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Articles 1 - 18 of 18
Full-Text Articles in Business
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Digging In Boston's Accounting Dumps, William Holmes
Digging In Boston's Accounting Dumps, William Holmes
Accounting Historians Journal
New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even indexed. The author gives several brief examples taken from a History of Accounting in Massachusetts which the Massachusetts Society of CPAs will sponsor for publication late in 1976.
Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni
Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni
Accounting Historians Journal
The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.
In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns
In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns
Accounting Historians Journal
The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.
In All My Years -- Notes On Handicapping, William Andrew Paton
In All My Years -- Notes On Handicapping, William Andrew Paton
Accounting Historians Journal
I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is preferable to any egalitarian system. We should avoid like the plague all efforts to harass, restrict, or handicap the talented, the efficient, the superior performer. This is just as sound a stance in economics generally as in sports.
How Wrong Was Sombart?, Kenneth S. Most
How Wrong Was Sombart?, Kenneth S. Most
Accounting Historians Journal
Werner Sombart, a political economist of some note, was born and died in Germany. He studied law, economics, history and philosophy at the Universities of Berlin, Rome, and Pisa, and eventually became professor of economics in Berlin. The so-called "Sombart Propositions" have received considerable attention in recent accounting literature. In fact, Sombart went so far as to state that the introduction of accounting was of the highest importance for the development of capitalism, and clearly, such perception deserves special study.
Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman
Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman
Accounting Historians Journal
Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices. Controversy continues to exist as to which of these two costing methods is better for decision making purposes and for reporting to the users of accounting information. The objective of this paper is to dwell upon the historical nature of the controversy and build a case for a method of costing that rests on economic logic and realities of the market place.
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Accounting Historians Journal
The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Accounting Historians Journal
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short History of Accountants and Accountancy, Reviewed by Kenneth O. Elvik; Osamu Kojima, Historical Studies of Double Entry Bookkeeping, Reviewed by Richard H. Homburger; Wilmer L. Green, History and Survey of Accountancy, Reviewed by Horace R. Givens; Doris Langley Moore, Lord Byron Accounts Rendered, Reviewed by Hans Johnson; Arthur Andersen & Co., The First Sixty Years 1913-1973, Reviewed by S. J. Lambert; Haskins & Sells: Our First …
Announcement [1976, Vol. 3, Nos. 1-4], Academy Of Accounting Historians
Announcement [1976, Vol. 3, Nos. 1-4], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A Reference Chronology ...; Evolution of Cost Accounting by S. Paul Garner; Notices; History Sessions , Atlanta AAA Meeting; Schoenfeld honored; Second World Congress of Accounting Historians; Hourglass Award; Officers and trustees; Call for papers; Translations committee; Hall of Fame induction; Journal plans; World congress; Dues and subscriptions;Journal to begin; Displays at the Second World Congress of Accounting Historians; Closeout sale; Book reviews
Calf Path, Author Unknown
Calf Path, Author Unknown
Accounting Historians Journal
The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.
Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir
Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir
Accounting Historians Journal
An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the measurement of income--that is, the process of matching costs and revenues--determine the balances that are necessarily carried forward in the balance sheet? That can be called an income statement or revenue and expense perspective. In stating the issue in that way, it is extremely important to recognize that the issue is not whether the balance sheet or income statement is the more important …
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Accounting Historians Journal
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
Other Features, Academy Of Accounting Historians
Other Features, Academy Of Accounting Historians
Accounting Historians Journal
Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages
Doctoral Research [1976, Vol. 3, Nos. 1-4], Hans Johnson
Doctoral Research [1976, Vol. 3, Nos. 1-4], Hans Johnson
Accounting Historians Journal
Abstracts for the following dissertations are provided: The Effect of Scientific Management on the Development of the Standard Cost System by Marc Epstein. The Archive of Laches: Prosperous Farmers of the Fayum in the Second Century by Whitney S. Bagnall; Lukens, 1850-1870: A Case Study in the Mid-Nineteenth Century American Iron Industry by Julian C. Skaggs; Historical Development of Human Resources as a Value in Financial Accounting by Joseph E. Krebs; An Economic Survey of the Early Byzantine Church by William N. Zeisel, Jr.; The Professionalization of Public Accounting in America: A Comparative Anlysis of the Contributions of Selected Practitioners …
Profiles, Adolph Matz, Harvey Mann, Vahe Baladouni, Richard E. Ziegler
Profiles, Adolph Matz, Harvey Mann, Vahe Baladouni, Richard E. Ziegler
Accounting Historians Journal
Biographical sketches of 4 accountants: Edward P. Moxey, Jr. By Adolph Matz; John McDonald By Harvey Mann; George Soule By Vahe Baladouni; Willard J. Graham By R. E. Ziegler.
Old St. Nick Or Yule Mythology, Author Unknown
Old St. Nick Or Yule Mythology, Author Unknown
Accounting Historians Journal
Brief history of the tradition of Santa Claus.
Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Accounting Historians Journal
Recent years have witnessed the emergence of numerous treatises on the relative merits of human resource accounting. While the unprecedented pervasiveness of human resource literature suggests that the topic is new to our era, the debate itself is by no means novel. Indeed, the concept of human resource accounting is deeply rooted in the history of economic thought.