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- Academic -- Abstracts (2)
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- Accounting -- Greece -- History; Auditing -- Greece -- History (1)
- Accounting -- Study and teaching; Account books -- History (1)
- Accounting -- Study and teaching; Accounting -- History (1)
- Active 1678-1679. Accomptants guide or merchants book-keeper (1)
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- D. 1525. Ayn New Kunstlich Buech; Grammateus (1)
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Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue]
Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue]
Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton
Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton
Accounting Historians Journal
After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major accounting works, but the list doesn't include data regarding some of the translations mentioned in these reminiscences. Additional information is invited from readers who may be familiar with Paton's writing.
Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester
Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester
Accounting Historians Journal
In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.
Management Accounting Literature: 1925 And 1975, Wilber Cary Haseman
Management Accounting Literature: 1925 And 1975, Wilber Cary Haseman
Accounting Historians Journal
A comparative analysis of management accounting articles from the technical journals of the National Association of Accountants in each of the periods 1919 to 1925 and May to June 1975 discloses changes in the nature of the articles and of their authors.
18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes
18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes
Accounting Historians Journal
A cost study for the 1768 Plymouth Town Meeting.
Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz
Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz
Accounting Historians Journal
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.
New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams
New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams
Accounting Historians Journal
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry accounting in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the substantive hypothesis as the causal factor of double entry accounting.
On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar
On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar
Accounting Historians Journal
A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special interest to us-accounting historians.
Grammateus Reappears In 1911, Williard E. Stone
Grammateus Reappears In 1911, Williard E. Stone
Accounting Historians Journal
There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines described in the previous article.
Auditing In The Athenian State Of The Golden Age (500-300 B.C.), George J. Costouros
Auditing In The Athenian State Of The Golden Age (500-300 B.C.), George J. Costouros
Accounting Historians Journal
Accountability and control of state revenues and expenditures in the Athenian state of the Golden Age was achieved through the verification process by three board of state accountants, based on the accounting records of execution and related budgetary and other documents. More specifically, the purpose of this process was to (a) strengthen the integrity of the accounting system by providing additional controls in the management or state resources, (b) establish accountability against any public officials in charge of public funds, and (c) provide dependable reports to the people on the management of these funds. The three boards were the Council …
Evolution Of Accounting For Corporate Treasury Stock In The United States, Norlin Gerhard Rueschhoff
Evolution Of Accounting For Corporate Treasury Stock In The United States, Norlin Gerhard Rueschhoff
Accounting Historians Journal
Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.
Influence Of Nineteenth And Early Twentieth Century Railroad Accounting On The Development Of Modern Accounting Theory, James L. Boockholdt
Influence Of Nineteenth And Early Twentieth Century Railroad Accounting On The Development Of Modern Accounting Theory, James L. Boockholdt
Accounting Historians Journal
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the 1840s. The article concludes by stating that many of the basic concepts of accounting theory such as disclosure, matching measurement of cash flow had origins in railroad accounting.
Oldest German Bookkeeping Text, Kiyoshi Inoue
Oldest German Bookkeeping Text, Kiyoshi Inoue
Accounting Historians Journal
This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.
Standard Costing And Scientific Management, Rosalie C. Hallbauer
Standard Costing And Scientific Management, Rosalie C. Hallbauer
Accounting Historians Journal
Many have suggested that scientific management had a direct influence on the development of standard costing. This paper examines the relationship between these concepts in broad terms. While it is concluded that no direct relationship exists between scientific management and standard costing, the existence of an indirect relationship is acknowledged. Scientific management does not require any specific type of accounting system and standard costing does not require a certain type of management organization to operate. However, certain reports developed for the scientifically managed enterprise, when added to the germs of standard costing that existed, expedited the evolution of standard costing.
Benjamin Gilliam's Book -- 1700, William Holmes
Benjamin Gilliam's Book -- 1700, William Holmes
Accounting Historians Journal
The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenaeum.
Outlay And Income, Charles E. Sprague
Outlay And Income, Charles E. Sprague
Accounting Historians Journal
This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.
Book Reviews [1978, Vol. 5, No. 1], Kenneth Oswald Elvik
Book Reviews [1978, Vol. 5, No. 1], Kenneth Oswald Elvik
Accounting Historians Journal
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor, History of Development of Accounting in Japan; Development and Perspective of Accounting in Our Country, Tokyo: Doyukan Reviewed by Torao Moteki; Written Contributions of Selected Accounting Practitioners, Vol. 7 : Ralph S. Johns, Reviewed by Dale L. Flesher; DR Scott, Theory of Accounts, Reviewed by Joseph R. Oliver; James C. Stewart, Pioneers of a Profession Reviewed by M. J. R. Gaffikin; Thomas …
President's Report (1889), John Heins
President's Report (1889), John Heins
Accounting Historians Journal
This represents an extract from the handwritten minutes of the Annual General Meeting of the American Association of Public Accountants, Monday, May 27, 1889. The extract is the Report of the President John Heins. This version, in typewritten form came to the attention of researchers at the University of Florida in 1971.
Announcement [1978, Vol. 5, No. 1]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 1], Author Unknown
Announcement [1978, Vol. 5, No. 1]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting History Classics Series, and Working Paper Series, plus table of contents for Accounting and Business Research, Winter 1977, and The Accounting Review, July, 1978 . Also included is an announcement for the 1978 Doctoral Dissertation Research Stipend by the Academy of Accounting Historians and Guide for submitting manuscripts.
Book Reviews [1978, Vol. 5, No. 2], Kenneth Oswald Elvik
Book Reviews [1978, Vol. 5, No. 2], Kenneth Oswald Elvik
Accounting Historians Journal
Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought, Revised Edition Reviewed by Richard A. Scott; The Institute of Certified Public Accountants of Greece, The Institution of Public Accountants in Ancient Greece Reviewed by Diana Flamholtz; Max Lion, Geschichtliche Betrachtungen zus Bilanztheorie bis zum AlIgemeinen deutschen Handelsgesetzbuch, Osaka Reviewed by Norlin G. Rueschhoff; lndex to Federal Tax Articles, edited by Gersham Goldstein in collaboration with Boris I. Bittker Reviewed by Gary L. Maydew.
Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry
Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External Environmental Factors From 1900-1971 by Ralph Wylie Frey; Historical Critique of the Development of the Federal Income Tax From 1939-1954 And Its Influence Upon Accounting Theory and Practice by Melvin Theodore McClure; A History of the Issues and Problems Surrounding Goodwill in Accounting by Hugh Peter Hughes; General Purchasing Power Financial Statements-A Behavioral Study by Kenneth Ray Lambert; The Role of Accounting in the …
Doctoral Dissertation Abstracts, Maureen Helena Berry
Doctoral Dissertation Abstracts, Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada: 1900-1970 ) by George Joseph Murphy;The Evolution of Accounting in Canada by Harvey Mann; A History of the CPA Profession in Colorado by John Matthew Hunthausen; A Study of the Development of the Certified Public Accounting Profession in Kansas by Eldon Curtis Lewis;The Development of the CPA Profession in Mississippi by James …
Announcement [1978, Vol. 5, No. 2]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 2], Author Unknown
Announcement [1978, Vol. 5, No. 2]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), Eric Louis Kohler, Working Paper Series, and table of contents for The Accounting Review, Jan. 1979 and Accounting and Business Research, summer 1978. Also included Application for membership and Guide for submitting manuscripts.