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Articles 1 - 18 of 18
Full-Text Articles in Business
Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]
Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]
Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron
Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron
Accounting Historians Journal
This is a report on an examination of translated official documents from two inspections of the Onate expedition conducted in 1596 and 1597 in New Spain: present day Mexico. Its principal objective is to describe the purpose, the nature, and the quality of verification practices used in the Spanish-Americas at that time. The findings include: (1) verification of contract compliance was an established practice in sixteenth century New Spain, (2) the two inspections differed substantially in the care and thoroughness of the work done, and (3) generally, the practices showed rapid adoption of Spanish methods in the frontiers of its …
Contents [1996, Vol. 23, No. 1]; Accounting Historians Journal, The [1996, Vol. 23, No. 1]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 1], Academy Of Accounting Historians
Contents [1996, Vol. 23, No. 1]; Accounting Historians Journal, The [1996, Vol. 23, No. 1]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1996 Submission Invoice, Application for 1996 Membership.
Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams
Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams
Accounting Historians Journal
This paper presents an analysis of author productivity in The Accounting Review for the period 1967 through 1993. The stratification observed in other disciplines is evident and is associated with a set of "elite" schools. The most productive authors in TAR are dominated by graduates of these schools. It is also the case that these elite authors increasingly rely on other social science disciplines, notably financial economics and cognitive psychology, for producing accounting knowledge. Evidence is also provided which indicates that the process of elite formation at TAR is more consistent with the use of particularistic rather than universal criteria. …
1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper
1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper
Accounting Historians Journal
Citation for William W. Cooper, by Thomas J. Burns (Professor Emeritus, The Ohio State University) and Research and Practice in Contemporary Accounting, by W.W. Cooper
Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians
Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Table of contents for Accounting and Business Research, Vo. 26, no. 2 (Spring 1996); Contemporary Accounting Research, Vol. 13, no. 1 (Spring 1996); Accounting and Finance, Vol. 25, no. 2 (Nov. 1995)
Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers
Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers
Accounting Historians Journal
How best to provide management with useful information about the underutilization of factory and machinery are old cost accounting questions. The literature from the turn of the century up through the 1950s reveals that the topic interested many. This paper resurrects those historical discussions. The objective is twofold, to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and, to explore some theories about why this interest dissipated within the accounting literature. The possibilities include the effect of the great depression, wartime regulations, the withdrawal of the industrial engineer from costing and the growing …
Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.
Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts
Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Journal
Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926-1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928-1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, …
Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher
Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher
Accounting Historians Journal
Andrew Barr, born in Urbana, Illinois, in 1901, was one of the earliest professional accounting executives to develop a career with the federal government. He died on November 29, 1995 at his Urbana home. Barr worked for the Securities and Exchange Commission (SEC) from 1938 to 1972: the last 16 years as chief accountant.1 This tenure made him the longest serving chief accountant to date. After living at the University Club in Washington, DC, for over 40 years, he returned after retirement to Urbana, a city where several generations of the Barr family had lived and worked as brick manufacturers.
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson
Accounting Historians Journal
In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Accounting Historians Journal
Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer
Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson
Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson
Accounting Historians Journal
Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history : the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports. This undocumented, human aspect of accounting history is best revealed through oral history …
Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Table of contents for Contemporary Accounting Research, Vol. 13, no. 2 (Fall 1996) and Vol. 14, no. 1 (Spring 1997); Accounting and Business Research Vol. 26, no. 3 (Summer 1996)
Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem
Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem
Accounting Historians Journal
Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, "professional ethics". We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide "compelling reasons" for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political …
Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael
Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael
Accounting Historians Journal
In a report issued in 1994, the Jenkins Committee advocated the integration of managerial statistics, which could be used to assess the efficiency and effectiveness of a firm's management, into financial statements. This study traces the development, and subsequent demise, of similar managerial information within the financial statements of the Quincy Mining Company in the nineteenth century. Two contemporary models for financial disclosure are developed for comparative purposes and it is concluded that the Quincy Mining Company intentionally restricted the information available to shareholders. By clarifying the disclosure practices of a single firm in an unregulated environment, this study provides …
Book Reviews [1996, Vol. 23, No. 2], Victoria Beard
Book Reviews [1996, Vol. 23, No. 2], Victoria Beard
Accounting Historians Journal
Books reviewed are: Peter Booth, Management Control in a. Voluntary Organization: Accounting and Accountants in Organizational Contest Reviewed by Rodney R. Michael; Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich Reviewed by Dee Ann Ellingson; R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting Reviewed by Gary John Previts; Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundation for a Profession Reviewed by Mary E. Harston; T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pioneers Reviewed by Richard Fleischman; Richard Mattessich, Foundational …