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- Academic -- Abstracts (2)
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- 1802-1869; Duff's Business Institute (1)
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- 1856-1915; Industrial management -- History; Cost accounting -- History (1)
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Articles 1 - 20 of 20
Full-Text Articles in Business
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]
Accounting Historians Journal, 1980, Vol. 7, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Accounting Historians Journal
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.
Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan
Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan
Accounting Historians Journal
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.
Public Accounting In 1929, Alan Peter Mayer-Sommer
Public Accounting In 1929, Alan Peter Mayer-Sommer
Accounting Historians Journal
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.
Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter
Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter
Accounting Historians Journal
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Accounting Historians Journal
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures is also made in order to investigate their sources and influences. It is concluded that Taylor was a pioneer in many aspects of cost accounting, but his most important contribution was the development of the managerial approach that paved the way for modern managerial accounting.
Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson
Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson
Accounting Historians Journal
This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of valuing assets and determining yearly income. In addition, the handling of doubtful accounts and their subsequent collection is examined. In both letters the writers argue for the development of clearly defined accounting principles and consistency in applying them. These letters reveal that an unusually high degree of financial sophistication had emerged in the merchant banking field by the 1850s.
Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown
Announcement [1980, Vol. 7, No. 1]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in America, and table of contents for The Accounting Review, July 1980 and Accounting and Business Research, winter 1979. Also included are: price list for Academy publications, announcement of the Third International Congress of Accounting Historians, Application for membership, and Guide for submitting manuscripts.
Peter Duff: Accountant And Educator, Horace R. Givens
Peter Duff: Accountant And Educator, Horace R. Givens
Accounting Historians Journal
Peter Duff, an accountant in Pittsburgh, was the author of several books on accounting and also the founder of a school for bookkeepers and accountants in 1840. The Duff school is significant because of its early beginnings and the fact that the school still operates today, having outlived many of its noted competitors
Account Charge And Discharge, William T. Baxter
Account Charge And Discharge, William T. Baxter
Accounting Historians Journal
The account charge and discharge system was a competitor of the double-entry accounting system and some of its features may give answers to some of the problems plaguing our present day accounting.
Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry
Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Investor Experience in Corporate Bonds, 1950-1974 by Robert James Hartl; Private External Borrowing: The Brazilian Experience by Alkimar Ribeiro Moura; The Politics of the Municipal Debt Structure in New York City by Sylvan Gary Feldstein; The Iranian Budgetary System and Patterns of Government Expenditures, 1960-1976 by Mohammed Reza Shahroodi; An Investigation Into Accountant-Client Privileged Communications in the Courtroom by George Stevenson Smith; The Nature and Extent of Auditor Liability to the Third Party in the Performance of the Audit Function During the Period 1972 Through 1976 by James Albert Kimbell, Jr.
Middlesex Canal -- An Analysis Of Its Accounting And Management, Linda H. Kistler
Middlesex Canal -- An Analysis Of Its Accounting And Management, Linda H. Kistler
Accounting Historians Journal
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst in regional economic and transportation development during the early years of the American Industrial Revolution. Data from original financial records of the canal are presented for the period 1825 to 1845 when the canal was most successfully operated. The Middlesex Canal is acknowledged to be a fundamental element in the early development of Lowell as the center for textile manufacturing in …
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Accounting Historians Journal
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.
Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster
Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer Life-Records Reviewed by Vahe Baladouni; Tito Antoni, I Partitari Maiorchini del Lou dels Pisans Relativi al Commercio dei Pisani nelle Baleari (1304-1322 e 1353-1355) Reviewed by Alvero Martinelli; Costouros, George J. Accounting in the Golden Age of Greece: A Response to Socioeconomic Changes Reviewed by Frederic M. Stiner, Jr.; G. W. Dean and M. C. Wells, Editors, Current Cost Accounting: Identifying the …
Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry
Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: A Technical and Business Revolution: American Woolens to 1832 by Elizabeth Hitz; The Financial Panic of 1857: Two Monetary Approaches to the Economic History of the United States, 1842-59 by Edmundo Olvera Acosta; An Historical Analysis of the Events Leading to the Establishment of the Investment Tax Credit and Its Modification Through June 30, 1977 by Clyde Lee Posey; Capital Formation and the Investment Tax Credit: An Empirical Study , by Haroldene Fowler Wunder; Social Responsibility: Organizational Policy Evaluative Criteria with California Savings and Loan Field Test Case Study ) by Dolores Ann Barsellotti; One University's Budget: …
Accounting In The Bible, Robert L. Hagerman
Accounting In The Bible, Robert L. Hagerman
Accounting Historians Journal
This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.
Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster
Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education in the Universities of Australia and New Zealand Reviewed by Charles W. Zwicker; Gary John Previts and Richard F. Taylor, Monograph #2: John Raymond Wildman, 1878-1938 Reviewed by Delmer P. Hylton; Henry Francis Stabler, George O. May: A Study of Selected Con- tributions to Accounting Thought Reviewed by Eugene C. Hassler; Issues in Accountability No. 3: The Great Canal that Linked Edinburgh, …
Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown
Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981 and Accounting and Business Research, summer 1980. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.
New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts
New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Journal
Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that collegiate accounting training was the foundation on which to build the profession of public accountancy led to the establishment of the New York School of Accounts. The New York School of Accounts was a success though it operated for only one year. It illustrated a commitment to education and undoubtedly influenced the later development of university and college accounting programs.