Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Books -- Reviews (47)
- Academic -- Abstracts (22)
- Dissertations (22)
- Luca (12)
- Pacioli (12)
-
- Ca. 1445-1517. Summa de arithmetica (6)
- Geometria (6)
- Accounting -- Study and teaching; Accounting -- History (5)
- Accounting Historians Journal (5)
- Frederick Winslow (5)
- Interpretation (5)
- Chambers (4)
- Finance (4)
- George (4)
- R. J. (Raymond J.) (4)
- Scott (4)
- Sir (4)
- Taylor (4)
- 1917- (3)
- A. Hamilton (Alexander Hamilton) (3)
- Accounting -- History (3)
- Accounting -- History -- Methodology; Accounting -- Historiography (3)
- Accounting -- Iraq -- History (3)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (3)
- American Association of Public Accountants (3)
- Ca. 1445-1517 (3)
- Etc. (3)
- Financial statements (3)
- George Oliver (3)
- Osamu (3)
- Publication Year
Articles 31 - 60 of 892
Full-Text Articles in Business
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Accounting Historians Journal
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History
Accounting Historians Journal
No abstract provided.
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
Accounting Historians Journal
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …
In Memorium, Academy Of Accounting Historians
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Accounting Historians Journal
In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
Accounting Historians Journal
Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information …
In Antitrust We (Do Not) Trust, Christopher L. Colvin
In Antitrust We (Do Not) Trust, Christopher L. Colvin
Accounting Historians Journal
No abstract provided.
Salmagundi, Gloria Vollmers
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School
Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School
Accounting Historians Journal
No abstract provided.
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman
Accounting Historians Journal
At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
Accounting Historians Journal
This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …
Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson
Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson
Accounting Historians Journal
The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]
Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi
Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi
Accounting Historians Journal
This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey
Accounting Historians Journal
Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart
Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart
Accounting Historians Journal
This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the …
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal
December issue