Accountants -- Professional ethics -- Standards -- United States
For the purpose of this book I shall assume, what I believe to be the case, that there can be no doubt at all of the professional standing of accountancy. In the treatment of the questions which will be considered it seems best to take the various...
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...
Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
Books -- Conservation and repair;Manuscripts -- Conservation and repair
The accounting historian's part in the wider preservation (i.e., keeping of old documents) is to conduct a campaign to persuade people?? this include librarians who are forced to prune their stocks of material through lack of space?? to destroy old...
Accounting -- Japan -- History
Bookkeeping -- Japan -- History
Double-entry bookkeeping is believed to have originated in mediveal Italy and, as it developed, writers on the subject such as Luca Pacioli helped spread the system to the rest of Europe in the paths of Italian trade. In those countries there were...