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...
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...
Inventories -- Taxation -- Law and legislation -- United States
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions...
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...
Accounting Hall of Fame (Ohio State University. Fisher College of Business);Accountants -- United States -- Biography
The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Administrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring...
New Orleans Savings Bank;Banks and banking -- Accounting;Banks and banking -- Louisiana -- History;Account books -- History
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic...
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...
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...
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...
Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
Titles of announcements include: Working papers inaugurated; Chatfield to speak at 2nd annual meeting; Second annual business meeting of The Academy, August 20th; Academy incorporates; New Orleans reminders; Membership increases; Meeting agenda,...
In Australia, Adolf Alexander Fitzgerald (1890-1969) was the outstanding accounting figure of his time. Practitioner, academic, lecturer, writer and editor, researcher, advisor to governments and active participant in many economic, financial and...
Wheat -- Prices -- Peru -- History;Bakers and bakeries -- Accounting;Bakers and bakeries -- Peru -- Lima -- History
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of...
Boatbuilding -- Accounting;Boatbuilding -- Costs;Canoes and canoeing -- Costs;Rushton, J. Henry;Cost accounting -- History
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building...
