The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and...
As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, Index to the Accounting Review 1926-1978, price list for Academy...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
The rather extensive and complex collection of accounting and related materials of the East India Company may be viewed in four distinct periods. Paradoxically, the first period (1600-1663) is marked by an absence of account books. The second...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of...
Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education...
Accounting -- Study and teaching;New York School of Accounts
Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that...
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Working Paper Series, Schmalenbach & After, Accounting History Classics Series, A History of Accounting in...
Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer...
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This...
The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst...
Boston Manufacturing Company;Lawrence Manufacturing Company;Textile Industry -- Accounting;Cost accounting -- History;Waltham System
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli;...
