Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete...
As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October...
Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
Financial Accounting Standards Board;Study Group on the Objectives of Financial Statements;Trueblood Report
The release of the report of the Study Group on the Objectives of Financial Statements--the "Trueblood Committee Report"--in October, 1973, has begun to set in motion a chain of events and will likely be the initial step in a significant episode of...
Biography as a type of accounting history is worthy of research effort. However, it is very important that the researcher realize that he is undertaking a formidable task. The biographer should study the basic psychological and behavioral patterns...
Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting...
Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.
Accounting -- History -- Bibliography;Journal of Accountancy
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for...
American Institute of Certified Public Accountants--History
In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and...
Voluntary health agencies -- Accounting -- Standards -- United States;Charities -- Accounting -- Standards -- United States
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the...
Cost accounting -- History;Renold Chains Limited;Church, A. Hamilton (Alexander Hamilton), 1866-1936;Robotics
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting...
This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting...
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...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The...
