Articles Directory

Stories Collection

The clock is not merely a means of keeping track of the hours, but of synchronizing t...
. . . reinforced through the various mechanisms of the management control system: (i)...
Industrialization gives us not only work and many other good things; it gives us the ...
People have asked me how is it that so important a subject has been so little studied...
REFERENCES Andersen, M. (1998), "Accounting History Publications, 1995/6," Accounting...
Goody, J. (1968), "Time: Social Aspects," International Encyclopaedia of Social Scien...
McCloskey, D. (1981), "1780-1860: A Survey," in Floud, R. and McCloskey, D. (eds.) Th...
Voth, H. J. (2000), Time and Work in England, 1750-1830 (Oxford: Clarendon Press, OUP...
Traditional and Critical: The dichotomy between "traditional" and "critical" accounti...
Certain developments of the late 1990s indicate that traditional historians may be mo...
At the other end of the spectrum, traditionalists have also been accused of "antiquar...
Prominent in critical action is the power of accounting as an enabler, "to act as a f...
HISTORICAL PARADIGMS Much of the investigation of the origins of accounting practices...
During the 90s, economic-rationalist historians mobilized in defense of the paradigm'...
Traditional historians of a Neoclassical persuasion have joined the critique of Fouca...
The hope has been expressed by traditional and critical researchers alike that the gu...
Carnegie and Napier [1996, p. 8], in attempting a balanced view, also provided a cari...
traditionalist cannot be critical of capitalism or the status quo, but because the pr...
2) In some cases, the referenced publications do not constitute an author's most valu...
We conclude this sub-section by mentioning two other topics, one archival and one met...
Other special issues with particular reference to accounting history included the AH ...
The nineties proved to be a highly productive time for scholarship in accounting hist...
At the start of the nineties, accounting history was strong in the U.S. and enjoyed g...
4 We are indebted to a reviewer who referred us to Burrell and Morgan [1979] who dich...
Amernic, J.H. and Craig, RJ. (200Ob), "The Rhetoric of Teaching Financial Accounting ...
Boyns, T. and Edwards, J.R. (1997), "Cost and Management Accounting in Early Victoria...
Buckmaster, D. (1992), "Income Smoothing in Accounting and Business Literature Prior ...
Carnegie, G.D., Parker, R.H. and Wigg, R. (2000), "The Life and Career of John Spence...
Coombs, H.M. and Edwards, J.R. (1994), "Record Keeping in Municipal Corporations," Ac...
Fleischman, R.K. (2000), "Completing the Triangle: Taylorism and the Paradigms," Acco...
Fleischman, R.K. and Tyson, T.N. (2004), "Accounting in Service to Racism: Monetizing...
Gallhofer, S. and Haslam, J. (1994b), "Accounting and the Benthams - or Accounting's ...
Higgins, D. and Toms, J.S. (1997), "Firm Structure and Financial Performance: The Lan...
Johnson, H.T. (1972), "Early Cost Accounting for Internal Management Control: Lyman M...
Laughlin, R.C. (1987), "Accounting Systems in Organisational Contexts: A Case for Cri...
Llewellyn, S. and Walker, S.P. (2000b), "Household Accounting as an Interface Activit...
Matthews, D. (2000), "Oral History, Accounting History and an Interview with Sir John...
Merino, B.D. and Mayper, A.G. (1993), "Accounting History and Empirical Research," Ac...
Mouck, T. (1998), "Capital Markets Research and Real World Complexity: The Emerging C...
Oldroyd, D. (1996), "The Costing Records of George Bowes and the Grand Allies in the ...
Preston, A.M., Cooper, D.J., Scarborough, D.P. and Chilton, R.C. (1995), "Changes in ...
Scorgie, M.E. (1993), "Alexander Hamilton Church: His Family and Early Life," Abacus,...
Tyson, T.N. (1992), "The Nature and Environment of Cost Management among Early Ninete...
Walker, S.P. (1995), "The Genesis of Professional Organization in Scotland: A Context...
