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Accounting Historians Journal articles from June 2005
A U.S. publication featuring articles on accounting history.
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Accounting Historians Journal archives from June 2005
The effect of regulation on statement disclosures in the 1915 Moody's manuals.
June 1, 2005... Abstract: United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income...
An accounting history of capital maintenance: legal precedents for managerial autonomy in the United Kingdom.
June 1, 2005... Abstract: The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from 'circulating'...
The roaring nineties: accounting history comes of age.
June 1, 2005... Abstract: The paper outlines developments in the accounting history. literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain...
Cost and management accounting in pre-industrial revolution Spain.
June 1, 2005... Abstract: In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Jonhson and Kaplan, 1987]. However, some more recent investigations have...
Control, conflict and concession: corporate governance, accounting and accountability at Birmingham small arms, 1906-1933.
June 1, 2005... Abstract: This paper takes as its starting point the relevance of a historical perspective to the study of corporate governance. Corporate governance is concerned with the institutions that influence how business corporations allocate resources...
Is time spent, passed or counted? The missing link between time and accounting history.(INTERFACES)
June 1, 2005... Abstract: This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of...