Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood...
Partnership -- India -- History;Commercial law -- India -- History;Vedas
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of...
Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger;...
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...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
Textile industry -- Accounting;Cost accounting -- History
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in...
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord...