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It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts Jan 1975

It's About Time: Pathways To A New Vista Of Accountancy's Past, Gary John Previts

Accounting Historians Journal

Indeed the challenges facing accounting historians--namely to initiate meaningful applications of quantitative analysis, to recapture a "lost century" of accounting history and to build toward a more complete literature about the history of accounting thought and development--will come to be met in time.


Common Costs And Business Decisions: An Historical Note, Basil S. Yamey Jan 1975

Common Costs And Business Decisions: An Historical Note, Basil S. Yamey

Accounting Historians Journal

Almost contemporaneously with The Wealth of Nations, a treatise on bookkeeping and accounts was published which shows a lucid awareness of several cost issues, especially of the futility of attempting to allocate common or joint cost. This book is Robert Hamilton's An Introduction to Merchandise.


Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik Jan 1975

Profiles, Edward James Gurry, Barbara Dubis Merino, Roscoe Eugene Bryson, Anthony T. Krzystofik

Accounting Historians Journal

Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.


Announcement [1975, Vol. 2, Nos. 1-4] Jan 1975

Announcement [1975, Vol. 2, Nos. 1-4]

Accounting Historians Journal

Announcements are: List of Working Papers Series; Advertisements for Selected Classics of Bookkeeping and The History of Accounting, A Reprint Collection; Third Annual Business Meeting; Papers received; Nomination Notice; Brochure available; Dues notice; Business historians meet; Teaching accounting history?; Publication; SEAAA meet; International meeting; Academy events; Can you help????; 2nd congress set for 1976; Johnson to edit reviews; Annual meeting.


It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni Jan 1975

It Is Up To Us: Arnold J. Toynbee, Vahe Baladouni

Accounting Historians Journal

Professor Arnold J. Toynbee, one of the most outstanding intellectual figures of our time, died in October at the age of eighty-six. His vast erudition, accompanied with astonishing industry and magnificent style, made him a prolific writer on numerous and disparate subjects--ranging from works on the Armenian genocide of 1915 to his well-known twelve-volume work, A Study of History. Alongside his scholarly achievements, Toynbee worked for his government during both World Wars and was a member of the British delegation to the Paris peace conferences in 1919 and 1945.


Biography And Accounting History, William Baker Flowers Jan 1974

Biography And Accounting History, William Baker Flowers

Accounting Historians Journal

Biography as a type of accounting history is worthy of research effort. However, it is very important that the researcher realize that he is undertaking a formidable task. The biographer should study the basic psychological and behavioral patterns of personalities and become familiar with them.


Reflections On The Uses Of Accounting History, S. Paul Garner Jan 1974

Reflections On The Uses Of Accounting History, S. Paul Garner

Accounting Historians Journal

Garner reflects on the value of accounting history upon the occasion of the establishment of the Academy of Accounting Historians.


Hazy History: Fact And Folklore In Accounting, Gary John Previts Jan 1974

Hazy History: Fact And Folklore In Accounting, Gary John Previts

Accounting Historians Journal

The object of all this review of historical apocrypha is really quite simple - historical statements made by non-historians, in particular, must be challenged by historians.


Challenges Facing Teachers Of Accounting History, Edward Peragallo Jan 1974

Challenges Facing Teachers Of Accounting History, Edward Peragallo

Accounting Historians Journal

This article represents observations on the problem of how one goes about introducing accounting history, particularly in a beginning course.


Electronic Methodology: Accounting Oral And Visual History, Alfred Robert Roberts Jan 1974

Electronic Methodology: Accounting Oral And Visual History, Alfred Robert Roberts

Accounting Historians Journal

Electronic devices enable today's historian to gather and preserve unique event data which should become historically significant.


Summaries Of Papers Presented At The First International Accounting History Symposium, Richard H. Homburger, Hermann Kellenbenz, Rosa-Elizabeth Gassmann Jan 1974

Summaries Of Papers Presented At The First International Accounting History Symposium, Richard H. Homburger, Hermann Kellenbenz, Rosa-Elizabeth Gassmann

Accounting Historians Journal

Summary of two papers: State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers, by Hermann Kellenbenz; Survey of the Development of Auditing in Germany, by Rosa-Elizabeth Gassmann


Unexpected Accounting?, Orville R. Keister Jan 1974

Unexpected Accounting?, Orville R. Keister

Accounting Historians Journal

From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.


Old Wine: The New Harvard Bottle, Gary John Previts Jan 1974

Old Wine: The New Harvard Bottle, Gary John Previts

Accounting Historians Journal

Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost.


Fasbing: Abracadabra Again?, Gary John Previts Jan 1974

Fasbing: Abracadabra Again?, Gary John Previts

Accounting Historians Journal

The release of the report of the Study Group on the Objectives of Financial Statements--the Trueblood Committee Report--in October, 1973, has begun to set in motion a chain of events and will likely be the initial step in a significant episode of accounting history.


Profiles, A. N. Mosich, James R. Morton, William Robert Smith, Stephen A. Zeff Jan 1974

Profiles, A. N. Mosich, James R. Morton, William Robert Smith, Stephen A. Zeff

Accounting Historians Journal

Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.


Book Reviews [1974, Vol. 1, Nos. 1-4], Kenneth S. Most, Marc J. Epstein, Turgut Var, Hugh Hughes Jan 1974

Book Reviews [1974, Vol. 1, Nos. 1-4], Kenneth S. Most, Marc J. Epstein, Turgut Var, Hugh Hughes

Accounting Historians Journal

Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J. Epstein; Michael Chatfield, A History of Accounting Thought Reviewed by Turgut Var; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes.


Announcement [1974, Vol. 1 Nos. 1-4] Jan 1974

Announcement [1974, Vol. 1 Nos. 1-4]

Accounting Historians Journal

Titles of announcements include: Working papers inaugurated; Chatfield to speak at 2nd annual meeting; Second annual business meeting of The Academy, August 20th; Academy incorporates; New Orleans reminders; Membership increases; Meeting agenda, August 20th; Nominations; Brochure available; Humor? Help!; Ad hoc committees formed; Hall of Fame adds R.M.T.; Academy awards; Officials elected at second meeting; Copies of by-laws available; Membership information


Now And Then: Your Role In The Academy, Gary John Previts Jan 1974

Now And Then: Your Role In The Academy, Gary John Previts

Accounting Historians Journal

The Academy of Accounting Historians has been formed to provide a vehicle for academicians and practitioners throughout the world to further their study in the many aspects of the evolution of accountancy. In order to successfully accomplish this goal The Academy must receive support from each member.


Other Features Jan 1974

Other Features

Accounting Historians Journal

Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages


Now And Then: Your Role In The Academy, Gary John Previts Jan 1974

Now And Then: Your Role In The Academy, Gary John Previts

Accounting Historians Journal

The Academy of Accounting Historians has been formed to provide a vehicle for academicians and practitioners throughout the world to further their study in the many aspects of the evolution of accountancy. In order to successfully accomplish this goal The Academy must receive support from each member.


Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes] Jan 1974

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes


International Accounting History Symposium, Alfred Robert Roberts Jan 1974

International Accounting History Symposium, Alfred Robert Roberts

Accounting Historians Journal

During the period October 8-12, 1970, representatives of nearly twenty national accounting groups met in Brussels for the First International Congress of Accounting Historians.