As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, Index to the Accounting Review 1926-1978, price list for Academy...
Dissertations abstracted are: Money and Clientship in the Ancient Irish Laws by Marilyn Eleanor Gerriets; The Use of Accounting Records of the Harden General Store 1860-1900 to Study Price Fluctuations, Barter and Changes in Consumption by Bobby...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
Accounting -- New Zealand -- Study and teaching;Accounting -- New Zealand -- History
University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Cost accounting -- History
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures...
Dissertations abstracted are: Investor Experience in Corporate Bonds, 1950-1974 by Robert James Hartl; Private External Borrowing: The Brazilian Experience by Alkimar Ribeiro Moura; The Politics of the Municipal Debt Structure in New York City by...
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This...
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst...
Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli;...
Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to...
Cost accounting -- Great Britain -- History;Entrepreneurship -- Great Britain -- History
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Industrial management -- History;Cost accounting -- History
Many have suggested that scientific management had a direct influence on the development of standard costing. This paper examines the relationship between these concepts in broad terms. While it is concluded that no direct relationship exists...
