We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.
The Academy of Accounting Historians has been formed to provide a vehicle for academicians and practitioners throughout the world to further their study in the many aspects of the evolution of accountancy. In order to successfully accomplish this...
Accounting -- Effect of inflation on;Income accounting
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out...
Cost accounting -- History;Renold Chains Limited;Church, A. Hamilton (Alexander Hamilton), 1866-1936;Robotics
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
Voluntary health agencies -- Accounting -- Standards -- United States;Charities -- Accounting -- Standards -- United States
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the...
American Institute of Certified Public Accountants
The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community...
Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.
Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost.
Biography as a type of accounting history is worthy of research effort. However, it is very important that the researcher realize that he is undertaking a formidable task. The biographer should study the basic psychological and behavioral patterns...
Financial Accounting Standards Board;Study Group on the Objectives of Financial Statements;Trueblood Report
The release of the report of the Study Group on the Objectives of Financial Statements--the "Trueblood Committee Report"--in October, 1973, has begun to set in motion a chain of events and will likely be the initial step in a significant episode of...
Defliese, Philip L.;Accounting Hall of Fame (Ohio State University. Fisher College of Business)
Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)
