Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 4 of 4
Full-Text Articles in Business
Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards
Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards
Accounting Historians Journal
This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Accounting Historians Journal
This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure …
A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg
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.
Hicks On Accounting, Richard P. Brief
Hicks On Accounting, Richard P. Brief
Accounting Historians Journal
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.