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Full-Text Articles in Accounting

18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians Jan 2006

18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman Jan 2006

Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman

Accounting Historians Journal

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …

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Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians Jan 2006

Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman Jan 2006

Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman

Accounting Historians Journal

On February 19, 1942, following the attack on Pearl Har­bor and the declaration of war against Japan, President Roosevelt is­sued Executive Order 9066 which empowered the Secretary of War to exclude any and all persons from designated areas in the United States. Shortly thereafter, some 120,000 civilians of Japanese descent were prohibited from living, working, or traveling on the West Coast. By October 1942, over 100,000 evacuees were relocated and con­fined to ten remote internment camps for the duration of the war. The War Relocation Authority (WRA) administered these camps and had the responsibility to feed, house, educate, and provide …

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Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue] Jan 2006

Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians Jan 2006

Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, AHJ ad hoc reviewers, and 2005 best article prize winners.

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Auditor Switching And The Great Depression, Alan John Richardson Jan 2006

Auditor Switching And The Great Depression, Alan John Richardson

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

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Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray Jan 2006

Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray

Accounting Historians Journal

This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …

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Frank Must Marry Money: Men, Women, And Property In Trollope's Novels, Janette Rutterford, Josephine Maltby Jan 2006

Frank Must Marry Money: Men, Women, And Property In Trollope's Novels, Janette Rutterford, Josephine Maltby

Accounting Historians Journal

There is a continuing debate about the extent to which women in the 19th century were involved in economic life. The paper uses a reading of a number of novels by the English author Anthony Trollope to explore the impact of primogeniture, entail, and the marriage settlement on the relationship between men and women and the extent to which women were involved in the ownership, transmission, and management of property in England in the mid-19th century.

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Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon Jan 2006

Using A White-Collar Profession In Accounting Courses: Approaches To Addressing Diversity, William D. Samson, Cheryl L. Allen, Richard K. Fleischman, Ida B. Robinson-Backmon

Accounting Historians Journal

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the …

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Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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2005-2006 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2006

2005-2006 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2004-2005 Audit Report for Morehead State University.

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Accounting Trends And Techniques, 60th Annual Survey, 2006 Edition, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 2006

Accounting Trends And Techniques, 60th Annual Survey, 2006 Edition, American Institute Of Certified Public Accountants. Federal Taxation Division

Accounting Trends and Techniques

No abstract provided.

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2006-2007 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2006

2006-2007 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2006-2007 Audit Report for Morehead State University.

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Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians. 2007 Vangermeersch Manuscript Award; 2007 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 1], Academy Of Accounting Historians Jan 2006

Contents [2006, Vol. 33, No. 1]; Statement Of Policy [2006, Vol. 33, No. 1]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 6, October/November/December 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 22 No. 3, Summer 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 3, Summer 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 22 No. 4, Fall 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2006

In Our Opinion… , Vol. 22 No. 4, Fall 2006, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians Jan 2006

Academy Of Accounting Historians: Application For 2006 Membership; Application For 2006 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians Jan 2006

In Memoriam: Celebrating The Life Of Bill Samson; Celebrating The Life Of Bill Samson; William Donald Samson (1947-2005), Academy Of Accounting Historians

Accounting Historians Journal

Bill, we will miss thee.

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Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli Jan 2006

Digitizing The Accounting Historians Journal: A Short History, Royce D. Kurtz, David K. Herrera, Stephanie D. Moussalli

Accounting Historians Journal

The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.

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From Ticking To Clicking: Changes In Auditing Techniques In Britain From The 19th Century To The Present, Derek Matthews Jan 2006

From Ticking To Clicking: Changes In Auditing Techniques In Britain From The 19th Century To The Present, Derek Matthews

Accounting Historians Journal

The purpose of this article is to detail and explain the changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also …

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Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand Jan 2006

Accounting Representation And The Slave Trade: The Guide Du Commerce Of Gaignat De L'Aulnais, Cheryl S. Mcwatters, Yannick Lemarchand

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …

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America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier Jan 2006

America's Railroad Depreciation Debate, 1907 To 1913: A Study Of Divergence In Early 20th Century Accounting Standards, Jan Richard Heier

Accounting Historians Journal

In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because the railroads felt they were already recognizing physical depreciation through the current system. The ICC, however, was looking at the concept of economic depreciation to match the cost of equipment with revenue over the life of the asset in much the same way that industry was beginning to account for its fixed assets. Such economic depreciation, it was felt, would give the rate-setting ICC more …

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R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke Jan 2006

R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke

Accounting Historians Journal

A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history lodes in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving …

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F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West Jan 2006

F.E. Vigars' Station Book-Keeping: A Specialist Australian Text Enabling The Adaptation And Transfer Of Accounting Technology, Garry D. Carnegie, Peter Foreman, Brian P. West

Accounting Historians Journal

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early ­specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest ­Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is …

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Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie Jan 2006

Roaring Nineties: A Comment On The State Of Accounting History In The United States, Garry D. Carnegie

Accounting Historians Journal

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled "The Roaring Nineties: Accounting History Comes of Age, specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting's past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized.

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Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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