bluuebunny/crossref_metadata_2025 huggingface dataset:
EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856
Authors: Previts Gary John , Samson William D.
Published: June 2017

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations.

In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.
WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD?
Authors: Zaid Omar Abdullah
Published: June 2017

The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development of accounting records and reports by Muslims. The Islamic State was established in 622, and Zakat was imposed on Muslims in the year 2 Hijri'iah (H) (623). The enactment of Zakat necessitated the establishment of the Diwan (office where accounts are held) and the initial development of accounting records and reports. These records were further developed in Addawlatul Abbasi'iah (Abbaside Caliphate) between 132–232 H (750–847) whereby seven accounting specializations were known and practiced. Auditing played a very important role in the Islamic State and was designated as one of the accounting specializations. This paper argues that it is most likely that the commercial links between Muslim traders and their Italian counterparts influenced the development of accounting books in the Italian Republics.
ACCOUNTING FOR JUSTICE: ENTITLEMENT, WANT AND THE IRISH FAMINE OF 1845–7
Authors: Funnell Warwick
Published: June 2017

The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore, in the maintenance and creation of societies in which relations are primarily defined in terms of property, however it is distributed, and justice is determined by the sanctity of property rights. Accounting historians are encouraged to broaden the compass of their research to include the association between accounting and justice which is already well recognised in the critical accounting literature. Theories of justice, especially those of 19th century political theorists such as Bentham and Senior, and more recently that of Nozick, are used to explore the close association between property, accounting and justice at the time of the Irish potato famine of 1845–7.
“HOW IT ESSENTIALLY WAS”: TRUTH CLAIMS IN HISTORY AND ACCOUNTING
Authors: hÓgartaigh Ciarán Ó , hÓgartaigh Margaret Ó , Jeacle Ingrid
Published: June 2017

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 method and objectivity as well as in motives of “closure” and exclusivity. The paper argues that these “scientific” origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed “reality” in both history and accounting which led to 20th century threats to their legitimacy. The paper concludes that exploration of the interfaces between history and accounting offers new perspectives on both disciplines as we enter the 21st century.
ACCOUNTING AND REDISTRIBUTION: THE PALACE AND MORTUARY CULT IN THE MIDDLE KINGDOM, ANCIENT EGYPT
Authors: Ezzamel Mahmoud
Published: June 2017

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. First, the paper attends to the role of accounting in securing a regular flow of commodities to the state, in the form of taxation in kind. The historical material suggests clearly that accounting practices played a crucial role in levying and collecting precise tax liabilities, and in monitoring the storing of commodities in state granaries and storehouses. The second level of analysis is concerned with the role of accounting in coordinating the outflow of commodities to consumption units focusing on two examples. The first relates to the role of accounting in the distribution of food provisions to members of the Royal family and palace dependents while on a journey; the second examines the role of accounting in the writing and execution of a series of contracts to promote the mortuary cult of a dead individual. In both cases, the paper argues that the accounting practices were linked strongly to the social, political and economic contexts within which these accounting practices functioned.
WRITING ACCOUNTING AND MANAGEMENT HISTORY. INSIGHTS FROM UNORTHODOX MUSIC HISTORIOGRAPHY
Authors: Zan Luca
Published: June 2017

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.
THE ROLE OF ACCOUNTING PRACTICES IN THE DISEMPOWERMENT OF THE COAHUILTECAN INDIANS
Authors: Holmes Sarah A. , Welch Sandra T. , Knudson Laura R.
Published: June 2017

This paper argues that a complex of accounting measures — account books, inventories of accumulated wealth, and detailed instructions for production performance — were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission economic system, which held the Indians to certain notions of accountability, primarily by restricting their choices, nourished the Western view of income distribution based on effort. We propose that these procedures ultimately caused the Coahuiltecans to abandon their native beliefs, and gradually, to be absorbed into Spanish society. The 150 Coahuiltecan tribes ceased to exist as a distinct culture by the early 19th century. The exploitation and ultimate subjugation of the Coahuiltecan Indians parallels strikingly subsequent developments in Canada, Australia, and the Scottish Highlands.
SHOWING A STRONG FRONT: CORPORATE SOCIAL REPORTING AND THE ‘BUSINESS CASE’ IN BRITAIN, 1914–1919
Authors: Maltby Josephine
Published: June 2017

It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history of CSR is likely to show further examples of its use by companies to put forward “the business case”.
ACCOUNTING FOR INTERNED JAPANESE-AMERICAN CIVILIANS DURING WORLD WAR II: CREATING INCENTIVES AND ESTABLIHING CONTROLS FOR CAPTIVE WORKERS
Authors: Tyson Thomas N. , Fleischman Richard K.
Published: June 2017

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 areas in the United States. Shortly thereafter, some 120,000 civilians of Japanese descent were prohibited from living, working, or traveling on the West Coast. By October 1942, over 100,000 “evacuees” were relocated and confined to ten remote internment camps for the duration of the war.

