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Articles 1 - 30 of 40
Full-Text Articles in Business
Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue]
Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]
Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb
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.
Development Of British Railway Accounting: 1800-1911, John J. Glynn
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?
Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann
Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann
Accounting Historians Journal
A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.
Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha
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.
Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa
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.
Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt
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 …
Development Of Compilations And Reviews, Larry Joe Rankin
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.
Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch
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.
Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler
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 …
Planning And Control In The 19th Century Ice Trade, Linda H. Kistler, Clairmont P. Carter, Brackston Hinchey
Planning And Control In The 19th Century Ice Trade, Linda H. Kistler, Clairmont P. Carter, Brackston Hinchey
Accounting Historians Journal
This paper describes selected accounting records of the Tudor Ice Company which were devised to manage and control the far-flung business activities of Frederic Tudor, a 19th century entrepreneur who has been called America's first monopolist. Tudor's business genius lay in developing methods of harvesting, transporting, storing, and marketing commercial quantities of ice taken from New England ponds and shipped to tropical ports around the world. Frederic Tudor employed relatively sophisticated accounting techniques to analyze and control transportation costs and the costs of product shrinkage. He also routinely analyzed and translated foreign currency transactions for his geographically dispersed operations and …
Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry
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 …
Taylor's Contribution To Cost Accounting, A Reply, Rosita S. Chen, Sheng-Der Pan
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.
Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians
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.
Tithing And Income Measurement, J. Edward Ketz
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.
Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts
Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts
Accounting Historians Journal
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing "dynamic tension" has existed between the patterns proposed by practitioner groups and those of groups …
Roots Of Accounting, G. A. Swanson
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.
Etymological Observations On Some Accounting Terms, Vahe Baladouni
Etymological Observations On Some Accounting Terms, Vahe Baladouni
Accounting Historians Journal
Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals something of our past, but also helps energize the conceptual landscape of our vocabulary.
Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey
Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey
Accounting Historians Journal
A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.
Early Canadian Financial Statement Disclosure Legislation, George J. Murphy
Early Canadian Financial Statement Disclosure Legislation, George J. Murphy
Accounting Historians Journal
The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes the background to this important event and points to the two main influencing forces: the office of the Provincial Secretary and the equally active and informed Institute of Chartered Accountants of Ontario. The concern for disclosure suggests that Ontario was in the forefront of accounting development in the latter part of the nineteenth and the first decade of the twentieth centuries.
Editorial, Kenneth S. Most
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.
Pension Accounting Myth, Mary S. Stone
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.
Episodes In The Australian Tax Accounting Saga, Robert William Gibson
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.
George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper
George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper
Accounting Historians Journal
No abstract provided.
Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians
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.
Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann
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.
Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry
Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central Government Recurrent Expenditures, Revenue Constraint and External Receipts in Less Developed Countries: The Case of Ghana: 1956-78 by Alberto Dogbey Kobla Agbonyitor; Fiscal Stress in American Cities by Karen Lee Shelley; A Comparison of the Ability of Financial Ratios Based on Different Accounting Standards to Predict Bankruptcy by Farouk Wasef Elkharouf; A Comparison of the Advocations of Henry Sweeney in Stabilized Accounting to Recent Price Level/Replacement Cost Activity by Walker …
Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler
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 …
Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker
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.