Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
Business -- History -- Study and teaching;Business education;Accounting education;Management education
Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Cost accounting -- History
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures...
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...
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor,...
Moxey, Edward Preston, 1881-;McDonald, John, 1841-1904;Soule, George, 1834-1926;Graham, Willard J. 1897-
Biographical sketches of 4 accountants: Edward P. Moxey, Jr. By Adolph Matz; John McDonald By Harvey Mann; George Soule By Vahe Baladouni; Willard J. Graham By R. E. Ziegler.
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of "true cost", resulting in...
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...
