Accountants -- Biography;American Technical Society. Accountancy and Business Management
A list of the forty-six accountants who were authors or consultants for the seven volume encyclopedia--Accountancy and Business Management published by the American Technical Society in 1909.
Boatbuilding -- Accounting;Boatbuilding -- Costs;Canoes and canoeing -- Costs;Rushton, J. Henry;Cost accounting -- History
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building...
This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the...
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...
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...
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...
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...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An...
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...
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...
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...
Dissertations abstracted are: An Examination of the Role of Eric Louis Kohler in the Development of the Accounting Profession by Nancy Kay Adams Humma; Abuse of Power: New York City and the Formation of Municipal Law, 1846-1866 by Jeffrey Wood...
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the...
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
