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Yamey Awarded The Hourglass, Academy Of Accounting Historians Oct 1992

Yamey Awarded The Hourglass, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Professional Advertising, Frank Wilbur Main Oct 1992

Professional Advertising, Frank Wilbur Main

Accounting Historians Notebook

Frank Wilbur Main espoused the position that the reasons for the banning of advertising by Lawyers are not applicable to accountancy as reasons why Certified Public Accountants should not advertise.


Accounting History Papers At The Annual Aaa Meeting, Academy Of Accounting Historians Oct 1992

Accounting History Papers At The Annual Aaa Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


In Search Of Ancient Auditors, Harold C. Smolinski, Delbert William Chumley, Donald E. Bennett Oct 1992

In Search Of Ancient Auditors, Harold C. Smolinski, Delbert William Chumley, Donald E. Bennett

Accounting Historians Notebook

Auditing is one of the most ancient of all professions. Early civilizations apparently learned to audit almost as soon as they learned to write. Many of the oldest examples of writing are records of possessions, such as livestock, grain, or wine. There is evidence that at least some of these first accounting records were audited. We will examine evidence of auditing in the ancient civilizations of Mesopotamia, Egypt, Greece, and Rome. Our examination will be limited to the lands located around the Mediterranean Sea for it is here that the origin of auditing in Western world can be found. We …


Ricco Mattesich Selected As Life Member, Academy Of Accounting Historians Oct 1992

Ricco Mattesich Selected As Life Member, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Talk About Members; Information Please!; Burns Receives Educator Award; Schneider Receives Doctorates; Stabler Recognized, Academy Of Accounting Historians Oct 1992

Talk About Members; Information Please!; Burns Receives Educator Award; Schneider Receives Doctorates; Stabler Recognized, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Conferences, Periodicals, And Things; For Your Information; New Periodical In Education; Third Critical Perspectives On Accounting Symposium; Call For Monograph And Book Manuscripts; Management Accounting; Call For Papers, Academy Of Accounting Historians Oct 1992

Conferences, Periodicals, And Things; For Your Information; New Periodical In Education; Third Critical Perspectives On Accounting Symposium; Call For Monograph And Book Manuscripts; Management Accounting; Call For Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians. Trustees And Officers Meeting Ohio State University Faculty Club, Columbus, Ohio, May 3, 1992; Academy Of Accounting Historians. Trustees And Officers Meeting, Sheraton Washington Hotel - Eisenhower Room, Washington, D.C., Sunday, August 9, 1992; Trustees And Officers Meeting Ohio State University Faculty Club, Columbus, Ohio, May 3, 1992; Trustees And Officers Meeting, Sheraton Washington Hotel - Eisenhower Room, Washington, D.C., Sunday, August 9, 1992; Findings From Survey Of Current And Past Trustees And Key Members; Membership Report June 30, 1992; Tax History Research Center, Report Of The Director; Report Of Videotape Librarian, Ashton C. Bishop, Richard G. J. Vangermeersch, Oliver Finley Graves, Dale L. Flesher, Tonya K. Flesher Oct 1992

Academy Of Accounting Historians. Trustees And Officers Meeting Ohio State University Faculty Club, Columbus, Ohio, May 3, 1992; Academy Of Accounting Historians. Trustees And Officers Meeting, Sheraton Washington Hotel - Eisenhower Room, Washington, D.C., Sunday, August 9, 1992; Trustees And Officers Meeting Ohio State University Faculty Club, Columbus, Ohio, May 3, 1992; Trustees And Officers Meeting, Sheraton Washington Hotel - Eisenhower Room, Washington, D.C., Sunday, August 9, 1992; Findings From Survey Of Current And Past Trustees And Key Members; Membership Report June 30, 1992; Tax History Research Center, Report Of The Director; Report Of Videotape Librarian, Ashton C. Bishop, Richard G. J. Vangermeersch, Oliver Finley Graves, Dale L. Flesher, Tonya K. Flesher

Accounting Historians Notebook

No abstract provided.


