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- Profiles
- Moxey, Edward Preston, 1881-;McDonald, John, 1841-1904;Soule, George, 1834-1926;Graham, Willard J. 1897-
- Biographical sketches of 4 accountants: Edward P. Moxey, Jr. By Adolph Matz; John McDonald By Harvey Mann; George Soule By Vahe Baladouni; Willard J. Graham By R. E. Ziegler.
- Academy of Accounting Historians
- 1947 French Accounting Plan: Origins and influences on subsequent practice
- Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
- The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the...
- Academy of Accounting Historians
- Exploratory study of early empiricism in U.S. accounting literature
- Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology;Empiricism
- Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting...
- Academy of Accounting Historians
- History of pooling of interests: Accounting for business combinatons in the United States
- Consolidation and mergers of corporations -- Accounting;Accounting -- Standards -- United States
- This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related...
- Academy of Accounting Historians
- Accounting Historians Journal, 1992, Vol. 19, no. 2
- Academy of Accounting Historians
- Special preface Second World Congress of Accounting Historians banquet address
- Accounting -- History
- I have been asked several times why I started the study of Accounting history. It was for personal reasons and without further motivation. Yet since an answer was due to the question, I found four reasons: a scientific one, a cultural one, a...
- Academy of Accounting Historians
- Introduction of "Arabic" numerals in European accounting
- 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...
- Academy of Accounting Historians
- Analysis of The Town Officer (1791-1815): The earliest American treatise on municipal accounting?
- 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...
- Academy of Accounting Historians
- Australian attempt to internationalize accounting professional organizations
- 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...
- Academy of Accounting Historians
- Income smoothing in accounting and business literature prior to 1954
- Income accounting -- History;Financial statements -- History
- The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
- Academy of Accounting Historians
- Reviews [1992, Vol. 19, no. 2]
- 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...
- Academy of Accounting Historians
- Accounting Historians Journal, 1974-1976, Vol. 1-3
- Accounting -- History
- Academy of Accounting Historians
- Year-book (Twenty-second Anniversary). Offers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at Denver, Colorado, October 18, 19, 20, 21, Nineteen Hundred and Nine
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (twenty-third Anniversary). Officers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at the Hotel Astor, New York City, October 17, 18, 19, and 20, 1910
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-fourth anniversary). Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in San Francisco, California, September 19th, 20th, and 21st, 1911.
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-fifth anniversary). Officers, Committees, Trustees and Members. Proceedings of the Annual meeting in Chicago, September 16th, 17th, 18th, and 19th, 1912, ...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book, 1912-1913,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Boston, September 16th, 17th, and 18th, 1913...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1913-1914,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Washington, September 15th, 16th, and 17th, 1914...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1914-1915, Officers, Committees, Trustees and Meeting at Seattle, Washington, September 21, 22, and 23, 1915...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1917, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 18 and 19, 1917...
- American Institute of Accountants
- AICPA historical collection

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