Accounting Historians Journal articles from December 2007

Accounting Historians Journal archives from December 2007

Patterns of prejudice: social exclusion and racial demarcation in professional accountancy in Kenya.(2006 Vangermeersch Award Winner)(Report)
December 1, 2007... Abstract: Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a...

Accountants in the British census.(Report)
December 1, 2007... Abstract: Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs)...

King John's tax innovations--extortion, resistance, and the establishment of the principle of taxation by consent.(Report)
December 1, 2007... Abstract: The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax...

Academy of accounting historians.
December 1, 2007... The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Harms Martin W. Schoenfeld Scholarship in Accounting History, 2008. The purpose of the scholarship is to encourage and support research on...

An analysis of the evolution of research contributions by The Accounting Review, 1926-2005.(Report)
December 1, 2007... Abstract: In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing....

The geography and ideology of accounting: a case study of domination and accounting in a sugar refinery in Australasia, 1900-1920.(Case study)
December 1, 2007... Abstract: This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company....

Lyman Mills and its encounter with public accountants' inventory costing circa 1920.(Report)
December 1, 2007... Abstract: This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system...