Recently added articles from Accounting History:

The origins of auditor liability to third parties under United States common law

May 01, 2008; Baker, C Richard; Prentice, Deborah ... Abstract This article traces the origins of auditor liability to third parties under United States common law, with a particular emphasis on the role of Benjamin Cardozo as Chief Judge of the New York Court of Appeals in the period from 1917 to 1932. Prior to the Ultramares decision, ...

Pacioli and humanism: pitching the text in Summa Arithmetica

May 01, 2008; McCarthy, Patricia; Sangster, Alan; Stoner, Greg ... Abstract Despite the wide cross-disciplinary influence of Fra' Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa), it has been criticized as being both difficult to read and written in a mixture of bad Italian and bad Latin; but, paradoxically, ...

Editorial

May 01, 2008; Carnegie, Garry; West, Brian ... This issue features four articles on a diverse range of topics and a variety of time periods, two book reviews and a report on the fifth Accounting History International Conference (5AHIC), which was successfully held in Banff in August 2007. Scholars of articles appearing in the issue are ...

More than a numbers game: a brief history of accounting

May 01, 2008; Napier, Christopher ... More than a numbers game: a brief history of accounting Thomas A. King John Wiley & Sons, Hoboken, NJ, 2006, xiii and 242 pp. Tom King is a US Certified Public Accountant who worked for Arthur Andersen, gained an MBA from the Harvard Business School, and has extensive business ...

Report: The fifth Accounting History International Conference

May 01, 2008; Buhr, Nola ... The fifth Accounting History International Conference was held at The Banff Centre in Banff, Alberta, Canada from 9 to 11 August 2007. Judging by the number of paper submissions and delegates, interest in this conference series is growing. There were 97 papers submitted for the parallel ...

Promise fulfilled: the history of the accounting discipline at the University of Melbourne, 1925-2004

May 01, 2008; West, Brian ... Promise fulfilled: the history of the accounting discipline at the University of Melbourne, 1925-2004 Geoff Burrows Melbourne: Melbourne University Publishing, 2006, xv and 280 pp. As detailed by its author, the genesis of the book was a casual query at a departmental Christmas party ....

The biblical jubilee: old wineskin for a new wine?

May 01, 2008; Moerman, Lee ... Abstract In the Biblical Old Testament a religious framework, Jubilee Law, provides a mandated procedure for dealing with the indebted Hebrew and his property.1 Emerging from Mosaic Law, this framework is based on alternative perspectives of stewardship and societal economic ...

Mary Addison Hamilton, Australia's first lady of numbers

May 01, 2008; Cooper, Kathie ... Abstract The name Mary Addison Hamilton (Addie) does not appear in any of the recorded histories of the accounting profession in Australia even though there is ample evidence to suggest that she is deserving of such a place. Addie was one of the first women to achieve membership of one ...