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Accounting Historians Journal

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Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck Jan 2004

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …

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Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference

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Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag Jan 2004

Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag

Accounting Historians Journal

Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …

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Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …

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Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, 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.

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Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler Jan 2004

Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler

Accounting Historians Journal

In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.

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Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan Jan 2004

Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan

Accounting Historians Journal

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.

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Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, 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.

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Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid Jan 2004

Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid

Accounting Historians Journal

Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.

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Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians Jan 2003

Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue] Jan 2003

Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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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 Jan 2003

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.

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Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde Jan 2003

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 …

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Auditing And Audit Firms In Germany Before 1931, Lisa Evans Jan 2003

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 …

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Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan Jan 2003

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 …

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Assets In Accounting: Reality Lost, Sarah J. Williams Jan 2003

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 …

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Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb Jan 2003

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.

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Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians Jan 2003

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.

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Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue] Jan 2003

Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette Jan 2003

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 …

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How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle Jan 2002

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …

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Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 1], Academy Of Accounting Historians Jan 2002

Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.

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Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb Jan 2002

Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb

Accounting Historians Journal

Seven British income tax disputes over depreciation (1875­1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …

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Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich Jan 2002

Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich

Accounting Historians Journal

Gunter Dreyer's Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is …

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Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians Jan 2002

Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Best contributions to Volume 28 (2001); Announcing the Academy of Accounting Historians' 2002 Annual Research Conference; announcing the 13th Annual Conference on Accounting, Business & Financial History; Table of contents for Accounting and Business Research, Vol. 31, no. 4 (Autumn 2001)

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Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians Jan 2002

Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue] Jan 2002

Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 2], Academy Of Accounting Historians Jan 2002

Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.

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