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;...
Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A...
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...
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the...
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; United States. Congress. Joint Committee on Tax Evasion and Avoidance; United States. Congress. Senate. Committee on Finance;
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; Bridges, Styles, 1898-1961; Burke, Edward R. (Edward Raymond), 1880-1968; Pound, Dean Roscoe; Thomas, Berkley; Taxation; Taxation...
Looking at signatures on tax petitions; stamped: 'proof.'
Barnett, Ross R. (Ross Robert), 1898-1987; Mississippi -- Economic conditions
Article about Governor Ross Barnett's boast that his administration accumulated the highest-ever total of tax revenue of any Mississippi governor's administration
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; United States. Congress. Joint Committee on Tax Evasion and Avoidance;