Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
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...
Taylor, Frederick Winslow, 1856-1915;Industrial management -- History;Account books -- History
Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in...
Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis,...