The following pages were not included in the bound volume used for scanning: January, pages 3, 4, 9, 10; March, pages 5, 6, 7, 8; June, pages 5, 6, 7, 8. These were probably advertising inserts. Also, the December issue was not in the bound...
United States. Armory (Springfield, Mass.);Labor costs -- Accounting;Managerial accounting -- History
The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory...
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares...
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and...
Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and...
Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and...
Anecdotes;Accounting -- History -- Bibliography;Accounting -- History -- Correspondence
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
Bentley, Harry C. (Harry Clark), 1877-1967;Sterrett, Joseph Edmund, 1870-1934;Mason, Perry Empey, 1899-1964;Montgomery, Robert Hiester, 1872-1953
Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.
Salvador de Solózano, Bartolomé, 1544-1596;Accounting -- Spain -- History
Until very recently almost nothing was known about the life of Bartolomé Salvador de Solórzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and...
Japan’s rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of...
Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an...
