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Accounting Historians Journal

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Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid Jan 1988

Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid

Accounting Historians Journal

This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and depletion. It should be emphasized that the courts were not arguing about accounting theory, per se; they were deciding particular disputes, which depended on the meaning in each case of pro its. By 1889, when Lee v. Neuchatel Asphalte Company was decided, British courts had rejected accepted fixed asset accounting conventions in determining profits in tax, dividend, and other cases while United States …

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Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk Jan 1988

Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk

Accounting Historians Journal

Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years. Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is …

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Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino Jan 1988

Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Reflections OF A Renaissance Scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur Andersen & Co. Reviewed by Robert J. Kirsch Bowling; H. Thomas Johnson, A New Approach to Management Accounting History Reviewed by Joseph R. Razek; Robert Shaplen, Kreuger: Genius and Swindler Reviewed by Dale L. Flesher

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Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier Jan 1988

Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier

Accounting Historians Journal

During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely …

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Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer Jan 1988

Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer

Accounting Historians Journal

This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of wheat per bushel paid by this Lima bakery rose more than eleven hundred percent between 1812 and 1821 and that the profits shown after the bakery paid these increased wheat costs would indicate a rise in the price of bread to cover the increased cost of the wheat. Ships carrying wheat noted in the account book are …

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Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue] Jan 1988

Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves Jan 1987

Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves

Accounting Historians Journal

In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as "usually quite content to stabilize the paper-money book figures on the basis of merely some gold money." Sweeney's composite characterization of the European thought, however, generalizes broadly and proves technically inexact when applied to the Germans. This study offers an account of the German gold-mark model of accounting for inflation as contained in the works of Walter Mahlberg and Eugen Schmalenbach.

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Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino Jan 1987

Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: LaCapra, Dominick.: History Criticism. and Porter, Dale L. The Emergence of the Past: A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and Scotland 1543-1800 Reviewed by Patti A. Mills; Carey, John L., Professional Ethics of Public Accounting Reviewed by Robert Bricker

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Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus Jan 1987

Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus

Accounting Historians Journal

The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the "miscues" are J. M. Clark's emphasis on different costs for different purposes …

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Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch Jan 1987

Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch

Accounting Historians Journal

Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.

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Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette Jan 1987

Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette

Accounting Historians Journal

Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend …

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Introduction To A Special Centennial Section Spring 1987, Gary John Previts Jan 1987

Introduction To A Special Centennial Section Spring 1987, Gary John Previts

Accounting Historians Journal

The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community represented by the Academy.

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1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony Jan 1987

1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony

Accounting Historians Journal

Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.

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Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting Education spring 1987.

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Capital Maintenance: A Neglected Notion, Oscar S. Gellein Jan 1987

Capital Maintenance: A Neglected Notion, Oscar S. Gellein

Accounting Historians Journal

This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.

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1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese Jan 1987

1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese

Accounting Historians Journal

Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)

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American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon Jan 1987

American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon

Accounting Historians Journal

As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October 22, 1908 by Thos. Cullen Roberts, Secretary of the Association and by James G. Cannon.

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Commentary On Cpas In 1908, Harry T. Magill Jan 1987

Commentary On Cpas In 1908, Harry T. Magill

Accounting Historians Journal

The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the time of that organizations coming of age : its 21st birthday in 1908. The Association, of course, was a predecessor of the American Institute of Certified Public Accountants.

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Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Academy of Accounting Historians 1988 accounting history manuscript award, the Hourglass Award announcement, table of contents for Accounting and Business Research summer 1987, The Accounting Review, July 1987, Accounting and Finance May 1987, Journal of Accounting Education Fall 1987.

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Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue] Jan 1987

Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman Jan 1987

Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman

Accounting Historians Journal

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.

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Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman Jan 1987

Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman

Accounting Historians Journal

In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.

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Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: S. Paul Garner: A Study of Selected Contributions to the Accounting Profession by Robert Michael Garner

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Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain 1914-1925 by Anne Loft.

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Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino Jan 1987

Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.

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Twilight Of Income Measurement: Twenty-Five Years On, David Solomons Jan 1987

Twilight Of Income Measurement: Twenty-Five Years On, David Solomons

Accounting Historians Journal

The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it.

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Editorial [1987, Vol. 14, No. 1], Gary John Previts Jan 1987

Editorial [1987, Vol. 14, No. 1], Gary John Previts

Accounting Historians Journal

The new editorial team of the Journal suggests that eight research guidelines be considered in a submitted manuscript.

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American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards Jan 1987

American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards

Accounting Historians Journal

In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and Carman G. Blough.

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Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore Jan 1987

Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore

Accounting Historians Journal

The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.

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Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills Jan 1987

Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills

Accounting Historians Journal

This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter.

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