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Accounting Historians Journal

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Full-Text Articles in Accounting

Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its Effect on the Local Economy, 1817-1836 by Marilynn Melton Larew; The Business History of the Antebellum Wisconsin Newspaper, 1833-1860: A Study of Concentration of Ownership and Diversity of Views by Carolyn Stewart Dyer; Money, Sheep, and Economic Crisis in Argentina, 1852-1900: Questions About The Principles of Economics by Jeffrey Alan Lamia; Men, Money, Machines: Studies Comparing Colliery Operations and Factors …

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Note On The First Recorded Audit In The Bible, Harry Zvi Davis Jan 1981

Note On The First Recorded Audit In The Bible, Harry Zvi Davis

Accounting Historians Journal

According to an early commentary on the Bible, Joseph is the first auditor of accounting records in the Bible.

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Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy Jan 1981

Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy

Accounting Historians Journal

Many accounting documents and journals disintegrate every year due to the acidic quality of paper used in them. Using the laboratory of the Office of Preservation of the Library of Congress, certain accounting journals were analyzed for their acidic or alkaline paper. Journals printed on acidic paper, such as the Accounting Historians Journal and the Accounting Review can be expected to disintegrate quickly. Journals printed on alkaline paper, such as the Journal of Accounting, Auditing & Finance and Taxation for Accountants should last for centuries. Historians wishing to preserve material appearing in acidic journals should photocopy on alkaline paper or …

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Internal Control For Ottoman Foundations, Turgut Var Jan 1981

Internal Control For Ottoman Foundations, Turgut Var

Accounting Historians Journal

The objective of this paper is to analyze Ottoman waqfs (foundations) to determine the internal control principles followed. In order to achieve this task, extensive references have been made to an actual waqf deed, The Waqfiyah of Ahmed Pasa. The original copy of this document is in the Free Library of Philadelphia and it was written December 1511. It is hoped that this research would lead to further research dealing with early accounting thought and practices in the Middle East.

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Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown Jan 1981

Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, Index to the Accounting Review 1926-1978, price list for Academy publications, and table of contents for The Accounting Review, April 1981, Accounting and Finance, Nov. 1980, and Accounting and Business Research, autumn 1980. Also included are Application for membership and Guide for submitting manuscripts.

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Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews Jan 1981

Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews

Accounting Historians Journal

The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.

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Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin Jan 1981

Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin

Accounting Historians Journal

University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future.

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Recalling George Oliver May And Me, William Andrew Paton Jan 1981

Recalling George Oliver May And Me, William Andrew Paton

Accounting Historians Journal

A recollection of the author's contacts with his friend George Oliver May. These personal insights provide an added dimension to the previous article, May and Paton: Two Giants Revisited, authored by Henry Francis Stabler and Norman X. Dressel.

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Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman Jan 1981

Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman

Accounting Historians Journal

In 1889 the Shelton Iron, Steel and Coal Company Limited was incorporated to take over the assets and business activities of two existing companies. To guide the contracting parties in negotiating a price to be paid for the properties belonging to the Shelton Collieries and Ironworks an independent valuation was arranged by Deloitte, Dever, Griffiths & Co., later appointed auditors of the new company. The article comprises an appraisal of the valuation exercise, which is an early example of the use of a discounted cash flow technique to provide relevant information for a capital investment decision.

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Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown Jan 1981

Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Essays in Honour of Trevor R. Johnston, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Oct. 1981, Accounting and Finance, May 1981, and Accounting and Business Research, summer 1981. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.

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Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam Jan 1981

Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam

Accounting Historians Journal

D.R. Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a time of relative turmoil because the market was no longer the primary controlling force within our institutions. Accounting as the vehicle of the scientific method would replace the market as the synthesis of institutions which make up our culture.

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Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue] Jan 1981

Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Bonsignori Family Estate Accounting 1461-1632, Turgut Var Jan 1981

Bonsignori Family Estate Accounting 1461-1632, Turgut Var

Accounting Historians Journal

The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and 1632. The most important documents deal with, accounting and administration of Filippo Bonsignori's will. The time period involved (1455 to 1632) permits some study of the developments in accounting methods used in fulfilling fiduciary responsibilities. The paper provides insight into the history of Florentine estate accounting.

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May And Paton: Two Giants Revisited, Henry Francis Stabler, Norman X. Dressel Jan 1981

May And Paton: Two Giants Revisited, Henry Francis Stabler, Norman X. Dressel

Accounting Historians Journal

The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.

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Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter Jan 1980

Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter

Accounting Historians Journal

This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.

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Peter Duff: Accountant And Educator, Horace R. Givens Jan 1980

Peter Duff: Accountant And Educator, Horace R. Givens

Accounting Historians Journal

Peter Duff, an accountant in Pittsburgh, was the author of several books on accounting and also the founder of a school for bookkeepers and accountants in 1840. The Duff school is significant because of its early beginnings and the fact that the school still operates today, having outlived many of its noted competitors

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Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster Jan 1980

Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer Life-Records Reviewed by Vahe Baladouni; Tito Antoni, I Partitari Maiorchini del Lou dels Pisans Relativi al Commercio dei Pisani nelle Baleari (1304-1322 e 1353-1355) Reviewed by Alvero Martinelli; Costouros, George J. Accounting in the Golden Age of Greece: A Response to Socioeconomic Changes Reviewed by Frederic M. Stiner, Jr.; G. W. Dean and M. C. Wells, Editors, Current Cost Accounting: Identifying the …

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Some Aspects Of Auditing Evolution In Canada, George J. Murphy Jan 1980

Some Aspects Of Auditing Evolution In Canada, George J. Murphy

Accounting Historians Journal

A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.

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Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster Jan 1980

Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education in the Universities of Australia and New Zealand Reviewed by Charles W. Zwicker; Gary John Previts and Richard F. Taylor, Monograph #2: John Raymond Wildman, 1878-1938 Reviewed by Delmer P. Hylton; Henry Francis Stabler, George O. May: A Study of Selected Con- tributions to Accounting Thought Reviewed by Eugene C. Hassler; Issues in Accountability No. 3: The Great Canal that Linked Edinburgh, …

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Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry Jan 1980

Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: A Technical and Business Revolution: American Woolens to 1832 by Elizabeth Hitz; The Financial Panic of 1857: Two Monetary Approaches to the Economic History of the United States, 1842-59 by Edmundo Olvera Acosta; An Historical Analysis of the Events Leading to the Establishment of the Investment Tax Credit and Its Modification Through June 30, 1977 by Clyde Lee Posey; Capital Formation and the Investment Tax Credit: An Empirical Study , by Haroldene Fowler Wunder; Social Responsibility: Organizational Policy Evaluative Criteria with California Savings and Loan Field Test Case Study ) by Dolores Ann Barsellotti; One University's Budget: …

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Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown Jan 1980

Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981 and Accounting and Business Research, summer 1980. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.

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Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue] Jan 1980

Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

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Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan Jan 1980

Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures is also made in order to investigate their sources and influences. It is concluded that Taylor was a pioneer in many aspects of cost accounting, but his most important contribution was the development of the managerial approach that paved the way for modern managerial accounting.

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Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry Jan 1980

Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Investor Experience in Corporate Bonds, 1950-1974 by Robert James Hartl; Private External Borrowing: The Brazilian Experience by Alkimar Ribeiro Moura; The Politics of the Municipal Debt Structure in New York City by Sylvan Gary Feldstein; The Iranian Budgetary System and Patterns of Government Expenditures, 1960-1976 by Mohammed Reza Shahroodi; An Investigation Into Accountant-Client Privileged Communications in the Courtroom by George Stevenson Smith; The Nature and Extent of Auditor Liability to the Third Party in the Performance of the Audit Function During the Period 1972 Through 1976 by James Albert Kimbell, Jr.

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New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts Jan 1980

New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that collegiate accounting training was the foundation on which to build the profession of public accountancy led to the establishment of the New York School of Accounts. The New York School of Accounts was a success though it operated for only one year. It illustrated a commitment to education and undoubtedly influenced the later development of university and college accounting programs.

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Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson Jan 1980

Partnership Accounting In A Nineteenth Century Merchant Banking House, Edwin J. Perkins, Sherry Levinson

Accounting Historians Journal

This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of valuing assets and determining yearly income. In addition, the handling of doubtful accounts and their subsequent collection is examined. In both letters the writers argue for the development of clearly defined accounting principles and consistency in applying them. These letters reveal that an unusually high degree of financial sophistication had emerged in the merchant banking field by the 1850s.

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Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter Jan 1980

Asset Valuation: An Historical Perspective, Thomas A. Racliffe, Paul Munter

Accounting Historians Journal

Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This paper traces the development of theoretical and pragmatic discussions on the topic of asset valuation.

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Public Accounting In 1929, Alan Peter Mayer-Sommer Jan 1980

Public Accounting In 1929, Alan Peter Mayer-Sommer

Accounting Historians Journal

Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as well as their concerns. Areas reviewed include training and entry into the field, ethical and legal standards, conduct of practice, financial rewards, professional concerns, and perceptions of the future. The purpose of the paper is to increase our appreciation of the challenges and opportunities facing CPAs in 1929.

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Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan Jan 1980

Frederick Winslow Taylor's Contributions To Accounting, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.

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Accounting In The Bible, Robert L. Hagerman Jan 1980

Accounting In The Bible, Robert L. Hagerman

Accounting Historians Journal

This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.

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