Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A...
Textile industry -- Accounting;Cost accounting -- History
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in...
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...
Freeman, Samuel, 1743-1831. The Town Officer;Municipal finance -- Accounting
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and...
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
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...
Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
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...
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings...
Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
Leonard, Jerris (Jerris G.) 1931-2006; Mitchell, John N. (John Newton), 1913-1988; United States. Dept. of Justice. Civil Rights Division; Nixon, Richard M. (Richard Milhous), 1913-1994; Civil rights; Apportionment (Election law) -- Mississippi;...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his Sister M recounting the bloody summer campaign of 1861 and October 4th offensive against General Meade; mentions adequate food and clothing, but a lack of tents; describes army life for their acquaintances.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister repenting the decision to volunteer against the wishes of his recently-deceased mother; describes ample foodstuffs and Christmas in the camp.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister M. acknowledge receipt of her letters; prophesies battles at Murfreesborough and on the Rappahannock once the weather clears; dismisses rumors of demoralized Union army; expects war to go on for up to...
Confederate States of America. Army -- Equipment; Troop movements; Gaines' Mill, Battle of, Va, 1862; Seven Days' Battles, Va., 1862;
Concerning near constant marching; need for water and long lines; went to visit Gaines Mill; Seven Days Battle; Union General John Pope; maps of Virginia; worries about home
Slaves; Slavery; Skirmishing; Rumor -- United States -- History -- Civil War, 1861-1865; Confederate States of America. Army -- Social conditions; Lee, Robert E. (Robert Edward), 1807-1870;
Uneasy as he has not heard from home lately; he hears rumors of skirmishing; he is still in camp near Winchester and it is very quiet, although quite cold, especially without tents; hope to get orders soon to go to Winter Quarters; mentions having...
College integration -- Mississippi -- Oxford; Meredith, James, 1933-; University of Mississippi -- History; Mississippi Institutions of Higher Learning;
Telegram from Attorney General Robert F. Kennedy regarding Meredith's arrival in Oxford and stating that any refusal to enroll Meredith would be in violation of District Court, the Court of Appeals and the Supreme Court. Dr. Verner S. Holmes was a...
