In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed...
Sweeney, Henry W. (Henry Whitcomb), b. 1898-;Schmalenbach, E. (Eugen), 1873-1955;Mahlberg, Walter;Accounting -- Effect of inflation on;Graves, Oliver Finley
Graves [1987] very competent and well-documented descriptions of Mahlberg’s and Schmalenbach’s Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major...
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
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...