Business Commons^™

Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Accounting for Inflation: German Theory of the 1920s by Oliver Finley Graves; The Evolution of French Accounting Thought As Reflected By The Successive Uniform Systems (Plans Comptables Generaux by Anne Fortin); The Accounting Professions Specifications of Procedures and Actions Following Initiations of Selected Legal Actions Involving Allegations of Illegal Or Improper Management Acts: 1939-1978 by Robert M. Bracken; Economy and Society in Brescia During The Venetian Domination, 1426-1645 by Joanne Marie Ferraro; Poverty in Three English Towns, 1560-1640; A Comparative Approach by Thorold John Tronrud; Taylorism in France, 1904-1920: The Impact of Scientific Management On Factory Relations …

Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Auto Expense Deduction Of Employees: Under The Deficit Reduction Act Of 1984, Cherie J. O'Neil, Ramesh Narasimhan

Woman C.P.A.

No abstract provided.

Remarks By Paula Cholmondeley Director, American Institute Of Certified Public Accountants Before The American Woman’S Society Of Cpas October 5, 1985, In Los Angeles, Paula Cholmondeley

Woman C.P.A.

No abstract provided.

Letters To The Editor, Susan Grimes Munsell, Sally Czaja

Woman C.P.A.

No abstract provided.

Editorial, Kenneth S. Most

Accounting Historians Journal

We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.

Inception And Evolution Of Financial Reporting In The Protestant Episcopal Church In The United States Of America, G. A. Swanson, John Consul Gardner

Accounting Historians Journal

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

Accounting For Gold And Sliver Mines: The Development Of Cost Accounting, Glenn Vent

Accounting Historians Journal

This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.

Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck

Accounting Historians Journal

This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships …

Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills

Accounting Historians Journal

This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.

Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell

Accounting Historians Journal

The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also had to pay a tax to the temple. Publicans, or tax collectors, were well known for their corruption. Thus, the Jews had utter contempt for publicans. Christ paid his share of taxes and taught that it was right to do so even under the corrupt system of the Romans.

Announcement [1986, Vol. 13, No. 2], 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 Accounting and Business Research summer 1986, The Accounting Review Oct. 1986, Accounting and Finance, May 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.

Introduction To Dollar Unit Sampling: A Modern, Easy, Efficient Technique, Janet L. Leichti

Woman C.P.A.

No abstract provided.

Harmonization Of Accounting Practices In The Eec: A Status Report, Ula K. Motekat

Woman C.P.A.

No abstract provided.

Reviews, Jewell Lewis Shane, Linda M. Kunkel

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 48, Number 1, January 1986, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Lupin Processing : A New Development, R S. Coffey

Journal of the Department of Agriculture, Western Australia, Series 4

For a number of years Grain Pool marketing representatives have approachd stockfeed manufacturers around the world in an attempt to broaden the market for Western Australian lupin seed.

Wherever there was enough consumer interest to conduct a nutritional evaluation of the product, lupins were found to be non competitive for inclusion in both pig and poultry rations, while at the same price being acceptable as a cattle feed ingredient. The reason for this disparity proved to be the varying degrees of fibre digestability of lupins for the various livestock tested.

It became apparent that the fibrous lupin seed coat or …

Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham

Accounting Historians Journal

In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction could have been avoided had the company followed modern depreciation policy. This revealed that the failure to depreciate adequately was not the main cause of the capital reduction, other firms followed the same practice and contemporary English legislation did not permit depreciation as a tax deductible item, while United States courts were rejecting depreciation as a valid expense.

Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare

Accounting Historians Journal

Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An analysis of these records indicates that the same care and attention to detail which came to be associated with the Pleasant Hill Shakers in agriculture, mechanics, and architecture is also evident in their accounting records.

Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik

Accounting Historians Journal

Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world: Brazil. The history of inflation accounting in Brazil (known as monetary correction) is divided into three time periods: pre-1964, 1964 to 1976, and 1976 to the present. The events pertinent to the system of monetary correction in each of these periods are first discussed and then evaluated. It is shown that the system of monetary correction has been subject to massive political pressures since …

Grapevine Politics: An Office Goldmine A Career Management Tool, Susan Roane

Woman C.P.A.

No abstract provided.

Editor's Notes: Emerging Changes, Glenda E. Ried

Woman C.P.A.

No abstract provided.

Case For Partial Tax Allocation: Will Enhance Comparability And Add Relevance, Jerry G. Kreuze, Daphne Main

Woman C.P.A.

No abstract provided.

Integrating The Microcomputer Into Managerial Accounting Classes: An Experimental Study, Michael Y. Hu, Gary Saunders

Woman C.P.A.

No abstract provided.

William O. Douglas On The Transfer Of The Securities And Exchange Commission's Authority For The Development Of Rules For Financial Reporting, Robert Chatov

Accounting Historians Journal

As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.

Recent History Of Corporate Audit Committees, Brenda S. Birkett

Accounting Historians Journal

This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.

Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn

Accounting Historians Journal

In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the liability, deferred or net-of-tax methods of partial allocation to the deferred method of comprehensive allocation. The FASB's recent endorsement of the liability method of comprehensive allocation suggests a major theoretical shift from accounting policy followed since 1967.

Where's The R In Debit?, W. Richard Sherman

Accounting Historians Journal

The common abbreviation for the accounting term debit is a puzzling one: Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An investigation of the history and evolution of the debit in bookkeeping reveals the reason for the abbreviation: a reason almost totally lost without historical perspective. Whereas the accounting debit is now viewed as a technical term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always …

Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Guest Editorial: On Writing For The Journal; On Writing For The Journal, Louis Goldberg

Accounting Historians Journal

Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that they may help authors to attract the goodwill and gratitude of the editors to whom they submit their efforts.