Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord...
Abstracts for the following dissertations are provided: The Effect of Scientific Management on the Development of the Standard Cost System by Marc Epstein. The Archive of Laches: Prosperous Farmers of the Fayum in the Second Century by Whitney S....
Accounting firms -- United States -- History;Accounting -- United States -- History -- 20th century
This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their...
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 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...
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...
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...
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...
Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
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...
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...
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...
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 naming dead, dismembered, and missing comrades. Writes of Lee's defeat of Burnsides at Fredricksburg and a wide determination to win the war; mentions cheap, plentiful food.
