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...
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
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.
Bibliographical citations -- Evaluation;Agency (Law);Commercial agents -- Study and teaching
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social...
Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
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...
Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
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...
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...
The first book on the subject of budgeting, and the first textbook on managerial accounting, were both authored by James O. McKinsey, a professor at the University of Chicago. He was also one of the main contributors to the development of...
Ashanti (Kingdom) -- Politics and government;Finance, public -- Ashanti (Kingdom)
Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries. Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the...
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...
Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez...
Accounting -- Standards -- United States -- History;American Institute of Accountants
This paper traces the development of the "sixth rule," the last of the six rules which the membership of the American Institute of Accountants approved at the 1934 annual meeting. The sixth rule appeared suddenly in the Report of the Special...
International Congress on Accounting (1st : 1904 : St. Louis)
The International accounting congresses, which are held every five years, are numbered under the assumption that the first such international gathering was the one held in St. Louis in 1904. In this paper, the question is raised whether this 1904...
