House of Brown;Brown Brothers and Company;Banks and Banking -- Accounting
This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of...
There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies...
Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J....
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought,...
Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the...
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....
East India Company;Financial statements -- England -- History
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by...
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares...
Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed...
Academy of Accounting Historians -- History;Matthews, David -- Portraits;Portraits -- Matthews, David;Previts, Gary John -- Portraits;Sweeney, Robert B. -- Portraits;Portraits -- Previts, Gary John;Portraits --Sweeney, Robert B.;Roberts, Alfred...
This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
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 International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these...
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988,...
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...
