Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Books -- Reviews (47)
- Academic -- Abstracts (22)
- Dissertations (22)
- Luca (12)
- Pacioli (12)
-
- Ca. 1445-1517. Summa de arithmetica (6)
- Geometria (6)
- Accounting -- Study and teaching; Accounting -- History (5)
- Accounting Historians Journal (5)
- Frederick Winslow (5)
- Interpretation (5)
- Chambers (4)
- Finance (4)
- George (4)
- R. J. (Raymond J.) (4)
- Scott (4)
- Sir (4)
- Taylor (4)
- 1917- (3)
- A. Hamilton (Alexander Hamilton) (3)
- Accounting -- History (3)
- Accounting -- History -- Methodology; Accounting -- Historiography (3)
- Accounting -- Iraq -- History (3)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (3)
- American Association of Public Accountants (3)
- Ca. 1445-1517 (3)
- Etc. (3)
- Financial statements (3)
- George Oliver (3)
- Osamu (3)
- Publication Year
Articles 241 - 270 of 892
Full-Text Articles in Accounting
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung
Accounting Historians Journal
This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented …
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias
Accounting Historians Journal
This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of …
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher
Accounting Historians Journal
This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure …
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson
Accounting Historians Journal
This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms …
Henry Rand Hatfield And Accounting Biography, Tom Lee
Henry Rand Hatfield And Accounting Biography, Tom Lee
Accounting Historians Journal
The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier
Accounting Historians Journal
Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians …
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: New mailing address, The Accounting Historians Journal has moved; Call for papers, The Acounting Historians Journal; Call for Papers, Accounting, Business & Financial History; Call for papers, 10th World congress of Accounting Historians; Call for papers, 7th Interdisciplinary Perspectives on Accounting Conference 13-16th 2003; Table of contents for Accounting and Business research, Vol. 32, no. 1 (2002); Accounting and Business Research, Vol. 32, no. 2 (2002)
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal, 2002, Vol. 29, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Tax Fairness In Eleventh Century England, John Mcdonald
Tax Fairness In Eleventh Century England, John Mcdonald
Accounting Historians Journal
Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday Book, the outcome of the Survey, lists the incomes, tax assessments, wealth and resources of most estates in England and was used as a working accounting document by the monarch and public officials to raise taxes, distribute resources and consolidate power. Although the Domesday document itself survives, many details of its construction and use have been lost in the mists of time. This paper describes …
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Legitimizing Power Of Financial Statements In The Salvation Army In England, 1865-1892, Helen Irvine
Accounting Historians Journal
Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a powerful legitimizing role. This was crucial to an organization like The Salvation Army, newly formed and in desperate need of funds. This view is consistent with institutional theory, which emphasizes the importance of such legitimacy. However, it challenges the notion, prevalent in academic literature on accounting in religious organizations, that there is a resistance to the use of accounting as a …
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting And Redistribution: The Palace And Mortuary Cult In The Middle Kingdom, Ancient Egypt, Mahmoud Ezzamel
Accounting Historians Journal
This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the Middle Kingdom, ancient Egypt. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the …
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay
Accounting Historians Journal
The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.
Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft
Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft
Accounting Historians Journal
Amanda Vickery's, The Gentleman's Daughter: Women's Lives in Georgian England, [1998] provides a challenging and controversial account of the lives of genteel women in provincial England. In this review essay, we consider the implications of her insights and revelations for accounting history research. We argue that her work raises a number of issues concerning what and where accounting took place in the 18th century. In particular, it is suggested that the detailed accounts' contained within genteel women's pocket books were a means by which they came to know' their household in order to manage their duties and responsibilities. Accounting historians …
Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram
Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram
Accounting Historians Journal
A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of …
Announcements [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Announcements [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: table of contents for Accounting and Business Research, Vol. 31, no. 1 (Winter 2000); call for papers for 9th World Congress of Accounting Historians
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Accounting Historians Journal
Raymond J. Chambers was an internationally recognized scholar, influential theorist, as well as an important contributor to the study of the history of accounting thought. He was an advocate of the needs of financial statement users. He investigated what users, not accountants, considered important and what in fact was relevant to their decision-making. He challenged existing theoretical propositions which he believed were only rationalization of current practices. He argued that the lack of a rigorously developed theory of accounting led to contradictory and less relevant accounting practices. In his theory of continuously contemporary accounting (CoCoA), he demonstrated with logic and …
