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Articles 841 - 870 of 892
Full-Text Articles in Taxation
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Accounting Historians Journal
The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Accounting Historians Journal
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
Calf Path, Author Unknown
Calf Path, Author Unknown
Accounting Historians Journal
The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.
Other Features, Academy Of Accounting Historians
Other Features, Academy Of Accounting Historians
Accounting Historians Journal
Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Profiles, Adolph Matz, Harvey Mann, Vahe Baladouni, Richard E. Ziegler
Profiles, Adolph Matz, Harvey Mann, Vahe Baladouni, Richard E. Ziegler
Accounting Historians Journal
Biographical sketches of 4 accountants: Edward P. Moxey, Jr. By Adolph Matz; John McDonald By Harvey Mann; George Soule By Vahe Baladouni; Willard J. Graham By R. E. Ziegler.
Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Human Resource Accounting: An Historical Perspective, J. David Spiceland, Hilary C. Zaunbrecher
Accounting Historians Journal
Recent years have witnessed the emergence of numerous treatises on the relative merits of human resource accounting. While the unprecedented pervasiveness of human resource literature suggests that the topic is new to our era, the debate itself is by no means novel. Indeed, the concept of human resource accounting is deeply rooted in the history of economic thought.
Doctoral Research [1976, Vol. 3, Nos. 1-4], Hans Johnson
Doctoral Research [1976, Vol. 3, Nos. 1-4], Hans Johnson
Accounting Historians Journal
Abstracts for the following dissertations are provided: The Effect of Scientific Management on the Development of the Standard Cost System by Marc Epstein. The Archive of Laches: Prosperous Farmers of the Fayum in the Second Century by Whitney S. Bagnall; Lukens, 1850-1870: A Case Study in the Mid-Nineteenth Century American Iron Industry by Julian C. Skaggs; Historical Development of Human Resources as a Value in Financial Accounting by Joseph E. Krebs; An Economic Survey of the Early Byzantine Church by William N. Zeisel, Jr.; The Professionalization of Public Accounting in America: A Comparative Anlysis of the Contributions of Selected Practitioners …
Digging In Boston's Accounting Dumps, William Holmes
Digging In Boston's Accounting Dumps, William Holmes
Accounting Historians Journal
New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even indexed. The author gives several brief examples taken from a History of Accounting in Massachusetts which the Massachusetts Society of CPAs will sponsor for publication late in 1976.
Announcement [1976, Vol. 3, Nos. 1-4], Academy Of Accounting Historians
Announcement [1976, Vol. 3, Nos. 1-4], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A Reference Chronology ...; Evolution of Cost Accounting by S. Paul Garner; Notices; History Sessions , Atlanta AAA Meeting; Schoenfeld honored; Second World Congress of Accounting Historians; Hourglass Award; Officers and trustees; Call for papers; Translations committee; Hall of Fame induction; Journal plans; World congress; Dues and subscriptions;Journal to begin; Displays at the Second World Congress of Accounting Historians; Closeout sale; Book reviews
How Wrong Was Sombart?, Kenneth S. Most
How Wrong Was Sombart?, Kenneth S. Most
Accounting Historians Journal
Werner Sombart, a political economist of some note, was born and died in Germany. He studied law, economics, history and philosophy at the Universities of Berlin, Rome, and Pisa, and eventually became professor of economics in Berlin. The so-called "Sombart Propositions" have received considerable attention in recent accounting literature. In fact, Sombart went so far as to state that the introduction of accounting was of the highest importance for the development of capitalism, and clearly, such perception deserves special study.
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson
Accounting Historians Journal
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short History of Accountants and Accountancy, Reviewed by Kenneth O. Elvik; Osamu Kojima, Historical Studies of Double Entry Bookkeeping, Reviewed by Richard H. Homburger; Wilmer L. Green, History and Survey of Accountancy, Reviewed by Horace R. Givens; Doris Langley Moore, Lord Byron Accounts Rendered, Reviewed by Hans Johnson; Arthur Andersen & Co., The First Sixty Years 1913-1973, Reviewed by S. J. Lambert; Haskins & Sells: Our First …
Old St. Nick Or Yule Mythology, Author Unknown
Old St. Nick Or Yule Mythology, Author Unknown
Accounting Historians Journal
Brief history of the tradition of Santa Claus.
Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson
Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson
Accounting Historians Journal
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, reviewed by M. C. Wells; Thomas J. Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience, reviewed by Paul Frishkoff; William Woodruff, America's lmpact on the World: A Study of the Role of the United States in the World Economy, 1750-1970, reviewed by Robert MacKenzie;Janet Pryce-Jones, (compiler) and R. H. Parker, (annotator), …
Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin
Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin
Accounting Historians Journal
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2) major upheavals of the international monetary system, (3) run-away inflation with significant differences in the inflation rates of various countries, (4) relatively minor international operations in comparison with today's multitude of significant multinational business linkages, and (5) a perception of international operations as being "foreign"-in the original sense of that word-to U. S. companies.
Speculation On The Origins Of Accounting, F. M. W. Hird
Speculation On The Origins Of Accounting, F. M. W. Hird
Accounting Historians Journal
A speculative historical or anthropological overview of the prehistory and early history of accounting from Cro-Magnon through the thirteenth century.
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir
Accounting Historians Journal
The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule-making efforts of the Accounting Principles Board. At this early juncture in the FASB's tenure, it seem appropriate for those interested in accounting history to: (1) consider the possibilities for their participation in the on-going work of the FASB; and (2) take note of the sources …
In All My Years, Eric Louis Kohler
In All My Years, Eric Louis Kohler
Accounting Historians Journal
A quick summary of Eric L. Kohler's observations, participation, and survival in the midst of dynamic undercurrents during the 1920's and early 1930's, featuring the reform work of Durand W. Springer, Arthur Andersen, and the American Association of University Instructors of Accounting.
Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy
Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy
Accounting Historians Journal
Franklin's autobiography contains an interesting reference to the "knowledge of accounts." An extract from Chapter VI, Self-Educuation, of the autobiography is quoted.
Interim Report Of The Research Committee, Konrad W. Kubin
Interim Report Of The Research Committee, Konrad W. Kubin
Accounting Historians Journal
The Research Committee was charged to establish topics and relative priorities for sponsored and personal historical research over the short term (3 to 5 years) such that the widest benefit would accrue to the accounting discipline. Appropriate methodologies for research in accounting history were also to be identified and evaluated.
Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson
Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson
Accounting Historians Journal
Abstracts of: The Behavioral Implications of the Stewardship Concept and Its Effects on Financial Reporting by Rosita Chen; Product Costing Under Conditions of Idle Plant Capacity by Edwin Bartenstein; The Impact of Blue-sky Regulations on the New Issues Market for Corporate Securities: Implications and Evidence by Courtenay Stone.
Other Features
Accounting Historians Journal
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.
In All My Years, Oswald Nielsen
In All My Years, Oswald Nielsen
Accounting Historians Journal
Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and practicing sectors of the accounting profession. Certain conspicuous aspects of these transitions will be reviewed here, more in terms of the broad facets without strict recognition of the overlaps in their chronology.
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Accounting Hall Of Fame, Thomas Junior Burns
Accounting Hall Of Fame, Thomas Junior Burns
Accounting Historians Journal
The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Administrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. This year the 35th accountant has been elected to the Hall.
History And Human Nature, Leonard Spacek
History And Human Nature, Leonard Spacek
Accounting Historians Journal
Speech given by Leonard Spacek on the occasion of his induction into the Accounting Hall of Fame.
Who Was Who In Accounting In 1909?, Williard E. Stone
Who Was Who In Accounting In 1909?, Williard E. Stone
Accounting Historians Journal
A list of the forty-six accountants who were authors or consultants for the seven volume encyclopedia -- Accountancy and Business Management published by the American Technical Society in 1909
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Historical Studies In Recent Years In Japan, Kojiro Nishikawa
Accounting Historians Journal
Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite peculiarly in the modern nation of Japan. Yet Japanese accounting historians have not directed a great deal of their research toward these matters perhaps because they consider them too provincial. Nonetheless it would appear that more Japanese accounting scholars must accept the challenge of doing research into these matters in the years to come.
For Example...The Value Of Pretending, Gary John Previts
For Example...The Value Of Pretending, Gary John Previts
Accounting Historians Journal
Communicating analytical and explanatory notions via examples is largely dependent upon characterization of popular knowledge. Analogies are but one of the important ways of conveying "meaning" in an expression.
In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove
In All My Years: Economic And Legal Causes Of Changes In Accounting, George Hillis Newlove
Accounting Historians Journal
Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics for Accountants.