New Orleans Savings Bank;Banks and banking -- Accounting;Banks and banking -- Louisiana -- History;Account books -- History
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic...
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by...
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...
This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
Affleck, Thomas, 1812-1868. The Cotton Plantation Record and Account Book
Cotton growing -- Accounting
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has...
Books reviewed are: Reflections OF A RenaissanceScholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur...
Boatbuilding -- Accounting;Boatbuilding -- Costs;Canoes and canoeing -- Costs;Rushton, J. Henry;Cost accounting -- History
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building...
The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the...
Defliese, Philip L.;Accounting Hall of Fame (Ohio State University. Fisher College of Business)
Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of...
Biography as a type of accounting history is worthy of research effort. However, it is very important that the researcher realize that he is undertaking a formidable task. The biographer should study the basic psychological and behavioral patterns...
Hammurabi, King of Babylonia;Code of Hammurabi;Commercial Law -- Babylonia
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.
International Accounting History Symposium;Bookkeeping -- Germany -- History;Auditing -- Germany -- History
Summary of two papers: State of Bookkeeping in Upper Germany at the Time of the Fuggers and Welsers, by Hermann Kellenbenz; Survey of the Development of Auditing in Germany, by Rosa-Elizabeth Gassmann
Accounting -- History -- Bibliography;Journal of Accountancy
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for...
Municipal finance -- Accounting -- History;Nau, Carl Henry, 1867- -- Portraits;Portraits -- Nau, Carl Henry, 1867-
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is...
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...
Accounting -- Effect of inflation on;Income accounting
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out...
