Accounting Historians Journal articles from December 2006

Accounting Historians Journal archives from December 2006

Accounting representation and the slave trade: the guide du commerce of gaignat de l'aulnais.
December 1, 2006... Abstract: The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a...

Auditor switching and the great depression.(Great Depression, 1929-1934)
December 1, 2006... Abstract: This paper explores the pattern of auditor switching in Canada before and during the Great Depression based on a sample of 1,344 financial statements. Hierarchical log linear analysis shows that there is a significant change in the...

From ticking to clicking: changes in auditing techniques in Britain from the 19th century to the present.
December 1, 2006... Abstract: The purpose of this article is to detail and explain the changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians. In so doing, it is hoped...

F.E. Vigars' Station Book-keeping: a specialist Australian text enabling the adaptation and transfer of accounting technology.
December 1, 2006... Abstract: Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral...

The creation of the institute of chartered accountants of India: the first steps in the development of an indigenous accounting profession post-independence.
December 1, 2006... Abstract: This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India...

Digitizing the accounting historians journal: a short history.
December 1, 2006... Abstract: The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of...

Frank must marry money: men, women, and property in Trollope's novels.(Anthony Trollope)
December 1, 2006... Abstract: There is a continuing debate about the extent to which women in the 19th century were involved in economic life. The paper uses a reading of a number of novels by the English author Anthony Trollope to explore the impact of...