Jeanette M. Sanfilippo (1953-2003), Member Of The Academy Of Accounting Historians, Academy Of Accounting Historians Apr 2003

In Memoriam: Willard E. Stone (1910-2002); Jeanette M. Sanfilippo (1953-2003); Willard E. Stone (1910-2002), Life Member Of The Academy Of Accounting Historians; Jeanette M. Sanfilippo (1953-2003), Member Of The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians. Officers, Trustees And Committee Chairs -- 2003; Committee Descriptions, Academy Of Accounting Historians Apr 2003

Academy Of Accounting Historians. Officers, Trustees And Committee Chairs -- 2003; Committee Descriptions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2003 Functions, Academy Of Accounting Historians Apr 2003

Academy Of Accounting Historians 2003 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History Sessions At The Xi Congress Of The Association Espanola De Contabilidad Y Admisistracion De Empresas (Aeca), Academy Of Accounting Historians Apr 2003

History Sessions At The Xi Congress Of The Association Espanola De Contabilidad Y Admisistracion De Empresas (Aeca), Academy Of Accounting Historians

Accounting Historians Notebook

The XI Congress of AECA was held in Madrid on September 26-28, 2001 with a theme of "Empresa, Euro y Nueva Economia" (Business, Euro and New Economy). The Comision de Historia de la Contabilidad de AECA arranged the accounting history portion of the program which was sponsored by the Colegio Central de Titulados Mercan-tiles y Empresariales.


10th World Congress Of Accounting Historians, St. Louis, Missouri, Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians Apr 2003

10th World Congress Of Accounting Historians, St. Louis, Missouri, Oxford, Mississippi, August 1-5, 2004: Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Meeting Of Officers, Trustees, And Committee Chairpersons, Wednesday, August 14, 2002, Marriott Riverwalk Hotel, San Antonio, Texas; Meeting Of Officers And Trustees, March 9, 2002, Adam's Mark Hotel, St. Louis, Mo.; Minutes Of Academy Meetings, William D. Samson Apr 2003

Meeting Of Officers, Trustees, And Committee Chairpersons, Wednesday, August 14, 2002, Marriott Riverwalk Hotel, San Antonio, Texas; Meeting Of Officers And Trustees, March 9, 2002, Adam's Mark Hotel, St. Louis, Mo.; Minutes Of Academy Meetings, William D. Samson

Accounting Historians Notebook

No abstract provided.


Database For Study Of Women And Accounting From The 18th To 20th Century, Barbara W. Scofield Apr 2003

Database For Study Of Women And Accounting From The 18th To 20th Century, Barbara W. Scofield

Accounting Historians Notebook

This article describes The Gerritson Collection - Women's History Online 1543-1945, an electronic research collection. It includes books, periodicals, and other materials on women, including women's education and employment. The materials concentrate in the late 1800s and early 1900s when Dr. Aletta Jacobs, the collection's founder, gathered the materials in her native Netherlands, throughout Europe, and beyond. The results of keyword searches for documents relating to accounting and/ or bookkeeping is provided. A summary of seven of these accounting-related documents demonstrates the variety of resources available. Accounting historians interested in the intersection of women and accounting will find this a …


Accounting Historians Notebook, 2003, Vol. 26 No. 1 (April) [Whole Issue] Apr 2003

Accounting Historians Notebook, 2003, Vol. 26 No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue] Jan 2003

Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue] Jan 2003

Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde Jan 2003

Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde

Accounting Historians Journal

Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption of schemes developed by professionals or associations to state-imposed charts. In the development of these schemes, several Belgian accounting scholars have played an important role, particularly from the end of the 19th century to the beginning of the 20th century. This paper links the charts proposed in Belgium with attempts to develop unified accounting and costing methods and efforts to introduce principles of scientific management around the end of the Second World War. It also seeks …


Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians Jan 2003

Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb Jan 2003

Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb

Accounting Historians Journal

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.


Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette Jan 2003

Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette

Accounting Historians Journal

The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such scientific management techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to …


Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan Jan 2003

Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan

Accounting Historians Journal

The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by …


Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians Jan 2003

Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Call for Papers: 10th World Congress of Accounting Historians; Emerging Scholar's Colloquim APIRA 2004 Singapore 2-3 July 2004; Conference announcement and call for papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Call for papers: Academy of Accounting Historians and the Public Interest Sections of the American Accounting Association are jointly sponsoring a one-day conference.


Assets In Accounting: Reality Lost, Sarah J. Williams Jan 2003

Assets In Accounting: Reality Lost, Sarah J. Williams

Accounting Historians Journal

While the contemporary view of assets in accounting is of future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as property rights' while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of property' or effects', commonly understood to be things or rights …


Contents [2003, Vol. 30, No. 2]; Statement Of Policy [2003, Vol. 30, No. 2]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 2], Academy Of Accounting Historians Jan 2003

Contents [2003, Vol. 30, No. 2]; Statement Of Policy [2003, Vol. 30, No. 2]; Guide For Submitting Manuscripts [2003, Vol. 30, 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, Guide for Submitting Manuscripts.


Auditing And Audit Firms In Germany Before 1931, Lisa Evans Jan 2003

Auditing And Audit Firms In Germany Before 1931, Lisa Evans

Accounting Historians Journal

Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this …