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Articles 271 - 300 of 892
Full-Text Articles in Accounting
Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd
Imperial Connection? Contrasting Accounting Practices In The Coal Mines Of North-East England And Nova Scotia, 1825-1900, Richard K. Fleischman, David Oldroyd
Accounting Historians Journal
The archives of the General Mining Association (GMA), a London-based enterprise with substantial holdings in the Nova Scotian coal-mining industry during the 19th century, are investigated in this paper. The historical record was examined with particular reference to the degree to which industrial costing techniques were transplanted via engineers/managers within the British Empire. The findings support the hypothesis that linkages to Newcastle were evident in Canadian coal mining, but that the accounting emphases differed somewhat between the two locales. In Nova Scotia, there was a great attention to day-to-day expense control. A similar concern was apparent also in the North-East …
Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Canadian Audit Market In The First Half Of The Twentieth Century, Alan John Richardson
Accounting Historians Journal
This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market concentration, and second, the existence of market segmentation. In addition, a specific concern of the paper is to analyse competition between domestic accounting firms and the international accounting firms leading to the merger of major independent Canadian firms with international accounting firm networks after World War Two. The data show a pattern of increasing concentration during the period among a small set …
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Archival Investigation Of A Late 19th Century Accounting Information System: The Use Of Decision Aids In The American Printing Industry, Roger B. Daniels, Jesse Beeler
Accounting Historians Journal
This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional acÂÂcounting techniques and the cost accounting system into an intriÂÂcate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises …
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.
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method? A Response, Omar Abdullah Zaid
Accounting Historians Journal
Offers a response to Nobes' comment on Zaid [2000]. FoÂÂcuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about pious inscriptions' and the use of the term journal'. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Hall Of Fame 2000 Induction: Charles W. Haskins, J. Michael Cook, Daniel L. Jensen
Accounting Historians Journal
For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Cook
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Hall Of Fame 2000 Induction: Joel S. Demski, Charles T. Horngren, Daniel L. Jensen, Joel S. Demski
Accounting Historians Journal
For the induction of Joel S. Demski there were: Remarks by Professor Charles T. Horngren, Standford University, Hall of Fame member; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Charles T. Horngren; Response by Joel S. Demski, University of Florida.
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards
Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards
Accounting Historians Journal
In the early 1990s, there emerged a growing view, popularized through the pages of important research journals such as Accounting, Organizations and Society and Critical Perspectives on Accounting, that traditional historical accounting research was in some senses inferior to the new accounting history. The term new accounting history encompassed a number of methodologies designed to produce what has become known as critical accounting history. Among these methodologies, the work of Foucauldians, particularly that of Professors Hoskin and Macve, focuses on areas of particular interest to ourselves. We address their literature in some of our work for the followÂÂing interrelated reasons. …
Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig
Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig
Accounting Historians Journal
No abstract provided.
Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians
Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson
Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson
Accounting Historians Journal
In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate discloÂÂsure practice. This paper represents a study of the annual report information made publicly available by one of America's first railÂÂroads, and one of the first …
Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson
Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson
Accounting Historians Journal
This study documents changes that took place in The AcÂÂcounting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writÂÂten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finanÂÂcial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …
Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve
Accounting Historians Journal
In attempting to understand the genesis and scope of modÂÂern cost and management accounting systems, accounting historiÂÂans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century developÂÂments in the U.K. and U.S. through new evidence, new interpretaÂÂtion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management acÂÂcounting as articulating a new kind of expert disciplinary knowlÂÂedge, as well as exercising a disciplinary power, in the construcÂÂtion of a new human accountability. However, this disciplinary view has been challenged by more …
Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians
Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson
Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson
Accounting Historians Journal
Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook
Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook
Accounting Historians Journal
For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves
Accounting Historians Journal
For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, 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.
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Accounting Historians Journal
George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Accounting Historians Journal
Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Accounting Historians Journal
Excerpts from prevous reviews are: James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500-1750 Reviewed by Marc J. Epstein; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph 8 Reviewed by M.C. Wells.
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Accounting Historians Journal
Leafing through early accounting journals from the last two decades of the 19th century, accounting historians and enthusiasts piece together the history of accountancy in the U.S., yet pay little attention to the editors of these journals who at times almost single-handedly willed their existence, clearing the road for modern accounting journals. Anson O. Kittredge, who was probably the most outstanding and influential editor of the 19th century, was also an author, teacher, CPA examiner, innovator, practitioner, and organizer.