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- Books -- Reviews (2)
- 1565?-1640; Copper mines and mining -- Costs; Account books -- History; Mines Royal Company (1)
- 1926- (1)
- Accounting -- History -- Methodology; Accounting Historians Journal (1)
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- Accounting Review; Bibliographical citations -- Evaluation; Accountants -- Biography; Prosopography (1)
- Basic Magnesium Incorporated; Magnesium mines and mining -- Costs (1)
- Charles T. (1)
- Cost accounting -- France -- History (1)
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- East India Company; Financial statements -- England -- History (1)
- Etc.; Institute of Accountants in Edinburgh; Institute of Accountants in Glasgow (1)
- Glass manufacture -- France -- History; Cost accounting -- France -- History; Bookkeeping -- France -- History; Manufacture Royale des Glaces Compagnie de Saint-Gobain (1)
- Hechstetter (1)
- Horngren (1)
- Learned institutions and societies -- Scotland -- History; Accounting -- Societies (1)
- Managerial accounting -- Germany -- History; Cost accounting -- Germany -- History (1)
- Mass.); Labor costs -- Accounting; Managerial accounting -- History (1)
- Materiality -- Etymology; Accounting -- Terminology (1)
- Natural business year (1)
- The Younger (1)
- United States. Armory (Springfield (1)
Articles 1 - 21 of 21
Full-Text Articles in Business
Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]
Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]
Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell
Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell
Accounting Historians Journal
The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were …
What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson
What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson
Accounting Historians Journal
Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Accounting Historians Journal
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.
Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin
Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin
Accounting Historians Journal
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting Historians Journal
The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory management did not integrate piece-rate accounting and a clock-regulated workday to produce prespecified norms of output. Hoskin & Macve [1988] have recently suggested that the armory's accounting controls were unable to attain disciplinary power over labor and increase labor productivity until a West Point trained managerial component had been established at the armory after 1840. They called for a reexamination of …
Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers
Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers
Accounting Historians Journal
This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and …
Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni
Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni
Accounting Historians Journal
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by some seventy-five years. This classified balance of accounts, together with extensive supplementary notes accompanying it, may be said to represent the earliest manifestation of financial reporting.
Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Accounting Historians Journal
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.
Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni
Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni
Accounting Historians Journal
Charles Lamb (1775-1834), English author, who became famous for his informal, personal essays and literary criticism, is presented here in his vocational role as accounting clerk. Lambs long years of experience in and out of Londons counting-houses permitted him to capture the early nineteenth-century business and accounting life in some of his renowned essays and letters to friends. His unique wit, humor, and warm humanity bring to life one of the most interesting periods in accounting history.
Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Accounting Historians Journal
There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive …
Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld
Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld
Accounting Historians Journal
During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of true cost, resulting in a highly developed system that had a major impact on other European countries. The major difference between the German developments and those in the USA is the separation of cost (consumption/utilization of physical resources) from expenses. After WWII, interest centered on cost theory based on limitational rather than substitutional production functions. Gutenberg demonstrated various cost adaptation patterns as managements responded to output changes and …
Reviews [1990, Vol. 17, No. 2], Patti A. Mills
Reviews [1990, Vol. 17, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischman
Creating An Accounting Culture In The Classroom, David R. Koeppen
Creating An Accounting Culture In The Classroom, David R. Koeppen
Accounting Historians Journal
Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly rule-oriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the …
1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren
1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren
Accounting Historians Journal
Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business)
Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians
Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990
Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research spring 1990, Accounting and Finance May 1990, The Accounting Review April 1990, Contemporary Accounting Research fall 1989, Accounting, Auditing and Accountability Journal 1990 Vol. 3, no.1
World War Ii Cost Accounting Assignment, Dixon Fagerberg
World War Ii Cost Accounting Assignment, Dixon Fagerberg
Accounting Historians Journal
This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.
Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar Jones (editor), The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse Reviewed by Michael J. Mepham; Marvin Kitman, George Washington's Expense Account Reviewed by James H. Potts; Charles Kohler, Five Years Hard! Memoirs of an Articled Clerk 1928-1933 Reviewed by John Freear; George J. Murphy, The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 Reviewed by John …
Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas
Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas
Accounting Historians Journal
Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course …