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Historians Congress In Pisa, Academy Of Accounting Historians Mar 1984

Historians Congress In Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

The Fourth International Congress of Accounting Historians will be held August 23-27, 1984,in Pisa, Italy. As of August 1983, registrations had been received from Asia (8), North American (42), South American (19), Europe (48), and Australia (8). The preliminary indication is that at least 32 papers will be presented.

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Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue] Mar 1984

Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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From The Editor, Stephen P. Walker Jan 1984

From The Editor, Stephen P. Walker

Accounting Historians Journal

I take this opportunity to report on recent developments and thank all who continue to support AHJ. The current issue contains an Autobiographical section. Richard Vangermeersch ([email protected]) is guest editing a special section on International Congresses of Accounting to coincide with the theme of the World Congress of Accounting Historians in 2004. I am delighted to announce that the editorial board have decided that the prize for the best paper in Volume 29 be awarded to Alan J. Richardson for his article on Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting, 1926-1986.

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Woman Cpa Volume 46, Number 1, January 1984, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1984

Woman Cpa Volume 46, Number 1, January 1984, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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Episodes In The Australian Tax Accounting Saga, Robert William Gibson Jan 1984

Episodes In The Australian Tax Accounting Saga, Robert William Gibson

Accounting Historians Journal

Tax effect accounting was introduced into Australia a little over a decade ago. The treatment of the tax effect of losses carried forward and the trading stock valuation adjustment introduced further complications to this new aspect of corporate accounting and reporting. This paper presents an account of the resolution of these accounting issues. It covers the role of professional bodies, companies, and regulatory authorities and the conflicts which arose among them.

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Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt Jan 1984

Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt

Accounting Historians Journal

The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history. Understanding of the materials has been advanced, in part, by specialists from other fields, such as mathematics and astronomy, yet accounting historians do not seem to have been attracted to the problems of interpreting the elegantly simple records and the societal context within which they were made and used. To exemplify the challenges facing the accounting historian, the author considers evidence on the …

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Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker Jan 1984

Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker

Accounting Historians Journal

Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of earlier decades, whose contribution to this subject has to date been overlooked.

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Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann Jan 1984

Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann

Accounting Historians Journal

A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.

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Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch Jan 1984

Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch

Accounting Historians Journal

M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had ended by 1910. This paper reports the results of a review of the Accountants' Index from 1920 through 1949 for engineering sources listed under the general category of the two sections of "Cost and Factory Accounting" and "Depreciation, Depletion, and Obsolescence." The results show that engineering sources on these topics peaked late during the decade that began in 1910 and did not become insignificant until the 1930s.

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Taylor's Contribution To Cost Accounting, A Reply, Rosita S. Chen, Sheng-Der Pan Jan 1984

Taylor's Contribution To Cost Accounting, A Reply, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

We respond to those issues that M. C. Wells raised in his comments on our article. We found that his comments on the association of scientific management and cost accounting, and on Taylor's historical role in cost accounting were debatable, and his discussion of the first modern book on cost accounting was inconclusive.

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Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue] Jan 1984

Accounting Historians Journal, 1984, Vol. 11, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Editorial, Kenneth S. Most Jan 1984

Editorial, Kenneth S. Most

Accounting Historians Journal

lt takes a long time for an editor to have a noticeable effect on the contents of a publication such as The Accounting Historians Journal. The Accounting Historians Journal has demonstrated standards of accounting scholarship and intellectual integrity that must eventually convince more and more accounting students to start their pursuit of knowledge in its pages.

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Early Canadian Financial Statement Disclosure Legislation, George J. Murphy Jan 1984

Early Canadian Financial Statement Disclosure Legislation, George J. Murphy

Accounting Historians Journal

The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes the background to this important event and points to the two main influencing forces: the office of the Provincial Secretary and the equally active and informed Institute of Chartered Accountants of Ontario. The concern for disclosure suggests that Ontario was in the forefront of accounting development in the latter part of the nineteenth and the first decade of the twentieth centuries.

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Etymological Observations On Some Accounting Terms, Vahe Baladouni Jan 1984

Etymological Observations On Some Accounting Terms, Vahe Baladouni

Accounting Historians Journal

Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals something of our past, but also helps energize the conceptual landscape of our vocabulary.

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Tithing And Income Measurement, J. Edward Ketz Jan 1984

Tithing And Income Measurement, J. Edward Ketz

Accounting Historians Journal

This article shows that the concept of income measurement goes back at least to Biblical times. The institution of tithing is examined and is seen to imply a concept of income.

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Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians Jan 1984

Announcement [1984, Vol. 11, 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, Oct. 1984, Accounting and Business Research, spring 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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Deferred Tax Accounting: Changing Tax Rates And New Depreciation Rules Create Problems For The Small Corporation, Mary Ellen Phillips Jan 1984

Deferred Tax Accounting: Changing Tax Rates And New Depreciation Rules Create Problems For The Small Corporation, Mary Ellen Phillips

Woman C.P.A.

No abstract provided.

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Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin Jan 1984

Sop 82-1: New Standards For Personal Financial Statements, Walter A. Robbins, Kenneth R. Austin

Woman C.P.A.

No abstract provided.

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Increasing Number Of Women Accountants Is Significant, Rodger Trigg Jan 1984

Increasing Number Of Women Accountants Is Significant, Rodger Trigg

Woman C.P.A.

No abstract provided.

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Letters, Melanie Walkup Jan 1984

Letters, Melanie Walkup

Woman C.P.A.

