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- 1167-1216; Finance (1)
- 1908-1998; Social accounting (1)
- Accounting -- Great Britain -- History (1)
- Accounting -- Kenya -- History (1)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (1)
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- Accounting Review; Bibliographical citations -- Evaluation; Prosopography (1)
- Accounting machines -- History (1)
- Aida. Archival Research and the Lost Worlds of Accounting; Tinker (1)
- Ca. 1445-1517. Summa de arithmetica (1)
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- Proportioni et proportionalita (1)
- Public -- England -- To 1688 (1)
- Railroads -- Accounting -- History (1)
- Schoenfeld (Margit F. and Hanns Martin W.) Scholarship in Accounting History (1)
- Silk industry -- Portugal -- Accounting;Cost accounting; Companhia da Fabrica das Sedas (1)
- Stans (1)
- Sugar -- Manufacturing and refining -- Accounting; Sugar -- Manufacturing and refining-- New Zealand; Colonial Sugar Refinery (1)
- Sy (1)
- Taxation -- England -- History; John (1)
- Tony. Archival Research and the Lost Worlds of Accounting; Accounting -- History -- Methodology (1)
- United States. Securities and Exchange Commission; Accounting Principles Board (American Institute of Certified Public Accountants); Deferred tax -- United States -- History (1)
- Watts & Bollong; Cost accounting (1)
Articles 1 - 23 of 23
Full-Text Articles in Business
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, 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, and Guide for Submitting Manuscripts.
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Accounting Historians Journal
In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Accounting Historians Journal
In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its …
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley
Accounting Historians Journal
On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
Accounting Historians Journal
The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the paper seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his …
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Accounting Historians Journal
Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. his writings and speeches in this area have a place in the history of social responsibility accounting. the paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the american institute of accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the …
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accounting Historians Journal
Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, 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, and Guide for Submitting Manuscripts.
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Accounting Historians Journal
For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Accounting Historians Journal
In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly …
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting Historians Journal
No abstract provided.
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig
Accounting Historians Journal
This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double- entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, …
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Accounting Historians Journal
This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …
Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart
Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart
Accounting Historians Journal
This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward …
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Accounting Historians Journal
The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Accounting Historians Journal
This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Accounting Historians Journal
Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy …