Textile industry -- Accounting;Cost accounting -- History
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in...
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...
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...