Accounting Historians Journal articles from December 2002

Accounting Historians Journal archives from December 2002

A comparative study of accounting adaptation: China and Japan during the Nineteenth Century.
December 1, 2002... Abstract: This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modem accounting methods were brought to the East during the mid-l9th century. The explanation offered is...

Privatization and management accounting systems change: the case of the 19th Century Spanish tobacco monopoly. (Vangermeersch Manuscript Award Winner, 2001).
December 1, 2002... Abstract: This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to...

The personal account books of Sir Walter Scott.
December 1, 2002... Abstract: This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's...

Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986.
December 1, 2002... Abstract: This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants,...

Henry Rand Hatfield and accounting biography. (Interfaces).
December 1, 2002... Focal text: S.A. Zeff, (1999), Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (Stamford, CN: JAI Press, 1999). Abstract: The paper reasserts the importance of biographical research in accounting history by reference to...

The historian as auditor: facts, judgments and evidence. (Interfaces).
December 1, 2002... Focal texts: R. Evans, In Defence of History (London: Granta, 1997); K. Jenkins, Re-thinking History (London: Routledge, 1991), On "What is History?" (London: Routledge, 1995), Why History? Ethics and Postmodernity (London: Routledge, 1999). C....

9th World Congress of Accounting Historians Melbourne, Australia July 30--August 3, 2002.
December 1, 2002... The Ninth World Congress of Accounting Historians, held at the Rydges Hotel in Melbourne, Australia from July 30 through August 3, 2002, began with a visit to "The Louis Goldberg Collection" where conference attendees were treated to a private...

Message from the President.(Academy of Accounting Historians)(Editorial)
December 1, 2002... Now that my presidency is about to end, I am looking back at the year's events and forward to the Academy's future. Perhaps the most significant to our organization is the continued improvement in The Accounting Historians Journal. The progress...

History in print.(bibliography of accounting literature)(Bibliography)
December 1, 2002... Books Development of the Income Smoothing Literature, 1893-1998: a Focus on the United States, Dale Buckmaster, 2001. U.S. Individual Federal Income Taxation: Historical, Contemporary, and Prospective Policy Issues, Anthony J. Cataldo...

Academy of Accounting Historians annual research conference San Antonio, Texas August 13, 2002.
December 1, 2002... The Academy of Accounting Historians held their annual research conference in San Antonio, Texas on August 13, 2002 at the University of Texas--San Antonio Downtown. The conference theme was "Accounting History: Bridging Time and Distance."...

Papers presented at regional meetings of the American Accounting Association.(Mid-Atlantic Regional, April 25-27, 2002 )(Brief Article)
December 1, 2002... Mid-Atlantic Regional April 25-27, 2002 Baltimore MD Alvaro Martinelli, Appalachian State University, "Double Entry Bookkeeping in the Lingurian Tradition-The Books of a Genoese Bank During the Early Fifteenth Century" Laurie...

Buckmaster Awarded the Hourglass.(Dr. Dale A. Buckmaster, University of Delaware )(Brief Article)
December 1, 2002... Each year the Academy of Accounting Historians presents the Hourglass Award to an individual or individuals for contributions to accounting history through research and publication. The Hourglass Award is the most prestigious award given by the...

The 2002 Vangermeersch Manuscript Award.(Academy of Accounting Historians Research Conference)(Brief Article)
December 1, 2002... President William Samson presented the 2002 Vangermeersch Manuscript Award to Dr. Yin Xu at the Academy of Accounting Historians Research Conference in San Antonio on August 13, 2002. Dr. Xu is currently at Old Dominion University. She received...

Academy members visit Missions as part of annual Research Conference.(San Antonio, Texas)
December 1, 2002... On August 14, 2002, approximately twenty members of the Academy and spouses toured Missions in the San Antonio area. The tour resulted from a suggestion by Marilynn Collins and with the help of Sarah Holmes and Sandy Welch, who presented a...