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Accounting Historians Journal

1994

Articles 1 - 26 of 26

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Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek Jan 1994

Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

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Historical Analysis Of The Marriage Tax Penalty, John Allwin Brozovsky, Anthony J. Cataldo Jan 1994

Historical Analysis Of The Marriage Tax Penalty, John Allwin Brozovsky, Anthony J. Cataldo

Accounting Historians Journal

The marriage tax penalty resurfaces as a topic of interest when tax policy makers consider the economic consequences of increasing marginal tax rates on declining "family values". Aim and Whittington [1993] found that marriage taxes influence the incidence of marriage. A historical perspective of the marriage tax penalty and its counterpart, the marriage tax bonus or "subsidy", merit consideration and re-evaluation in light of current tax policy trends toward higher marginal tax rates. This paper develops a historical framework for the study of the federal income tax and conducts a detailed analysis of the marriage tax for first quartile, weighted …

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1994 Accounting Hall Of Fame Induction : Robert Sprouse Accounting Hall Of Fame Membership [1994], Charles T. Horngren, Thomas Burns Jr., Robert Thomas Sprouse Jan 1994

1994 Accounting Hall Of Fame Induction : Robert Sprouse Accounting Hall Of Fame Membership [1994], Charles T. Horngren, Thomas Burns Jr., Robert Thomas Sprouse

Accounting Historians Journal

1994 Accounting Hall of Fame Induction: Robert Sprouse with introduction by Professor Charles T. Horngren (Standford University); Induction citation by Professor Thomas J. Burns (The Ohio State University); Response by Robert T. Sprouse

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Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills Jan 1994

Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills

Accounting Historians Journal

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the …

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Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton Jan 1994

Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton

Accounting Historians Journal

This study addresses the nature of accounting innovations within the context of the Quincy Mining Company's response to the disruption of the domestic copper market following the Civil War. Primary documentation is used to first define the firm's cost management activities, then to define the characteristics of the firm's internal accounting practices that contributed to these activities. It is argued that, although accounting was a participant in the cost control process, it was a paternalistic social structure that provided the impetus for the firm's struggle to remain profitable.

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Reviews [1994, Vol. 21, No. 2], Victoria Beard Jan 1994

Reviews [1994, Vol. 21, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: David Grayson Allen and Kathleen McDermott, Accounting for Success: A History of Price Waterhouse in America 1890-1990 Reviewed by Paul J. Miranti, Jr.; Richard P. Brief, The Continuing Debate Over Depreciation, Capital and Income Reviewed by Paul Shoemaker; Roy A. Chandler and John Richard Edwards, Eds., Recurring Issues in Auditing: Professional Debate 1875-1900 and Roy A. Chandler and John Richard Edwards, Eds., British Audit Practice 1884-1900: A Case Law Perspective Reviewed by Howard F. Stettler; Edward N. Coffman, Rasoul H. Tondkar, and Gary John Previts, Eds., Historical Perspectives of Selected Financial Accounting Topics Reviewed by Paul Solomon; …

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Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons Jan 1994

Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons

Accounting Historians Journal

When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J. Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development …

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Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.

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Ad Hoc Reviewers In Recent Months; Announcement [1994, Vol. 21, No. 1], Academy Of Accounting Historians Jan 1994

Ad Hoc Reviewers In Recent Months; Announcement [1994, Vol. 21, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting, Auditing & Accountability Journal Vol. 7, no. 1 (1994); Accounting and Business Research, Vol. 24, no. 93 (Winter 1993) ans Vol. 24, no. 94 (Spring 1994); Contemporary Accounting Research, Vol. 10, no. 2 (Spring 1994). Asia-Pacific Journal of Accounting's Mission Statement, Editorial Policy and Manuscript Guidelines. Call for Papers: Accounting Case Writing Competition.

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Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue] Jan 1994

Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Changing Form Of The Corporate Annual Report, Tom Lee Jan 1994

Changing Form Of The Corporate Annual Report, Tom Lee

Accounting Historians Journal

The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of …

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Contents [1994, Vol. 21, No. 2]; Accounting Historians Journal, The [1994, Vol. 21, No. 2]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 2], Academy Of Accounting Historians Jan 1994

Contents [1994, Vol. 21, No. 2]; Accounting Historians Journal, The [1994, Vol. 21, No. 2]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.

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Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie Jan 1994

Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie

Accounting Historians Journal

The objective of this comment is to qualify a contention published in this journal that "the actual nature of accounting in Islamic lands seems to be a mystery" [Parker, 1989: 112]. The qualification is based on answers to the following research questions concerning fragments of business records kept by Medieval traders and bankers which were deposited in the Geniza[h] (storeroom) of the Ben Ezra Synagogue at Fustat (Old Cairo). First, do extant translations of Old Cairo Genizah fragments reveal sufficient details of the form and content of accounting used in the Medieval Muslim Empire in order to sustain a claim …

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Contents [1994, Vol. 21, No. 1]; Accounting Historians Journal, The [1994, Vol. 21, No. 1]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 1], Academy Of Accounting Historians Jan 1994

Contents [1994, Vol. 21, No. 1]; Accounting Historians Journal, The [1994, Vol. 21, No. 1]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Guide for Submitting Manuscripts, Copyright and Reproduction Rights, Submission Fee, and Guidelines on Research.

