Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders...
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...
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...
Financial statements -- Standards -- History;Accounting -- Standards -- History
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts...
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies...
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by...
Accounting -- History;Accounting -- History -- Research;Accounting -- History -- Bibliography
Over 200 books and articles on accounting history published 1969-1977 are listed in an annotated bibliography and assessed in Part I. Part II makes the following suggestions for future research: (i) more bibliographies (ii) influence of the...
Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research...