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1986

Taxation

Accounting Historians Journal

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Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue] Jan 1986

Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue] Jan 1986

Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

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Accounting Control: An Historical Note, Michael J. Mepham Jan 1986

Accounting Control: An Historical Note, Michael J. Mepham

Accounting Historians Journal

Over the centuries, control has expanded from its origins as a specialized accounting technique to cover many forms of regulatory activity in any area and its emphasis has expanded from that of ex post accountability to include ex ante planning and budgeting. Although financial control continues as a vital feature of accounting systems, accountants now frequently go outside their own discipline when they describe the major features of control systems. The accounting origins of control lay buried in the pages of The Oxford English Dictionary.

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Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni Jan 1986

Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni

Accounting Historians Journal

The first archival period (1600-1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and Records in London. Of these, two are of singular interest. Along with related Company minutes, these statements are analyzed and interpreted in this paper. They shed some light on the reporting practices and concepts of the early years of the incorporated joint-stock company.

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Genealogy Of Today's Contributors To Accounting Research, Mark E. Haskins, David D. Williams Jan 1986

Genealogy Of Today's Contributors To Accounting Research, Mark E. Haskins, David D. Williams

Accounting Historians Journal

This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these contributors, the dissertation chairman was identified and assumed to be the primary mentor; in turn, dissertation chairmen for these individuals were also identified. Several iterations of this process produced four generations of accounting genealogy. The intellectual roots depicted in this paper highlight noteworthy linkages with members of the Accounting Hall of Fame, recipients of the Outstanding Educators Award, and with education in the discipline of economics.

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Guest Editorial: On Writing For The Journal; On Writing For The Journal, Louis Goldberg Jan 1986

Guest Editorial: On Writing For The Journal; On Writing For The Journal, Louis Goldberg

Accounting Historians Journal

Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that they may help authors to attract the goodwill and gratitude of the editors to whom they submit their efforts.

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Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino Jan 1986

Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by Edward N. Coffman; Richard P. Brief, ed. Dicksees Contribution to Accounting Theory Reviewed by Walker Fesmire; Leslie G. Campbell, International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Reviewed by O. Ronald Gray; Sir Hugh Cooke. A Summary of the Principal Legal Decisions Affecting Auditors Reviewed by Raymond T. …

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Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik Jan 1986

Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik

Accounting Historians Journal

Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world: Brazil. The history of inflation accounting in Brazil (known as monetary correction) is divided into three time periods: pre-1964, 1964 to 1976, and 1976 to the present. The events pertinent to the system of monetary correction in each of these periods are first discussed and then evaluated. It is shown that the system of monetary correction has been subject to massive political pressures since …

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Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal Jan 1986

Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal

Accounting Historians Journal

Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.

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Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy Jan 1986

Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy

Accounting Historians Journal

A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been not unexpectedly the traditions of English Company law and the close professional, institutional and economic relationships …

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Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare Jan 1986

Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare

Accounting Historians Journal

Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An analysis of these records indicates that the same care and attention to detail which came to be associated with the Pleasant Hill Shakers in agriculture, mechanics, and architecture is also evident in their accounting records.

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Announcement [1986, Vol. 13, No. 1], Academy Of Accounting Historians Jan 1986

Announcement [1986, Vol. 13, 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 Accounting and Business Research, autumn 1985 and The Accounting Review, Jan. 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.

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Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell Jan 1986

Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell

Accounting Historians Journal

The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also had to pay a tax to the temple. Publicans, or tax collectors, were well known for their corruption. Thus, the Jews had utter contempt for publicans. Christ paid his share of taxes and taught that it was right to do so even under the corrupt system of the Romans.

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Classical Model Of Control In The Accounting Literature, Lee D. Parker Jan 1986

Classical Model Of Control In The Accounting Literature, Lee D. Parker

Accounting Historians Journal

This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term "budget", historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the …

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Editorial, Kenneth S. Most Jan 1986

Editorial, Kenneth S. Most

Accounting Historians Journal

We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.

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Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry Jan 1986

Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Accounting for Inflation: German Theory of the 1920s by Oliver Finley Graves; The Evolution of French Accounting Thought As Reflected By The Successive Uniform Systems (Plans Comptables Generaux by Anne Fortin); The Accounting Professions Specifications of Procedures and Actions Following Initiations of Selected Legal Actions Involving Allegations of Illegal Or Improper Management Acts: 1939-1978 by Robert M. Bracken; Economy and Society in Brescia During The Venetian Domination, 1426-1645 by Joanne Marie Ferraro; Poverty in Three English Towns, 1560-1640; A Comparative Approach by Thorold John Tronrud; Taylorism in France, 1904-1920: The Impact of Scientific Management On Factory Relations …

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Inception And Evolution Of Financial Reporting In The Protestant Episcopal Church In The United States Of America, G. A. Swanson, John Consul Gardner Jan 1986

Inception And Evolution Of Financial Reporting In The Protestant Episcopal Church In The United States Of America, G. A. Swanson, John Consul Gardner

Accounting Historians Journal

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

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Where's The R In Debit?, W. Richard Sherman Jan 1986

Where's The R In Debit?, W. Richard Sherman

Accounting Historians Journal

The common abbreviation for the accounting term debit is a puzzling one: Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An investigation of the history and evolution of the debit in bookkeeping reveals the reason for the abbreviation: a reason almost totally lost without historical perspective. Whereas the accounting debit is now viewed as a technical term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always …

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Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham Jan 1986

Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham

Accounting Historians Journal

In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction could have been avoided had the company followed modern depreciation policy. This revealed that the failure to depreciate adequately was not the main cause of the capital reduction, other firms followed the same practice and contemporary English legislation did not permit depreciation as a tax deductible item, while United States courts were rejecting depreciation as a valid expense.

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Accounting For Gold And Sliver Mines: The Development Of Cost Accounting, Glenn Vent Jan 1986

Accounting For Gold And Sliver Mines: The Development Of Cost Accounting, Glenn Vent

Accounting Historians Journal

This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.

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Announcement [1986, Vol. 13, No. 2], Academy Of Accounting Historians Jan 1986

Announcement [1986, Vol. 13, No. 2], 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 Accounting and Business Research summer 1986, The Accounting Review Oct. 1986, Accounting and Finance, May 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.

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Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn Jan 1986

Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn

Accounting Historians Journal

In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the liability, deferred or net-of-tax methods of partial allocation to the deferred method of comprehensive allocation. The FASB's recent endorsement of the liability method of comprehensive allocation suggests a major theoretical shift from accounting policy followed since 1967.

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Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills Jan 1986

Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills

Accounting Historians Journal

This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.

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William O. Douglas On The Transfer Of The Securities And Exchange Commission's Authority For The Development Of Rules For Financial Reporting, Robert Chatov Jan 1986

William O. Douglas On The Transfer Of The Securities And Exchange Commission's Authority For The Development Of Rules For Financial Reporting, Robert Chatov

Accounting Historians Journal

As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.

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Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis Jan 1986

Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis

Accounting Historians Journal

In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.

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Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck Jan 1986

Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck

Accounting Historians Journal

This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships …

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Recent History Of Corporate Audit Committees, Brenda S. Birkett Jan 1986

Recent History Of Corporate Audit Committees, Brenda S. Birkett

Accounting Historians Journal

This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.

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Accountant In The Bolivian Jungle, John Freear Jan 1986

Accountant In The Bolivian Jungle, John Freear

Accounting Historians Journal

In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's professionalism was offended by the condition of the plantation's accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit …

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