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1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker Jan 1994

1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker

Accounting Historians Journal

1993 Accounting Hall of Fame Induction: Richard T. Baker with introduction by Ray J. Groves (Chairman, Ernst & Young); Induction citation by Thomas J. Burns (Deloitte and Touche Professor, The Ohio State University); Response by Richard T. Baker (Chairman Emeritus, Ernst & Whinney)

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Initial Efforts Of Kenneth W. Stringer To Develop A Statistical Sampling Plan, James Joseph Tucker Jan 1994

Initial Efforts Of Kenneth W. Stringer To Develop A Statistical Sampling Plan, James Joseph Tucker

Accounting Historians Journal

In 1981, the Auditing Section of the American Accounting Association selected Kenneth W. Stringer to become the first recipient of the Distinguished Service in Auditing Award. Stringer was a pioneer in the auditing research efforts of Haskins and Sells for nearly 25 years. One of Stringer's many contributions was the development of a statistical sampling plan which was adopted by Haskins & Sells in 1962. The plan developed by Stringer is referred to in the literature as Probability-Proportional-to-Size sampling. This study provides insight into facets of Stringer's research efforts which include his evaluation of prior sampling plans, a behavioral laboratory …

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Accounting History And Governmental Inquiries: An Experiment In Adversarial Roleplay, R. J. Craig, A. J. Greinke Jan 1994

Accounting History And Governmental Inquiries: An Experiment In Adversarial Roleplay, R. J. Craig, A. J. Greinke

Accounting Historians Journal

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and …

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Double-Entry Bookkeeping Method Applied In Spain To Account For Transactions Related To The Minting Process Of Gold And Silver In The Sixteenth Century, Rafael Donoso Anes Jan 1994

Double-Entry Bookkeeping Method Applied In Spain To Account For Transactions Related To The Minting Process Of Gold And Silver In The Sixteenth Century, Rafael Donoso Anes

Accounting Historians Journal

This paper represents a summary of broad research undertaken in the Archivo General de Indias of Seville. Gold and silver were shipped from America, received in the Treasury Room, minted, and sold in public auctions to merchants. Because single-entry was the usual accounting method applied by the Casa de la Contratacion de las Indias, it was surprising to find several books which provide evidence of the application of the double-entry accounting method to account for those transactions related to the minting process. The purpose of this paper is to demonstrate that the documents related to the accounting procedures of the …

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Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker Jan 1994

Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

This study presents a personal portrait of Emeritus Professor Louis Goldberg, a prominent founder of accounting education and research in the Australian academic community. It offers a distinctive view of Professor Goldberg through its employment of oral history research method. The data and findings presented herein are based on interviews with Professor Goldberg and both past and present academic colleagues. The paper reviews his formative years and his role as a professor and administrator, as well as teacher and researcher. Also documented are his perspectives on the education process and some of his own personal characteristics that have played a …

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State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell Jan 1994

State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell

Accounting Historians Journal

The professional status of internal auditing is an important issue. Internal Auditing must possess the status of a "genuine profession" in order to attain the requisite authority to enforce its standards on practice. Until this status is attained, commercial compliance with internal auditing standards will be largely voluntary. A field of work that must rely on voluntary compliance with its standards lacks the "genuine" status possessed by the well established professions such as medicine, law, architecture, and public accounting. This study examines, from a historical perspective, the professional progress made by the field of internal auditing since 1977. The overriding …

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Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue] Jan 1994

Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Announcement [1994, Vol. 21, No. 2], Academy Of Accounting Historians Jan 1994

Announcement [1994, Vol. 21, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 97 (Winter 1994); Call for poems for The Critical Perspectives on Accounting Journal

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Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …

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Institutional Effects Of Leadership: The United States General Accounting Office And Its Audit Report Review Process, Onker N. Basu Jan 1994

Institutional Effects Of Leadership: The United States General Accounting Office And Its Audit Report Review Process, Onker N. Basu

Accounting Historians Journal

No abstract provided.

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Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar Jan 1994

Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar

Accounting Historians Journal

This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120-1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal …

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Nature And Influence Of Managerial Accounting During The New South Movement: The Case Of A Charleston Printer, Roger B. Daniels, Linda M. Plunkett Jan 1994

Nature And Influence Of Managerial Accounting During The New South Movement: The Case Of A Charleston Printer, Roger B. Daniels, Linda M. Plunkett

Accounting Historians Journal

This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.

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