Attest function (Auditing) -- Standards -- United States;Stockbrokers -- Accounting -- Standards -- United States;Securities -- United States;Year 2000 date conversion (Computer systems);
Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar...
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares...
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....
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...
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895...
This article outlines the lives and background of the main writers who were active in the 18th century period of ’scottish Ascendancy’ in accounting texts. The impressive publications produced by this group are detailed and the question of why...
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...
