Recently added articles from Accounting Historians Journal:
Internationalizing the French auditing profession.
Jun 01, 2009; ... Abstract: The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, ...
Accountants' responsibility for the information they report: an historical case study of financial information.
Jun 01, 2009; ... Abstract: This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed ...
Professional leadership and oligarchy: the case of the ICAEW.
Dec 01, 2008; ... Abstract: This paper examines the difficulty, of achieving representative and effective governance of a professional body. The collective studied for this purpose is the Institute of Chartered Accountants in England and Wales (formed 1880) which, throughout its existence, has possessed the ...
A letter from a teenage accounting clerk in 1846: a hidden voice in a micro-history of modern public accountancy.
Dec 01, 2008; ... Abstract: The purpose of this paper is to demonstrate use of archival material to access a hidden voice in accounting history and provide social context in the form of a biographical micro-history of public accountancy. The archival material is a letter written in 1846 by a Scottish ...
A study of the impact of special interest groups on major tax reform: agriculture and the 1913 income tax law.
Dec 01, 2008; ... Abstract: Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were ...