Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete...
The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the...
As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October...
Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
L.N. Dantzler Company;Dantzler (L.N.) Company;Ten Mile Lumber Company;Native Lumber Company;Taxation -- United States -- Law and Legislation;Financial statements -- History
The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence...
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and...
Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost.
Hammurabi, King of Babylonia;Code of Hammurabi;Commercial Law -- Babylonia
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.
Books reviewed are: LaCapra, Dominick.—History Criticism. and Porter, Dale L. The Emergence of the Past-A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and...
Accounting Hall of Fame (Ohio State University. Fisher College of Business);Anthony, Robert Newton, 1916-
Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.
Accounting -- History -- Bibliography;Journal of Accountancy
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for...
Municipal finance -- Accounting -- History;Nau, Carl Henry, 1867- -- Portraits;Portraits -- Nau, Carl Henry, 1867-
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is...
Voluntary health agencies -- Accounting -- Standards -- United States;Charities -- Accounting -- Standards -- United States
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the...
Accounting -- History;Accounting -- Study and teaching
The object of all this review of historical apocrypha is really quite simple - historical statements made by non-historians, in particular, must be challenged by historians.
Cost accounting -- History;Renold Chains Limited;Church, A. Hamilton (Alexander Hamilton), 1866-1936;Robotics
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
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...
Accounting -- Effect of inflation on;Income accounting
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out...
