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Accounting Historians Journal

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Full-Text Articles in Accounting

Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson Jan 1992

Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson

Accounting Historians Journal

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.

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Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin Jan 1992

Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin

Accounting Historians Journal

This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.

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Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster Jan 1992

Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster

Accounting Historians Journal

The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …

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Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue] Jan 1992

Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle Jan 1992

Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle

Accounting Historians Journal

Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …

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Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians Jan 1992

Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award

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Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson Jan 1992

Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson

Accounting Historians Journal

In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.

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Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix Jan 1992

Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix

Accounting Historians Journal

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a …

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Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur Jan 1992

Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur

Accounting Historians Journal

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.

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Reviews [1992, Vol. 19, No. 2], Patti A. Mills Jan 1992

Reviews [1992, Vol. 19, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard …

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Introduction Of Arabic Numerals In European Accounting, John W. Durham Jan 1992

Introduction Of Arabic Numerals In European Accounting, John W. Durham

Accounting Historians Journal

The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several factors, not least to interplay between the culture and cultural conservatism of clerks and the educational and intellectual changes of the early Italian Renaissance.

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Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman Jan 1992

Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman

Accounting Historians Journal

This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.

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Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson Jan 1991

Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson

Accounting Historians Journal

n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.

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Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith Jan 1991

Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …

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Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan Jan 1991

Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan

Accounting Historians Journal

Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting …

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Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart Jan 1991

Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart

Accounting Historians Journal

Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.

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1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin Jan 1991

1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin

Accounting Historians Journal

The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).

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Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom Jan 1991

Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom

Accounting Historians Journal

The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period …

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Reviews [1991, Vol. 18, No. 2], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie

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Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research spring 1991

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Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards Jan 1991

Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …

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Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education fall 1990 and spring 1991

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Reviews [1991, Vol. 18, No. 1], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped …

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Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang Jan 1991

Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang

Accounting Historians Journal

Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of …

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History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers Jan 1991

History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers

Accounting Historians Journal

This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB's agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for …

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Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton Jan 1991

Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …

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Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher Jan 1991

Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher

Accounting Historians Journal

The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases …

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Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin Jan 1990

Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin

Accounting Historians Journal

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.

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