Search Results - "The Accounting historians journal"

Reflections on Biography in Accounting History by Black, William H.

“…Discussion of the role of biography and biographical analysis in the study of accounting history…”
Get full text

The Early Practices of Financial Statements Formation in Medieval Italy by Kuter, Mikhail, Gurskaya, Marina, Andreenkova, Angelina, Bagdasaryan, Ripsime

“…In 1494, Luca Pacioli was the first to describe the accounting statements that he called the "bilancio del libro" and "summa summarum" While the "bilancio del…”
Get full text

The Search for Order in Municipal Administration: Herman A. Metz and the New York City Experience, 1898–1909 by McDonough, Ryan P., Miranti, Paul J., Schoderbek, Michael P.

“…This paper examines the administrative and accounting reforms coordinated by Herman A. Metz around the turn of the 20th century in New York City. Reform…”
Get full text

The Past, Present, and Future of Accounting History by Matthews, Derek

“…This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently…”
Get full text

"The Past, Present, and Future of Accounting History": A Comment on the State of Accounting History by Carnegie, Garry D.

“…This response to the recent contribution by Matthews (2019) entitled "The Past, Present, and Future of Accounting History" specifically deals with the issues…”
Get full text

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer by Doron, Michael, Baker, C. Richard, Zucker, Kiren Dosanjh

“…This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to…”
Get full text

Early Internal Control Practices in the United States Army and the Evolution of Internal Control Practices in Businesses by Bowlin, William F.

“…This research analyzes, via an examination of documents from a frontier fort, Fort Abercrombie, Dakota Territory, the internal controls the U.S. Army had in…”
Get full text

The AAUIA From 1916-1920: How The AAUIA Contributed to the Early Developments of Accounting Education by Hornok, Emily K., Flesher, Dale L.

“…This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting…”
Get full text

Asset Impairment and Depreciation before the 15th Century by Kuter, Mikhail, Gurskaya, Marina, Andreenkova, Angelina, Bagdasaryan, Ripsime

“…This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was…”
Get full text

Lies, Sex, and Suicide: Teaching Fundamental Accounting Concepts with Sordid Tales from the Seamier Side of Accounting History by Badua, Frank

“…The Academy of Accounting Historians has as its motto the Latin proverb praetera illuminet postera, the past illuminates the future. It is an apt motto in many…”
Get full text

Accounting Practices Concerning the Boris Family Business in Brazil: 1882-1896 by Coutinho e Silva, Adolfo Henrique, Rezende, Amaury José, Dalmácio, Flávia Zóboli, Cosenza, José Paulo

“…The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as "Casa…”
Get full text

The Unintended Consequences of Tax Policy: How Mississippi's "Ad Valorem" Tax Structure Led to Environmental Devastation by Black, William H.

“…This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the…”
Get full text

Calculating Engine Designed by Charles Babbage by Russ, Robert W., Vorholt, Marcia

“…Many credit Charles Babbage (1791-1871) as the father of the computer. A copy of the American Magazine of Useful and Entertaining Knowledge, which originally…”
Get full text

The Accounting Buck by Herda, David N.

Get full text

INTRODUCTION: SALMAGUNDI: A MIXTURE OR ASSORTMENT—A POTPOURRI by Black, William H.

Get full text

Salmagundi: A Mixture or Assortment—A Potpourri by Black, William H.

Get full text

Accounting History Research Topics—An Analysis of Leading Journals, 2006-2015 by Spraakman, Gary P., Quinn, Martin

“…This paper analyzes and categorizes published research papers in three specialist accounting history journals—Accounting History, The Accounting Historians…”
Get full text

Australians and New Zealanders Taking Their Accounting Doctorate in the United States: 1960s to 2018 by Zeff, Stephen A.

“…This is a compilation of Australians and New Zealanders taking their accounting doctorate in the United States…”
Get full text

Culture versus Structure: A Critical Perspective on the Role of Culture in Tax Evasion by Hutchinson, Robert

“…Culture is a somewhat nebulous term, particularly in the context of accounting scholarship. Historically, it has been offered as a factor to explain many…”
Get full text

Oleo, Whiskey, and Cigars: How William Henry Osborn Implemented the 1913 Federal Income Tax by Stolberg, Mary M.

“…Many scholars have chronicled the long political and legal battle that led to ratification of the 16th Amendment on February 25, 1913. However, none have…”
Get full text