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- Books -- Reviews (2)
- 1812-1868. The Cotton Plantation Record and Account Book; Cotton growing -- Accounting (1)
- 1890-1963 (1)
- Academic -- Abstracts (1)
- Accounting -- History -- Bibliography (1)
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- Accounting -- Standards -- History; Accounting -- Study and teaching (1)
- Adolf Alexander (1)
- Affleck (1)
- Bedford (1)
- Bibliographical citations -- Evaluation; Prosopography; Accounting -- History (1)
- Boatbuilding -- Accounting; Boatbuilding -- Costs; Canoes and canoeing -- Costs; Rushton (1)
- Bookkeeping -- Study and teaching; Account books -- Study and teaching (1)
- C.C. (Christopher Colombus) b. 1806 (1)
- Contemporary Accounting Research; Bibliographical citations -- Evaluation; Accounting -- Research -- Methodology (1)
- Corporations -- Taxation -- History; Income tax -- History; Taxation -- History (1)
- Depreciation allowances -- Law and legislation -- Great Britain; Depreciation allowances -- Law and legislation -- United States (1)
- Dissertations (1)
- Enlightenment -- Scotland; Accounting -- Scotland -- History; Accounting -- Scotland -- History -- Bibliography (1)
- Fitzgerald (1)
- J. Henry; Cost accounting -- History (1)
- Marsh (1)
- Norton M.; Ohio State University. Fisher College of Business. Accounting Hall of Fame (1)
- Shakers -- Kentucky -- Pleasant Hill; Account books -- History (1)
- Sir (1)
- Thomas (1)
- Wheat -- Prices -- Peru -- History; Bakers and bakeries -- Accounting; Bakers and bakeries -- Peru -- Lima -- History (1)
- World Congress of Accounting Historians (5th : 1988 : Sydney : Australia) (1)
Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]
Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue]
Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker
Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker
Accounting Historians Journal
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.
Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid
Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid
Accounting Historians Journal
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and depletion. It should be emphasized that the courts were not arguing about accounting theory, per se; they were deciding particular disputes, which depended on the meaning in each case of pro its. By 1889, when Lee v. Neuchatel Asphalte Company was decided, British courts had rejected accepted fixed asset accounting conventions in determining profits in tax, dividend, and other cases while United States …
Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl
Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl
Accounting Historians Journal
Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh's Science [1830]. The basic thrust is a plea for simplicity in accounting exposition, and thence instruction.
Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray
Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray
Accounting Historians Journal
Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the …
Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry
Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.
Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk
Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk
Accounting Historians Journal
Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years. Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is …
Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier
Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier
Accounting Historians Journal
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely …
Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald
Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald
Accounting Historians Journal
Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the subject of accounting principles. The executive committee of the American Institute of Accountants, believing the report contained in this booklet to be a highly valuable contribution to the discussion of accounting principles, has authorized its publication, under the title, A Statement of Accounting Principles. The publication of the Report suggests a growing disposition on the part of the accountancy profession in …
Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker
Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker
Accounting Historians Journal
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981-1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining.
Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer
Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer
Accounting Historians Journal
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of wheat per bushel paid by this Lima bakery rose more than eleven hundred percent between 1812 and 1821 and that the profits shown after the bakery paid these increased wheat costs would indicate a rise in the price of bread to cover the increased cost of the wheat. Ships carrying wheat noted in the account book are …
Importance Of Accounting To The Shakers, Archie Faircloth
Importance Of Accounting To The Shakers, Archie Faircloth
Accounting Historians Journal
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, family, and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the gospel order which elevated accounting procedures to a means of creating and protecting consecrated property.
A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg
A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg
Accounting Historians Journal
In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and accounting issues, office-bearer in professional and cultural organizations, member and, in several cases, chairman of governmental bodies, director of companies; all these were part of his life and its achievements.
Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino
Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Reflections OF A Renaissance Scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur Andersen & Co. Reviewed by Robert J. Kirsch Bowling; H. Thomas Johnson, A New Approach to Management Accounting History Reviewed by Joseph R. Razek; Robert Shaplen, Kreuger: Genius and Swindler Reviewed by Dale L. Flesher
Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians
Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include tables of contents for: Accounting and Business Research spring 1988, The Accounting Review April 1988, Contemporary Accounting Research spring 1988
Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson
Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson
Accounting Historians Journal
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building operations. In conjunction with the company's product catalogs and Rushton's personal letters, these books reveal the nature and function of cost keeping for this enterprise. They also suggest that pressures from increased competition and an economic depression may have stimulated Rushton to undertake detailed costing procedures. (See Vol. 15, no. 2, pp. 215-218 for correction of figures 1 and 2.)
Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham
Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham
Accounting Historians Journal
This article outlines the lives and background of the main writers who were active in the 18th century period of 'scottish Ascendancy' in accounting texts. The impressive publications produced by this group are detailed and the question of why this phenomenon should have occurred in Scotland is considered. It is suggested that the Scottish Ascendancy in accounting texts can be considered as part of the achievements of the Scottish Enlightenment and as complementary to the more renowned works in economics, law and philosophy, which are generally recognized as an important component of that movement.
Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh
Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh
Accounting Historians Journal
No abstract provided.
1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford
1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford
Accounting Historians Journal
1988 Accounting Hall of Fame induction for Norton Moore Bedford Citation by Thomas J. Burns (The Ohio State University)
Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts
Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts
Accounting Historians Journal
Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated.
Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino
Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard Vangermeersch, Editor, The Contributions of Alexander Hamilton Church to Accounting and Management Reviewed by Akhil Kumar
Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson
Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson
Accounting Historians Journal
An error was made in printing Figures 1 and 2 of The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business. The front page of the article and the corrected figures are printed on the following pages. The editors regret any inconvenience caused by the error.
Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians
Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988, The Accounting Review Oct. 1988, Contemporary Accounting Research fall 1988