Ancient Accounting, A. R. (Alan Ralph) Millard Oct 1992

Ancient Accounting, A. R. (Alan Ralph) Millard

Accounting Historians Notebook

In an article entitled, "Does the Bible Exaggerate King Solomon's Golden Wealth?," Alan R. Millard [Biblical Archaeology Review, May/June 1989, pp 20-34] provides interesting references to the accounting for wealth accumulated by the rulers of Biblical times. In one case, Millard cites a gift from Tuthmosis III to the temple of Amun at Karnak. The walls of the temple catalogue the detailed inventory of items, large and small, and stands as an accounting record of the event.


Accounting Historians Notebook, 1992, Vol. 15, No. 2 (Fall) [Whole Issue] Oct 1992

Accounting Historians Notebook, 1992, Vol. 15, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


President's Message [1992, Vol. 15, No. 2], Thomas Junior Burns Oct 1992

President's Message [1992, Vol. 15, No. 2], Thomas Junior Burns

Accounting Historians Notebook

No abstract provided.


Tyson Receives The Manuscript Award, Academy Of Accounting Historians Oct 1992

Tyson Receives The Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1992, Vol. 15, No. 2], Academy Of Accounting Historians Oct 1992

History In Print [1992, Vol. 15, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History Exhibits; Harry C. Bentley Collection At The Boston Public Library, May 15 Through June 15, 1992, John Cathcart, Richard G. J. Vangermeersch Oct 1992

Accounting History Exhibits; Harry C. Bentley Collection At The Boston Public Library, May 15 Through June 15, 1992, John Cathcart, Richard G. J. Vangermeersch

Accounting Historians Notebook

In honor of the 75th Anniversary of Bentley College, an exhibit of 40 books from The Harry C. Bentley Collection at the Boston Public Library (BPL) was held from May 15-June 15. The exhibit was coordinated by John Cathcart, archivist at Bentley College and Richard Vangermeersch, professor of accounting at the University of Rhode Island. They were joined by the coauthor of Harry C. Bentley's two volume bibliography, Miss Ruth S. Leonard for a reception at the BPL on May 29. This exhibit was the first one from the Harry C. Bentley Collection housed at the library. In the photograph, …


Program Of The Sixth World Congress, Academy Of Accounting Historians Oct 1992

Program Of The Sixth World Congress, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Functions In August; Trustees' And Officers' Meeting; Past Presidents' Dinner; Invitation To The Reception, Ashton C. Bishop Mar 1992

Academy Functions In August; Trustees' And Officers' Meeting; Past Presidents' Dinner; Invitation To The Reception, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Academy Thanks Henry; Bergevarn Receives Academy Research Grant, Academy Of Accounting Historians Mar 1992

Academy Thanks Henry; Bergevarn Receives Academy Research Grant, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Talk About Members; Previts Awarded; Miranti Receives Prize, Academy Of Accounting Historians Mar 1992

Talk About Members; Previts Awarded; Miranti Receives Prize, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians Mar 1992

History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians. Trustees And Officers Meeting. Chancellor's Dining Room. University Of Mississippi, December 8, 1991; Trustees And Officers Meeting. Chancellor's Dining Room. University Of Mississippi, December 8, 1991, Ashton C. Bishop Mar 1992

Academy Of Accounting Historians. Trustees And Officers Meeting. Chancellor's Dining Room. University Of Mississippi, December 8, 1991; Trustees And Officers Meeting. Chancellor's Dining Room. University Of Mississippi, December 8, 1991, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Conferences, Periodicals, And Things; Continuing Agenda From Fall, 1991, Notebook; New Book Of Special Interest; Conference On Academic Knowledge And Political Power; New Series Calls For Papers; Call For Papers In Social Policy; Interface; Accounting Enquires, Academy Of Accounting Historians Mar 1992

Conferences, Periodicals, And Things; Continuing Agenda From Fall, 1991, Notebook; New Book Of Special Interest; Conference On Academic Knowledge And Political Power; New Series Calls For Papers; Call For Papers In Social Policy; Interface; Accounting Enquires, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accountant As Described In 1860 Sicily, S. Paul Garner Mar 1992

Accountant As Described In 1860 Sicily, S. Paul Garner

Accounting Historians Notebook

The fascinating historical novel by the Sicilian author, Giuseppe D. Lampedusa, entitled, The Leopard, vividly describes the feelings and final acceptance by the people of Sicily of the consolidation of the various kingdoms and provinces of the Italian Peninsula into one kingdom under the rule of King Victor Emmanuel. There is an unusual scene and description of an accountant on pages 44 and 45 of the book.


