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Accounting Historians Journal articles from June 2007
A U.S. publication featuring articles on accounting history.
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Accounting Historians Journal archives from June 2007
The SEC preempts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales.(Securities and Exchange Commission)
June 1, 2007... Abstract: In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB'S first half-dozen years, its...
The end of betterment accounting: a study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983.
June 1, 2007... Abstract: On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically...
Early cost accounting practices and private ownership: the silk factory company of Portugal, 1745-1747.
June 1, 2007... Abstract: This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of...
The emergence of mechanical accounting in the U.S., 1880-1930.
June 1, 2007... Abstract: For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the...
The printing of Pacioli's Summa in 1494: how many copies were printed?(Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita)
June 1, 2007... Abstract: This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does...
Maurice Stans' views on social responsibility in the accounting profession.
June 1, 2007... Abstract: Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. His writings and...
Straw men and old saws--an evidence-based response to Sy & Tinker's critique of accounting history.(INTERFACES)(Essay)
June 1, 2007... Abstract: In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of "archivalism" and empiricism in light of irrefutable arguments against these "antiquarian epistemes." While tempted to...