The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins &...
Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices....
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...
Anecdotes;Accounting -- History -- Bibliography;Accounting -- History -- Correspondence
Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages
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...
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....
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...
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.
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.
Accounting -- History -- Methodology;Academy of Accounting Historians. Committee on Goals and Objectives
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...
Human Capital -- Accounting;Human Resources -- Accounting
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...
An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the...
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...
I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is...
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...
The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean...
