Accounting Historians Journal articles from June 2002

Accounting Historians Journal archives from June 2002

The legitimizing power of financial statements in the Salvation Army in England, 1865-1892.
June 1, 2002... Abstract: Since its inception the Salvation Army has relied heavily on external funds to survive. There is evidence to suggest that at the time of its founding, in 19th century England, and in its early years, financial statements played a...

"How it essentially was": truth claims in history and accounting.
June 1, 2002... Abstract: This paper compares and contrasts the conceptualization of "profession" in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific...

Accounting and redistribution: the place and mortuary cult in the Middle Kingdom, ancient Egypt.
June 1, 2002... Abstract: This paper examines detailed historical material drawn from primary sources to explore the role of accounting practices in the functioning of several key stages of the redistributive economy of the MIDDLE KINGDOM, ancient Egypt....

Defining "profits" for British income tax purposes: a contextual study of the depreciation cases, 1875-1897.
June 1, 2002... Abstract: Seven British income tax disputes over depreciation (1875-1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for "depreciation," "profits," and "capital" reflected social and political...

Tax fairness in eleventh century England.
June 1, 2002... Abstract: Alongside the Roman census from Augustus' time and the ecclesiastical surveys or polyptychs of the 8th and 9th century Carolingian kingdoms, the Domesday Survey of 1086 occupies a most significant place in accounting history. Domesday...

The oldest writings, and inventory tags of Egypt. (Interfaces).
June 1, 2002... Focal Text: Gunter Dreyer's Umm El-Quaab I--Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse (1998) Abstract: Gunter Dreyer's Umm El-Quaab I--Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents...