Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
Rumor -- United States -- History -- Civil War, 1861-1865; Sherman’s March to the Sea; Secession; Southern States -- Identity; Augusta (Ga.) -- History -- 19th century; Charleston (S.C.) -- History -- 19th century;
Roberts writes that the Yankees have cut the road between Augusta and Branchville and that Sherman is threatening the worst if he is able to capture Charleston and overrun South Carolina. Roberts predicts that the Yankees will soon acknowledge...