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Accounting Historians Journal

1984

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Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue] Jan 1984

Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann Jan 1984

Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann

Accounting Historians Journal

This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.

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Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus Jan 1984

Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus

Accounting Historians Journal

This is a review of how various experiences in my career have contributed to my understanding of accounting. I recall the circumstances surrounding several of my efforts towards the development of accounting theories, viz. (1) decision-usefulness theory, (2) activity costing, and (3) market simulation accounting, as well as my excursion into (4) market association research in seeking to validate decision-usefulness theory and (5) a search for the effects of firms' economic environments on the development of enterprise accounting in the 2nd millennium, C.E. I give my impressions of several of the important players in the evolution of accounting thought in …

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Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa Jan 1984

Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa

Accounting Historians Journal

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.

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Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone Jan 1984

Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone

Accounting Historians Journal

We examine the Hebrew Talmud's account of internal controls in the ancient Jerusalem Temple (c.823 B.C.E. to 70 C.E.) This far-reaching enterprise involved an extensive system of sacrificial offerings, management of three annual pilgrimages, a court system and maintenance of a priestly class. We outline the annual process of collecting half-shekel and other donations, withdrawals from the Temple treasury and the sale of libations. The Talmud describes numerous internal controls: donations were segregated according to their specific purposes and donation chests were shaped with small openings to prevent theft. When making withdrawals from the Temple treasury, the priest-treasurer was required …

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From The Editor, Stephen P. Walker Jan 1984

From The Editor, Stephen P. Walker

Accounting Historians Journal

I take this opportunity to report on recent developments and thank all who continue to support AHJ. The current issue contains an Autobiographical section. Richard Vangermeersch (rvang@uriacc.uri.edu) is guest editing a special section on International Congresses of Accounting to coincide with the theme of the World Congress of Accounting Historians in 2004. I am delighted to announce that the editorial board have decided that the prize for the best paper in Volume 29 be awarded to Alan J. Richardson for his article on Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting, 1926-1986.

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Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb Jan 1984

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.

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Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of …

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Development Of British Railway Accounting: 1800-1911, John J. Glynn Jan 1984

Development Of British Railway Accounting: 1800-1911, John J. Glynn

Accounting Historians Journal

This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?

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Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians Jan 1984

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

Accounting Historians Journal

No abstract provided.

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Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians Jan 1984

Announcement [1984, Vol. 11, 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, Oct. 1984, Accounting and Business Research, spring 1984, and Accounting and Finance May 1984. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.

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Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 1], Academy Of Accounting Historians Jan 1984

Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, 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, Guide for Submitting Manuscripts.

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Episodes In The Australian Tax Accounting Saga, Robert William Gibson Jan 1984

Episodes In The Australian Tax Accounting Saga, Robert William Gibson

Accounting Historians Journal

Tax effect accounting was introduced into Australia a little over a decade ago. The treatment of the tax effect of losses carried forward and the trading stock valuation adjustment introduced further complications to this new aspect of corporate accounting and reporting. This paper presents an account of the resolution of these accounting issues. It covers the role of professional bodies, companies, and regulatory authorities and the conflicts which arose among them.

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Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt Jan 1984

Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt

Accounting Historians Journal

The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history. Understanding of the materials has been advanced, in part, by specialists from other fields, such as mathematics and astronomy, yet accounting historians do not seem to have been attracted to the problems of interpreting the elegantly simple records and the societal context within which they were made and used. To exemplify the challenges facing the accounting historian, the author considers evidence on the …

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Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue] Jan 1984

Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians Jan 1984

Announcement [1984, Vol. 11, 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, July 1984, Accounting and Business Research, summer 1983, and Accounting and Finance Nov. 1983. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.

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Editorial, Kenneth S. Most Jan 1984

Editorial, Kenneth S. Most

Accounting Historians Journal

lt takes a long time for an editor to have a noticeable effect on the contents of a publication such as The Accounting Historians Journal. The Accounting Historians Journal has demonstrated standards of accounting scholarship and intellectual integrity that must eventually convince more and more accounting students to start their pursuit of knowledge in its pages.

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Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch Jan 1984

Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch

Accounting Historians Journal

M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had ended by 1910. This paper reports the results of a review of the Accountants' Index from 1920 through 1949 for engineering sources listed under the general category of the two sections of "Cost and Factory Accounting" and "Depreciation, Depletion, and Obsolescence." The results show that engineering sources on these topics peaked late during the decade that began in 1910 and did not become insignificant until the 1930s.

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Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha Jan 1984

Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha

Accounting Historians Journal

The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and accounting professions.

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George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper Jan 1984

George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper

Accounting Historians Journal

No abstract provided.

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Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig Jan 1984

Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig

Accounting Historians Journal

This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755-1820) (ii) Liberal Monarchy (1820-1890) (iii) Waning Liberalism and Rising Corporatism (1891-1926) (iv) Corporatist Dictatorship (1926-1974) and (v) Emerging Liberal Democracy and Neo­corporatism (1974 until the present). The accounting profession's chequered history is analysed through episodes of regulation and de-regulation. These episodes are associated with Portugal's pervading social, economic and political context and …

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Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians Jan 1984

Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: The Academy of Accounting Historians 2003 Vangermeersch Manuscript Award: Eligibility and Guidelines for Submissions; Call for Papers, Academy of Accounting Historians 2003 Research Conference; Call for papers: 15th Annual Conference on Accounting, Business & Financial History at Cardiff Business School; Conference Announcement & Call for Papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Table of contents for Accounting and Business Research, Vol. 32, no. 3 (2002); Table of contents for Accounting and Business Research, Vol. 32, no. 4 (2002).

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Roots Of Accounting, G. A. Swanson Jan 1984

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.

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Pension Accounting Myth, Mary S. Stone Jan 1984

Pension Accounting Myth, Mary S. Stone

Accounting Historians Journal

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.

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Taylor's Contribution To Cost Accounting, A Reply, Rosita S. Chen, Sheng-Der Pan Jan 1984

Taylor's Contribution To Cost Accounting, A Reply, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

We respond to those issues that M. C. Wells raised in his comments on our article. We found that his comments on the association of scientific management and cost accounting, and on Taylor's historical role in cost accounting were debatable, and his discussion of the first modern book on cost accounting was inconclusive.

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Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler

Accounting Historians Journal

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O'Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean …

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Tithing And Income Measurement, J. Edward Ketz Jan 1984

Tithing And Income Measurement, J. Edward Ketz

Accounting Historians Journal

This article shows that the concept of income measurement goes back at least to Biblical times. The institution of tithing is examined and is seen to imply a concept of income.

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Development Of Compilations And Reviews, Larry Joe Rankin Jan 1984

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.

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Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker Jan 1984

Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker

Accounting Historians Journal

Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of earlier decades, whose contribution to this subject has to date been overlooked.

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Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Die Muenzpraegung des Kaisers Nerva by E. Szaivert; The Economics of Food Production on Roman Imperial Estates in North Africa by Dennis Patrick Kehoe; A Retreat from the Wilderness: Pattern in the Domestic Environments of Southeastern New England, 1630-1730 by Robert Blair St. George; The Workman's Fate. The Scanty Bread. Living Conditions of the Workers at Baaseland/Naes Ironworks 1725-1807 by I. Floystad; The Intensification of Community, Society, and Economy in Seventeenth- and Eighteenth-Century Gloucestershire (University of New South Wales by David Peter Rollison; The Mills of Manayunk: Early Industrialization and Social Conflict in the Philadelphia Region, 1787-1837 …

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