The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated...
Auditing -- United States -- History;Railroads -- Accounting -- History
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads...
Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a...
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
Taylor, Frederick Winslow, 1856-1915;Cost accounting -- History
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the...
Jones, Thomas, 1804-1889;Foster, Benjamin Franklin, ca. 1803-1859
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and...
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...
Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith;...
Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles...
Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the...
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial...
Accounting -- Examinations, Questions, etc. -- History;Institute of Chartered Accountants in England and Wales -- History
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is...
Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its...
Dissertations abstracted are: Money and Clientship in the Ancient Irish Laws by Marilyn Eleanor Gerriets; The Use of Accounting Records of the Harden General Store 1860-1900 to Study Price Fluctuations, Barter and Changes in Consumption by Bobby...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