No abstract provided.

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Education: Accounting Education In 1933 Has It Changed In 50 Years?, Tonya K. Flesher, Dale L. Flesher Jan 1984

Education: Accounting Education In 1933 Has It Changed In 50 Years?, Tonya K. Flesher, Dale L. Flesher

Woman C.P.A.

No abstract provided.

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Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 1], Academy Of Accounting Historians Jan 1984

Contents [2003, Vol. 30, No. 1]; Statement Of Policy [2003, Vol. 30, No. 1]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns Jan 1984

In Memoriam: Alexander Hamilton Church's System Of Scientific Machine Rates At Hans Renold, Ltd., C.1901-C.1920, Trevor Boyns

Accounting Historians Journal

In 1901, Alexander Hamilton Church wrote a path-breaking article in The Engineering Magazine, entitled The proper distribution of establishment charges'. This article, published in six parts, is generally considered to have been one of the most important articles on the subject of overhead allocation and Church's system of scientific machine rates is often seen as a precursor of work which eventually resulted in the emergence of standard costing. Around the same time, Church introduced his system at Renold, a firm of British chain manufacturers, where it was used well into the First World War. Towards the end of the war, …

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Pound Foolish Penny Wise System: The Role Of Accounting In The Improvement Of The River Tyne, 1800-1850, Susie Brackenborough Jan 1984

Pound Foolish Penny Wise System: The Role Of Accounting In The Improvement Of The River Tyne, 1800-1850, Susie Brackenborough

Accounting Historians Journal

The relationship between accounting and governmentality, and the increasing statutory regulation of companies by central government during the 19th century have attracted a great deal of attention from accounting historians. Conversely, accounting change within local authorities in this period has attracted far less attention. The paper examines the consequences of the increase in public accountability of local authorities in England and Wales in the context of the Newcastle Corporation, the body responsible for collecting and distributing the town's wealth. During the first half of the 19th century Newcastle Corporation was heavily criticized for neglecting the improvement of the River Tyne. …

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Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone Jan 1984

Internal Controls In The Talmud: The Jersusalem Temple, Robert Fonfeder, Mark P. Holtzman, Eugene Maccarrone

Accounting Historians Journal

We examine the Hebrew Talmud's account of internal controls in the ancient Jerusalem Temple (c.823 B.C.E. to 70 C.E.) This far-reaching enterprise involved an extensive system of sacrificial offerings, management of three annual pilgrimages, a court system and maintenance of a priestly class. We outline the annual process of collecting half-shekel and other donations, withdrawals from the Temple treasury and the sale of libations. The Talmud describes numerous internal controls: donations were segregated according to their specific purposes and donation chests were shaped with small openings to prevent theft. When making withdrawals from the Temple treasury, the priest-treasurer was required …

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Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig Jan 1984

Corporatism, Liberalism And The Accounting Profession In Portugal Since 1755, Lucia Lima Rodrigues, Delfina Gomes, Russell Craig

Accounting Historians Journal

This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be undertaken. Five developmental periods since 1755 are identified: (i) Corporatist Absolute Monarchy (1755-1820) (ii) Liberal Monarchy (1820-1890) (iii) Waning Liberalism and Rising Corporatism (1891-1926) (iv) Corporatist Dictatorship (1926-1974) and (v) Emerging Liberal Democracy and Neo­corporatism (1974 until the present). The accounting profession's chequered history is analysed through episodes of regulation and de-regulation. These episodes are associated with Portugal's pervading social, economic and political context and …

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Becoming Professional: Chinese Accountants In Early 20th Century Shanghai, Yin Xu, Xiaoqun Xu Jan 1984

Becoming Professional: Chinese Accountants In Early 20th Century Shanghai, Yin Xu, Xiaoqun Xu

Accounting Historians Journal

This paper examines the experience of Chinese accountants transforming themselves into a profession during the early 20th century. It delineates how the experience was shaped by an intersection of economic development, the political culture and the nationalist movement in semi-colonial Shanghai. Chinese accountants responded to the daily manifestations of these larger historical forces by combining their professional self-interests with a nationalist agenda and by adapting to the changing political environment. The history and legacy of this experience provides a point of reference for observing the re-emergence of the accounting profession in China since the end of the Maoist era.

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Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus Jan 1984

Autobiographical: An Accountant's Education; Accountant's Education, George J. Staubus

Accounting Historians Journal

This is a review of how various experiences in my career have contributed to my understanding of accounting. I recall the circumstances surrounding several of my efforts towards the development of accounting theories, viz. (1) decision-usefulness theory, (2) activity costing, and (3) market simulation accounting, as well as my excursion into (4) market association research in seeking to validate decision-usefulness theory and (5) a search for the effects of firms' economic environments on the development of enterprise accounting in the 2nd millennium, C.E. I give my impressions of several of the important players in the evolution of accounting thought in …

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Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians Jan 1984

Noticeboard [2003, Vol. 30, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: The Academy of Accounting Historians 2003 Vangermeersch Manuscript Award: Eligibility and Guidelines for Submissions; Call for Papers, Academy of Accounting Historians 2003 Research Conference; Call for papers: 15th Annual Conference on Accounting, Business & Financial History at Cardiff Business School; Conference Announcement & Call for Papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Table of contents for Accounting and Business Research, Vol. 32, no. 3 (2002); Table of contents for Accounting and Business Research, Vol. 32, no. 4 (2002).

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Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians Jan 1984

Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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