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Accounting Historians Journal

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Full-Text Articles in Accounting

Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers Jan 1999

Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers

Accounting Historians Journal

Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams Jan 1999

Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams

Accounting Historians Journal

When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners …

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Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan Jan 1998

Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan

Accounting Historians Journal

This paper presents the discourse of the "science of accounts" as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term "science of accounts" had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which bookkeeping makes visible. Second, the paper analyzes how this rational institutional myth became institutionalized within the emerging profession's technical journals and its professional organization, the Institute of Accounts. Through reliance on this scientific foundation, the newly emerging profession could gain greater social legitimacy, leading to the first CPA …

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Accounting History: Call For Papers: Accounting In Crises, Academy Of Accounting Historians Jan 1998

Accounting History: Call For Papers: Accounting In Crises, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich Jan 1998

Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich

Accounting Historians Journal

This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium B.C. to the 3rd millennium b.c. featured the use of proto-cuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously made hypothesis [Mattessich, 1987] that the inserting of tokens into a clay container during the last phase of token accounting corresponded to debit entries, while the impressing of tokens on the surface of the …

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In Memorium Professor Louis Goldberg, Lee D. Parker Jan 1998

In Memorium Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

Professor Lou Goldberg, emeritus professor at the University of Melbourne, died at the age of 89 years on October 18, 1997 at his home in Melbourne. He has the distinction of being the first full-time lecturer and professor in accounting in Australia, serving his entire academic career at the University of Melbourne. An Australian pioneer in financial accounting theory, with strong interests in Australian accounting history, he will be particularly remembered for his 1965 American Accounting Association monograph, An Inquiry into the Nature of Accounting. Professor Goldberg remained a dedicated scholar, researcher, and writer to the end of his life, …

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Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen Jan 1998

Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen

Accounting Historians Journal

This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the Chinese government officially designated it as the standard bookkeeping method. Rather than taking a narrow technical perspective, this paper examines many historical events that shaped bookkeeping methods in China from a broad socioeconomic and political viewpoint. The story of debit-credit bookkeeping in China exemplifies how accounting is intertwined with the political and socioeconomic environment in which it exists.

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Labor-Based Explanation For Accounting Innovation In A Late Nineteenth Century American Corporation, Rodney R. Michael, Paul A. Nelson Jan 1998

Labor-Based Explanation For Accounting Innovation In A Late Nineteenth Century American Corporation, Rodney R. Michael, Paul A. Nelson

Accounting Historians Journal

In 1888, the Quincy Mining Company changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone. Instead, this paper attributes the new procedures to the transformation of American labor that characterized the last part of the 19th century. It is argued that the accounting changes reflect a realignment of the organizational relationship between management and labor. Through a contextual examination of a 19th century accounting innovation, this paper provides insights to the social and cultural influences upon accounting processes.

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Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez Jan 1998

Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez

Accounting Historians Journal

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …

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Ahj Ad Hoc Reviewers [1998]; Ad Hoc Reviewers [1998], Academy Of Accounting Historians Jan 1998

Ahj Ad Hoc Reviewers [1998]; Ad Hoc Reviewers [1998], Academy Of Accounting Historians

Accounting Historians Journal

A list ad hoc reviewers pressed into service as occasioned when the expertise of the editorial board was challenged or when the time commitment of its members was overextended.

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Accounting Hall Of Fame 1997 Induction: John Campbell Burton; Accounting Hall Of Fame 1997 Induction: Thomas Junior Burns, Donald J. Kirk, Daniel L. Jensen, John C. Burton Jan 1998

Accounting Hall Of Fame 1997 Induction: John Campbell Burton; Accounting Hall Of Fame 1997 Induction: Thomas Junior Burns, Donald J. Kirk, Daniel L. Jensen, John C. Burton

Accounting Historians Journal

For John Cambell Burton's induction, Remarks were made by Donald J. Kirk, Columbia University, and the Citation was written by Dnaiel L. Jensen, The Ohio State University, and read by Donald J. Kirk with a Response by John C. Burton, Columbia University. For Thomas Junior Burns' induction, the Citation was written by Daniel L. Jensen, The Ohio State University, and read by Andrew D. Bailey, Jr., University of Illinois at Urbana-Champaign.

