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Memorial: The Late Life-Member Kojiro Nishikawa (1896-1990); Late Life-Member Kojiro Nishikawa (1896-1990), Yoshiro Kimizuka Mar 1991

Memorial: The Late Life-Member Kojiro Nishikawa (1896-1990); Late Life-Member Kojiro Nishikawa (1896-1990), Yoshiro Kimizuka

Accounting Historians Notebook

Kojiro Nishikawa, former Professor of the College of Commerce, Nihon University, passed away on August 28, 1990, as he neared the age of 94. Nishikawa was graduated from Kobe Commercial College (present Kobe University) in 1920 and began his career as an employee of Mitsubishi Corporation, one of the largest trading companies in Japan. In 1931, Professor Nishikawa became the head of the accounting section of Mitsubishi Oil Company, Ltd. As a young merchant, Nishikawa worked at the Seattle and New York branches of Mitsubishi Corporation. In 1943 at 47 years of age, Paymaster Second Lieutenant Nishikawa was called into …


Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians Mar 1991

Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting And Controls In The Second Temple, Kevin Nathan Mar 1991

Accounting And Controls In The Second Temple, Kevin Nathan

Accounting Historians Notebook

The Second Temple, which stood in Jerusalem from around 520 B.C.E. to 70 C.E., is known to many in its role as a religious institution. The Bible describes, in Exodus, Leviticus and Numbers, the Jewish sacrificial system and its laws. In Kings it describes the building of the First Temple, and in Ezra and Nehemiah the building of the Second Temple. No primary records have survived concerning the operation of the temple. Therefore, for a detailed description of the Temple's operation and financing it is necessary to examine the Mishnah.


Academy Plans Cpe Session At Nashville, Academy Of Accounting Historians Mar 1991

Academy Plans Cpe Session At Nashville, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Southwest Phd Consortium Report Sponsored By The Academy Of Accounting Historians, Academy Of Accounting Historians Mar 1991

Southwest Phd Consortium Report Sponsored By The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

The first PhD Consortium in the Southwest Region was held in Houston, Texas on March 12-13, 1991. The consortium received funding support from the Deloitte and Touche Foundation. The goals, as charged by the Academy's executive committee, were completely fulfilled. These goals were that 1) the PhD students be exposed to historical methods and research, and 2) a mechanism be established to have a continuing consortium each year.


Reflections Upon A Few Pages Of Cronhelm, Louis Goldberg Mar 1991

Reflections Upon A Few Pages Of Cronhelm, Louis Goldberg

Accounting Historians Notebook

Many years ago I was fortunate enough to acquire a copy of Cronhelm's Bookkeeping, published in 1818, and on reading some parts of it again recently I noticed one or two points that I felt should be shared with others. Perhaps somebody has already raised them, but, if so, I am not aware of it.


Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990; Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990, Ashton C. Bishop Mar 1991

Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990; Trustees, Officers, And Key Members Meeting; Sheraton Hotel -- Denton, Texas -- November 18, 1990, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Milestone In The History Of Accounting And Auditing In China, Academy Of Accounting Historians Mar 1991

Milestone In The History Of Accounting And Auditing In China, Academy Of Accounting Historians

Accounting Historians Notebook

The Yong-You Institute of Accounting and Auditing Research was established in Beijing, China in November, 1990. The Institute is a nongovernment research organization and the first of its kind to be established in China. In addition to its inauguration, the Institute sponsored an international seminar at which more than 110 accounting and auditing scholars and news media reporters were present. The theme of the seminar was entitled, "China and the World: Just Now."


Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace Oct 1990

Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace

Accounting Historians Notebook

The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …


Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa Oct 1990

Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa

Accounting Historians Notebook

The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …


Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop Oct 1990

Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker Oct 1990

Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


History Workshop A Success, Academy Of Accounting Historians Oct 1990

History Workshop A Success, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Nature Of The Corporation, Kenneth S. Most Oct 1990

Nature Of The Corporation, Kenneth S. Most

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue] Oct 1990

Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians Oct 1990

Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

In the Spring, 1990 issue of The Accounting Historians Notebook, 26 tentative key assumptions were listed. These assumptions were then circulated to these groups: (1) current trustees; (2) past trustees; and (3) some key members. I then ranked these assumptions in order of strongest agreement to disagreement (#15, #26, and #18). I think you will find the rankings quite informative and very helpful in understanding the workings of the Academy.


Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker Oct 1990

Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians Oct 1990

Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Committee Reports, August 1990, Academy Of Accounting Historians Oct 1990

Committee Reports, August 1990, Academy Of Accounting Historians

Accounting Historians Notebook

The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng


Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees Oct 1990

Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees

Accounting Historians Notebook

The following discussion presents a combination of strategies, tactics, and particular activities of the Academy that are designed to move the Academy toward the accomplishment of its objectives. While many of the strategies, tactics, and activities may impact several objectives, they are, to the extent possible, identified with particular objectives.


Tales From Accounting Records!, Ernest Stevelinck Oct 1990

Tales From Accounting Records!, Ernest Stevelinck

Accounting Historians Notebook

The following items are submitted by Professor Ernest Stevelinck, the 1987 Hourglass Award recipient, from his story and translations to English from French accounting records dating in the early part of this century. Apologies are extended to the original chroniclers and Professor Stevelinck for the editorial licenses taken.


In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians Oct 1990

In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians

Accounting Historians Notebook

With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.


President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino Oct 1990

President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians Oct 1990

History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Celebration Of Four Score Years, Academy Of Accounting Historians Oct 1990

Celebration Of Four Score Years, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …


Early Years Of Taxation In America, Judith E. Watanabe Oct 1990

Early Years Of Taxation In America, Judith E. Watanabe

Accounting Historians Notebook

This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.


When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham Mar 1990

When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham

Accounting Historians Notebook

Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.


Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians Mar 1990

Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.


Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee Mar 1990

Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee

Accounting Historians Notebook

The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.


History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians Mar 1990

History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.