We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.
Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...
Entrepreneurship -- Great Britain -- History -- 19th Century;Cost Accounting -- History
This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Account books -- History
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in...
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst...
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
Grain milling -- History;Accounting -- Grain Milling -- History;Smith, William D.
In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and...
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...
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...
Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
