Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite...
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In...
Financial statements -- Standards -- History;Accounting -- Standards -- History
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts...
Pacioli, Luca, ca. 1445-1517;Pacioli, Luca, ca. 1445-1517 -- Portraits;Portraits -- Pacioli, Luca, ca. 1445-1517
This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches...
Anecdotes -- Accounting;Accounting -- History -- Bibliography
Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages
Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis...
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares...
New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even...
Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.