Williams, R.B. (1997b), "Inscribing the Workers: An Experiment in Factory Discipline ...
Vaughan S. Radcliffe UNIVERSITY OF WESTERN ONTARIO Copyright Academy of Accounting Hi...
Abstract: The impact of World War II on cost accountancy in the U.S. may be viewed as...
The interface of race and accounting: a comment and an extension Geoff Burrows Univ...
Abstract: The archives of the General Mining Association (GMA), a London-based enterp...
Abstract This paper explores the interface of race and accounting on Hawaiian sugar ...
In recent years accounting historiography has been enriched by a considerable volume ...
Alfred W. Crosby, The Measure of Realty: Quantification in Western Europe, 1250-1600 ...
Thirdly, while the analysis of personal capitalist firms recognizes the importance of...
when the firm experienced the leadership of four different chairmen between 1928 and ...
Shareholders' Resistance and Directors' Victory: The directors of BSA promptly respon...
Accounting Disclosure, Investors and "Speculators"'. The arguments put forward by bot...
He pointed out that average annual profits 1903-1905 were higher than those achieved ...
The secret reserve episode suggests that the BSA board acted largely as a self perpet...
The Merger: In 1906 BSA purchased a former Royal Small Arms Factory at Sparkbrook in ...
Hallewell Rogers, Lincoln Chandler, Edward Manville and Percy Martin with Docker at t...
BSA's performance was very troubled, for a variety of reasons. One of these, clearly,...
T.S. Walker: Walker became a director of BSA in 1919, following the death of his fath...
E. M. Gnffiths: E.M. Griffiths was, like Walker, a director who resigned from BSA in ...
E.M. Griffiths and Financial Disclosure; The Role of the Auditors: In 1927, Griffiths...
The directors were well aware of the threat that Griffiths represented. In July 1928,...
The Effects of Criticism at Annual Meetings: The shareholders who spoke at annual gen...
BSA's Responses to Criticism: Certainly, in the later 1930s, BSA seems to have taken ...
Historians of accounting and auditing have traced the transition from this hands-off ...
CONCLUSIONS Personal capitalism can take a variety of forms. It is not reducible to f...
The third episode, exploring a set of internal and external events affecting BSA in t...
5 For Daimler's financial performance see Davenport-Hines [1984, p.51]; The Financial...
Fitzgerald, R. (2000), "The Competitive and Institutional Advantages of Holding Compa...
Monks, R. and Minow, N. (2001), Corporate Governance (Oxford: Blackwell). Midland Adv...
and Josephine Maltby UNIVERSITY OF SHEFFIELD Copyright Academy of Accounting Historia...
The Congress will take place on the campus of the University of Nantes, a few steps f...
Further information about the Eleventh WCAH will be available progressively on the Co...
Abstract: In traditional Anglo-Saxon accounting historiography the birth of sophistic...
Abstract: Despite advances in historical knowledge the precise origins of accounting ...
Abstract: Recent archaeological evidence supports the claim that the first system of ...
Abstract: Few disciplines are probably more different than music and accounting. None...
Eleventh Accounting and Management History Conference Thursday 17th and Friday 18th M...
Abstract: A recent study by Jacobs [2003] examines economic class bias in the contemp...
Abstract: Financial crises have had a decisive influence on banking regulations in Sp...
Abstract: Kautilya, a 4th century B.C.E. economist, recognized the importance of acco...
Abstract: This paper re-examines the conclusion reached by Bircher [1991], and other ...
Abstract: The accounts of the Hasbrouck family help document how five generations ada...
Abstract: In 1797 the Prime Minister of Great Britain announced a substantial increas...
Accounting Historians Journal Prize Winners 2003 Following a vote by the members of t...
Abstract: For Utopian socialists the capitalist state's protection and promotion of p...
Abstract. Britain forbade her 18th-century American colonies to set up mints, and sen...
Abstract: A major debate neglected by accounting historians is the importance of land...
Abstract: Considerable differences exist between Germany and Anglo-American countries...
Abstract: Continental European countries are familiar with standardized charts of acc...
