Capitalists and financiers;Accounting;Accounting as a profession
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me,...
1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow)and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio...
Academy of Accounting Historians -- History;Matthews, David -- Portraits;Portraits -- Matthews, David;Previts, Gary John -- Portraits;Sweeney, Robert B. -- Portraits;Portraits -- Previts, Gary John;Portraits --Sweeney, Robert B.;Roberts, Alfred...
This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these...
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
Reckoning boards;Tallies;Accounting machines -- History
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent...
Kuhn, Thomas S. Structure of Scientific Revolutions;Paradigms (Social sciences);Accounting -- History
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn’s The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent...
Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost...
Bentley, Harry C. (Harry Clark), 1877-1967;Sterrett, Joseph Edmund, 1870-1934;Mason, Perry Empey, 1899-1964;Montgomery, Robert Hiester, 1872-1953
Biographical sketches of Harry Clark Bentley by Edward James Gurry; Joseph E. Sterrrett by Barbara Dubis Marino; Perry Mason by Roscoe Eugene Bryson, Jr.; Robert Hiester Montgomery by Anthony T. Krzystofik.
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg,...
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H....
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...
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895...
New Orleans Savings Bank;Banks and banking -- Accounting;Banks and banking -- Louisiana -- History;Account books -- History
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic...
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by...
