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- Accounting -- History (2)
- Accounting -- History -- Methodology (2)
- 1706-1790 (1)
- 1743-1829. Introduction to Merchandise (1)
- 1870-1934; Mason (1)
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- 1872-1953 (1)
- 1877-1967; Sterrett (1)
- 1885-1947; American Association of University Instructors of Accounting (1)
- 1892-1976; Springer (1)
- 1899-1964; Montgomery (1)
- 1907-; Speeches (1)
- Academic -- Abstracts (1)
- Accountants -- Biography; American Technical Society. Accountancy and Business Management (1)
- Accounting -- Japan -- History (1)
- Accounting Hall of Fame (Ohio State University. Fisher College of Business); Accountants -- United States -- Biography (1)
- Addresses (1)
- Analogy; Accounting -- History -- Methodology (1)
- Anecdotes; Accounting -- History -- Bibliography; Accounting -- History -- Correspondence (1)
- Arnold Joseph 1889-1975 (1)
- Arthur Edward (1)
- Benjamin (1)
- Bentley (1)
- Books -- Reviews (1)
- Cost Accounting -- History; Hamilton (1)
- Dissertations (1)
- Durand W.; Andersen (1)
- Eric Louis (1)
- Etc. (1)
- Financial Accounting Standards Board (1)
- Financial statements -- History; Cash flow -- Accounting -- History (1)
Articles 1 - 22 of 22
Full-Text Articles in Business
For Example...The Value Of Pretending, Gary John Previts
For Example...The Value Of Pretending, Gary John Previts
Accounting Historians Journal
Communicating analytical and explanatory notions via examples is largely dependent upon characterization of popular knowledge. Analogies are but one of the important ways of conveying "meaning" in an expression.
History And Human Nature, Leonard Spacek
History And Human Nature, Leonard Spacek
Accounting Historians Journal
Speech given by Leonard Spacek on the occasion of his induction into the Accounting Hall of Fame.
Common Costs And Business Decisions: An Historical Note, Basil S. Yamey
Common Costs And Business Decisions: An Historical Note, Basil S. Yamey
Accounting Historians Journal
Almost contemporaneously with The Wealth of Nations, a treatise on bookkeeping and accounts was published which shows a lucid awareness of several cost issues, especially of the futility of attempting to allocate common or joint cost. This book is Robert Hamilton's An Introduction to Merchandise.
Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin
Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin
Accounting Historians Journal
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2) major upheavals of the international monetary system, (3) run-away inflation with significant differences in the inflation rates of various countries, (4) relatively minor international operations in comparison with today's multitude of significant multinational business linkages, and (5) a perception of international operations as being "foreign"-in the original sense of that word-to U. S. companies.
In All My Years, Oswald Nielsen
In All My Years, Oswald Nielsen
Accounting Historians Journal
Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and practicing sectors of the accounting profession. Certain conspicuous aspects of these transitions will be reviewed here, more in terms of the broad facets without strict recognition of the overlaps in their chronology.
In All My Years, Eric Louis Kohler
In All My Years, Eric Louis Kohler
Accounting Historians Journal
A quick summary of Eric L. Kohler's observations, participation, and survival in the midst of dynamic undercurrents during the 1920's and early 1930's, featuring the reform work of Durand W. Springer, Arthur Andersen, and the American Association of University Instructors of Accounting.
Interim Report Of The Research Committee, Konrad W. Kubin
Interim Report Of The Research Committee, Konrad W. Kubin
Accounting Historians Journal
The Research Committee was charged to establish topics and relative priorities for sponsored and personal historical research over the short term (3 to 5 years) such that the widest benefit would accrue to the accounting discipline. Appropriate methodologies for research in accounting history were also to be identified and evaluated.
Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik
Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik
Accounting Historians Journal
Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.
It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni
It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni
Accounting Historians Journal
Professor Arnold J. Toynbee, one of the most outstanding intellectual figures of our time, died in October at the age of eighty-six. His vast erudition, accompanied with astonishing industry and magnificent style, made him a prolific writer on numerous and disparate subjects--ranging from works on the Armenian genocide of 1915 to his well-known twelve-volume work, A Study of History. Alongside his scholarly achievements, Toynbee worked for his government during both World Wars and was a member of the British delegation to the Paris peace conferences in 1919 and 1945.
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting Historians Journal
The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule-making efforts of the Accounting Principles Board. At this early juncture in the FASB's tenure, it seem appropriate for those interested in accounting history to: (1) consider the possibilities for their participation in the on-going work of the FASB; and (2) take note of the sources …
Speculation On The Origins Of Accounting, F. M. W. Hird
Speculation On The Origins Of Accounting, F. M. W. Hird
Accounting Historians Journal
A speculative historical or anthropological overview of the prehistory and early history of accounting from Cro-Magnon through the thirteenth century.
Who Was Who In Accounting In 1909?, Williard E. Stone
Who Was Who In Accounting In 1909?, Williard E. Stone
Accounting Historians Journal
A list of the forty-six accountants who were authors or consultants for the seven volume encyclopedia -- Accountancy and Business Management published by the American Technical Society in 1909
Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy
Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy
Accounting Historians Journal
Franklin's autobiography contains an interesting reference to the "knowledge of accounts." An extract from Chapter VI, Self-Educuation, of the autobiography is quoted.
Accounting Hall Of Fame, Thomas Junior Burns
Accounting Hall Of Fame, Thomas Junior Burns
Accounting Historians Journal
The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Administrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. This year the 35th accountant has been elected to the Hall.
Announcement [1975, Vol. 2, Nos. 1-4]
Announcement [1975, Vol. 2, Nos. 1-4]
Accounting Historians Journal
Announcements are: List of Working Papers Series; Advertisements for Selected Classics of Bookkeeping and The History of Accounting, A Reprint Collection; Third Annual Business Meeting; Papers received; Nomination Notice; Brochure available; Dues notice; Business historians meet; Teaching accounting history?; Publication; SEAAA meet; International meeting; Academy events; Can you help????; 2nd congress set for 1976; Johnson to edit reviews; Annual meeting.
Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson
Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson
Accounting Historians Journal
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, reviewed by M. C. Wells; Thomas J. Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience, reviewed by Paul Frishkoff; William Woodruff, America's lmpact on the World: A Study of the Role of the United States in the World Economy, 1750-1970, reviewed by Robert MacKenzie;Janet Pryce-Jones, (compiler) and R. H. Parker, (annotator), …
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Accounting Historians Journal
Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite peculiarly in the modern nation of Japan. Yet Japanese accounting historians have not directed a great deal of their research toward these matters perhaps because they consider them too provincial. Nonetheless it would appear that more Japanese accounting scholars must accept the challenge of doing research into these matters in the years to come.
In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove
In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove
Accounting Historians Journal
Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics for Accountants.
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts
It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts
Accounting Historians Journal
Indeed the challenges facing accounting historians--namely to initiate meaningful applications of quantitative analysis, to recapture a "lost century" of accounting history and to build toward a more complete literature about the history of accounting thought and development--will come to be met in time.
Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson
Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson
Accounting Historians Journal
Abstracts of: The Behavioral Implications of the Stewardship Concept and Its Effects on Financial Reporting by Rosita Chen; Product Costing Under Conditions of Idle Plant Capacity by Edwin Bartenstein; The Impact of Blue-sky Regulations on the New Issues Market for Corporate Securities: Implications and Evidence by Courtenay Stone.
Other Features
Accounting Historians Journal
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.