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 ...
Accounting for the stamp act crisis.
Dec 01, 2008; ... In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was ...
Contributions of Joseph Hardcastle to accounting theory.
Dec 01, 2008; ... Abstract: Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of ...
An analysis of the bursars' accounts at Durham Cathedral Priory, 1278-1398.
Dec 01, 2008; ... Abstract: This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period from the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and ...
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 ...