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...
Managerial accounting -- History;Taylor, Frederick Winslow, 1856-1915;Fayol, Henri, 1841-1925;Production control -- History
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature....
Auditing -- United States -- History;Railroads -- Accounting -- History
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the...
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...
Gezel, Willem van;Accounting -- Study and teaching
Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of...
Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord...
In 1947, using his own Presto disc recording machine, Alan Lomax recorded bluesmen Big Bill Broonzy (1893-1958), Memphis Slim (1915-1988), and Sonny Boy Williamson (1914-1948) at Decca Studios in New York City, after they had given a concert at...
In 1947, using his own Presto disc recording machine, Alan Lomax recorded bluesmen Big Bill Broonzy (1893-1958), Memphis Slim (1915-1988), and Sonny Boy Williamson (1914-1948) at Decca Studios in New York City, after they had given a concert at...
Blues singer and guitarist Big Bill Broonzy (1893-1958) was a major figure in Chicago in the 1930s and '40s and brought his music to European audiences in the early 1950s. Alan Lomax, who held Broonzy in high esteem, as did many of his colleagues,...
