Books reviewed are: LaCapra, Dominick.—History Criticism. and Porter, Dale L. The Emergence of the Past-A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and...
Gold mines and mining -- Accounting -- History;Silver mines and mining -- Accounting -- History;Consolidated Virginia Mining Company;California Mining Company;Portland Mining Company
This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's...
Castillo, Diego del. Tratado de Cuentas;Executors and administrators -- Spain -- Accounting -- History;Estates -- Spain -- History
This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
Pacioli, Luca, ca. 1445-1517;Pacioli, Luca, ca. 1445-1517 -- Portraits;Portraits -- Pacioli, Luca, ca. 1445-1517
This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches...
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...
Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
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...
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In...
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...
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...
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...
Nonprofit organizations -- Accounting -- Standards -- United States;Finance, public -- Accounting -- Standards -- United States
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness...
Auditing -- History;Dicksee, Lawrence Robert, 1864-1932. Auditing;Montgomery, Robert Hiester, 1872-1953. Auditing
Audit emphasis this century has swung away from chasing entries through the books to values being "fairly presented" and then back again. Now, however, what was "chasing entries through the books" has become "verifying internal controls." This...
Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
