Entrepreneurship -- Great Britain -- History -- 19th Century;Cost Accounting -- History
This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity...
Accounting -- Study and teaching;Accounting -- History
A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special...
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....
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
Auditing -- United States -- History;Railroads -- Accounting -- History
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads...
This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.
Financial statements -- History;Cash flow -- Accounting -- History
Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and...
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...