10th WORLD CONGRESS OF ACCOUNTING HISTORIANS ST. LOUIS/OXFORD, AUGUST 1-5, 2004 CALL ...
Abstract: This review essay suggests considerations to be addressed in research desig...
Abstract: While the contemporary view of assets in accounting is of 'future economic ...
Abstract: The decades immediately following the Glorious Revolution in 1688 witnessed...
Abstract: This is a review of how various experiences in my career have contributed t...
I take this opportunity to report on recent developments and thank all who continue t...
Abstract: This paper examines the experience of Chinese accountants transforming them...
Abstract: This paper introduces some significant developments in the history of the P...
Abstract: The relationship between accounting and governmentality, and the increasing...
Abstract: In 1901, Alexander Hamilton Church wrote a path-breaking article in The Eng...
Abstract: We examine the Hebrew Talmud's account of internal controls in the ancient ...
Vangermeersch Manuscript Award Winner, 2001 Abstract: This paper examines changes to...
Abstract: This study attempts to examine why western accounting was adopted in one As...
Abstract: Both history and auditing are "evidence-based" practices. Accounting histor...
Abstract: This paper examines the relationship between financial and managerial accou...
Abstract: This study examines the personal account books of Sir Walter Scott, the wor...
Abstract: The paper reasserts the importance of biographical research in accounting h...
Abstract: Since its inception the Salvation Army has relied heavily on external funds...
Abstract: Alongside the Roman census from Augustus' time and the ecclesiastical surve...
Abstract: Seven British income tax disputes over depreciation (1875-- 1897) are analy...
Abstract: This paper examines detailed historical material drawn from primary sources...
Focal Text: Gunter Dreyer's Umm El-Quaab I-Das pradynastische Konigsgrab U-j and sei...
Abstract: This article begins by recounting the circumstances that led to the AICPA's...
Abstract: Raymond J. Chambers was an internationally recognized scholar, influential ...
Abstract: A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote t...
Abstract: This paper explores the structure of the Canadian audit market between 1901...
COMMENT Abstract: Some readers might have interpreted Zaid [2000] as claiming that t...
INTERFACES Focal text: R. Nozick, Anarchy, State and Utopia (New York: Basic Books, ...
INTERFACES Abstract: Amanda Vickery's, The Gentleman's Daughter: Women's Lives in Ge...
August 14, 2000 Philadelphia, Pennsylvania Remarks, Citation, and Response SHAUN F...
August 14, 2000 Philadelphia, Pennsylvania Remarks, Citation, and Response REMARKS...
Abstract: A number of the reports by academicians and practitioners in the United Sta...
Abstract: This paper considers how innovations in information technology have changed...
Abstract: The accepted history of managerial internal audit is that its origins are i...
August 14, 2000 Philadelphia, Pennsylvania Remarks, Citation, and Response ROSS M....
Abstract: This study investigates management's use of decision aids within the contex...
For over twenty years The Accounting Historians Journal has provided a major internat...
Abstract: The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, ...
November 10, 2000 Columbus, Ohio Remarks, Citation, and Response REMARKS by J. Mic...
Abstract: Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. ...
James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500...
Abstract. Since the inception of the modern income tax, the investment tax credit and...
August 16, 1999 San Diego, California Remarks, Citation, and Response REMARKS by...
Abstract: This study documents changes that took place in The Accounting Review durin...
Abstract: In 1995, a nearly complete collection of the annual reports of the earliest...
August 16, 1999 San Diego, California Remarks, Citation, and Response REMARKS by ...
INTRODUCTION In the early 1990s, there emerged a growing view, popularized through t...
Abstract: Hoskin and Macve (H&M) continue to accredit certain events in the early 184...
Abstract: In attempting to understand the genesis and scope of modern cost and manage...
Abstract: The precise origin of the accounting records and reports outlined by Paciol...
Kees Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-19...
Hiroshi Okano, Japanese Management Accounting. A Historical and Institutional Perspec...