Comer's Initiatory Counting-Room, Elliott L. Slocum Mar 1992

Comer's Initiatory Counting-Room, Elliott L. Slocum

Accounting Historians Notebook

George N. Comer was a practitioner and educator in Nineteenth Century Boston. He established a proprietary school, Comer's Initiatory Counting-Room, in 1840 in Boston and taught commercial writing, arithmetic and bookkeeping. He also taught navigation at the same address, 139 Washington, in what was advertised as the Comer's Nautical Institute. Comer's enterprise, which later was named Comer's Commercial College and located at: 323 Washington Street, is indicative of the origins of accounting education in the United States. The proprietary schools provided the primary means of accounting education to well into the Twentieth Century.


Accounting Historians Notebook, 1992, Vol. 15, No. 1 (Spring) [Whole Issue] Mar 1992

Accounting Historians Notebook, 1992, Vol. 15, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Annual Business Meeting In November; Answer To A Query, Ashton C. Bishop Mar 1992

Annual Business Meeting In November; Answer To A Query, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Success Story: The Accounting History Methodology Conference, Academy Of Accounting Historians Mar 1992

Success Story: The Accounting History Methodology Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted the Accounting History Research Methodology Conference at The University of Mississippi on December 6-7, 1991. Finley Graves, Lee Parker, and the organizing committee of Ed Arrington, Tom Burns, Roxanne Johnson, and Geoffrey Mills deserve a special congratulations for a job well-done. Individuals in the pictures on page 14 are: top--Lee Parker and Tom Tyson; middle--(left to right) Alan Mayper, Barbara Merino, Patti Mills, unidentified, unidentified, Richard Fleischman; lower left--Richard Vangermeersch, Moyra Kedslie; lower right--(left ot right) Finley Graves, Richard Fleischman, Marilynn Collins Leathert. On page 15: middle--Michael Van Breda; bottom--(left to right) David Cooper, …


Hopedale Community And Cocoa, Garry Favel Mar 1992

Hopedale Community And Cocoa, Garry Favel

Accounting Historians Notebook

There have been numerous publications providing historical support for Professor Ray Chambers' proposed means of asset valuation : CoCoA (Continuously Contemporary Accounting). Wells and Dean [1982] compiled an anthology of writings from the Twentieth Century and some earlier works, which advocate the adoption of selling price valuations. Chambers and Wolnizer {1991} provide evidence that during the early Nineteenth Century in the United Kingdom, selling prices were considered paramount to providing a "true and correct view" of financial affairs. In addition, several publications have provided a historical view of accounting methods utilized by religious communes. Faircloth's article about the importance of …


Systems: Everybody Has At Least One, Alfred Robert Roberts Mar 1992

Systems: Everybody Has At Least One, Alfred Robert Roberts

Accounting Historians Notebook

While possibly on a larger scale, many of the systems in use today are addressing the same problems that have been around for one-hundred years or more. For example, the precursor of the bar code system for pricing retail merchandise might have been the "secret code" used by merchants around the turn of the century. J. L. Nichols, A. M., The Business Guide; or Safe Methods of Business, (Naperville, Ill., J. L. Nichols & Co., 1899), on page 250, demonstrates the following procedure of "How Merchants Mark Goods."


Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians Mar 1992

Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Northeast Region American Association Inducts Four Members Into Hall Of Fame, Academy Of Accounting Historians Mar 1992

Northeast Region American Association Inducts Four Members Into Hall Of Fame, Academy Of Accounting Historians

Accounting Historians Notebook

The individuals in the photograph are (from left to right): Robert N. Anthony, Mohamed Onsi, Corne T. Norgaard, Abraham Briloff, and Rae D. Anderson.