May, George Oliver, 1875-1961;Paton, William Andrew, 1889-1991
The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.
Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
DR Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a...
Discounted cash flow;Valuation;Shelton Iron and Steel Company;Shelton Collieries and Ironworks;Shelton Iron, Steel and Coal Company
In 1889 the Shelton Iron, Steel and Coal Company Limited was incorporated to take over the assets and business activities of two existing companies. To guide the contracting parties in negotiating a price to be paid for the properties belonging to...
The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and...
As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the...
Goodwill (Commerce) -- Accounting -- Standards -- United States
The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional...
Accounting -- New Zealand -- Study and teaching;Accounting -- New Zealand -- History
University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early...
Turkey -- History -- Ottoman Empire, 1288-1918;Endowments -- Accounting;Charitable uses, trusts, and foundations -- Accounting;Waqf -- History
The objective of this paper is to analyze Ottoman waqfs (foundations) to determine the internal control principles followed. In order to achieve this task, extensive references have been made to an actual waqf deed, The Waqfiyah of Ahmed Pasa. The...
Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education...
This paper traces several accounting concepts in the Bible. In particular, the Bible discusses the objectives of accounting, internal control procedures and managerial accounting topics. This paper links the Bible to current accounting thought.
Accounting -- Study and teaching;New York School of Accounts
Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that...
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Cost accounting -- History
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures...
