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Accounting Historians Journal articles
A U.S. publication featuring articles on accounting history.
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Recent articles from Accounting Historians Journal
Internationalizing the French auditing profession.
June 1, 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.
June 1, 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...
An analysis of publishing patterns in accounting history research in Italy, 1990-2004.(Report)
June 1, 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)
June 1, 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)
June 1, 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 market...