Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Books -- Reviews (47)
- Academic -- Abstracts (22)
- Dissertations (22)
- Luca (12)
- Pacioli (12)
-
- Ca. 1445-1517. Summa de arithmetica (6)
- Geometria (6)
- Accounting -- Study and teaching; Accounting -- History (5)
- Accounting Historians Journal (5)
- Frederick Winslow (5)
- Interpretation (5)
- Chambers (4)
- Finance (4)
- George (4)
- R. J. (Raymond J.) (4)
- Scott (4)
- Sir (4)
- Taylor (4)
- 1917- (3)
- A. Hamilton (Alexander Hamilton) (3)
- Accounting -- History (3)
- Accounting -- History -- Methodology; Accounting -- Historiography (3)
- Accounting -- Iraq -- History (3)
- Accounting History International Conference (6th : 2010 : Wellington : New Zealand) (3)
- American Association of Public Accountants (3)
- Ca. 1445-1517 (3)
- Etc. (3)
- Financial statements (3)
- George Oliver (3)
- Osamu (3)
- Publication Year
Articles 721 - 750 of 892
Full-Text Articles in Accounting
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster
Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry
Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a Duopoly by Ann Martina Carlos; Financing and Marketing Brazilian Export Agriculture: The Coffee Factors of Rio de Janeiro, 1850-1888 by Joseph Earl Sweigart; Development of Brazilian Industrial Enterprise: A Historical Perspective by Gerald Dinu Reiss; The Beginnings of the Industrial Revolution in America: Pawtucket, Rhode Island, 1672-1829 by Gary B. Kulik
History Of Lifo, Harry Zvi Davis
History Of Lifo, Harry Zvi Davis
Accounting Historians Journal
The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.
Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue
Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue
Accounting Historians Journal
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of "Threefold Bookkeeping" system as a whole: and to exemplify the superiority that …
Hicks On Accounting, Richard P. Brief
Hicks On Accounting, Richard P. Brief
Accounting Historians Journal
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.
Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith
Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith
Accounting Historians Journal
Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.
Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry
Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger; The Silk-Weavers of Lyon During the French Revolution, 1786-1 796 by David Lyman Longfellow; The Royal Tobacco Monopoly in Bourbon Mexico 1764-1810 by David Lorne McWatters; Business and Society in Late Colonial Mexico City by John Edward Kicza; The Adoption of Process Innovations in the Peruvian Textile Industry: Organizational Determinants and Sources of Relative Advantage by Fernando Robles; Carman G. Blough: A Study of Selected …
Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown
Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research winter 1981, Accounting Review April 1982, Accounting and Finance Nov. 1981, Application for Membership, and Guide for Submitting Manuscripts.
Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl
Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl
Accounting Historians Journal
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic "logical" objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of "economic substance," enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of "legalism." Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.
Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward
Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward
Accounting Historians Journal
The article briefly explores the personality and psychological makeup of Carman G. Blough and discusses some experiences during his formative years that made Blough the person he was.
Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper
Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper
Accounting Historians Journal
A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.
Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster
Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's English System of Book-Keeping Reviewed by Rasoul H. Tondkar; Thomas J. Hailstones, A Guide to Supply-Side Economics Reviewed by Barry L. Anderson; Saul Levy, Accountants' Legal Responsibility, Reviewed by H. F. Stabler; Graham Mee, Aristocratic Enterprise Reviewed by Christopher Noke; Michael T. O'Neill, Editor, A. P. Richardson: The Ethics of a Humanist Reviewed by Leo Herbert; R. H. Parker, Editor, Bibliographies for Accounting Historians Reviewed …
Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear
Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear
Accounting Historians Journal
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly.
Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster
Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles Waldo Haskins (Edited by Frederick A. Cleveland). Business Education and Accountancy Reviewed by Lloyd Seaton, Jr.; Herman Herwood (assisted by Joseph C, Myer), Assumed Compilers. The Herwood library of Accountancy Reviewed by Homer H. Burkett; Eugene Leautey and Adolphe Guilbault. La Science des Comptes Mise a la Portee de Tous Reviewed by Bernard Colasse; Allan J. Lichtman and Valerie French, Historians and …
Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts
Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts
Accounting Historians Journal
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of this practice from 1895 to around 1925. Several prominent accountants argued for the inclusion of permanent property and the recognition of depreciation in governmental funds during this earlier period.
Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes
Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes
Accounting Historians Journal
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and interchanging their achievements to appear even more noteworthy. While Jones did not originate the proprietary theory, he was an early advocate of financial statements and not ledger balances as the culmination of bookkeeping. While Foster appears to have made little original contribution, the wide use of his texts appears to have encouraged greater reliance on a theoretical understanding of bookkeeping.
Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown
Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research spring 1982, Accounting Review Jan. 1983, Accounting and Finance May 1982, Application for Membership, and Guide for Submitting Manuscripts.
History In Today's Business School, David D. Van Fleet, Daniel A. Wren
History In Today's Business School, David D. Van Fleet, Daniel A. Wren
Accounting Historians Journal
Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings indicated widespread teaching of history and the feeling that more should be done. However, the findings also indicate that much of the current teaching is not being done in separate courses by professional historians or even those interested in history. Implications for curricula development are discussed.
Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells
Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells
Accounting Historians Journal
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.
Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]
Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]
Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum
Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum
Accounting Historians Journal
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which "took root" in colonial …
Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold
Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold
Accounting Historians Journal
The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought. The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency. The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a …
Accounting Records Of The East India Company, Vahe Baladouni
Accounting Records Of The East India Company, Vahe Baladouni
Accounting Historians Journal
The rather extensive and complex collection of accounting and related materials of the East India Company may be viewed in four distinct periods. Paradoxically, the first period (1600-1663) is marked by an absence of account books. The second period (1664-1697), however, provides us with a near-complete set of books. The maintenance of three separate sets of accounting records distinguishes the third period (1698-1712) when three East India Companies (London, English, United) were operating simultaneously. From around 1712 until final liquidation of the Company in 1858 - fourth and last archival period - record keeping assumed certain features of modern accounting. …
Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster
Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and Lawrence Revsine, Editors, Accounting Research 1960-1970: A Critical Evaluation Reviewed by J. Edward Ketz; Marshall M. Kirkman, Railway Expenditures: Their Extent, Object, and Economy, 2 vols. Reviewed by James W. Jones; J. Kitchen and R. H. Parker. Accounting Thought and Education: Six English Pioneers Reviewed by Peter Boys; Gary John Previts and Barbara Dubis Merino, A History of Accounting in America: An Historical Interpretation …
Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry
Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Money and Clientship in the Ancient Irish Laws by Marilyn Eleanor Gerriets; The Use of Accounting Records of the Harden General Store 1860-1900 to Study Price Fluctuations, Barter and Changes in Consumption by Bobby Eugene Smiley; The Impact of the American Civil War on the Pattern of International Trade and on the British Money Market by William Wesley Nye; Foreign Trade, Foreign Capital and the Peripheralization of the Ottoman Empire, 1830-1913 by Sevket Pamuk; The Impacts of the Multinational Oil Corporations on Nigeria's Economic Growth: Theoretical and Empirical Explorations by Christian `Dare Odofin; he Role of Investment …
Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue]
Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
History Of The Abacus, Keith E. Sugden
History Of The Abacus, Keith E. Sugden
Accounting Historians Journal
As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its design and application showed remarkably little change over the following two thousand years. A measure of the usefulness of the abacus is seen by the fact that it survived the advent of algorism by some six centuries but its major significance for western culture lies in its perfect and seminal representation of the decimal system.
Four Schools Of European Accounting Thought, Vassilios P. Filios
Four Schools Of European Accounting Thought, Vassilios P. Filios
Accounting Historians Journal
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster
Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith; Andrew Barr and Kenneth W. Perry, Editors, Written Contributions of Selected Accounting Practitioners Volume 3: Andrew Barr Reviewed by Martin Benis; Victor Z. Brink, Foundations for Unlimited Horizons?? Institute of Internal Auditors 1947-1976 Reviewed by H. V. Vasudeva Rao; Alfred DuPont Chandler, Jr., The Visible Hand: The Managerial Revolution in American Business Reviewed by Mary McKinney Schweitzer; A Chartered Accountant, The Etiquette of The …