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...
Bentley, Harry C. (Harry Clark), 1877-1967;Sterrett, Joseph Edmund, 1870-1934;Mason, Perry Empey, 1899-1964;Montgomery, Robert Hiester, 1872-1953
Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.
Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting...
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg,...
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895...
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...
Subtitles are: Household Economy as Factory Economy; Business Cycles; Depreciation; Inflation and Stabilized Accounting; Income Tax Law; Business Budgets; Uniform CPA Examinations Prepared by American Institute of Accountants; Actuarial Mathematics...
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by...
Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988,...
An error was made in printing Figures 1 and 2 of “The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business.” The front page of the article and the corrected figures are printed on the following pages. The editors...
World Congress of Accounting Historians (5th : 1988 : Sydney : Australia)
Writing now in the autumn of the Northern Hemisphere — and looking back a few short weeks to Sydney and the Fifth World Congress of Accounting Historians — it all seems so distant but ever more memorable. The efforts of Murray Wells, Alan...
Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an...
This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
Kohler, Eric Louis, 1892-1976;Springer, Durand W.;Andersen, Arthur Edward, 1885-1947;American Association of University Instructors of Accounting
A quick summary of Eric L. Kohler's observations, participation, and survival in the midst of dynamic undercurrents during the 1920's and early 1930's, featuring the reform work of Durand W. Springer, Arthur Andersen, and the American Association...
Affleck, Thomas, 1812-1868. The Cotton Plantation Record and Account Book
Cotton growing -- Accounting
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require...
