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Full-Text Articles in Business

Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher Mar 1982

Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher

Accounting Historians Notebook

Dr. Peter McMickle is a professor of accounting at Memphis State University, but his major claim to fame is his avocation rather than his vocation. Pete McMickle is best known for having accumulated what is; probably the world's finest collection of rare and historic accounting books. His collection of rare books now exceeds 800 volumes. Many members of the Academy have observed portions of Pete's collection as he has manned the Academy's booth at the American Accounting Association meetings in recent years and brought along several of his rare volumes.

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Report From Ernest Sevelinck, Ernest Stevelinck Mar 1982

Report From Ernest Sevelinck, Ernest Stevelinck

Accounting Historians Notebook

No abstract provided.

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One Page In The Life Of A President, Kenneth Oswald Elvik Mar 1982

One Page In The Life Of A President, Kenneth Oswald Elvik

Accounting Historians Notebook

Herbert C. Hoover, along with an older brother and younger sister became orphaned and thereafter raised in the homes of relatives. From Hoover's memoirs we find that relatives were glad to take in the children, but that an acquaintance was named legal guardian in order to avoid any implication of manipulation of the estate. The estate, by no means large even in those days, was made up of proceeds from insurance and from the sale of the implement business and their home. It is the accounting for Herbert Hoover's share of that estate that is of interest because here we …

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Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts Mar 1982

Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

Accountancy owes much to those dedicated persons who, during the formative years, perceived it to be a dynamic profession rather than a technical skill. This paper recalls one such person, Warren W. Nissley. Born in Middletown, Pennsylvania in 1893, his career in accounting spanned approximately thirty years. At his untimely death on January 17, 1950, Nissley was within reach of the pinnacle of success at Arthur Young 8c Company. His influence on accountancy had been considerable and had he lived, it would undoubtedly have been even greater.

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History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians Mar 1982

History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul Garner Mar 1982

French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul Garner

Accounting Historians Notebook

Last June, 1981 the respected French Society of Accountants celebrated its centennial with great style and elegance as one would expect from the reputation for such events in France. The Society over the ten decades has had a splendid list of accomplishments to its credit. It now has thousands of members from a modest beginning in 1881.

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Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire Mar 1982

Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire

Accounting Historians Notebook

Since the mid-1960's, inflation has been exacting a heavy toll from American business and the American Public. During this period, the Accounting profession has studied the problem of price-level changes and has issued many pronouncements upon the subject. Thus, the public assumes that the theory of handling price-level changes is a recent development. This is an incorrect view as accounting theorists were concerned with and were writing about the problem as far back as 1920. One of these early individuals, who considered price-level accounting in depth, was Henry Sweeney. This article will present a brief biographical sketch of Sweeney encompassing …

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Plea For Accounting Archival Records, Dale L. Flesher Mar 1982

Plea For Accounting Archival Records, Dale L. Flesher

Accounting Historians Notebook

The objective of this article is to convince business managers that their records are academically important and should be donated to library archives. The problem of overcoming the indifference of librarians can only be overcome by future use of those business documents that are made available.

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Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson Mar 1982

Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.

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Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher Mar 1982

Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

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Accounting Historians Notebook, 1982, Vol. 5, No. 1 (Spring) [Whole Issue] Mar 1982

Accounting Historians Notebook, 1982, Vol. 5, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a Duopoly by Ann Martina Carlos; Financing and Marketing Brazilian Export Agriculture: The Coffee Factors of Rio de Janeiro, 1850-1888 by Joseph Earl Sweigart; Development of Brazilian Industrial Enterprise: A Historical Perspective by Gerald Dinu Reiss; The Beginnings of the Industrial Revolution in America: Pawtucket, Rhode Island, 1672-1829 by Gary B. Kulik

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History Of Lifo, Harry Zvi Davis Jan 1982

History Of Lifo, Harry Zvi Davis

Accounting Historians Journal

The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.

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Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue Jan 1982

Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue

Accounting Historians Journal

In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of "Threefold Bookkeeping" system as a whole: and to exemplify the superiority that …

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Hicks On Accounting, Richard P. Brief Jan 1982

Hicks On Accounting, Richard P. Brief

Accounting Historians Journal

Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.

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Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith Jan 1982

Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith

Accounting Historians Journal

Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.

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Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger; The Silk-Weavers of Lyon During the French Revolution, 1786-1 796 by David Lyman Longfellow; The Royal Tobacco Monopoly in Bourbon Mexico 1764-1810 by David Lorne McWatters; Business and Society in Late Colonial Mexico City by John Edward Kicza; The Adoption of Process Innovations in the Peruvian Textile Industry: Organizational Determinants and Sources of Relative Advantage by Fernando Robles; Carman G. Blough: A Study of Selected …

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Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown Jan 1982

Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research winter 1981, Accounting Review April 1982, Accounting and Finance Nov. 1981, Application for Membership, and Guide for Submitting Manuscripts.

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Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl Jan 1982

Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl

Accounting Historians Journal

This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic "logical" objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of "economic substance," enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of "legalism." Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.

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Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward Jan 1982

Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward

Accounting Historians Journal

The article briefly explores the personality and psychological makeup of Carman G. Blough and discusses some experiences during his formative years that made Blough the person he was.

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Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper Jan 1982

Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper

Accounting Historians Journal

A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.

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Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster Jan 1982

Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's English System of Book-Keeping Reviewed by Rasoul H. Tondkar; Thomas J. Hailstones, A Guide to Supply-Side Economics Reviewed by Barry L. Anderson; Saul Levy, Accountants' Legal Responsibility, Reviewed by H. F. Stabler; Graham Mee, Aristocratic Enterprise Reviewed by Christopher Noke; Michael T. O'Neill, Editor, A. P. Richardson: The Ethics of a Humanist Reviewed by Leo Herbert; R. H. Parker, Editor, Bibliographies for Accounting Historians Reviewed …

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New Light On Investors’ Information Sources: Financial Statements Vs. Financial Journals, Lucia S. Chang Jan 1982

New Light On Investors’ Information Sources: Financial Statements Vs. Financial Journals, Lucia S. Chang

Woman C.P.A.

No abstract provided.

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Electronic Data Processing: Segregation Of Duties In Edp Functions, Elise G. Jancura Jan 1982

Electronic Data Processing: Segregation Of Duties In Edp Functions, Elise G. Jancura

Woman C.P.A.

No abstract provided.

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Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown Jan 1982

Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown

Woman C.P.A.

No abstract provided.

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Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1982

Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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Funds Statement As A Management Tool: Forecast, Budget, And Feedback, Robert T. Fahnestock Jan 1982

Funds Statement As A Management Tool: Forecast, Budget, And Feedback, Robert T. Fahnestock

Woman C.P.A.

No abstract provided.

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Woman Cpa Volume 44, Number 1, January 1982, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1982

Woman Cpa Volume 44, Number 1, January 1982, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster Jan 1982

Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster

Woman C.P.A.

No abstract provided.

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Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear Jan 1982

Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear

Accounting Historians Journal

Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly.

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