Accounting Historians Journal articles from June 2003

Accounting Historians Journal archives from June 2003

From the editor.
June 1, 2003... I take this opportunity to report on recent developments and thank all who continue to support AHJ. Submissions: the quality of submissions to AHJ continues to improve though the rejection rate still remains rather high. An analysis of the...

In memoriam: Alexander Hamilton Church's system of 'scientific machine rates' at Hans Renold Ltd., c.1901-c.1920.
June 1, 2003... Abstract: In 1901, Alexander Hamilton Church wrote a path-breaking article in The Engineering Magazine, entitled 'The proper distribution of establishment charges'. This article, published in six parts, is generally considered to have been one...

'Pound foolish penny wise' system: the role of accounting in the improvement of the River Tyne, 1800-1850.
June 1, 2003... Abstract: The relationship between accounting and governmentality, and the increasing statutory regulation of companies by central government during the 19th century have attracted a great deal of attention from accounting historians....

Internal controls in the Talmud: the Jerusalem Temple.
June 1, 2003... Abstract: We examine the Hebrew Talmud's account of internal controls in the ancient Jerusalem Temple (c.823 B.C.E. to 70 C.E.) This far-reaching enterprise involved an extensive system of sacrificial offerings, management of three annual...

Corporatism, liberalism and the accounting profession in Portugal since 1755.
June 1, 2003... Abstract: This paper introduces some significant developments in the history of the Portuguese accounting profession. It does so with a view to providing a facilitative foundation of knowledge upon which further analysis and critique can be...

Becoming professional: Chinese accountants in early 20th century Shanghai.(Vangermeersch Manuscript Award Winner, 2002)
June 1, 2003... Abstract: This paper examines the experience of Chinese accountants transforming themselves into a profession during the early 20th century. It delineates how the experience was shaped by an intersection of economic development, the political...

An accountant's education.(Autobiographical)
June 1, 2003... Abstract: This is a review of how various experiences in my career have contributed to my understanding of accounting. I recall the circumstances surrounding several of my efforts towards the development of accounting theories, viz. (1)...