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Accounting Historians Notebook

1990

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History Workshop A Success, Academy Of Accounting Historians Oct 1990

History Workshop A Success, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop Oct 1990

Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker Oct 1990

Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


Celebration Of Four Score Years, Academy Of Accounting Historians Oct 1990

Celebration Of Four Score Years, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …


Committee Reports, August 1990, Academy Of Accounting Historians Oct 1990

Committee Reports, August 1990, Academy Of Accounting Historians

Accounting Historians Notebook

The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng


Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue] Oct 1990

Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace Oct 1990

Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace

Accounting Historians Notebook

The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …


In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians Oct 1990

In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians

Accounting Historians Notebook

With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.


History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians Oct 1990

History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa Oct 1990

Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa

Accounting Historians Notebook

The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …


President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino Oct 1990

President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Early Years Of Taxation In America, Judith E. Watanabe Oct 1990

Early Years Of Taxation In America, Judith E. Watanabe

Accounting Historians Notebook

This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.


Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker Oct 1990

Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians Oct 1990

Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees Oct 1990

Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees

Accounting Historians Notebook

The following discussion presents a combination of strategies, tactics, and particular activities of the Academy that are designed to move the Academy toward the accomplishment of its objectives. While many of the strategies, tactics, and activities may impact several objectives, they are, to the extent possible, identified with particular objectives.


Tales From Accounting Records!, Ernest Stevelinck Oct 1990

Tales From Accounting Records!, Ernest Stevelinck

Accounting Historians Notebook

The following items are submitted by Professor Ernest Stevelinck, the 1987 Hourglass Award recipient, from his story and translations to English from French accounting records dating in the early part of this century. Apologies are extended to the original chroniclers and Professor Stevelinck for the editorial licenses taken.


Nature Of The Corporation, Kenneth S. Most Oct 1990

Nature Of The Corporation, Kenneth S. Most

Accounting Historians Notebook

No abstract provided.


Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians Oct 1990

Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

In the Spring, 1990 issue of The Accounting Historians Notebook, 26 tentative key assumptions were listed. These assumptions were then circulated to these groups: (1) current trustees; (2) past trustees; and (3) some key members. I then ranked these assumptions in order of strongest agreement to disagreement (#15, #26, and #18). I think you will find the rankings quite informative and very helpful in understanding the workings of the Academy.


Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians Mar 1990

Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.


President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino Mar 1990

President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians Mar 1990

Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee Mar 1990

Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee

Accounting Historians Notebook

The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.


Affiliation With The Iaaer, Academy Of Accounting Historians Mar 1990

Affiliation With The Iaaer, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Report Of The International Research Task Force, Sarah Auman Reed Mar 1990

Report Of The International Research Task Force, Sarah Auman Reed

Accounting Historians Notebook

No abstract provided.


History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians Mar 1990

History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker Mar 1990

British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker

Accounting Historians Notebook

Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880's and credit American innovators of Frederick Taylor's scientific management movement with conceiving the new practices. However, it is counterintuitive to think the entrepreneurs of the British Industrial Revolution would not have developed costing techniques, given their significant methodological advances in other economic areas, such as technology, capital accumulation, and marketing structure development. This paper reports the findings from a survey of surviving business records from twenty-five large industrial firms during the 1760-1850 period, concentrated in the dominant textile and iron industries. Substantial evidence of mature cost management …


Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop Mar 1990

Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus Mar 1990

Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus

Accounting Historians Notebook

This paper is a portion of a line of research based on the premise that one's ability to understand and explain the existence of a particular firm's accounting practices, or of typical firm accounting practices, is enhanced by an understanding of the economics of the firm. Both firms and accounting have existed for a long time, having developed together over many centuries. The focus in this paper is on developments in firm size, in firm strategy regarding vertical integration and diversification, and in form of organization as influences on the development of accounting.


Primer On Oral History, Marilynn Collins, Robert Bloom Mar 1990

Primer On Oral History, Marilynn Collins, Robert Bloom

Accounting Historians Notebook

The purpose of this paper is to present "oral history" as a means of doing research on accounting history. As a research tool, oral history can be used to supplement and clarify the written record. It has scarcely been used in accounting history despite its great potential for illuminating past events and circumstances. We take the position that interviews of the principal participants in professional accounting standard-setting and practice by academic accountants can serve a valuable objective, for example, in terms of explaining how a particular accounting standard was developed. Additionally, such interviews can have the effect of alleviating the …


Accounting History Lessons From The Comer School, George N. Comer Mar 1990

Accounting History Lessons From The Comer School, George N. Comer

Accounting Historians Notebook

No abstract provided.