Bibliographical citations -- Evaluation;Agency (Law);Commercial agents -- Study and teaching
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social...
Chesapeake and Ohio Canal Company;Corporate governance -- United States;
Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting...
Rubber industry and trade -- Bolivia;Plantations -- Bolivia;l'Anson, Henri
In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's...
This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission...
Church finance;Corporations, nonprofit -- Accounting;Episcopal Church
This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is...
Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
Pacioli, Luca, ca. 1445-1517;Pacioli, Luca, ca. 1445-1517 -- Portraits;Portraits -- Pacioli, Luca, ca. 1445-1517
This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches...
We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting...
This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these...
Managerial accounting -- History;Taylor, Frederick Winslow, 1856-1915;Fayol, Henri, 1841-1925;Production control -- History
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature....
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
East India Company;Corporations -- Accounting -- England;Financial statements -- England -- History
The first archival period (1600-1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The...
