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Full-Text Articles in Business

Accounting History Hobbies; Scripophily, Academy Of Accounting Historians Mar 1985

Accounting History Hobbies; Scripophily, Academy Of Accounting Historians

Accounting Historians Notebook

I began my collection about fifteen years ago when I saw an advertisement in the Wall Street Journal offering ten antique cancelled stock certificates for only two dollars. Since I was a university accounting professor (and still am), I was aware of how much difficulty my students were having with the accounting problems of common stock. Not only had my students never seen a stock certificate, they could not tell the difference between common stock and livestock (like on a farm). Therefore, I decided to invest two dollars and obtain ten certificates to use as examples in my accounting classes. …

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History In Print [1985, Vol. 8, No. 1], Academy Of Accounting Historians Mar 1985

History In Print [1985, Vol. 8, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Message From The President [1985, Vol. 8, No. 1], Edward N. Coffman Mar 1985

Message From The President [1985, Vol. 8, No. 1], Edward N. Coffman

Accounting Historians Notebook

No abstract provided.

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Guess Who Contest Number Five -- Again, Academy Of Accounting Historians Mar 1985

Guess Who Contest Number Five -- Again, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Willard J. Graham: A Renegade Accountant, Grover L. Porter Mar 1985

Willard J. Graham: A Renegade Accountant, Grover L. Porter

Accounting Historians Notebook

While it may be somewhat unconventional to use the term "Renegade" in a positive sense, that is the way the authors are using the term to refer to the late Willard J. Graham who died in 1966. We are using the term to mean "one who rejects tradition" when to do so is in the best interests of the cause. In this case, the cause is to assure that "The information presented in accounting reports should be useful for making decisions".

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Ahrc Dedication Seminar, Academy Of Accounting Historians Mar 1985

Ahrc Dedication Seminar, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Request For Nominees For Contributors To Accounting Thought, Richard G.J. Vangermeersch Mar 1985

Request For Nominees For Contributors To Accounting Thought, Richard G.J. Vangermeersch

Accounting Historians Notebook

I would like to share with you an idea expressed to me by Professor Paul A.M. Van Philips of the University of Amsterdam. Professor Van Philips said that an outstanding weakness of accounting is that we do not have a book equivalent to Joseph Schurnpeter's History of Economic Analysis. We have no one place to send students and practitioners of accounting for the rich heritage of accounting writers.

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Modern Mesopotamian Accounting, Douglas Garbutt Mar 1985

Modern Mesopotamian Accounting, Douglas Garbutt

Accounting Historians Notebook

All accounting historians know that the Ancient Mesopotamian were the first bookkeepers, but little attention has been paid to more recent history. In 1915-1917, the colorful character of Harry St. John Bridger Philby played a significant part in the importation of British approaches to accounting in the southern part of Mesopotamia, which at that time began to adopt the Arab name for the Country, Allraq.

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Some Aspects Of The Rule Of St. Benedict, Christopher J. Cowton Mar 1985

Some Aspects Of The Rule Of St. Benedict, Christopher J. Cowton

Accounting Historians Notebook

The purpose of this article is to outline and discuss some themes of particular interest in a classic of western Christian organization, the Rule of St. Benedict. While the focus of the Rule is on the worship of the Community - the "opus Dei" - there are a number of interesting observations regarding internal control of material possessions and the management of trading relationships.

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Finances Of All Saints Church In Rome, Robert William Gibson Mar 1985

Finances Of All Saints Church In Rome, Robert William Gibson

Accounting Historians Notebook

The history of All Saints tells us that minute books and registers have survived from the first church. The register of services kept weekly and even daily since 1881 in the vestry of the two successive churches provides much information. The registers of baptisms, marriages and burials date from December 1825. The story of how these records survived two world wars is a romantic story of the courage and initiative of a trio of English matrons who had long resided in Rome with their Italian husbands.

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Accounting Historians Notebook, 1985, Vol. 8, No. 1 (Spring) [Whole Issue] Mar 1985

Accounting Historians Notebook, 1985, Vol. 8, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Academy Of Accounting Historians (A Not-For-Porfit Organization) Organizational Chart 1985, Academy Of Accounting Historians Mar 1985

Academy Of Accounting Historians (A Not-For-Porfit Organization) Organizational Chart 1985, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Reviews, Jewell Lewis Shane, Norma C. Powell Jan 1985

Reviews, Jewell Lewis Shane, Norma C. Powell

Woman C.P.A.

No abstract provided.

