Jones, Thomas, 1804-1889;Foster, Benjamin Franklin, ca. 1803-1859
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and...
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net...
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...
Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith;...
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's...
Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger;...
Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles...
Business -- History -- Study and teaching;Business education;Accounting education;Management education
Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings...
Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the...
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial...
Schwarz, Matth?, 1497-1574?;Account books -- History;Bookkeeping -- History
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an...
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...
Inventories -- History;Taxation -- United States -- History
The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Essays in Honour of Trevor R. Johnston, Accounting History Classics Series, Working Paper Series, price list for Academy...
Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its...
Paper -- Preservation;Periodicals -- Conservation and restoration
Many accounting documents and journals disintegrate every year due to the acidic quality of paper used in them. Using the laboratory of the Office of Preservation of the Library of Congress, certain accounting journals were analyzed for their...
Paton, William Andrew, 1889-1991;May, George Oliver, 1875-1961
A recollection of the author's contacts with his friend George Oliver May. These personal insights provide an added dimension to the previous article, "May and Paton: Two Giants Revisited," authored by Henry Francis Stabler and Norman X. Dressel.
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.
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.
