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...
Announcements include Hourglass Award and table of contents for Accounting and Business Research autumn 1988, Journal of Accounting Education fall 1988, Accounting, Auditing and Accountability 1988 Vol. 1, no.2, Accounting and Finance Nov. 1988,...
Salvador de Solózano, Bartolomé, 1544-1596;Accounting -- Spain -- History
Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and...
Bentley, Harry C. (Harry Clark), 1877-1967;Sterrett, Joseph Edmund, 1870-1934;Mason, Perry Empey, 1899-1964;Montgomery, Robert Hiester, 1872-1953
Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
East India Company;Financial statements -- England -- History
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...