Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals...
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...
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A...
Blues singer and guitarist Big Bill Broonzy (1893-1958) was a major figure in Chicago in the 1930s and '40s and brought his music to European audiences in the early 1950s. Alan Lomax, who held Broonzy in high esteem, as did many of his colleagues,...
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.
Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the...
This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with...