Accounting -- Examinations, Questions, etc. -- History;Institute of Chartered Accountants in England and Wales -- History
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is...
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and...
Cost Accounting -- History;Church, A. Hamilton (Alexander Hamilton), 1866-1936
The influence of engineers on the development of cost accounting in the closing decades of last century has been well recognized. The influence of economists, the retarding effects of an obsession with industrial secrecy, and some curious effects...
The following pages were not included in the bound volume used for scanning: May, pages 5, 6; July-August, pages 5 , 6. These were probably advertising inserts.
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.
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost...
An error was made in printing Figures 1 and 2 of “The Nature and Function of Cost Keeping in a Late Nineteenth-Century Small Business.” The front page of the article and the corrected figures are printed on the following pages. The editors...
