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Accounting Historians Journal articles from December 2001
A U.S. publication featuring articles on accounting history.
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Accounting Historians Journal archives from December 2001
Raymond J. Chambers' contributions to the development of accounting thought.
December 1, 2001... Abstract: Raymond J. Chambers was an internationally recognized scholar, influential theorist, as well as an important contributor to the study of the history of accounting thought. He was an advocate of the needs of financial statement users....
An Imperial Connection? contrasting accounting practices in the coal mines of North-East England and Nova Scotia, 1825-1900.
December 1, 2001... Abstract: The archives of the General Mining Association (GMA), a London-based enterprise with substantial holdings in the Nova Scotian coal-mining industry during the 19th century, are investigated in this paper. The historical record was...
The Recognition and Valuation of Current Assets on the balance sheet in the United States, 1865-1940.
December 1, 2001... Abstract: A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial...
The Canadian Audit Market in The First Half of The Twentieth Century.
December 1, 2001... Abstract: This paper explores the structure of the Canadian audit market between 1901 and 1941 based on a sample of 3661 financial statements from 956 firms. Two aspects of the market are examined: first, the overall degree of market...
The work of the special committee on research program.(American Institute of Certified Public Accountants)
December 1, 2001... Abstract: This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then...
Accounting for justice: Entitlement, want and the Irish Famine of 1845-7. (Interfaces).
December 1, 2001... Focal text: R. Nozick, Anarchy, State and Utopia (New York: Basic Books, 1974).
Abstract: The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated,...
Were Islamic records precursors to accounting books based on the Italian method? A comment. (Comment).(O.A. Zaid, Accounting Historians Journal, vol. 27, p. 73, 2000)
December 1, 2001... Abstract: Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and...
"Were Islamic records precursors to accounting books based on the Italian method?" a response. (Response).(to article by Christopher W. Nobes, in this issue, p. 207)
December 1, 2001... Abstract: Offers a response to Nobes' comment on Zaid [2000]. Focuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about 'pious inscriptions' and the use of the term 'journal'. Calls for broader thinking on the...