Accounting Historians Journal articles from June 2006

Accounting Historians Journal archives from June 2006

In memoriam: celebrating the life of Bill Samson.(Obituary)(Brief article)
June 1, 2006... WILLIAM DONALD SAMSON (1947-2005) Bill was a big man. Yet, even in Alabama's football stadium, you would know of his presence, hearing him without seeing him. He was an asset to every gathering. Richard Vangermeersch recollects how Bill...

Early American corporate reporting and European capital markets: the case of the Illinois Central Railroad, 1851-1861.
June 1, 2006... Abstract: This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the...

Using a white-collar profession in accounting courses: approaches to addressing diversity.
June 1, 2006... Abstract: Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This...

Accounting techniques in Korea: 18th century archival samples from a non-profit association in the Sinitic world.
June 1, 2006... Abstract: Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of...

America's railroad depreciation debate, 1907 to 1913: a study of divergence in early 20th century accounting standards.
June 1, 2006... Abstract: In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because...

The stockholder review committee of the Chesapeake and Ohio Canal Company, 1828-1857: evidence of changes in financial reporting and corporate governance.
June 1, 2006... Abstract: Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and...

The R.J. Chambers Collection: an "archivist's" revelations of 20th century accounting thought and practice.
June 1, 2006... Abstract: A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly...

Accounting for interned Japanese-American civilians during World War II: creating incentives and establishing controls for captive workers.
June 1, 2006... Abstract: On February 19, 1942, following the attack on Pearl Harbor and the declaration of war against Japan, President Roosevelt issued Executive Order 9066 which empowered the Secretary of War to exclude "any and all persons" from designated...

"The roaring nineties": a comment on the state of accounting history in the United States.(Point/Counterpoint)
June 1, 2006... Abstract: This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled "The Roaring Nineties: Accounting History Comes of Age," specifically deals with their cautionary comments on the general condition of accounting...

"It's oyster, dear!" Professor Carnegie's prescription and the seeming fate of accounting history in the United States.(Garry Carnegie )
June 1, 2006... It is always a thrill to find someone who is familiar with one's work. I well recall the time that someone first came up to me at a conference and advised that she/he had read my work during Ph.D. studies, had thought it marvelous, and so on. I...