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- Accounting Historians Journal, 1992, Vol. 19, no. 1
- Academy of Accounting Historians
- Using historical annual reports in teaching: Letting the past benefit the present
- Corporation reports -- Study and teaching;Financial statements -- Study and teaching;Accounting -- Study and teaching
- In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting...
- Academy of Accounting Historians
- Historical review of the accounting treatment of research and development costs
- Research, industrial -- Accounting
- This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules...
- Academy of Accounting Historians
- 1991 Accounting Hall of Fame induction: Raymond J. Chambers
- Chambers, R.J. (Raymond J.), 1917-
- 1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and...
- Academy of Accounting Historians
- Reviews [1992, Vol. 19, no. 1]
- Books -- Reviews
- Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
- Academy of Accounting Historians
- Accounting Historians Journal, 1992, Vol. 19, no. 2
- Academy of Accounting Historians
- Special preface Second World Congress of Accounting Historians banquet address
- Accounting -- History
- I have been asked several times why I started the study of Accounting history. It was for personal reasons and without further motivation. Yet since an answer was due to the question, I found four reasons: a scientific one, a cultural one, a...
- Academy of Accounting Historians
- Introduction of "Arabic" numerals in European accounting
- 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...
- Academy of Accounting Historians
- Zwei Pfadfinder
- Accounting -- Study and teaching
- About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...
- Academy of Accounting Historians
- Government/business synergy: Early American innovations in budgeting and cost accounting
- Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
- This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
- Academy of Accounting Historians
- Income smoothing in accounting and business literature prior to 1954
- 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...
- Academy of Accounting Historians
- Reviews [1992, Vol. 19, no. 2]
- Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings...
- Academy of Accounting Historians
- Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott
- 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...
- Academy of Accounting Historians
- Accounting Historians Journal, 1974-1976, Vol. 1-3
- Accounting -- History
- Academy of Accounting Historians
- AICPA Professional Standards: Accounting and Review Standards as of June 1, 1982
- Accounting -- Standards -- United States;Financial statements -- United States;
- AICPA historical collection
- Year-book (Twenty-first Anniversary) Constitution and By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at Atlantic City, N. J., October twentieth--Twenty Second, Nineteen Hundred and Eight
- American Association of Public Accountants;
- AICPA historical collection
- AICPA Professional Standards: Accounting and Review Standards as of June 1, 1983
- Accounting -- Standards -- United States;Financial statements -- United States;
- AICPA historical collection
- Year-book (twenty-third Anniversary). Officers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at the Hotel Astor, New York City, October 17, 18, 19, and 20, 1910
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-fourth anniversary). Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in San Francisco, California, September 19th, 20th, and 21st, 1911.
- American Association of Public Accountants;
- AICPA historical collection
- AICPA Professional Standards: Accounting and Review Standards as of June 1, 1984
- Accounting -- Standards -- United States;Financial statements -- United States;
- AICPA historical collection

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