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Full-Text Articles in Business

Past: Prologue For The Future, Robert H. Colson Oct 2001

Past: Prologue For The Future, Robert H. Colson

Accounting Historians Notebook

As often occurs when someone retires from a position, my predecessor, Jim Craig, left behind as many things as possible to ease the transition of his successor. Among the items that have waited patiently for my attention is a desk drawer filled with cassette tapes of past interviews and symposia. Journal Editor Tom Morris and I went through these tapes and initially decided to discard them because their journalistic purpose had been fulfilled. They had been used to clarify points in interviews and symposia before their publication in the Journal. Because the published version becomes the formal, public record of …


Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary Oct 1996

Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary

Accounting Historians Notebook

The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.


History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch Jan 1996

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch

Individual and Corporate Publications

No abstract provided.


Roots Of Accounting, G. A. Swanson Jan 1984

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.


Accounting History As A Worthwhile Study, William T. Baxter Mar 1981

Accounting History As A Worthwhile Study, William T. Baxter

Accounting Historians Notebook

The following article is a transcription of Professor Baxter's comments at the banquet at the Third International Congress of Accounting Historians held in August, 1980.


In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove Jan 1975

In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove

Accounting Historians Journal

Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics for Accountants.


Speculation On The Origins Of Accounting, F. M. W. Hird Jan 1975

Speculation On The Origins Of Accounting, F. M. W. Hird

Accounting Historians Journal

A speculative historical or anthropological overview of the prehistory and early history of accounting from Cro-Magnon through the thirteenth century.


Designers Of Order: The Story Of Accounting Briefly Told, American Institute Of Certified Public Accountants (Aicpa) Jan 1970

Designers Of Order: The Story Of Accounting Briefly Told, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Brief Treatise On The History And Development Of Accounting, Harry C. Bentley Jan 1929

Brief Treatise On The History And Development Of Accounting, Harry C. Bentley

Individual and Corporate Publications

Subheadings for this monograph are: Origin and Development of Single-entry Bookkeeping; Origin and Development of Double-entry Bookkeeping; England's Early Writers on Double-entry Bookkeeping; Scotland's Early Writers on Double-entry Bookkeeping; Ireland's Early Writers on Double-entry Bookkeeping; The Pirating of Deceased Authors' Works; British works most used in the United States from 1800 to 1850; Americas Early Writers on Double-entry Bookkeeping; Our Early Writers on Accounting; Present-day American Works on Accounting; The Early teaching of Single-entry Bookkeeping in America; The Early teaching of Double-entry Bookkeeping in America; Pioneer Proprietors of Business Colleges; James Arlington Bennett; Collegiate Schools of Business; Accountants' Organizations; Factors …


Some Facts About Accountants, Anonymous Jan 1919

Some Facts About Accountants, Anonymous

Haskins and Sells Publications

No abstract provided.