1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and...
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...
Henry Rand Hatfield (1866-1945) was one of the early leaders of accounting education in American universities and perhaps the earliest individual most well known for his efforts in accounting history. The tribute includes a translation of Zwei...
Freeman, Samuel, 1743-1831. The Town Officer;Municipal finance -- Accounting
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and...
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...
About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...
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...
I have prepared a sketch of my father as a person rather than as a teacher of accounting, a university administrator and an author of textbooks and numerous articles in accounting journals. Hopefully this will be of help to those who did not know...
We are now able to date the origin of bookkeeping through the fortunate discovery of a specimen drawn up at the end of the 11th century or in the first decade of the 12th century by a Pisan shipbuilder to record expenditures incurred in the...
Meredith, James, 1933-; Johnson, Paul B., 1916-1985; College integration -- Mississippi -- Oxford; University of Mississippi -- History; Miles, William T.; Photojournalism; Mississippi -- History;
Miles' description: A few days later on Tuesday morning (I believe) Lt. Gov. Paul Johnson is shown arriving to turn Meredith back for the second time in Oxford. Driver of the car is Sam Ivy, head of the Identification Bureau of the MHSP. As the...
Meredith, James, 1933-; Johnson, Paul B., 1916-1985; Barnett, Ross R. (Ross Robert), 1898-1987; College integration -- Mississippi -- Oxford; University of Mississippi -- History; Miles, William T.; Photojournalism; Mississippi -- History;
Miles' description: At first we thought Johnson had been Barnett�s back up and the story was given that Ross couldn�t make it in time to refuse Meredith�s admission to Ole Miss. A friend of mine who had a drug store in Calhoun City said that...
Meredith, James, 1933-; Johnson, Paul B., 1916-1985; Barnett, Ross R. (Ross Robert), 1898-1987; College integration -- Mississippi -- Oxford; University of Mississippi -- History; Miles, William T.; Photojournalism; Mississippi -- History;
Miles' description: At first we thought Johnson had been Barnett�s back up and the story was given that Ross couldn�t make it in time to refuse Meredith�s admission to Ole Miss. A friend of mine who had a drug store in Calhoun City said that...
Dye, Brad; Gartin, Carroll; Mississippi. Legislature. Senate; Johnson, Paul B., 1916-1985; Winter, William F.; Newman, Buddy; Gambling -- Law and legislation; Bodron, Ellis; Educational law and legislation; Separation of powers; Roads --...
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his mother concerning the guarding of batteries on the Potomac; states the probability of an attack on Manassas; describes the battle at Leesburg; asks after blankets and clothes.
