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- 1743-1831. The Town Officer; Municipal finance -- Accounting (1)
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Articles 1 - 17 of 17
Full-Text Articles in Business
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue]
Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Accounting Historians Journal
In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.
Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk
Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk
Accounting Historians Journal
This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their influence on the accounting profession are analyzed. Each decade is examined in turn, and the historical consequences of the decade on "Big Eight" accounting firms in total and individually are presented.
Reviews [1992, Vol. 19, No. 1], Patti A. Mills
Reviews [1992, Vol. 19, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., …
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
Accounting Historians Journal
1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and Management Information Systems College of Business, The Ohio State University); Response by Raymond John Chambers (Professor Emeritus of Accounting University of Sydney, Australia)
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Accounting Historians Journal
This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a …
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Accounting Historians Journal
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Accounting Historians Journal
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Accounting Historians Journal
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Accounting Historians Journal
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Accounting Historians Journal
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several factors, not least to interplay between the culture and cultural conservatism of clerks and the educational and intellectual changes of the early Italian Renaissance.
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Accounting Historians Journal
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard …
Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman
Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman
Accounting Historians Journal
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.