Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Accounting Historians Journal

Articles 541 - 570 of 892

Full-Text Articles in Accounting

Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed Jan 1989

Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed

Accounting Historians Journal

This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.

Go to article

History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1989

History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts

Accounting Historians Journal

This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.

Go to article

Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri Jan 1989

Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri

Accounting Historians Journal

1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)

Go to article

Accountant And The Investor, George Oliver May Jan 1989

Accountant And The Investor, George Oliver May

Accounting Historians Journal

Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.

Go to article

Reviews [1989,Vol. 16, No. 2], Patti A. Mills Jan 1989

Reviews [1989,Vol. 16, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …

Go to article

Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.

Go to article

Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Go to article

Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck Jan 1989

Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck

Accounting Historians Journal

Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …

Go to article

Reviews [1989, Vol. 16, No. 1], Patti A. Mills Jan 1989

Reviews [1989, Vol. 16, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …

Go to article

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Jan 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Journal

The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …

Go to article

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Go to article

Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi Jan 1989

Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi

Accounting Historians Journal

Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and documents. In addition, Professor Kojima emphasized the socio-economical background in his study of accounting history.

Go to article

Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald Jan 1988

Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald

Accounting Historians Journal

Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the subject of accounting principles. The executive committee of the American Institute of Accountants, believing the report contained in this booklet to be a highly valuable contribution to the discussion of accounting principles, has authorized its publication, under the title, A Statement of Accounting Principles. The publication of the Report suggests a growing disposition on the part of the accountancy profession in …

Go to article

A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg Jan 1988

A.A. Fitzgerald On The Principles Of Accounting, Louis Goldberg

Accounting Historians Journal

In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and accounting issues, office-bearer in professional and cultural organizations, member and, in several cases, chairman of governmental bodies, director of companies; all these were part of his life and its achievements.

Go to article

Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 1] Contents Of Research Journals [1988, Vol. 15, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include tables of contents for: Accounting and Business Research spring 1988, The Accounting Review April 1988, Contemporary Accounting Research spring 1988

Go to article

Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue] Jan 1988

Accounting Historians Journal, 1988, Vol. 15, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Go to article

Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker Jan 1988

Select Bibliography Of Works On The History Of Accounting 1981-1987, R. H. Parker

Accounting Historians Journal

This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from 1981-1987 but a few fall outside this period. Some works are included which I have not had the opportunity of examining.

Go to article

Importance Of Accounting To The Shakers, Archie Faircloth Jan 1988

Importance Of Accounting To The Shakers, Archie Faircloth

Accounting Historians Journal

A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, family, and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the gospel order which elevated accounting procedures to a means of creating and protecting consecrated property.

Go to article

Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham Jan 1988

Scottish Enlightenment And The Development Of Accounting, Michael J. Mepham

Accounting Historians Journal

This article outlines the lives and background of the main writers who were active in the 18th century period of 'scottish Ascendancy' in accounting texts. The impressive publications produced by this group are detailed and the question of why this phenomenon should have occurred in Scotland is considered. It is suggested that the Scottish Ascendancy in accounting texts can be considered as part of the achievements of the Scottish Enlightenment and as complementary to the more renowned works in economics, law and philosophy, which are generally recognized as an important component of that movement.

Go to article

Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl Jan 1988

Foreword To C.C. Marshs 1835 Lecture On The Study Of Book-Keeping, With A Balance Sheet, Terry K. Sheldahl

Accounting Historians Journal

Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an emerging industrial and corporate economy. The essay that follows presents in concise form the bookkeeping analysis of Marsh's Science [1830]. The basic thrust is a plea for simplicity in accounting exposition, and thence instruction.

Go to article

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh Jan 1988

Lecture On The Study Of Book-Keeping, With A Balance Sheet, C. C. Marsh

Accounting Historians Journal

No abstract provided.

Go to article

1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford Jan 1988

1988 Accounting Hall Of Fame Inducton: Norton Moore Bedford, Thomas Junior Burns, Norton M. Bedford

Accounting Historians Journal

1988 Accounting Hall of Fame induction for Norton Moore Bedford Citation by Thomas J. Burns (The Ohio State University)

Go to article

Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts Jan 1988

Editorial: Sydney And Beyond; Sydney And Beyond, Gary John Previts

Accounting Historians Journal

Writing now in the autumn of the Northern Hemisphere : and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians : it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan Craswell and their colleagues at the Univesity of Sydney (and from the Australian profession all the more) to host those of our number of over 120 registrants who attended sessions, were greatly appreciated.

Go to article

Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson Jan 1988

Editors Correction To Volume 15, No. 1, Spring, 1988; Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Gary John Previts, Thomas N. Tyson

Accounting Historians Journal

An error was made in printing Figures 1 and 2 of The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business. The front page of the article and the corrected figures are printed on the following pages. The editors regret any inconvenience caused by the error.

Go to article

Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians Jan 1988

Announcement [1988, Vol. 15, No. 2]; Contents Of Research Journals [1988, Vol. 15, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988, The Accounting Review Oct. 1988, Contemporary Accounting Research fall 1988

Go to article

Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker Jan 1988

Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker

Accounting Historians Journal

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.

Go to article

Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray Jan 1988

Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray

Accounting Historians Journal

Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the …

Go to article

Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino Jan 1988

Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard Vangermeersch, Editor, The Contributions of Alexander Hamilton Church to Accounting and Management Reviewed by Akhil Kumar

Go to article

Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson Jan 1988

Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson

Accounting Historians Journal

J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building operations. In conjunction with the company's product catalogs and Rushton's personal letters, these books reveal the nature and function of cost keeping for this enterprise. They also suggest that pressures from increased competition and an economic depression may have stimulated Rushton to undertake detailed costing procedures. (See Vol. 15, no. 2, pp. 215-218 for correction of figures 1 and 2.)

Go to article

Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry Jan 1988

Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.

Go to article

First Prev Next Last