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.
Douglas, William O. (William Orville), 1898-1980;Securities and Exchange Commission;United States. Securities and Exchange Commission;Financial statements -- History
As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC...
This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these...
Ashanti (Kingdom) -- Politics and government;Finance, public -- Ashanti (Kingdom)
Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries. Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the...
International Congress on Accounting (1st : 1904 : St. Louis)
The International accounting congresses, which are held every five years, are numbered under the assumption that the first such international gathering was the one held in St. Louis in 1904. In this paper, the question is raised whether this 1904...
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...
Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of...
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.