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- Academic -- Abstracts (2)
- Books -- Reviews (2)
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- Accountants -- Professional ethics -- History; Tax accounting -- Standards -- United States; Tax consultants -- Professional ethics -- United States (1)
- Accounting -- China -- History; Accounting -- Hawaii -- History; Quipu -- History (1)
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- Accounting -- Peru -- History; Quipu -- History; Incas -- Accounting (1)
- Accounting Historians Journal (1)
- Assets (Accounting);Corporations -- Accounting; Financial statements -- United States -- History; Valuations -- Corporations (1)
- Auditing -- United States -- History; Railroads -- Accounting -- History (1)
- Bookkeeping -- History; Account books -- History (1)
- Bureau for Placements; Accounting as a profession -- History; Accounting -- Study and teaching (1)
- Capital -- Accounting -- History; Income accounting -- History (1)
- Corporations -- Rome -- History (1)
- East India Company; Bookkeeping -- England -- History; Account books -- History (1)
- Goodwill (Commerce) -- History (1)
- Grain milling -- History; Accounting -- Grain Milling -- History; Smith (1)
- Income tax -- United States -- History (1)
- Paradigms (Social sciences); Accounting -- History (1)
- Partnership -- India -- History; Commercial law -- India -- History; Vedas (1)
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Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Editorial, Edward N. Coffman
Editorial, Edward N. Coffman
Accounting Historians Journal
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Accounting Historians Journal
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1983, Accounting and Business Research, spring 1983, and Accounting and Finance May 1983. Also included are the Application for membership.
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Accounting Historians Journal
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Accounting Historians Journal
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting Historians Journal
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.
Accountant-Historians Of The Incas, John A. Yeakel
Accountant-Historians Of The Incas, John A. Yeakel
Accounting Historians Journal
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Journal
The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates.
Vedic Partnership Rules, N. Choudhury
Vedic Partnership Rules, N. Choudhury
Accounting Historians Journal
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.
Early Debate On Financial And Physical Capital, T. A. Lee
Early Debate On Financial And Physical Capital, T. A. Lee
Accounting Historians Journal
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.
Description Of A Baltimore Merchant's Journal, James W. Jones
Description Of A Baltimore Merchant's Journal, James W. Jones
Accounting Historians Journal
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.
Searching For Accounting Paradigms, M. W. E. Glautier
Searching For Accounting Paradigms, M. W. E. Glautier
Accounting Historians Journal
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Accounting Historians Journal
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Accounting Historians Journal
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Accounting Historians Journal
The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Accounting Historians Journal
In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Accounting Historians Journal
The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Accounting Historians Journal
Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …