Recently added articles from Accounting Historians Journal:
An analysis of publishing patterns in accounting history research in Italy, 1990-2004.(Report)
Jun 01, 2008; ... Abstract: In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to "map" the variety of approaches and issues of the discipline in different geographical settings so as to make international ...
The development of accounting in Europe in the era of scientific management: the Italian engineering conglomerate, Ansaldo, 1918-1940.(Report)
Jun 01, 2008; ... Abstract: Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy. Following ...
Early books on investing at the dawn of modern business in America.(Report)
Jun 01, 2008; ... Abstract: The purpose of this study is to enhance understanding of early investment practices and the role financial and other information played in those practices. The primary method employed is to examine early books on investing published in the U.S. Early authors described stock ...
The market for Luca Pacioli's Summa Arithmetica.(Report)
Jun 01, 2008; ... Abstract: This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail--the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this ...
The ledger of Ann Dewitt Bevier (1762-1834), early American Estate manager and mother.(Essay)
Jun 01, 2008; ... Abstract: The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand ...
State and local government accounting in 19th century America: a review of the literature.(Report)
Jun 01, 2008; ... Abstract: Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary ...
Patterns of prejudice: social exclusion and racial demarcation in professional accountancy in Kenya.(2006 Vangermeersch Award Winner)(Report)
Dec 01, 2007; ... Abstract: Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed ...
Accountants in the British census.(Report)
Dec 01, 2007; ... Abstract: Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers ...
King John's tax innovations--extortion, resistance, and the establishment of the principle of taxation by consent.(Report)
Dec 01, 2007; ... Abstract: The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, ...
Academy of accounting historians.
Dec 01, 2007; ... The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Harms Martin W. Schoenfeld Scholarship in Accounting History, 2008. The purpose of the scholarship is to encourage and support research on the history of accounting by doctoral ...
An analysis of the evolution of research contributions by The Accounting Review, 1926-2005.(Report)
Dec 01, 2007; ... Abstract: In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation ...
The geography and ideology of accounting: a case study of domination and accounting in a sugar refinery in Australasia, 1900-1920.(Case study)
Dec 01, 2007; ... Abstract: This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the ...
Lyman Mills and its encounter with public accountants' inventory costing circa 1920.(Report)
Dec 01, 2007; ... Abstract: This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was ...
The SEC preempts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales.(Securities and Exchange Commission)
Jun 01, 2007;
The end of betterment accounting: a study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983.
Jun 01, 2007;
Early cost accounting practices and private ownership: the silk factory company of Portugal, 1745-1747.
Jun 01, 2007;
The emergence of mechanical accounting in the U.S., 1880-1930.
Jun 01, 2007;
The printing of Pacioli's Summa in 1494: how many copies were printed?(Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita)
Jun 01, 2007;
Maurice Stans' views on social responsibility in the accounting profession.
Jun 01, 2007;
Straw men and old saws--an evidence-based response to Sy & Tinker's critique of accounting history.(INTERFACES)(Essay)
Jun 01, 2007; ... Abstract: In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of "archivalism" and empiricism in light of irrefutable arguments against these "antiquarian epistemes." While tempted to lambaste S&T's article as unfettered social ...