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Accounting Historians Notebook, 1984, Vol. 7, No. 2 (Fall) [Whole Issue] Oct 1984

Accounting Historians Notebook, 1984, Vol. 7, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Pisa Conference Is Major Success, Academy Of Accounting Historians Oct 1984

Pisa Conference Is Major Success, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Hourglass Award Won By Esteban Hernandez Esteve, Academy Of Accounting Historians Oct 1984

Hourglass Award Won By Esteban Hernandez Esteve, Academy Of Accounting Historians

Accounting Historians Notebook

Esteban Hernandez Esteve, the deputy general manager of the Bank of Spain, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history. This is the first year that the award has gone to someone for publication in a language other than English.


Effects Of German Inflation On Accounting Records, Walker Eugene Fesmire Oct 1984

Effects Of German Inflation On Accounting Records, Walker Eugene Fesmire

Accounting Historians Notebook

During the 1920's the German economy suffered through a terrible period of inflation. The rate of German inflation was so rapid that during the month of October 1923 only, the purchasing power of a paper mark fell from 1.0 on October 5th to 0.008 by October 31st. During the 1920's, Henry W. sweeney was attempting to develop a model for the U.S. which would handle accounting for changing prices. In preparation for the development of his model, Sweeney reviewed the German inflationary experience to determine the weaknesses of the German system.


Italian Society Of The History Of Accountancy Is Formed, Academy Of Accounting Historians Oct 1984

Italian Society Of The History Of Accountancy Is Formed, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Business Meeting [1984]; Minutes Of Trustees' Meeting [1984], Alfred Robert Roberts Oct 1984

Minutes Of Annual Business Meeting [1984]; Minutes Of Trustees' Meeting [1984], Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Cpa Advertising -- Circa 1914, John Coker Oct 1984

Cpa Advertising -- Circa 1914, John Coker

Accounting Historians Notebook

This paper will seek to examine the types of advertising relating to accountants and accounting services in the first few months of 1914. This particular year was selected since it was the first year in which federal income tax returns were required to be filed. It was felt this development would lead to increased advertising by the profession and its competition during this period, although it could not be determined that this was actually true. Further, the year 1914 came in the midst of the decade leading up to 1922, the year in which advertising was prohibited by the AIA. …


Accounting History Education Committee, Academy Of Accounting Historians. Accounting History Education Committee Oct 1984

Accounting History Education Committee, Academy Of Accounting Historians. Accounting History Education Committee

Accounting Historians Notebook

Members of the Committee present met in Toronto and made plans to survey two groups in regard to the present state of history courses and the teaching of history topics.


Business Archives With Potential, Academy Of Accounting Historians. Archive Committee Oct 1984

Business Archives With Potential, Academy Of Accounting Historians. Archive Committee

Accounting Historians Notebook

Several years ago, the Academy's Archives Committee compiled the following list of business archives which seem to have potential for accounting history research. Since this list has not been made generally available, it is being printed here for the benefit of those members who are looking for an accounting history data base.


Letters Sell At Auction; Papers Presented At Aaa Meeting, Robert William Gibson Oct 1984

Letters Sell At Auction; Papers Presented At Aaa Meeting, Robert William Gibson

Accounting Historians Notebook

Dr. Robert W. Gibson of Deakin University (Victoria, Australia) submitted the following news item which he clipped from the September 5, 1984, issue of the London Daily Telegraph. Dr. Gibson notes that this is a good example of the difficulties of keeping such archival collections together and available for study. Fortunately, copies are available in a British library.


Mileposts: Paul F. Grady; Paul F. Grady, Wesley Thompson Andrews Oct 1984

Mileposts: Paul F. Grady; Paul F. Grady, Wesley Thompson Andrews

Accounting Historians Notebook

Paul F. Grady, 83, retired Partner of Price Waterhouse & Co., died on April 21, 1984 in Boca Raton, Florida.


Message From The President [1984, Vol. 7, No. 2], Edward N. Coffman Oct 1984

Message From The President [1984, Vol. 7, No. 2], Edward N. Coffman

Accounting Historians Notebook

No abstract provided.


