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- 1872-1953. Auditing Theory and Practice (1)
- 1939-1945 -- Australia; Australia. Australian Army. Army Accountancy Advisory Panel; (1)
- Accounting -- History -- Methodology; Accounting -- History -- Research (1)
- Accounting -- History -- Study and teaching (1)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (1)
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- Accounting History Manuscript Award (Academy of Accounting Historians) (1)
- Auditing -- France -- History (1)
- Auditors -- Professional ethics; Montgomery (1)
- Chesapeake and Ohio Canal Company; Corporate governance -- United States (1)
- Corporations -- Taxation -- Accounting (1)
- Cost accounting -- Spain -- History (1)
- David A.R. (1)
- David Souter (1)
- Finance (1)
- Forrester (1)
- Holocaust (1)
- Jewish (1939-1945); Accountants -- Professional ethics -- History; Accounting -- Study and teaching (1)
- Persepolis (Iran) -- Antiquities; Accounting -- Iran -- History (1)
- Public -- Nepal -- History; Accounting -- Nepal -- History (1)
- Robert Hiester (1)
- Robertson (1)
- Schoenfeld (Margit F. and Hanns Martin W.) Scholarship in Accounting History (1)
- Vangermeersch (Richard G. J.) Manuscript Award (1)
- World War (1)
Articles 1 - 24 of 24
Full-Text Articles in Business
Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]
Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, 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, and Notes from the Co-Editors, 2008 Manuscript awards.
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Accounting Historians Journal
This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …
Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol
Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol
Accounting Historians Journal
The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, including the continued importance of a number of local audit firms. The French auditing profession finds its roots in late 19th century company law that introduced an obligation for companies to release audited financial statements. The profession became regulated in its modern form in the 1960s. This paper attempts to explain the growing impact of the …
Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman
Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman
Accounting Historians Journal
This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time …
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik
Accounting Historians Journal
This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin
Accounting Historians Journal
The events threatening to engulf Australia as the Japanese imperial forces continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention …
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher
Accounting Historians Journal
David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi
Accounting Historians Journal
This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.
Making Accounting Historians, Jayne Bisman
Making Accounting Historians, Jayne Bisman
Accounting Historians Journal
This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee
Accounting Historians Journal
The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg
Accounting Historians Journal
This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers
Accounting Historians Journal
The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano
Accounting Historians Journal
This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman
Accounting Historians Journal
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].