Recognition And Valuation Of Current Assets On The Balance Sheet In The United States, 1865-1940, Carol Normand, Charles W. Wooton
Recognition And Valuation Of Current Assets On The Balance Sheet In The United States, 1865-1940, Carol Normand, Charles W. Wooton
Accounting Historians Journal
A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial statements. The purpose of this paper is to explore the historical evolution of the recognition, grouping, and valuation of current assets on the balance sheet in the United States between 1865 and 1940 at which time the basic format for reporting such assets had been adopted. The paper expands the examination of the balance sheet beyond a traditional emphasis on long-life assets to an …
Accounting For Justice: Entitlement, Want And The Irish Famine Of 1845-7, Warwick Funnell
Accounting For Justice: Entitlement, Want And The Irish Famine Of 1845-7, Warwick Funnell
Accounting Historians Journal
The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore, in the maintenance and creation of societies in which relations are primarily defined in terms of property, however it is distributed, and justice is determined by the sanctity of property rights. Accounting historians are encouraged to broaden the compass of their research to include the association between accounting and justice which is already well recognised in the critical accounting literature. Theories of justice, especially those of 19th century political theorists such as Bentham and Senior, and more recently …
Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Noticeboard has announcements for: Call for Conference proposal 2004-2005, by the Academy of Accounting Historians; Call for Papers by Indonesian Mangement & Accounting Research; Call for papers for Accounting, Business & Financial History Conference, 17-18 September 2002; Accounting History Call for Papers, Management Accounting as Social and Institutional practice; Table of contents for Accounting and Business Research, Vol. 31, no. 2 (Spring 2001); Table of contents for Accounting and Business research, Vol. 31, no. 3 (Summer 2001)
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 1], Academy Of Accounting Historians
Contents [2001, Vol. 28, No. 1]; Statement Of Policy [2001, Vol. 28, No. 1]; Guide For Submitting Manuscripts [2001, Vol. 28, 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.
Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley
Accounting Hall Of Fame 2000 Induction: Shaun F. O'Malley, Robert L. Brown, Daniel L. Jensen, Shaun F. O'Malley
Accounting Historians Journal
For the induction of Shaun f. O'Malley: Remarks by Robert L. Brown, PricewaterhouseCoopers; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Robert L. Brown, PricewaterhouseCoopers; Response by Shaun f. O'Malley, PricewaterhouseCoopers
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Internal Audit At The Historical Hudson's Bay Company: A Challenge To Accepted History, Gary P. Spraakman
Accounting Historians Journal
The accepted history of managerial internal audit is that its origins are in financial and compliance auditing. Managerial was added after firms started to expand geographically or into other businesses. That expansion increased complexity and created problems for managers which the internal auditor assisted in solving with managerial audits. Contrary to that two stage development, something comparable to managerial internal audit was being practiced by the Hudson's Bay Company in the form of inspections as early as 1871. Rather than in financial and compliance auditing, these inspections had their geneses in the desire of the senior manager and the committee …
From The Editor, Stephen P. Walker
From The Editor, Stephen P. Walker
Accounting Historians Journal
In recognition of the mutual advantage to be gained by engaging with the broader community of historians, a new section of The Accounting Historians Journal, Interfaces,' has been established. The object is to reconnoitre literature in history for emerging themes with implications for research directions, theoretical perspectives and methodologies in accounting history. Cheryl McWatters, Reviews Editor, has commissioned a number of exploratory essays, the first of which, by Linda Kirkham and Ann Loft, appears in this number. It is envisaged that the Interfaces' section will also contain reviews of periodical literature in history which is pertinent to accounting historians.
Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner
Accounting Hall Of Fame 2000 Induction: Ross M. Skinner, Robert T. Rutherford, Daniel L. Jensen, Ross M. Skinner
Accounting Historians Journal
For the induction of Robert M. Skinner: Remarks by Robert T. Rutherford, The Canadian Institute of Chartered Accountants; Citation prepared by Daniel L. Jensen, The Ohio State University, Read by Robert T. Rutherford; Response by Ross M. Skinner, Clarkson Gordon
Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon
Technological Innovations And The Work Of The Accounting Historian: Some Key Issues, Leonard Goodman, Dan Palmon
Accounting Historians Journal
This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour on-line library. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. …
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Comment, Christopher Nobes
Accounting Historians Journal
Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2001 Membership; Application For 2001 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, No. 2], Academy Of Accounting Historians
Contents [2001, Vol. 28, No. 2]; Statement Of Policy [2001, Vol. 28, No. 2]; Guide For Submitting Manuscripts [2001, Vol. 28, 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.
Work Of The Special Committee On Research Program, Stephen A. Zeff
Work Of The Special Committee On Research Program, Stephen A. Zeff
Accounting Historians Journal
This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the …