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Accounting Historians Journal

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Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson Jan 1990

Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson

Accounting Historians Journal

The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.

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Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni Jan 1990

Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni

Accounting Historians Journal

A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by some seventy-five years. This classified balance of accounts, together with extensive supplementary notes accompanying it, may be said to represent the earliest manifestation of financial reporting.

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Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson Jan 1990

Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson

Accounting Historians Journal

The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory management did not integrate piece-rate accounting and a clock-regulated workday to produce prespecified norms of output. Hoskin & Macve [1988] have recently suggested that the armory's accounting controls were unable to attain disciplinary power over labor and increase labor productivity until a West Point trained managerial component had been established at the armory after 1840. They called for a reexamination of …

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Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell Jan 1990

Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell

Accounting Historians Journal

The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were …

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Creating An Accounting Culture In The Classroom, David R. Koeppen Jan 1990

Creating An Accounting Culture In The Classroom, David R. Koeppen

Accounting Historians Journal

Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly rule-oriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the …

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Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians Jan 1990

Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar Jones (editor), The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse Reviewed by Michael J. Mepham; Marvin Kitman, George Washington's Expense Account Reviewed by James H. Potts; Charles Kohler, Five Years Hard! Memoirs of an Articled Clerk 1928-1933 Reviewed by John Freear; George J. Murphy, The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 Reviewed by John …

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Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians Jan 1990

Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research spring 1990, Accounting and Finance May 1990, The Accounting Review April 1990, Contemporary Accounting Research fall 1989, Accounting, Auditing and Accountability Journal 1990 Vol. 3, no.1

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Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld Jan 1990

Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld

Accounting Historians Journal

During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of true cost, resulting in a highly developed system that had a major impact on other European countries. The major difference between the German developments and those in the USA is the separation of cost (consumption/utilization of physical resources) from expenses. After WWII, interest centered on cost theory based on limitational rather than substitutional production functions. Gutenberg demonstrated various cost adaptation patterns as managements responded to output changes and …

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Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas Jan 1990

Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas

Accounting Historians Journal

Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course …

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Reviews [1990, Vol. 17, No. 2], Patti A. Mills Jan 1990

Reviews [1990, Vol. 17, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischman

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Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians Jan 1990

Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990

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What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson Jan 1990

What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson

Accounting Historians Journal

Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.

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World War Ii Cost Accounting Assignment, Dixon Fagerberg Jan 1990

World War Ii Cost Accounting Assignment, Dixon Fagerberg

Accounting Historians Journal

This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.

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Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers Jan 1990

Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers

Accounting Historians Journal

This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and …

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Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni Jan 1990

Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni

Accounting Historians Journal

Charles Lamb (1775-1834), English author, who became famous for his informal, personal essays and literary criticism, is presented here in his vocational role as accounting clerk. Lambs long years of experience in and out of Londons counting-houses permitted him to capture the early nineteenth-century business and accounting life in some of his renowned essays and letters to friends. His unique wit, humor, and warm humanity bring to life one of the most interesting periods in accounting history.

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1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren Jan 1990

1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren

Accounting Historians Journal

Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business)

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Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins Jan 1990

Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins

Accounting Historians Journal

There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive …

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Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie Jan 1990

Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie

Accounting Historians Journal

This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.

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Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988

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Canada's Accounting Elite: 1880-1930, Alan John Richardson Jan 1989

Canada's Accounting Elite: 1880-1930, Alan John Richardson

Accounting Historians Journal

This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.

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Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne Jan 1989

Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne

Accounting Historians Journal

His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.

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Accounting Revolutions In Japan, Kyojiro Someya Jan 1989

Accounting Revolutions In Japan, Kyojiro Someya

Accounting Historians Journal

Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …

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Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve Jan 1989

Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve

Accounting Historians Journal

Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.

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Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke Jan 1989

Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …

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H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt Jan 1989

H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt

Accounting Historians Journal

This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.

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Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing Jan 1989

Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing

Accounting Historians Journal

Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …

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Early Accounting: The Tally And Checkerboard, William T. Baxter Jan 1989

Early Accounting: The Tally And Checkerboard, William T. Baxter

Accounting Historians Journal

How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching "foil" and "stock" (hence our "stock market"). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval …

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Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker Jan 1989

Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker

Accounting Historians Journal

The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these changes, the accounting community needs to learn how to communicate, adopt and implement changes. This paper discusses an important aspect of the change process, the change agent. The first part of the paper presents an historical example of an important group of international change agents, the Jewish traders of the Middle Ages and early Renaissance. Parallels are then drawn between the Medieval Jewish traders and modern international accounting …

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