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U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians Jan 1998

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

Critical and traditionalist historians have written extensively on U.S. accounting themes and topics during the past quarter century. It is in an effort to enrich and expand this outpouring that a special issue of Accounting, Business & Financial History will be dedicated. Papers are invited from authors of all nationalities, although topics should focus either specifically on U.S. developments or on comparative studies between the U.S. and other countries. The following listing of suggested subject areas is not intended to be all-inclusive.

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Book Reviews [1998, Vol. 25, No. 1], Academy Of Accounting Historians Jan 1998

Book Reviews [1998, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Rafael Donoso-Anes, Una Contribucion a la Historia de la Contabilidad. Analisis de las Practicas Contables Desarrolladas por la Tesoreria de la Casa de la Contratacion de las Indias en Sevilla, 1503-1717 Reviewed by Esteban Hernandez-Esteve; New York State Society of CPAs: Celebrating a Century of Integrity Reviewed by Julia Grant; Michael Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason Reviewed by Paul F. Williams; George J. Staubus, Economic Influences on the Development of Accounting in Firms Reviewed by Robert J. Bricker; Donald E. Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today …

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Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue] Jan 1998

Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians Jan 1998

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore Jan 1998

Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore

Accounting Historians Journal

This paper traces the development of five taxation types in the Bible : income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.

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Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians Jan 1998

Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross Jan 1998

First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross

Accounting Historians Journal

Wisconsin's first attempt to pass legislation certifying accountants occurred in 1901, the beginning of the La Follette era. Overwhelmed by the issues of the day, this first bill died and another was not introduced until the incorporation of the Wisconsin Association of Accountants in 1905. Subsequent legislation failed to pass each year until 1913 when a bill was finally signed by Governor Francis McGovern. The details of these efforts hint at political rivalries and professional dedication. This paper attempts to relate not only the documentary history of these bills, but also to convey a sense of the underlying debates.

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From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich Jan 1998

From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich

Accounting Historians Journal

The major object of this paper is to present evidence for arguing that the highly developed Hindu accounting tradition, beginning with Kautilya's Arthasastra about 300 b.c., or even earlier, may have had a part in the more receptive attitude of medieval Indian mathematicians, compared to Europeans, in accepting negative numbers. The Hindus justified this attitude by arguing that having a debt is the inverse of possessing an asset; thus, attributing a negative number to a debt but a positive one to an asset. To advance the argument, the paper shows that the accounting aspect of debt is at least as …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1998

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl Jan 1998

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …

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Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1998

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue] Jan 1998

Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, 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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John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd Jan 1998

John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd

Accounting Historians Journal

This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, …

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Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Point/Counterpoint, Academy Of Accounting Historians Jan 1998

Point/Counterpoint, Academy Of Accounting Historians

Accounting Historians Journal

AHJ is pleased to announce this new feature to commence with the December 1998 issue. In the first instance, point/ counterpoint will provide a forum to challenge the conclusions drawn by authors whose work has appeared in AHJ. However, other items of scholarly critique are also welcomed. Contributors may wish to challenge the findings of books that have been reviewed in AHJ. Dialogue is encouraged with authors whose work has appeared in other academic journals so long as the subject matter is historical in nature. Point/counterpoint will be edited by Professor Thomas N. Tyson of St. John Fisher College. Submissions …

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Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford Jan 1998

Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford

Accounting Historians Journal

When the editor of this journal wrote me in mid-1997, he invited me, as the Financial Accounting Standards Board's (FASB) most recent former chairman, to write a retrospective of the Board's activities to date. The 25th anniversary of the FASB in 1998 just happens to coincide with the 25th anniversary of The Academy of Accounting Historians so it seemed logical to publish an overview of the FASB's history at the same time that The Academy itself was celebrating. I told the editor that such an effort was probably beyond my capabilities (I am not an historian!) and available time. So …

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Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj Jan 1998

Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj

Accounting Historians Journal

This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing …

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