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Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]
Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]
Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde
Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde
Accounting Historians Journal
Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption of schemes developed by professionals or associations to state-imposed charts. In the development of these schemes, several Belgian accounting scholars have played an important role, particularly from the end of the 19th century to the beginning of the 20th century. This paper links the charts proposed in Belgium with attempts to develop unified accounting and costing methods and efforts to introduce principles of scientific management around the end of the Second World War. It also seeks …
Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb
Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb
Accounting Historians Journal
This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.
Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette
Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette
Accounting Historians Journal
The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such scientific management techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to …
Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan
Accounting Historians Journal
The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by …
Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians
Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Call for Papers: 10th World Congress of Accounting Historians; Emerging Scholar's Colloquim APIRA 2004 Singapore 2-3 July 2004; Conference announcement and call for papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Call for papers: Academy of Accounting Historians and the Public Interest Sections of the American Accounting Association are jointly sponsoring a one-day conference.
Assets In Accounting: Reality Lost, Sarah J. Williams
Assets In Accounting: Reality Lost, Sarah J. Williams
Accounting Historians Journal
While the contemporary view of assets in accounting is of future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as property rights' while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of property' or effects', commonly understood to be things or rights …
Contents [2003, Vol. 30, No. 2]; Statement Of Policy [2003, Vol. 30, No. 2]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 2], Academy Of Accounting Historians
Contents [2003, Vol. 30, No. 2]; Statement Of Policy [2003, Vol. 30, No. 2]; Guide For Submitting Manuscripts [2003, Vol. 30, 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.
Auditing And Audit Firms In Germany Before 1931, Lisa Evans
Auditing And Audit Firms In Germany Before 1931, Lisa Evans
Accounting Historians Journal
Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this …