Dissertations abstracted are: Accounting for Inflation: German Theory of the 1920s by Oliver Finley Graves; The Evolution of French Accounting Thought As Reflected By The Successive Uniform Systems (Plans Comptables Généraux by Anne Fortin; The...
Over the centuries, control has expanded from its origins as a specialized accounting technique to cover many forms of regulatory activity in any area and its emphasis has expanded from that of ex post accountability to include ex ante planning and...
This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these...
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....
Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
East India Company;Corporations -- Accounting -- England;Financial statements -- England -- History
The first archival period (1600-1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and...
Financial statements -- Brazil;Accounting -- Effect of inflation on;Inflation (Finance) -- Brazil
Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world—Brazil. The history...
Accounting Historians Journal;Authorship -- Style manuals;English language -- Rhetoric
Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that...
Finance, public -- Georgia -- History;Verelst, Harman;Colonial administrators -- Accounting
Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to...
Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders...
Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez...
John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet....
Medicine -- Practice -- Accounting;Account books -- History
This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and...