T. E. Cooke and C.W. Nobes (eds.), The Development of Accounting in an International ...
Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-C...
Abstract: Early in the 20th century, predating most academic and practitioner literat...
Abstract: Accounting has always been utilitarian in nature. It adapts to the changes ...
Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Stud...
Abstract: A consumption-based tax system has attracted a variety of supporters, inclu...
Abstract: This study examines the historical usage of accounting as a technology of g...
Abstract: The article reviews recent developments in accounting historiography in rel...
Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United St...
Xie Shaomin, Accounting Evolution in China, 1949 to 1994 (Chugoku no kigyokaikeiseido...
1996 Vangermeersch Award Winner Abstract: This report presents results of research o...
Remarks, Citation, and Response ARTHUR RAMER WYATT REMARKS I have had many fortuit...
Readers are invited to submit materials for this feature to Professor Tyson, St. John...
PROLOGUE When the editor of this journal wrote me in mid-1997, he invited me, as the...
In the following, the corrected version of Table 1 to the above-mentioned paper [Matt...
Garry Carnegie, Pastoral Accounting in Colonial Australia: A Case Study of Unregulate...
Stephen P. Walker and Falconer Mitchell (eds.), Trade Associations and Uniform Costin...
Abstract: Wisconsin's first attempt to pass legislation certifying accountants occurr...
Abstract: The major object of this paper is to present evidence for arguing that the ...
Abstract: The paper analyzes the discordant reactions of labor to the introduction of...
Frank L. Clarke, Graeme W. Dean, and Kyle G. Oliver, Corporate Collapse: Regulatory, ...
Abstract: The appropriate means of accounting for income taxes on financial statement...
Abstract: This paper traces the development of five taxation types in the Bible - inc...
Abstract: This paper presents the discourse of the "science of accounts" as it develo...
Abstract: This paper describes the evolution of The Academy of Accounting Historians ...
Richard K. Fleischman and Lee D. Parker, What is Past is Prologue: Cost Accounting in...
Rafael Donoso-Anes, Una Contribucion a la Historia de la Contabilidad. Analisis de la...
Abstract: This paper presents a century-long history of the debitcredit method of dou...
Abstract: This paper examines from an accounting perspective recent work by Nissen et...
George J. Staubus, Economic Influences on the Development of Accounting in Firms (New...
August 18, 1997 Dallas, Texas Remarks, Citation, and Response REMARKS by Donald J....
Abstract: In 1888, the Quincy Mining Company changed its payroll accounting practices...
The editor would like to acknowledge the contribution of the following ad hoc reviewe...
Abstract: This paper focuses on the origin and operation of the Institute of Accounta...
Abstract: This paper is initially informed by an institutional sociological framework...
New York State Society of CPAs: Celebrating a Century of Integrity (New York: New Yor...
Abstract: This article examines the role that correspondence played in the accounting...
Michael Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason (...
August 18, 1997 Dallas, Texas Citation THOMAS JUNIOR BURNS CITATION written by...
Professor Lou Goldberg, emeritus professor at the University of Melbourne, died at th...
Donald E. Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today ...
And he will raise you up on eagle's wings, bear you on the breathe of dawn, make you ...
Alan J. Richardson, Ed., Disorder and Harmony: 20th Century Perspectives on Accountin...
Jonathan Barron Baskin and Paul J. Miranti, A History of Corporate Finance (New York:...
Abstract: This study reexamines the accounting profession's response to opportunities...
Atsuo Tsuji and Paul Garner, Eds., Studies in Accounting History: Tradition and Innov...
Kyojiro Someya, Japanese Accounting: A Historical Approach (Oxford: Clarendon Press, ...
Abstract: In 1908, the American Sugar Refining Company (ASR) reversed its long-held p...
Abstract: This paper explores the efforts of the audit profession to dominate definit...
Reviewed by Michael E. Scorgie La Trobe University and Nilai College, Malaysia This...
Abstract. Samuel Paul Garner spent nearly seven decades, as a student, professor, adm...
Abstract: Historical research in accounting and management, hitherto largely neglecte...