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.
Books reviewed are: Reflections OF A RenaissanceScholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur...
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
Contemporary Accounting Research;Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology
Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles...
Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of...
Accounting Hall of Fame (Ohio State University. Fisher College of Business);Anthony, Robert Newton, 1916-
Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
Accounting -- History;Accounting -- Study and teaching
The object of all this review of historical apocrypha is really quite simple - historical statements made by non-historians, in particular, must be challenged by historians.
Sweeney, Henry W. (Henry Whitcomb), b. 1898-;Schmalenbach, E. (Eugen), 1873-1955;Mahlberg, Walter;Accounting -- Effect of inflation on
In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as "usually quite...
Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...
Gold mines and mining -- Accounting -- History;Silver mines and mining -- Accounting -- History;Consolidated Virginia Mining Company;California Mining Company;Portland Mining Company
This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's...
Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
