Accounting Historians Journal articles from December 2004

Accounting Historians Journal archives from December 2004

Statement of policy.
December 1, 2004... The Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides...

Financial crises and the publication of the financial statements of banks in Spain, 1844-1868.
December 1, 2004... Abstract: Financial crises have had a decisive influence on banking regulations in Spain. During line mid-19th century the publication of the financial statements of banks was considered key to line stability of the financial system. All new...

Economic class, social status, and early Scottish chartered accountants.(Abstract)
December 1, 2004... Abstract: A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument oil a historical review that suggests such bias has its origins in early...

Corporatism and unavoidable imperatives: recommendations on accounting principles and the ICAEW memorandum to the Cohen committee.(Institute of Chartered Accountants in England and Wales )
December 1, 2004... Abstract: This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series o[ Recommendations on Accounting...

Ancient mesopotamian accounting and human cognitive evolution.(Abstract)
December 1, 2004... Abstract: Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract...

Kautilya on the scope and methodology of accounting, organizational design and the role of ethics in ancient India.(Abstract)
December 1, 2004... Abstract: Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of...

Accounting systems and recording procedures in the early Islamic state.(Abstract)
December 1, 2004... Abstract: Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of...

Writing accounting and management history. Insights from unorthodox music historiography.(Interfaces)
December 1, 2004... Focal text: Favaro, R. e Pestalozza, L. (a cura di), Storia delhi Musica (History of Music) (Milano, Nuova Carish, 1999) Abstract: Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about...