His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895...
This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
Professor Arnold J. Toynbee, one of the most outstanding intellectual figures of our time, died in October at the age of eighty-six. His vast erudition, accompanied with astonishing industry and magnificent style, made him a prolific writer on...
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...
Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard...
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...
Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2)...
Titles of announcements include: Working papers inaugurated; Chatfield to speak at 2nd annual meeting; Second annual business meeting of The Academy, August 20th; Academy incorporates; New Orleans reminders; Membership increases; Meeting agenda,...
Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...
Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J....
Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete...
As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October...
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)
