Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...
Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The...
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...
Dissertations abstracted are: The Development of Accounting Principles for Business Combinations, 1932-1973 by Wesley Andrews; Government Regulations and Professional Pronouncements: A Study of the Securities and Exchange Commission and the...
Books reviewed are: Raymond de Roover, Business, Banking, and Economic Thought in Late Medievel and Early Modern Europe Reviewed by Edwin Bartenstein; O. ten Have (translated by A. van Seventer), The History of AccountancyReviewed by Kathryn C....
Onko ten Have's contribution to the literature on accounting history is especially important because of the otherwise scant coverage of the accounting development in the Low Countries during the 17th and 18th centuries. Other writings of this...
Books -- Conservation and repair;Manuscripts -- Conservation and repair
The accounting historian's part in the wider preservation (i.e., keeping of old documents) is to conduct a campaign to persuade people?? this include librarians who are forced to prune their stocks of material through lack of space?? to destroy old...
Accounting -- Japan -- History
Bookkeeping -- Japan -- History
Double-entry bookkeeping is believed to have originated in mediveal Italy and, as it developed, writers on the subject such as Luca Pacioli helped spread the system to the rest of Europe in the paths of Italian trade. In those countries there were...
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the...
Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
Textile industry -- Accounting;Cost accounting -- History
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in...
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
