Business Commons^™

Planning And Control In The 19th Century Ice Trade, Linda H. Kistler, Clairmont P. Carter, Brackston Hinchey

Accounting Historians Journal

This paper describes selected accounting records of the Tudor Ice Company which were devised to manage and control the far-flung business activities of Frederic Tudor, a 19th century entrepreneur who has been called America's first monopolist. Tudor's business genius lay in developing methods of harvesting, transporting, storing, and marketing commercial quantities of ice taken from New England ponds and shipped to tropical ports around the world. Frederic Tudor employed relatively sophisticated accounting techniques to analyze and control transportation costs and the costs of product shrinkage. He also routinely analyzed and translated foreign currency transactions for his geographically dispersed operations and …

Consistency Qualification: A Proposed Solution, Paul Munter, Thomas A. Radcliffe

Woman C.P.A.

No abstract provided.

George C. Mathews: An Early Commissioner Of The Sec, William D. Cooper

Accounting Historians Journal

No abstract provided.

Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha

Accounting Historians Journal

The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and accounting professions.

Development Of British Railway Accounting: 1800-1911, John J. Glynn

Accounting Historians Journal

This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?

Tax: Reducing The Cost Of Employer-Reimbursed Moves, Joyce M. Lunney

Woman C.P.A.

No abstract provided.

Editor's Notes: Implications Of Potter Vs Deloitte, Glenda E. Ried

Woman C.P.A.

No abstract provided.

Analysis Of Professional Schools Of Accounting And Related Issues, Frank R. Rayburn

Woman C.P.A.

No abstract provided.

Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa

Accounting Historians Journal

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.

Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts

Accounting Historians Journal

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing "dynamic tension" has existed between the patterns proposed by practitioner groups and those of groups …

Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central Government Recurrent Expenditures, Revenue Constraint and External Receipts in Less Developed Countries: The Case of Ghana: 1956-78 by Alberto Dogbey Kobla Agbonyitor; Fiscal Stress in American Cities by Karen Lee Shelley; A Comparison of the Ability of Financial Ratios Based on Different Accounting Standards to Predict Bankruptcy by Farouk Wasef Elkharouf; A Comparison of the Advocations of Henry Sweeney in Stabilized Accounting to Recent Price Level/Replacement Cost Activity by Walker …

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler

Accounting Historians Journal

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O'Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean …

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.

Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Die Muenzpraegung des Kaisers Nerva by E. Szaivert; The Economics of Food Production on Roman Imperial Estates in North Africa by Dennis Patrick Kehoe; A Retreat from the Wilderness: Pattern in the Domestic Environments of Southeastern New England, 1630-1730 by Robert Blair St. George; The Workman's Fate. The Scanty Bread. Living Conditions of the Workers at Baaseland/Naes Ironworks 1725-1807 by I. Floystad; The Intensification of Community, Society, and Economy in Seventeenth- and Eighteenth-Century Gloucestershire (University of New South Wales by David Peter Rollison; The Mills of Manayunk: Early Industrialization and Social Conflict in the Philadelphia Region, 1787-1837 …

Pension Accounting Myth, Mary S. Stone

Accounting Historians Journal

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.

Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey

Accounting Historians Journal

A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.

Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of …

Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann

Accounting Historians Journal

This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.

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, July 1984, Accounting and Business Research, summer 1983, and Accounting and Finance Nov. 1983. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.

Alternative Land Uses, D A. Morrison, B. C. Mattinson

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

One aproach to minimise the high nutrient content and associated algal pollution of the Peel-Harvey estuarine system is to reduce phosphorus losses at their source. Farmers can do this by changing land use is such a way thar phosphorus run-off fromthe catchment soils into drainage is prevented or at least reduced.

The department of Agriculture is investigating the economics of alternative uses, particularly substituting forestry with Pinus pinaster or Eucalyptus globulus (Tasmanian blue gum) for present beef and sheep enterprises. P. pinaster is used for logging and E. globulus for pulping.

The Midwest Quarterly; Vol. 25 No. 2, John E. Atwell, William V. Davis, John R. Clark, Anna Lydia Motto, Francis Donahue, Joyce Quiring Erickson, Steven Barza, J. W. Cullum, Charles Edward Eaton, Michael Heffernan, Tomas O'Leary, William Page, Edward Wilson, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

JOHN E. ATWELL explains Nietzsche's view that the dance expressed joy and represented belief in personal immortality. Professor of Philosophy at Temple University, Atwell includes articles on Kant, Sartre, Schopenhauer, and Husserl among his publications.

Poet Robert Bly, according to WILLIAM V. DAVIS, has put new meaning and vigor into the prose poem, a development of historical significance to Bly and to American poetry. Currently Writer-in-Residence and Professor of English at Baylor University, Davis is a distinguished poet, is author also of criticism, short fiction, and the book, One Way to Reconstruct the Scene, and …

Developments In World Commodity Markets During The Fourth Quarter Of 1983, Central Bank Of Nigeria Cbn

Economic and Financial Review

The International Commodity Markets weakened slightly during the fourth quarter of 1983, compared with the preceding quarter. The major fa ctors which influenced developments in the markets during the period included the reaction of specul ators to movements in the sterling exchange rate as well as forecasts of the state of supply of most of the commodities.

Utah's Business Name Statutes: "An Open Invitation To Litigation", Richard E. Turley Jr.

BYU Law Review

No abstract provided.

Business Planning For Hazardous Waste Management: Requirements, Risks. And Strategies, David W. Tundermann

BYU Law Review

No abstract provided.

How To Use Content Analysis In Historical Research, Marilyn Neimark

Accounting Historians Notebook

This paper illustrates the use of a content analysis in historical research. The purpose of a content analysis study is to illustrate the ways in which an individual organization participates in the processes of social change.

History In Print [1983, Vol. 6, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Minutes Of 1983 Annual Meeting; Minutes Of 1983 Trustees' Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.