This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics...
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: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard...
An error was made in printing Figures 1 and 2 of “The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business.” The front page of the article and the corrected figures are printed on the following pages. The editors...
Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an...
This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial...
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2)...
Accountants -- Biography;American Technical Society. Accountancy and Business Management
A list of the forty-six accountants who were authors or consultants for the seven volume encyclopedia--Accountancy and Business Management published by the American Technical Society in 1909.
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...
Cost Accounting -- History;Hamilton, Robert, 1743-1829. Introduction to Merchandise
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...
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,...
The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.
Accounting -- Standards -- History;Accounting -- Study and teaching
Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the...
In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and...
Wheat -- Prices -- Peru -- History;Bakers and bakeries -- Accounting;Bakers and bakeries -- Peru -- Lima -- History
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of...
Anecdotes -- Accounting;Accounting -- History -- Bibliography
Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages
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...
