Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the...
Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short...
1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and...
Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...
About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
