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Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue] Oct 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield Oct 1986

Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


Opportunity Costs In The Accounts, Michael D. Akers Oct 1986

Opportunity Costs In The Accounts, Michael D. Akers

Accounting Historians Notebook

Opportunity costs are addressed in considerable detail in accounting and economic literature and are commonly defined as the rate of return or potential benefits that could be realized from the best forgone alternative investments. Accountants recognize the existence of opportunity costs but do not record such costs in the accounting records because an outlay cost has not been incurred. Outlay costs are defined as past, present or future cash outflows. Economists, however, do not differentiate between opportunity costs and outlay costs. The difference in treatment of opportunity costs and the importance of such costs is evidenced by the following comments …


Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians Oct 1986

Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians

Accounting Historians Notebook

Leonard Spacek, a retired partner with Arthur Andersen & Co., is this year's recipient of the prestigious Hourglass Award for his book and videotape entitled The Growth of Arthur Andersen & Co., 1928-1973, an Oral History. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians Oct 1986

Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


New Journal Editorial Policy, Gary John Previts Oct 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

The editors of the Accounting Historians Journal announce the initiation of a submissions fee for articles submitted on January 1, 1987 and after. The fee structure is $25 for non members and that $25 amount can be applied against a full years dues for an academic member: submission fee is $15 for current members of the Academy for each submission. In addition the editorial team has indicated their continuing interest in the quality of research which appears in the Journal. In its work with the review board the team is emphasizing certain aspects of each manuscript submitted to be sure …


History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians Oct 1986

History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians Oct 1986

History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester Oct 1986

Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester

Accounting Historians Notebook

May I use your hospitable columns to try to amend an injustice, and to encourage your readers to look wide for precedent in their researches? The problem arose through the editing of my Academy Working Paper No. 64. The replacement of the entire Preface by an Abstract had consequences which may be judged as readers of the Working Paper were given no clues as to the scholarly and collaborative French tradition which I tried to translate for them rather than to report new research by myself.


Accounting 101 Four Thousand Years Ago, Orville R. Keister Oct 1986

Accounting 101 Four Thousand Years Ago, Orville R. Keister

Accounting Historians Notebook

Many accounting teachers may be surprised to learn, however, that the roots of our profession go back much farther than that: at least to the training of young scribes in Mesopotamia over 4,000 years ago when Abraham was alive and the great king Hammurabi ruled the land.


Statement Of My Hopes For 1987, Richard G.J. Vangermeersch Oct 1986

Statement Of My Hopes For 1987, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts Oct 1986

Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck Oct 1986

Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck

Accounting Historians Notebook

To return to the article by Previts and Garner, I want to demystify the "mysterious contributor", Albert Dupont. His father, Louis Dupont, was a wholesaler in textiles. Louis was born in the "Pays d'Auge en Calvados" but he left his native countryside when he was 20 years old, for Rouen, capital of linen. Later he moved to Paris where, in 1850, he founded his own commercial house. In 1857, Louis Dupont married Miss Chocquet, the daughter of Alphonse Chocquet, director at the "Poste de la Seine", whose father had been himself chief of the "Service des Postes pour l'Etranger" during …


Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians Oct 1986

Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts Oct 1986

Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker Oct 1986

Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker

Accounting Historians Notebook

I have pleasure in presenting this report on the committee's activities for the year ended August 1986. The development of a comprehensive bibliography of historical research methodology sources continues on schedule.


Tournament Of Roses Parade, Academy Of Accounting Historians Oct 1986

Tournament Of Roses Parade, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield Mar 1986

Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


Federal Funding Possibilities For Accounting History Research, Robert M. Kozub Mar 1986

Federal Funding Possibilities For Accounting History Research, Robert M. Kozub

Accounting Historians Notebook

The Travel to Collections Program was designed to enable American scholars to travel to the research collections of libraries, archives, museums, or other repositories to consult research materials of fundamental importance for the progress of the scholar's work. The grant program is intended to assist individual scholars defraying the costs associated with a research trip to those collections within North America or Western Europe. Preference is given to those scholars who have no other source of funding for the research trip proposed. The amount of the award is limited to $500 and only research trips whose costs exceed that amount …


Utilizing The History Of Accounting To Improve Communication Skills, Sandra D. Byrd, David B. Byrd Mar 1986

Utilizing The History Of Accounting To Improve Communication Skills, Sandra D. Byrd, David B. Byrd

Accounting Historians Notebook

During recent years, many comments have been made regarding the lack of good written and oral communication skills of entry level accountants. Accounting academicians realize that there is a weakness in the communications area. Many professors do not feel, however, that they have sufficient time to address the area of communication skills in the present undergraduate accounting courses because it is difficult just having time to cover technical accounting material. To increase accounting knowledge and at the same time improve communications skills were the objectives of an intersession course for accounting students which was offered between semesters as a one …


New Journal Editorial Policy, Gary John Previts Mar 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

No abstract provided.


History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians Mar 1986

History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue] Mar 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Guess Who Contest Number Seven, Academy Of Accounting Historians Mar 1986

Guess Who Contest Number Seven, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Gaussen Account Book Of 1791 And The Sandby Art Collection, Robert William Gibson Mar 1986

Gaussen Account Book Of 1791 And The Sandby Art Collection, Robert William Gibson

Accounting Historians Notebook

For a fuller account of the the Gaussen account book and the Sandby art collection, please consult: Faigan, Julian. Paul Sandby R.A.: the Collection in the City of Hamilton Art Gallery. M.A. thesis University of Melbourne, 1984.


Management Accounting History Seminar, Academy Of Accounting Historians Mar 1986

Management Accounting History Seminar, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker Mar 1986

Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker

Accounting Historians Notebook

Henry Fayol (1841-1925) was a leading administrator in the French mining and metallurgy industry. After studying at the Lycee at Lyons and the Ecole Nationale Des Mines de Saint Etienne, he was appointed engineer of the Commentry pits of the S.A. Commentry-Fourchambault combine in 1860. By 1888 he had risen to the managing directorship of that company, retiring as chief executive in 1918 but remaining as a director. During his lifetime he was awarded a number of prizes and honors.1 In 1916 he published his now famous Administration Industrielle et Generale-Prevoyance, Organisation, Commandement, Coordination, Controle, in the Bulletin de la …


American Thought To 1921 Concerning Accounting For Changing Prices, Walker Eugene Fesmire Mar 1986

American Thought To 1921 Concerning Accounting For Changing Prices, Walker Eugene Fesmire

Accounting Historians Notebook

Would a review of the earlier writings by accountants on inflation reveal that many ideas which we now view as new or recent are actually restatement of earlier ideas or concepts? This article will review the ideas of those that considered the problem between 1918 and 1921. Included in the review will be the problems identified by those early writers and the obstacles that they found to the implementation of solutions.