1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow)and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio...
Anecdotes;Accounting -- History -- Bibliography;Accounting -- History -- Correspondence
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these...
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....
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg,...
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H....
Inventories -- Taxation -- Law and legislation -- United States
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions...
This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require...
Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
Cost Accounting -- History;Hamilton, Robert, 1743-1829. Introduction to Merchandise
Almost contemporaneously with The Wealth of Nations, a treatise on bookkeeping and accounts was published which shows a lucid awareness of several cost issues, especially of the futility of attempting to allocate common or joint cost. This book is...
Books reviewed are: Reflections OF A RenaissanceScholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur...
Wheat -- Prices -- Peru -- History;Bakers and bakeries -- Accounting;Bakers and bakeries -- Peru -- Lima -- History
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of...
