Tithes -- History;Bible -- Criticism, interpretation, etc.
This article shows that the concept of income measurement goes back at least to Biblical times. The institution of tithing is examined and is seen to imply a concept of income.
Taylor, Frederick Winslow, 1856-1915;Cost accounting -- History
We respond to those issues that M. C. Wells raised in his comments on our article. We found that his comments on the association of scientific management and cost accounting, and on Taylor's historical role in cost accounting were debatable, and...
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...
May, George Oliver, 1875-1961;Paton, William Andrew, 1889-1991
The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst...
Gezel, Willem van;Accounting -- Study and teaching
Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of...
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...
