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- Books -- Reviews (3)
- Academic -- Abstracts (2)
- American Association of Public Accountants (2)
- Dissertations (2)
- 1866-1936; Robotics (1)
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- 1867- -- Portraits (1)
- 1873-1955; Mahlberg (1)
- 1916- (1)
- A. Hamilton (Alexander Hamilton) (1)
- Accounting -- Effect of inflation on; Income accounting (1)
- Accounting -- History -- Bibliography; Journal of Accountancy (1)
- Accounting -- Law and Legislation -- Spain (1)
- Accounting Hall of Fame (Ohio State University. Fisher College of Business); Anthony (1)
- Accounting Historians Journal (1)
- American Institute of Certified Public Accountants (1)
- American Institute of Certified Public Accountants -- History (1)
- B. 1898-; Schmalenbach (1)
- Bibliographical citations -- Evaluation; Agency (Law); Commercial agents -- Study and teaching (1)
- Capital -- Accounting -- History (1)
- Carl Henry (1)
- Cost accounting -- History (1)
- Cost accounting -- History; Renold Chains Limited; Church (1)
- Defliese (1)
- E. (Eugen) (1)
- Henry W. (Henry Whitcomb) (1)
- L.N. Dantzler Company; Dantzler (L.N.) Company; Ten Mile Lumber Company; Native Lumber Company; Taxation -- United States -- Law and Legislation; Financial statements -- History (1)
- Municipal finance -- Accounting -- History; Nau (1)
- New Orleans Savings Bank; Banks and banking -- Accounting; Banks and banking -- Louisiana -- History; Account books -- History (1)
- Philip L.; Ohio State University. Fisher College of Business. Accounting Hall of Fame (1)
- Robert Newton (1)
Articles 1 - 29 of 29
Full-Text Articles in Business
Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]
Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]
Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Accounting Historians Journal
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman
Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman
Accounting Historians Journal
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.
Twilight Of Income Measurement: Twenty-Five Years On, David Solomons
Twilight Of Income Measurement: Twenty-Five Years On, David Solomons
Accounting Historians Journal
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it.
Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.
Introduction To A Special Centennial Section Spring 1987, Gary John Previts
Introduction To A Special Centennial Section Spring 1987, Gary John Previts
Accounting Historians Journal
The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community represented by the Academy.
American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards
American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards
Accounting Historians Journal
In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and Carman G. Blough.
Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves
Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves
Accounting Historians Journal
In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as "usually quite content to stabilize the paper-money book figures on the basis of merely some gold money." Sweeney's composite characterization of the European thought, however, generalizes broadly and proves technically inexact when applied to the Germans. This study offers an account of the German gold-mark model of accounting for inflation as contained in the works of Walter Mahlberg and Eugen Schmalenbach.
Editorial [1987, Vol. 14, No. 1], Gary John Previts
Editorial [1987, Vol. 14, No. 1], Gary John Previts
Accounting Historians Journal
The new editorial team of the Journal suggests that eight research guidelines be considered in a submitted manuscript.
Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette
Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette
Accounting Historians Journal
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend …
1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony
1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony
Accounting Historians Journal
Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.
Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman
Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman
Accounting Historians Journal
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.
Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills
Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills
Accounting Historians Journal
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter.
Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus
Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus
Accounting Historians Journal
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the "miscues" are J. M. Clark's emphasis on different costs for different purposes …
Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: LaCapra, Dominick.: History Criticism. and Porter, Dale L. The Emergence of the Past: A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and Scotland 1543-1800 Reviewed by Patti A. Mills; Carey, John L., Professional Ethics of Public Accounting Reviewed by Robert Bricker
Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians
Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting Education spring 1987.
Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville
Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville
Accounting Historians Journal
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.
Capital Maintenance: A Neglected Notion, Oscar S. Gellein
Capital Maintenance: A Neglected Notion, Oscar S. Gellein
Accounting Historians Journal
This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.
Commentary On Cpas In 1908, Harry T. Magill
Commentary On Cpas In 1908, Harry T. Magill
Accounting Historians Journal
The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the time of that organizations coming of age : its 21st birthday in 1908. The Association, of course, was a predecessor of the American Institute of Certified Public Accountants.
Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek
Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek
Accounting Historians Journal
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic endeavor and is an example of altruistic capitalism : as it was practiced in the nineteenth century. This institution is of particular interest to accounting historians because it maintained a relatively sophisticated accounting system which was, in many respects, similar to financial reporting systems in use today.
American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon
American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon
Accounting Historians Journal
As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October 22, 1908 by Thos. Cullen Roberts, Secretary of the Association and by James G. Cannon.
Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore
Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore
Accounting Historians Journal
The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.
Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry
Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: S. Paul Garner: A Study of Selected Contributions to the Accounting Profession by Robert Michael Garner
Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich
Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich
Accounting Historians Journal
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. : after this date cuneiform clay tablets emerged.
Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino
Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete System of Bookkeeping By An Improved Method of Double Entry; Reviewed By George J. Murphy; Katrina Honeyman, Origins of Enterprise: Business Leadership in the Industrial Revolution Reviewed by Geofrey T. Mills; D. Y. Kuo, A Manuscript of China's History of Accounting Reviewed by Lucy C. Lee; Helen Scott Mann, Charles Ezra Sprague Reviewed by Araya Debessay; Jill L. McKinnon, The Historical Development and Operational …
Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry
Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain 1914-1925 by Anne Loft.
1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese
1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese
Accounting Historians Journal
Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)
Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians
Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Academy of Accounting Historians 1988 accounting history manuscript award, the Hourglass Award announcement, table of contents for Accounting and Business Research summer 1987, The Accounting Review, July 1987, Accounting and Finance May 1987, Journal of Accounting Education Fall 1987.