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Journal

1983

Discipline
Institution
Keyword
Publication

Articles 91 - 107 of 107

Full-Text Articles in Business

Early Debate On Financial And Physical Capital, T. A. Lee Jan 1983

Early Debate On Financial And Physical Capital, T. A. Lee

Accounting Historians Journal

This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.

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Description Of A Baltimore Merchant's Journal, James W. Jones Jan 1983

Description Of A Baltimore Merchant's Journal, James W. Jones

Accounting Historians Journal

The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.

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Searching For Accounting Paradigms, M. W. E. Glautier Jan 1983

Searching For Accounting Paradigms, M. W. E. Glautier

Accounting Historians Journal

The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.

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Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt Jan 1983

Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt

Accounting Historians Journal

The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.

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Antecedents Of The Income Tax In Colonial America, Robert M. Kozub Jan 1983

Antecedents Of The Income Tax In Colonial America, Robert M. Kozub

Accounting Historians Journal

One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.

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Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians Jan 1983

Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.

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Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson Jan 1983

Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson

Accounting Historians Journal

The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.

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Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker Jan 1983

Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker

Accounting Historians Journal

In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.

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Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito Jan 1983

Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito

Accounting Historians Journal

The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.

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Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster Jan 1983

Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …

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Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry Jan 1983

Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry

Accounting Historians Journal

Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …

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Letters, Judy Jo Baiamonte, John M. Strefeler Jan 1983

Letters, Judy Jo Baiamonte, John M. Strefeler

Woman C.P.A.

No abstract provided.

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Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker Jan 1983

Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker

Woman C.P.A.

No abstract provided.

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Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants Jan 1983

Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants

Woman C.P.A.

No abstract provided.

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Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray Jan 1983

Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray

Woman C.P.A.

No abstract provided.

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Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon Jan 1983

Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon

Woman C.P.A.

No abstract provided.

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Reviews: Reading Notes & Quotes, Jewell Lewis Shane Jan 1983

Reviews: Reading Notes & Quotes, Jewell Lewis Shane

Woman C.P.A.

No abstract provided.

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