The following pages were not included in the bound volume used for scanning: January, pages 3, 4, 9, 10; March, pages 5, 6, 7, 8; June, pages 5, 6, 7, 8. These were probably advertising inserts. Also, the December issue was not in the bound...
Basic Magnesium Incorporated;Magnesium mines and mining -- Costs
This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war...
Hechstetter, Daniel, the Younger, 1565?-1640;Copper mines and mining -- Costs;Account books -- History;Mines Royal Company
The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an...
United States. Armory (Springfield, Mass.);Labor costs -- Accounting;Managerial accounting -- History
The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory...
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...
Capitalists and financiers;Accounting;Accounting as a profession
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me,...
Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and...
Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and...
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.
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
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...
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost...
This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
