Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the...
Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology;Empiricism
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting...
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
Quakers -- Massachusetts -- West Falmouth;Church finance -- Accounting;Account books -- History
The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince...
Consolidation and mergers of corporations -- Accounting;Accounting -- Standards -- United States
This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related...
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
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl;...
I have been asked several times why I started the study of Accounting history. It was for personal reasons and without further motivation. Yet since an answer was due to the question, I found four reasons: a scientific one, a cultural one, a...
Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
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...
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...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings...
Auditing -- Standards -- United States;Audited financial statements -- Standards -- United States;Financial statements -- Auditing -- Standards;Auditors' reports --Standards -- United States;
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by — 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of...
