Assets (Accounting);Financial statements -- History;Corporations -- Accounting -- History
Early SEC filings for 110 corporations listed on the New York Stock Exchange are used to summarize the extent and accounting treatment of asset revaluations during the period 1925-1934. The findings, considered with a brief review of the relevant...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External...
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,...
Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting...
Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The...
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor,...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...
Bribery -- History;Accounting -- Moral and Ethical Aspects
In the late nineteenth century The Accountant reported on a case where the auditors looked at the mattery of bribery "straight in the face" and disclosed the illegal payments in the audit certificate. However, subsequent discussion of the...
Cost Accounting -- History;Church, A. Hamilton (Alexander Hamilton), 1866-1936
The influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects...
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...
Announcements include: advertisements for the following monographs, The History of Accounting, Selected Classics in the History of Bookkeeping, Evolution of Accounting in Canada, History of Accountancy, Reference Chronology of Events..., Evolution...
Dissertations abstracted are: Perspectives on the "Objectives of Financial Statements" by Robert Bloom; Robert M. Trueblood, CPA: The Consumate Professional by Roscoe Bryson; Robert H. Montgomery: A Pioneer Leader of American Accounting by Alfred...
Books reviewed are: (1) Rollo G. Silver, Publishing in Boston, 1726-57, The Accounts of Daniel Henchman, Reviewed by William Holmes. (2) J. Gambino and John R. Palmer, Management Accounting in Colonial America, Reviewed by Edward N. Coffman. (3) An...
