Sweeney, Henry W. (Henry Whitcomb), b. 1898-;Schmalenbach, E. (Eugen), 1873-1955;Mahlberg, Walter;Accounting -- Effect of inflation on
In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as "usually quite...
Accounting -- Effect of inflation on;Income accounting
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out...
International Accounting History Symposium;Comite International des historians de la comptabilite
During the period October 8-12, 1970, representatives of nearly twenty national accounting groups met in Brussels for the First International Congress of Accounting Historians.
Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...
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...
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...
Nonprofit organizations -- Accounting -- Standards -- United States;Finance, public -- Accounting -- Standards -- United States
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central...
This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that...
Financial statements -- Standards -- History;Accounting -- Standards -- History
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts...
Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in...
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by...
