Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of...
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...
Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education...
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...
Communicating analytical and explanatory notions via examples is largely dependent upon characterization of popular knowledge. Analogies are but one of the important ways of conveying "meaning" in an expression.
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
International Accounting History Symposium;Comite International des historians de la comptabilite
During the period October 8-12, 1970, representatives of nearly twenty national accounting groups met in Brussels for the First International Congress of Accounting Historians.
lt takes a long time for an editor to have a noticeable effect on the contents of a publication such as The Accounting Historians Journal. The Accounting Historians Journal has demonstrated standards of accounting scholarship and intellectual...
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
Accounting -- Peru -- History;Quipu -- History;Incas -- Accounting
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the...
The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in...
Boston Manufacturing Company;Lawrence Manufacturing Company;Textile Industry -- Accounting;Cost accounting -- History;Waltham System
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that...
Cost accounting -- Great Britain -- History;Entrepreneurship -- Great Britain -- History
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting...
Sharecroppers -- Legal status, laws, etc.;Contracts -- New Hampshire
Sharecropper agreement found in wastebook and customers' ledger dated January 1824 to November 1835. The ledger originally belonged to Abner Barden a hatter of Richmond, New Hampshire and is now in the Accounting Collection, Rare Book Room,...
Entrepreneurship -- Great Britain -- History -- 19th Century;Cost Accounting -- History
This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity...
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,...
Italian merchants' accounts of the late 14th century often contained a special account for the allotment of a portion of the profits for charity. Francesco di Marco Datini's ledger contained such an account in which he recorded his gifts, both in...
