Corporation reports -- Study and teaching;Financial statements -- Study and teaching;Accounting -- Study and teaching
In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting...
This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules...
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...
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1
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...
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...
Henry Rand Hatfield (1866-1945) was one of the early leaders of accounting education in American universities and perhaps the earliest individual most well known for his efforts in accounting history. The tribute includes a translation of Zwei...
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...
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...
I have prepared a sketch of my father as a person rather than as a teacher of accounting, a university administrator and an author of textbooks and numerous articles in accounting journals. Hopefully this will be of help to those who did not know...
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
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 friend Mr. Norman about camp life; discusses act of Congress offering 60 days furlough and bounty for two-year reenlistment; mentions large union fleet below batteries on the Potomac; inquires about his girl.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister describing the spread of smallpox in Goldsboro; insists on his family being vacinated; considers his wounded side to be improving; remarks on widespread hopes for an early peace.
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...
