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- 1845-1852; Nozick (1)
- 1852-1903 -- Portraits (1)
- 1852-1903; Haskins (1)
- 1917- (1)
- Accounting -- History -- Methodology; Accounting -- Technological innovations (1)
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- Accounting -- Study and teaching; Accounting -- History (1)
- Amanda. The Gentleman's Daughter: Women's Lives in Georgian England; England -- Social conditions -- 18th century; Women accountants (1)
- American Institute of Certified Public Accountants. Special Committee on Research Program; Accounting -- Standards -- United States -- History (1)
- Amos K. (1)
- And utopia; Accounting -- History -- Research (1)
- Auditing -- Canada -- History (1)
- Chambers (1)
- Charles Waldo (1)
- Christopher. Were Islamic records percursors to accounting books based on the Italian method? A comment; Accounting -- Middle East -- History (1)
- Coal trade -- England -- Accounting; Coal trade -- Canada -- Accounting; General Mining Association (1)
- Demski (1)
- Financial statements -- United States -- History; Assets (Accounting); Valuations -- Corporations; Corporations -- Accounting (1)
- Haskins (1)
- Hudson's Bay Company; Auditing (1)
- Internal -- History (1)
- Ireland -- History -- Famine (1)
- Joel S. -- Portraits (1)
- Joel S.; Demski (1)
- Meat industry and trade -- Accounting; Hersey (1)
- Nobes (1)
- O'Malley (1)
- Omar Abdullah. Were Islamic records precursors to accounting books based on the Italian method?; Accounting -- Middle East -- History (1)
- Printing -- Accounting; Cost accounting -- History; Walker Evans & Cogswell (1)
- R. J. (Raymond J.) (1)
- Robert. Anarchy (1)
Articles 1 - 27 of 27
Full-Text Articles in Business
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
From The Editor, Stephen P. Walker
From The Editor, Stephen P. Walker
Accounting Historians Journal
In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Historians Journal
For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Accounting Historians Journal
The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Historians Journal
For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Accounting Historians Journal
This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional acÂÂcounting techniques and the cost accounting system into an intriÂÂcate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Accounting Historians Journal
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.
Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon
Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon
Accounting Historians Journal
This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour on-line library. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. …
Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft
Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft
Accounting Historians Journal
Amanda Vickery's, The Gentleman's Daughter: Women's Lives in Georgian England, [1998] provides a challenging and controversial account of the lives of genteel women in provincial England. In this review essay, we consider the implications of her insights and revelations for accounting history research. We argue that her work raises a number of issues concerning what and where accounting took place in the 18th century. In particular, it is suggested that the detailed accounts' contained within genteel women's pocket books were a means by which they came to know' their household in order to manage their duties and responsibilities. Accounting historians …
Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram
Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram
Accounting Historians Journal
A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of …
Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley
Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley
Accounting Historians Journal
For the induction of Shaun f. O'Malley: Remarks by Robert L. Brown, PricewaterhouseCoopers; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Robert L. Brown, PricewaterhouseCoopers; Response by Shaun f. O'Malley, PricewaterhouseCoopers
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Noticeboard has announcements for: Call for Conference proposal 2004-2005, by the Academy of Accounting Historians; Call for Papers by Indonesian Mangement & Accounting Research; Call for papers for Accounting, Business & Financial History Conference, 17-18 September 2002; Accounting History Call for Papers, Management Accounting as Social and Institutional practice; Table of contents for Accounting and Business Research, Vol. 31, no. 2 (Spring 2001); Table of contents for Accounting and Business research, Vol. 31, no. 3 (Summer 2001)
Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd
Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd
Accounting Historians Journal
The archives of the General Mining Association (GMA), a London-based enterprise with substantial holdings in the Nova Scotian coal-mining industry during the 19th century, are investigated in this paper. The historical record was examined with particular reference to the degree to which industrial costing techniques were transplanted via engineers/managers within the British Empire. The findings support the hypothesis that linkages to Newcastle were evident in Canadian coal mining, but that the accounting emphases differed somewhat between the two locales. In Nova Scotia, there was a great attention to day-to-day expense control. A similar concern was apparent also in the North-East …
Recognition And Valuation Of Current Assets On The Balance Sheet In The United States, 1865-1940, Carol Normand, Charles W. Wooton
Recognition And Valuation Of Current Assets On The Balance Sheet In The United States, 1865-1940, Carol Normand, Charles W. Wooton
Accounting Historians Journal
A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial statements. The purpose of this paper is to explore the historical evolution of the recognition, grouping, and valuation of current assets on the balance sheet in the United States between 1865 and 1940 at which time the basic format for reporting such assets had been adopted. The paper expands the examination of the balance sheet beyond a traditional emphasis on long-life assets to an …
Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes
Accounting Historians Journal
Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.
Announcements [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Announcements [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: table of contents for Accounting and Business Research, Vol. 31, no. 1 (Winter 2000); call for papers for 9th World Congress of Accounting Historians
Work Of The Special Committee On Research Program, Stephen A. Zeff
Work Of The Special Committee On Research Program, Stephen A. Zeff
Accounting Historians Journal
This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the …
Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner
Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner
Accounting Historians Journal
For the induction of Robert M. Skinner: Remarks by Robert T. Rutherford, The Canadian Institute of Chartered Accountants; Citation prepared by Daniel L. Jensen, The Ohio State University, Read by Robert T. Rutherford; Response by Ross M. Skinner, Clarkson Gordon
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting For Justice: Entitlement, Want And The Irish Famine Of 1845-7, Warwick Funnell
Accounting For Justice: Entitlement, Want And The Irish Famine Of 1845-7, Warwick Funnell
Accounting Historians Journal
The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore, in the maintenance and creation of societies in which relations are primarily defined in terms of property, however it is distributed, and justice is determined by the sanctity of property rights. Accounting historians are encouraged to broaden the compass of their research to include the association between accounting and justice which is already well recognised in the critical accounting literature. Theories of justice, especially those of 19th century political theorists such as Bentham and Senior, and more recently …
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Accounting Historians Journal
Raymond J. Chambers was an internationally recognized scholar, influential theorist, as well as an important contributor to the study of the history of accounting thought. He was an advocate of the needs of financial statement users. He investigated what users, not accountants, considered important and what in fact was relevant to their decision-making. He challenged existing theoretical propositions which he believed were only rationalization of current practices. He argued that the lack of a rigorously developed theory of accounting led to contradictory and less relevant accounting practices. In his theory of continuously contemporary accounting (CoCoA), he demonstrated with logic and …
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid
Accounting Historians Journal
Offers a response to Nobes' comment on Zaid [2000]. FoÂÂcuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about pious inscriptions' and the use of the term journal'. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.
Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Accounting Historians Journal
This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …