Stories Collection

  1. Abstract: This paper examines the roles of accounting and costing in the management o...
  2. INITIAL AICPA RESEARCH EFFORTS, LEGAL REVIEWS, AND FIRM SPECIFIC EXPERIMENTATION Abs...
  3. August 15, 1996 Chicago, Illinois Citation and Response WILLIAM HENRY BEAVER Max M...
  4. PREAMBLE Rarely in life is one presented with such a luxurious gift. In 1996, the wid...
  5. Edward N. Coffman and Daniel L. Jensen, Eds., T. Coleman Andrews: A Collection of His...
  6. Abstract: The purpose of this paper is to examine the enforcement of the Texas Rules ...
  7. Ahmed Riahi-Belkaoui, Accounting, a Multiparadigmatic Science (Westport, Connecticut:...
  8. October 19,1996 Chicago, Illinois Remarks, Citation, and Response DONALD JAMES KIRK ...
  9. Abstract: This study represents part of a long-term research program to investigate t...
  10. Terry K. Sheldahl, Ed., Eighteenth-Century Book-keeping: Twelve Encyclopedia Articles...
  11. August 15, 1996 Chicago, Illinois Citation and Response CHARLES ARTHUR BOWSHER Ma...
  12. T.A. Lee, A. Bishop and R.H. Parker, Eds., Accounting History From the Renaissance to...
  13. Michael Chatfield and Richard Vangermeersch, Eds., The History of Accounting: An Inte...
  14. Abstract: An earlier article reviewed income smoothing in literature published up thr...
  15. Abstract: Two paradigmatic schools are presently exploring twentieth century accounti...
  16. Abstract: In a report issued in 1994, the Jenkins Committee advocated the integration...
  17. Abstract: Starting from the premise that ethical codes fulfil important ideological f...
  18. Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundat...
  19. David Solomons and Stephen A. Zeff, Eds., Accounting Research, 1948-1958, Volume 1, S...
  20. Robert Skidelsky, Keynes (Oxford: Oxford University Press, 1996, 136 pp., paper $7.95...
  21. Peter Booth, Management Control in a Voluntary Organization: Accounting and Accountan...
  22. R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting (Oxford: Elsevier Sc...
  23. Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Pre...
  24. Richard Mattessich, Foundational Research in Accounting: Professional Memoirs and Bey...
  25. T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pione...
  26. Abstract: In the decade following the passage of the Federal Securities Laws of 1933 ...
  27. Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Nor...
  28. Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporation...
  29. Andrew Barr, born in Urbana, Illinois, in 1901, was one of the earliest professional ...
  30. Abstract: How best to provide management with useful information about the underutili...
  31. Abstract. This is a report on an examination of translated official documents from tw...
  32. John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers (New York: Routledge...
  33. VICTORIA BEARD University of North Dakota REVIEWS OF BOOKS AND OTHER PUBLICATIONS ...
  34. He has been a catalyst of change on a world-wide basis for more than 50 years: in his...
  35. Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education (New York:...
  36. Abstract: Warren W. Nissley's intense dedication to public accounting led him to crus...
  37. Abstract: This paper presents an analysis of author productivity in The Accounting Re...
  38. A previous article Edwards and Boyns, 1992 examined the accounting records of two ve...
  39. The Cely family were London wool and wheat merchants who, in 1486, ventured into ship...
  40. INTRODUCTION The accounting literature abounds with studies of the first or early pri...
  41. INTRODUCTION This article reviews the literary and epigraphic evidence of the account...
  42. Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excus...
  43. Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounti...
  44. Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Pra...
  45. Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle fo...
  46. Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excus...
  47. Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Pra...
  48. Abstract: As far as can be established, Edward Wild's book, Bookkeeping by Double Ent...
  49. Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Histo...
  50. Prior to the twentieth century, accounting writings were primarily "how-to-do-it" tre...
  51. Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle fo...
  52. Paul Omerod, The Death of Economics (London: Faber & Faber, 1994, 230 pp., UK 6.99) R...
  53. Paul Omerod, The Death of Economics (London: Faber & Faber, 1994, 230 pp., UK 6.99) ...
  54. Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Histo...
  55. Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounti...
  56. Abstract: Previous authors have argued that Roman coinage was used as an instrument o...
  57. Abstract: This paper uses the archival records of three entities successively carryin...
  58. INTRODUCTION Initially designed is partially offset the adverse and rapidly growing i...
  59. Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy (New York: Garland Pu...
  60. The objective of this study is to evaluate the historical development of the accounti...
  61. Paul Franklin Peterson (sic) was born in a log cabin in Creal Springs, Illinois on Ma...
  62. G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Inter...
  63. An earlier version of this paper was presented at The Academy of Accounting Historian...
  64. Chris Poullaos, Making the Australian Chartered Accountant (New York: Garland Publish...
  65. Introduction(1) Today, government is the largest consumer of products and services in...
  66. Joyce M. Szabo, Howling Wolf and the History of Ledger Art, (Albuquerque: University ...
  67. Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look (New Y...
  68. Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through...
  69. INTRODUCTION Professional activity has been the subject of public scrutiny in recent ...
  70. R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions (New...
  71. INTRODUCTION Under the auspices of the Bank of Spain, during 1991 this study analyzed...
  72. In 1981, Kenneth W. Stringer became the first recipient of the Distinguished Service ...
  73. INTRODUCTION Richard T. Baker is best described as a great leader in everything he ha...
  74. I studied accountancy without ever hearing about him. I would have liked to have hear...
  75. With the signing of the Treaty of Paris in 1783, the United States acquired a vast do...
  76. Several accounting historians have analyzed the nature and influence of managerial ac...
  77. When I recently translated Luca Pacioli's treatise De Computis et Scripturis into Spa...
  78. Few would question that leadership has an effect on the goals and structure of comple...
  79. INTRODUCTION Increased individual marginal federal income tax rates have recently bee...
  80. Thus, it was that the double entry system was created in The results of research on t...
  81. INTRODUCTION The objectives of this study were to examine the accounting system pract...
  82. INTRODUCTION Parker [1989: 107-18] presented a case which showed that Medieval Jewish...
  83. This paper reports on observations of measurable changes in the form of annual report...
  84. Garry D. Carnegie Melbourne University Private Copyright Accounting History Special I...
  85. Abstract This contribution seeks to re-examine the determinants of barter accounting ...
  86. This issue of the journal features an array of contributions from authors located in ...
  87. This issue of Accounting History, the sixteenth in the New Series, is the last issue ...
  88. This issue of the journal, the fifteenth in the New Series, contains contributions on...
  89. A total of 115 delegates representing 19 countries attended the 9th World Congress of...
  90. The New Series of Accounting History has entered its seventh year. The journal enjoys...
  91. This issue follows the holding of the second Accounting History International Confere...
  92. The New Series of Accounting History has entered its sixth year. This issue features ...
  93. Auditing had moved from protecting the assets of single business proprietors to prote...
  94. These instructions cover audits of small and medium-sized concerns. In large concerns...
  95. As a reaction to the stock market crash in the fall of 1929, the Congress passed two ...
  96. To enhance the usefulness of its audit pronouncements, in 1939 the AIA did in fact is...
  97. The pamphlet goes on to say "An important factor to be considered by an accountant in...
  98. The same document then went on to adopt the second standard of fieldwork as follows. ...
  99. In an effort to clarify that there was a new emphasis in the definition of internal c...
  100. 1. Would the narrower view of internal control decrease or increase the effectiveness...
  101. In 1964, legislation passed by the Congress of the US led to a major overhaul of the ...
  102. In a reaction to the changes in the audit environment, the AICPA changed the structur...
  103. While the report was adopted unanimously, two members assented with qualifications. O...
  104. As indicated by Victor Stempf s aforementioned comments from the 1930s, confusion ove...
  105. Although SAS No.53 was issued in response to criticisms of SAS No.16, it too was the ...
  106. In 1988 the ASB issued the third "expectation gap" standard. SAS No.SS Consideration ...
  107. COSO and SAS No.78 In response to the criticisms leveled at SAS 55, in 1992, the Comm...
  108. Recent high-profile business failures and incidents of financial statement fraud have...
  109. It wasn't just a case of a few bad apples, either. Blue-chip companies with sterling ...
  110. Requires each annual report of an issuer to contain an "internal control report", whi...
  111. Summary and conclusion Though the impact of the Sarbanes-Oxley Act on audit procedure...
  112. 6. Even though the audit standards never actually required that CPAs report on the st...
  113. 20. IAASB is an independent standard setting body under the auspices of the Internati...
  114. 30. In the late 1990s, Mr Levin called for more stringent controls on the independenc...
  115. American Institute of Certified Public Accountants, (1990), Audit Guide for Considera...
  116. Federal Reserve Board, (1929), Verification of Financial Statements, Washington D.C.:...
  117. Rankin, J., (2004), "PCAOB Approves Tougher Internal Controls Standard", Accounting T...
  118. Copyright Accounting History Special Interest Group of Accounting Association of Aust...
  119. Schmitter (1985, pp.35, 39) cites four reasons for the inability of either side to im...
  120. Third, the motives of individual members within the profession are less discernable t...
  121. The proposal submitted by the Australian Accounting Standards Board (AASB) on behalf ...
  122. The APRA and ASIC as political constituents The APRA (2002) similarly criticised the ...
  123. The HIH collapse and subsequent changes to accounting practice did not, however, take...
  124. Offering stable compromises This decline in the authority of the accounting professio...
  125. The changes during the 1980s detailed above forced the accounting profession to prese...
  126. As indicated in this paper, the challenge to the authoritative influence of the accou...
  127. References AASB (Australian Accounting Standards Board), (2002), "Royal Commission's ...
  128. Clarke F. and Dean, G., (2001), Collapse Incorporated. Tales, Safeguards & Responsibi...
  129. Policy Statement 4, (2002), "International Convergence and Harmonisation Policy", Aus...
  130. Telephone: +61 (0) 417 405 399 Facsimile: +61 2 9351 6638 Email: i.abcysekcra@ccon.us...
  131. This is not the place to examine the practicality and conceptual validity of Chambers...
  132. Copyright Accounting History Special Interest Group of Accounting Association of Aust...
  133. Abstract The following review of Lou Goldberg's last work - Goldberg, L., (ed. by Lee...
  134. Introduction In his last publication before his death on 18 October 1997, Lou Goldbe...
  135. Information, contracts and agency prior to the Depression of 1893 Two major instituti...
  136. Yet, in spite of the growing array of information sources, railroad finance experienc...
  137. The charts presented in Figures 1a and 1b show how the financial structure was change...
  138. Institutional innovation: the extension of federal regulatory accounting and oversigh...
  139. While the cost-of-service arguments delayed the granting of the requested rate increa...
  140. Determination of original and replacement value of rail assets The ICC also sought to...
  141. Normative standards for evaluating financial planning and performance The 1893 collap...
  142. What then does the preceding analysis reveal about the evolution of institutions and ...
  143. The system of governance that had gradually arisen after the bankruptcies of the 189O...
  144. 1. For a critique of this simplistic portrayal of agency relationships, see Bricker a...
  145. Bonbright, J.C., (1920), Railroad Capitalization: A Study of the Principles of Regula...
  146. Galambos, L., (1983), "Technology, Political Economy and Professionalization: Central...
  147. Miranti, P.J., (1989), "The Mind's Eye of Reform: The ICC's Bureau of Statistics and ...
  148. Tufano, P., (1997), "Business Failure, Judicial Intervention, and Financial Innovatio...
  149. Abstract This study addresses the call by Carnegie and Napier (2002), for research on...
  150. Abstract Domesday Book data relating to England in the eleventh century possess many ...
  151. Abstract This contribution reviews the search for "true north" in corporate financial...
  152. Abstract This paper takes the contemporary audit expectations gap and seeks to establ...
  153. Abstract It is commonly believed that the first (full-time) professors of accounting/...
  154. Abstract The history of Chinese writing extends back more than 6000 years and the Chi...
  155. Towards the Great "Desideratum": the unification of the accounting bodies in England ...
  156. Abstract This paper examines patterns of dissemination in accounting history research...
  157. Abstract This paper introduces to the English-language literature the Aula do Com?İrc...
  158. Abstract While many recent accounting histories focus on large companies or instituti...
  159. Abstract The practice of "closing" company ledgers each year and producing annual bal...
  160. Abstract This study focuses on the implementation of capital taxation and public fina...
  161. Abstract In this study, the brief life of the Pace Phonograph Corporation, which prod...
  162. Abstract This study examines three leading US railroads during the years before the C...
  163. Over 100 delegates attended the third Accounting History International Conference tha...
  164. Abstract The late Louis Goldberg is widely regarded as a prominent founder of account...
  165. Abstract This paper analyses accounting change within a small, family-owned commercia...
  166. Abstract Historical research in accounting has recently expanded to include studies o...
  167. Abstract This study presents an historical perspective on mergers and acquisitions by...
  168. Abstract The Venerable Society of the Living and the Dead of Parma was formed in 1304...
  169. Abstract The study which follows sheds light on a little-researched area of accounti...
  170. Abstract Accounting technologies have dominated public sector management reforms and...
  171. Abstract Although New Zealand was the first country within the Commonwealth to allow...
  172. Abstract This paper examines the early-twentieth century development of shipping on ...
  173. Abstract Henry Rand Hatfield, the subject of an excellent recent biography by Steven...
  174. Abstract In 1510 the second regulation for the Trading House of the Indies of Sevill...
  175. Abstract The maturity of an academic discipline manifests itself in a variety of way...
  176. Abstract In 1927, the French employers' organisation, Cegos, named LieutenantColonel...
  177. Abstract As an accountant and economist I once believed it is natural to guide busin...
  178. Abstract The aim of this paper is to extend the current knowledge and understanding ...
  179. Abstract The "new" accounting historians that emerged from the mid-1980s characteris...
  180. A total of 45 delegates attended the second Accounting History International Conferen...
  181. Abstract This paper is a tribute to an unsung accountant, economist and engineer, wh...
  182. Abstract According to a growing body of literature, sophisticated costing techniques...
  183. Abstract This paper presents an historical analysis of the deductibility of interest...
  184. Emeritus Professor Russell Mathews died in Canberra in March 2000, aged 79 years. Rus...
  185. Abstract The establishment of government factories by the Commonwealth of Australia,...
  186. Abstract The processes of social negotiation which sanction the elevated occupationa...
  187. Abstract Under the Ancien Regime France, the collection of taxes was a matter entrus...
  188. Although postmodernists may object that the pursuit is both cynical and futile (Jenki...
  189. This issue contains four articles, a note and other contributions. The journal contin...
  190. Abstract This study involves an examination of the financial statements Of seven Bel...
  191. Abstract From the first English settlement in colonial America to the beginning of t...
  192. Abstract During the period 1985 to 1992, the major Victorian State Government (Austr...
  193. Abstract In their archival study, Roy and Spraakman (1996) found that the Hudson's B...
  194. Abstract This paper reflects upon the status of historical research in the contempor...