Accounting Historians Journal articles from December 2003

Accounting Historians Journal archives from December 2003

The development of a Belgian accounting code during the first half of the 20th century.
December 1, 2003... Abstract: Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption of schemes developed by professionals or...

Auditing and audit firms in Germany before 1931.
December 1, 2003... Abstract: Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This...

The impact of World War II on cost accounting at the Sperry Corporation.
December 1, 2003... Abstract: The impact of World War II on cost accountancy in the U.S. may he viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies' that served as military contractors and,...

Accountability and financial control as 'patriotic' strategies: accomptants and the public accounts committee in late 17th and early 18th--Century Ireland.
December 1, 2003... Abstract: The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as...

Assets in accounting: reality lost.
December 1, 2003... Abstract: While the contemporary view of assets in accounting is of 'future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets...

Questions of taxation framed as accounting historical research: a suggested approach.(Interfaces)
December 1, 2003... Abstract: This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on...