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Accounting Historians Journal

1988

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1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford Jan 1988

1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford

Accounting Historians Journal

1988 Accounting Hall of Fame induction for Norton Moore Bedford Citation by Thomas J. Burns (The Ohio State University)

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Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer Jan 1988

Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer

Accounting Historians Journal

This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of wheat per bushel paid by this Lima bakery rose more than eleven hundred percent between 1812 and 1821 and that the profits shown after the bakery paid these increased wheat costs would indicate a rise in the price of bread to cover the increased cost of the wheat. Ships carrying wheat noted in the account book are …

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Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl Jan 1988

Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl

Accounting Historians Journal

Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh's Science [1830]. The basic thrust is a plea for simplicity in accounting exposition, and thence instruction.

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Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue] Jan 1988

Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham Jan 1988

Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham

Accounting Historians Journal

This article outlines the lives and background of the main writers who were active in the 18th century period of 'scottish Ascendancy' in accounting texts. The impressive publications produced by this group are detailed and the question of why this phenomenon should have occurred in Scotland is considered. It is suggested that the Scottish Ascendancy in accounting texts can be considered as part of the achievements of the Scottish Enlightenment and as complementary to the more renowned works in economics, law and philosophy, which are generally recognized as an important component of that movement.

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Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh Jan 1988

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh

Accounting Historians Journal

No abstract provided.

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Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson Jan 1988

Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson

Accounting Historians Journal

An error was made in printing Figures 1 and 2 of The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business. The front page of the article and the corrected figures are printed on the following pages. The editors regret any inconvenience caused by the error.

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Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts Jan 1988

Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts

Accounting Historians Journal

Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated.

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Importance Of Accounting To The Shakers, Archie Faircloth Jan 1988

Importance Of Accounting To The Shakers, Archie Faircloth

Accounting Historians Journal

A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, family, and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the gospel order which elevated accounting procedures to a means of creating and protecting consecrated property.

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Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker Jan 1988

Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker

Accounting Historians Journal

This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981-1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining.

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Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson Jan 1988

Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson

Accounting Historians Journal

J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building operations. In conjunction with the company's product catalogs and Rushton's personal letters, these books reveal the nature and function of cost keeping for this enterprise. They also suggest that pressures from increased competition and an economic depression may have stimulated Rushton to undertake detailed costing procedures. (See Vol. 15, no. 2, pp. 215-218 for correction of figures 1 and 2.)

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A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg Jan 1988

A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg

Accounting Historians Journal

In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and accounting issues, office-bearer in professional and cultural organizations, member and, in several cases, chairman of governmental bodies, director of companies; all these were part of his life and its achievements.

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Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald Jan 1988

Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald

Accounting Historians Journal

Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the subject of accounting principles. The executive committee of the American Institute of Accountants, believing the report contained in this booklet to be a highly valuable contribution to the discussion of accounting principles, has authorized its publication, under the title, A Statement of Accounting Principles. The publication of the Report suggests a growing disposition on the part of the accountancy profession in …

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Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier Jan 1988

Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier

Accounting Historians Journal

During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely …

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Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue] Jan 1988

Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk Jan 1988

Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk

Accounting Historians Journal

Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years. Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is …

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Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino Jan 1988

Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Reflections OF A Renaissance Scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur Andersen & Co. Reviewed by Robert J. Kirsch Bowling; H. Thomas Johnson, A New Approach to Management Accounting History Reviewed by Joseph R. Razek; Robert Shaplen, Kreuger: Genius and Swindler Reviewed by Dale L. Flesher

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Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988, The Accounting Review Oct. 1988, Contemporary Accounting Research fall 1988

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Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include tables of contents for: Accounting and Business Research spring 1988, The Accounting Review April 1988, Contemporary Accounting Research spring 1988

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Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray Jan 1988

Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray

Accounting Historians Journal

Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the …

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Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino Jan 1988

Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard Vangermeersch, Editor, The Contributions of Alexander Hamilton Church to Accounting and Management Reviewed by Akhil Kumar

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Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid Jan 1988

Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid

Accounting Historians Journal

This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and depletion. It should be emphasized that the courts were not arguing about accounting theory, per se; they were deciding particular disputes, which depended on the meaning in each case of pro its. By 1889, when Lee v. Neuchatel Asphalte Company was decided, British courts had rejected accepted fixed asset accounting conventions in determining profits in tax, dividend, and other cases while United States …

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Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry Jan 1988

Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.

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Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker Jan 1988

Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker

Accounting Historians Journal

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.

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