Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices....
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...
East India Company;Financial statements -- England -- History
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by...
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and...
Capitalists and financiers;Accounting;Accounting as a profession
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me,...
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.
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....
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...
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...
Japan’s rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of...
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...
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...
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...
The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial...
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2)...
Contemporary Accounting Research;Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology
Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles...
