The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms...
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...
Municipal finance -- Accounting -- History;Nau, Carl Henry, 1867- -- Portraits;Portraits -- Nau, Carl Henry, 1867-
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is...
Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
Financial statements -- Law and legislation -- Canada;Institute of Chartered Accountants of Ontario
The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes...
Accounting -- China -- History;Accounting -- Hawaii -- History;Quipu -- History
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies...
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 -- 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...
Industrial management -- History;Cost accounting -- History
Many have suggested that scientific management had a direct influence on the development of standard costing. This paper examines the relationship between these concepts in broad terms. While it is concluded that no direct relationship exists...
