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Accounting Historians Journal

2000

Articles 1 - 27 of 27

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Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters Jan 2000

Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters

Accounting Historians Journal

Excerpts from prevous reviews are: James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500-1750 Reviewed by Marc J. Epstein; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph 8 Reviewed by M.C. Wells.

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Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians Jan 2000

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson Jan 2000

Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson

Accounting Historians Journal

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclo­sure practice. This paper represents a study of the annual report information made publicly available by one of America's first rail­roads, and one of the first …

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Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee Jan 2000

Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee

Accounting Historians Journal

This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …

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Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson Jan 2000

Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson

Accounting Historians Journal

This study documents changes that took place in The Ac­counting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writ­ten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finan­cial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …

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[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.

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Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2000

Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig Jan 2000

Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig

Accounting Historians Journal

No abstract provided.

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Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson Jan 2000

Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson

Accounting Historians Journal

Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …

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Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians Jan 2000

Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve Jan 2000

Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve

Accounting Historians Journal

In attempting to understand the genesis and scope of mod­ern cost and management accounting systems, accounting histori­ans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century develop­ments in the U.K. and U.S. through new evidence, new interpreta­tion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management ac­counting as articulating a new kind of expert disciplinary knowl­edge, as well as exercising a disciplinary power, in the construc­tion of a new human accountability. However, this disciplinary view has been challenged by more …

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Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter Jan 2000

Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter

Accounting Historians Journal

While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier …

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Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg Jan 2000

Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg

Accounting Historians Journal

Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.

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Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians Jan 2000

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians Jan 2000

Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson Jan 2000

Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson

Accounting Historians Journal

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …

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Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid Jan 2000

Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid

Accounting Historians Journal

The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development …

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Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], 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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Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards Jan 2000

Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards

Accounting Historians Journal

In the early 1990s, there emerged a growing view, popularized through the pages of important research journals such as Accounting, Organizations and Society and Critical Perspectives on Accounting, that traditional historical accounting research was in some senses inferior to the new accounting history. The term new accounting history encompassed a number of methodologies designed to produce what has become known as critical accounting history. Among these methodologies, the work of Foucauldians, particularly that of Professors Hoskin and Macve, focuses on areas of particular interest to ourselves. We address their literature in some of our work for the follow­ing interrelated reasons. …

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Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue] Jan 2000

Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 2000

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern Jan 2000

Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern

Accounting Historians Journal

Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.

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Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue] Jan 2000

Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook Jan 2000

Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook

Accounting Historians Journal

For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.

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Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves Jan 2000

Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves

Accounting Historians Journal

For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.

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Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj Jan 2000

Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj

Accounting Historians Journal

Leafing through early accounting journals from the last two decades of the 19th century, accounting historians and enthusiasts piece together the history of accountancy in the U.S., yet pay little attention to the editors of these journals who at times almost single-handedly willed their existence, clearing the road for modern accounting journals. Anson O. Kittredge, who was probably the most outstanding and influential editor of the 19th century, was also an author, teacher, CPA examiner, innovator, practitioner, and organizer.

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