Guess Who Contest Number Five, Academy Of Accounting Historians Oct 1984

Guess Who Contest Number Five, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1984, Vol. 7, No. 2], Academy Of Accounting Historians Oct 1984

History In Print [1984, Vol. 7, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Papers Presented At Pisa, Academy Of Accounting Historians Oct 1984

Papers Presented At Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Methods And Meanings Of Historical Interpretation For Accountancy, Gary John Previts Oct 1984

Methods And Meanings Of Historical Interpretation For Accountancy, Gary John Previts

Accounting Historians Notebook

Von Mises suggests that history is an intellectual effort which resembles the audit of human activity. History deals with human action, that is, the actions performed by individuals and groups of individuals. It describes the conditions under which people lived and the way they reacted to these conditions. It's subjects are human judgments of value and the ends sought guided by these judgments, the means men resorted to in order to attain the ends sought, and the outcome of their actions. History deals with man's reaction to the state of his environment, both the natural environment and the social environment …


Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue] Mar 1984

Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians Mar 1984

History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Big Contest Number Four, Academy Of Accounting Historians Mar 1984

Big Contest Number Four, Academy Of Accounting Historians

Accounting Historians Notebook

The previous issue of THE NOTEBOOK included a contest wherein readers were challenged to guess the identity of a well known accountant who was pictured. This was the toughest contest held to date. In fact, only one person was able to identify the handsome young man in the photo as H. Thomas Johnson, the individual who was then president of the Academy of Accounting Historians. In fact, the picture appeared on the page facing the modern-day picture of Johnson in his role as president.


Historians Congress In Pisa, Academy Of Accounting Historians Mar 1984

Historians Congress In Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

The Fourth International Congress of Accounting Historians will be held August 23-27, 1984,in Pisa, Italy. As of August 1983, registrations had been received from Asia (8), North American (42), South American (19), Europe (48), and Australia (8). The preliminary indication is that at least 32 papers will be presented.


Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills Mar 1984

Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills

Accounting Historians Notebook

The medieval Church employed law courts to administer the Roman-based canon law. Indeed, in many areas of late medieval Christendom there existed highly developed systems of canon law courts based on the diocese and its divisions. England was no exception. Within the diocese of Canterbury, for example, there were two courts, the Consistory Court, headed by the Commissary-General who exercised diocesan jurisdiction on behalf of the archbishop; and the Court of the Archdeacon, who represented the administrative subdivision below that of the diocese. This study focuses on the Canterbury Consistory and the financial aspects of its operations, particularly as they …


International Congress Anniversary, James W. Jones Mar 1984

International Congress Anniversary, James W. Jones

Accounting Historians Notebook

The Louisiana World Exposition which opened May 12, 1984, in New Orleans, and is to continue for six months brings to mind another World's Fair held eighty years ago. That one was also held in a city located on the Mississippi River: Saint Louis, Missouri, to celebrate the Louisiana Purchase of 1803.


Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick Mar 1984

Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick

Accounting Historians Notebook

The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might …


Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner Mar 1984

Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner

Accounting Historians Notebook

The purpose of this paper is to discuss the role of biography in accounting research. In order to determine if biographical research does, indeed, have a place in accounting research, it is necessary to understand what biographical research is. First, it will be useful to look at biographical research and its purpose. Biographical research is directed at looking into situations which already exist, and have already happened. The biographer is looking for facts.


Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman Mar 1984

Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman

Accounting Historians Notebook

No abstract provided.


What Constitutes A Classic In Accounting Literature?, Frank Barton Mar 1984

What Constitutes A Classic In Accounting Literature?, Frank Barton

Accounting Historians Notebook

There are those who believe that the accounting profession has gained considerable dignity and recognition during the past sixty or so years. Several accountants, including Chambers, Hatfield, Littleton, Mautz, Paton, Scott, Sterling and others, have made many contributions to accounting literature. From time to time some of them have made comments concerning the acceptance of accounting as a profession and its standing among other professions.


Loans Of Ancient Rome, Kenneth S. Most Mar 1984

Loans Of Ancient Rome, Kenneth S. Most

Accounting Historians Notebook

At the start of the Roman period, the epoch of the patrician tribes, families lived from the cultivation of the land; trade was insignificant. Loans were made for the purpose of surviving until the next harvest, which would be abundant enough to permit repayment of the loan. Thus, a loan would be made for less than one year. The creditor had power of life and death over his debtor, who, knowing that his life, or at least his liberty, was in danger, would hardly be likely to want a long-term loan.