The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins &...
Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly...
Basic Magnesium Incorporated;Magnesium mines and mining -- Costs
This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war...
Hechstetter, Daniel, the Younger, 1565?-1640;Copper mines and mining -- Costs;Account books -- History;Mines Royal Company
The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an...
United States. Armory (Springfield, Mass.);Labor costs -- Accounting;Managerial accounting -- History
The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory...
East India Company;Financial statements -- England -- History
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by...
Accounting -- History -- Methodology;Accounting Historians Journal
Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have...
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and...
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,...
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.
Anecdotes;Accounting -- History -- Bibliography;Accounting -- History -- Correspondence
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.
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...
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...
Abstracts of: The Behavioral Implications of the Stewardship Concept and Its Effects on Financial Reporting by Rosita Chen; Product Costing Under Conditions of Idle Plant Capacity by Edwin Bartenstein; The Impact of Blue-sky Regulations on the New...
