Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...
Boatbuilding -- Accounting;Boatbuilding -- Costs;Canoes and canoeing -- Costs;Rushton, J. Henry;Cost accounting -- History
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require...
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by...
Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis...
Moxey, Edward Preston, 1881-;McDonald, John, 1841-1904;Soule, George, 1834-1926;Graham, Willard J. 1897-
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.
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...