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Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler Jan 1985

Book Reviews [1985, Vol. 12, No. 2], Linda H. Kistler

Accounting Historians Journal

Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In The Stock Market Crash of 1929, Research Monograph No. 96. Reviewed by A. L. Roberts; Hans Peter Hain, Uniformity and Diversity. Reviewed by James W. Jones; William Holmes, Linda H. Kistler, and Louis S. Corsini, Three Centuries of Accounting in Massachusetts Reviewed by Terry K. Sheldahl; Gerard van de Linde, Reminiscences Reviewed by O. Ronald Gray; Christopher Columbus Marsh, The Theory and …

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Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck Jan 1985

Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck

Accounting Historians Journal

This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article …

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John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone Jan 1985

John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone

Accounting Historians Journal

John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet. Convicted of murder and condemned to execution by hanging, Colt committed suicide in prison in 1842. His text, The Science of Double Entry Bookkeeping, first published in 1838, continued in print until 1856.

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Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler Jan 1985

Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: …

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Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians Jan 1985

Announcement [1985, Vol. 12, 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 1985, Accounting and Business Research, autumn 1984, and Accounting and Finance May 1984. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.

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Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue] Jan 1985

Accounting Historians Journal, 1985, Vol. 12, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl Jan 1985

America's Earliest Recorded Text In Accounting: Sarjeant's 1789 Book, Terry K. Sheldahl

Accounting Historians Journal

In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long mercantile bookkeeping tradition destined to result in later American texts. A mathematics teacher in England and a Philadelphia "academy," Sarjeant also contributed works on commercial arithmetic.

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Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker Jan 1985

Role Of Stock Dividends In Defining Income, Developing Capital Market Research And Exploring The Economic Consequences Of Accounting Policy Decisions, James Joseph Tucker

Accounting Historians Journal

Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part of the 19th century. In the 20th century, efforts of the Supreme Court to determine the economic substance and taxability of stock dividends catalyzed a pioneering effort by the Court to define income within the 16th Amendment. As early as 1930 market reactions to stock dividends were investigated; this may have been one of the earliest forms of capital market research. This paper examines …

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Barter: Development Of Accounting Practice And Theory, Williard E. Stone Jan 1985

Barter: Development Of Accounting Practice And Theory, Williard E. Stone

Accounting Historians Journal

John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the practice and theory of recording this most basic commercial transaction. Can one accounting transaction be both a sale and a purchase at one and the same time and for the same accounting entity?

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Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians Jan 1985

Announcement [1985, Vol. 12, 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 The Accounting Review, Jan. 1981. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.

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Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue] Jan 1985

Accounting Historians Journal, 1985, Vol. 12, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Consolidation Of Foreign And Finance Subsidiaries: A Survey Of Opinion, Deborah W. Tanju, Murat N. Tanju Jan 1985

Consolidation Of Foreign And Finance Subsidiaries: A Survey Of Opinion, Deborah W. Tanju, Murat N. Tanju

Woman C.P.A.

No abstract provided.

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“New Wave” Of Decision Support Software: Is It For You? A Complement Of The Information Center Concept, Bernard C. Reimann Jan 1985

“New Wave” Of Decision Support Software: Is It For You? A Complement Of The Information Center Concept, Bernard C. Reimann

Woman C.P.A.

No abstract provided.

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Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry Jan 1985

Doctoral Research [1985, Vol. 12, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood Hoyt; Corporate Institutions, Revolution, and the State: Lille from Louis XIV to Napoleon by Gail Margaret Bossenga; Taxing Heavens Storehouse: The Szechwan Tea Monopoly and the Tsinghai Horse Trade, 1074-1224 by Paul J. Smith; Patronage and Justice in the Pipe Roll of 1130 by Stephanie Lleueen Moders; Merchants, Miners, Moneylenders: The Habilitacion System in the Norte Chico, Chile: 1780-1850 by …

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Woman Cpa Volume 47, Number 1, January 1985, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1985

Woman Cpa Volume 47, Number 1, January 1985, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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Editor's Notes: Annual Report Each, Glenda E. Ried Jan 1985

Editor's Notes: Annual Report Each, Glenda E. Ried

Woman C.P.A.

No abstract provided.

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Total Information System For Physicians: C. 1897, Horace R. Givens Jan 1985

Total Information System For Physicians: C. 1897, Horace R. Givens

Accounting Historians Journal

This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and other matters of concern to the doctor. Records were to be kept for each patient, with supplemental entries by type of case. The book represents an early attempt to provide a total information system for the user; a system in which all necessary information would be available without reference to other material.

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