The War Relocation Authority (WRA) administered these camps and had the responsibility to feed, house, educate, and provide employment for the evacuees. This article describes the WRA's use of accounting information and situates the role of accounting within a labor-process framework. It initially discusses labor-process theory and provides an overview of the internment episode and cooperative accounting in the U.S. It then focuses on particular accounting policies, procedures, and reports that were used by the WRA to manage enterprises, monitor internment activities, and socialize evacuees with American capitalistic values.
F.E. VIGARS' STATION BOOK-KEEPING: A SPECIALIST AUSTRALIAN TEXT ENABLING THE ADAPTATION AND TRANSFER OF ACOUNTING TECHNOLOGY
Authors: Carnegie Garry D. , Foreman Peter , West Brian P.
Published: June 2017

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text entitled Station Book-keeping, which was published in Australia in five editions over the period 1900 to 1937. The life and career of the book's author, Francis Ernest Vigars, are also outlined. Station Book-keeping described and advocated a comprehensive system of double-entry accounting for pastoral stations and is posited as a key medium by which this technology was adapted and transferred for use by these entities. In turn, it is argued that Vigars' book, by extending the use of conventional accounting technique, facilitated greater involvement by professional accountants within a major Australian industry.
FROM TICKING TO CLICKING: CHANGES IN AUDITING TECHNIQUES IN BRITAIN FROM THE 19th CENTURY TO THE PRESENT
Authors: Matthews Derek
Published: June 2017

The purpose of this article is to detail and explain the changes in auditing techniques that have taken place in Britain since the Victorian era, an area of study hitherto neglected by accounting historians. In so doing, it is hoped that an increasing knowledge of past practices will put the current processes into context. The source material for the paper includes new evidence from a program of oral history and postal questionnaires, together with more traditional sources such as the trade journals and textbooks. The so-called bookkeeping audit of vouching and checking postings and castings, and with the auditor also doing a fair proportion of the client's accounting, was typical down to the 1960s. Major changes then took place, including a decline in accounting work, an increased focus on the balance sheet, and a reliance on sampling and the systems approach. This trend is explained by a growth in the size and professionalism of audit clients. Further change since the 1980s reflects the use of risk assessment, materiality, and analytical review and may be ascribed to the growing commercial pressures on auditors.
STRAW MEN AND OLD SAWS – AN EVIDENCE-BASED RESPONSE TO SY & TINKER'S CRITIQUE OF ACCOUNTING HISTORY
Authors: Tyson Thomas N. , Oldroyd David
Published: June 2017

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 lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose of historical enquiry. We reviewed the accounting history journal articles published between 2001 and 2005 and use our findings to evaluate the broad assertions that S&T make about accounting history. We conclude that S&T's critique is unwarranted and unjust, especially when the subject matter of the most recent accounting history articles is considered.
THE GEOGRAPHY AND IDEOLOGY OF ACCOUNTING: A CASE STUDY OF DOMINATION AND ACCOUNTING IN A SUGAR REFINERY IN AUSTRALASIA, 1900–1920
Authors: Hooks Jill J. , Stewart Ross E.
Published: June 2017

This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward Knox. Accounting became an ideology that sought to legitimate the exploitation of the workforce and the generous return to shareholders.
ACCOUNTANTS IN THE BRITISH CENSUS
Authors: Edwards John R. , Walker Stephen P.
Published: June 2017

Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain and suggests that there are potential inconsistencies in the manner in which accountants were counted. While accounting historians may rely on the high level of accuracy in transcribed versions of the CEBs, transcription errors have been discovered in relation to female accountants, those pursuing occupations spelt in ways closely resembling “accountant,” and individuals possessing complex occupational titles. Caution in respect of entries relating to accountant clerks is also suggested.
AN ANALYSIS OF PUBLISHING PATTERNS IN ACCOUNTING HISTORY RESEARCH IN ITALY, 1990–2004
Authors: Cinquini Lino , Marelli Alessandro , Tenucci Andrea
Published: June 2017

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to “map” the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990–2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.
THE DEVELOPMENT OF ACCOUNTING IN EUROPE IN THE ERA OF SCIENTIFIC MANAGEMENT: THE ITALIAN ENGINERING CONGLOMERATE, ANSALDO, 1918–1940
Authors: Antonelli Valerio , Boyns Trevor , Cerbioni Fabrizio
Published: June 2017

Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in Italy. Following financial problems immediately after World War I and during the 1920s, the company was subsequently taken under the umbrella of the Italian State's financial holding unit, the Institute for Industrial Reconstruction (IRI), in the 1930s. Utilizing Lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors influencing the development of cost/management accounting at the company. These are also examined against the background of the development of scientific management, both in Italy and elsewhere.
ON HIS MAJESTY'S SECRET SERVICE: ACCOUNTING FOR THE SECRET SERVICE IN A TIME OF NATIONAL PERIL 1782–1806
Authors: Funnell Warwick N.
Published: June 2017

Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These enhancements to accountability were especially important at a time of almost continual war between England and France in the decades spanning the close of the 18th century, resulting in significant increases in spending on the foreign secret service.
THE FIRST EXTERNAL AUDITORS OF THE HUDSON'S BAY COMPANY, 1866
Authors: Spraakman Gary
Published: June 2017

At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor was retained. He subsequently influenced the company's development of management accounting. In addition, the company's early external auditors were influential in the development of the Institute of Chartered Accountants of England and Wales.
PACIOLI'S FORGOTTEN BOOK: THE MERCHANT'S RICORDANZE
Authors: Sangster Alan , Stoner Greg , De Lange Paul , O'Connell Brendan , Scataglini-Belghitar Giovanna
Published: June 2017

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements.

As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants ‘would be wise to keep’: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli's Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system.

This paper considers the role of Pacioli's Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping.
RAILROAD AUDITS: SOME ARRIVED AHEAD OF SCHEDULE
Authors: Feeney Kevin
Published: June 2017

Through 1975, the shareholder annual reports of publicly-owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily presented audited financial statements before being required, the extent to which particular CPA firms were involved with the railroad industry, and the types of audit reports that issued to these railroads during this period.
ALVIN R. JENNINGS: MANAGING PARTNER, POLICY-MAKER, AND INSTITUTE PRESIDENT
Authors: Persson Martin E. , Radcliffe Vaughan S. , Stein Mitchell
Published: June 2017

Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting discipline.
R. J. CHAMBERS AND THE AICPA'S POSTULATES AND PRINCIPLES CONTROVERSY: A CASE OF VICARIOUS ACTION
Authors: Persson Martin E. , Napier Christopher J.
Published: June 2017

This study seeks to provide an account, drawing on previously unexamined archival material, of some of the events surrounding the American Institute of Certified Public Accountants' (AICPA) postulates and principles controversy in the late 1950s and early 1960s. We examine these events from the viewpoint of Raymond J. Chambers, one of the most prolific and polarizing figures in accounting academia. The study relies on items of correspondence from the R. J. Chambers Archive and utilizes the term “vicarious action,” taken from Actor-Network Theory, to describe Chambers' inability to influence the deliberations on accounting postulates and principles at the AICPA directly, and hence his need to influence the deliberations indirectly through intermediaries such as Maurice Moonitz. Chambers made three separate attempts to vicariously align the AICPA's position on postulates and principles with that of his own, but all three of these attempts proved unsuccessful.
POST-CIVIL WAR ACCOUNTING PRACTICES IN NATCHEZ, MISSISSIPPI
Authors: Capozzoli Ernest A. , Teed Dan G.
Published: June 2017

This paper explores the accounting practices and cultural setting of a general merchandise store located in Natchez, Mississippi during the post-Civil War period in 1865. The store ledger records complete sales and payroll entries from January through December 1865. The facts concerning the store came from a “cash book” (referred to as the ledger) that recorded financial transactions both prior to and after the Civil War [Holland, 1837]. Our article asserts that, in spite of devastating economic conditions, merchandisers in general were able to continue as central figures in daily lives in the Natchez area.
THE EVOLUTION OF ACCOUNTING FOR CORPORATE TREASURY STOCK IN THE UNITED STATES
Authors: Rueschhoff Norlin G.
Published: June 2017

Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.
A NEW PERSPECTIVE ON THE EVOLUTION OF DOUBLE-ENTRY BOOKKEEPING
Authors: Williams John J.
Published: June 2017

Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry accounting in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the “substantive hypothesis” as the causal factor of double entry accounting.
INFLUENCE OF NINETEENTH AND EARLY TWENTIETH CENTURY RAILROAD ACCOUNTING ON THE DEVELOPMENT OF MODERN ACCOUNTING THEORY
Authors: Boockholdt J. L.
Published: June 2017

This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the 1840s. The article concludes by stating that many of the basic concepts of accounting theory such as disclosure, matching measurement of cash flow had origins in railroad accounting.
MANAGEMENT ACCOUNTING LITERATURE: 1925 AND 1975
Authors: Haseman Wilber C.
Published: June 2017

A comparative analysis of management accounting articles from the technical journals of the National Association of Accountants in each of the periods 1919 to 1925 and May to June 1975 discloses changes in the nature of the articles and of their authors.
BARTER BOOKKEEPING: A TENACIOUS SYSTEM
Authors: Flesher Dale L.
Published: June 2017

Since accounting develops to meet the needs of its environment, the same systems may not be used in all parts of the country at the same time. A system of barter and credit bookkeeping was common in the U. S. during the 1700's, but began to diminish from the civilized parts of the country during the early 1800's. However, the barter-credit system continued to be used in some rural areas well into the 20th century. These 20th century barter-credit records were not antiquated. The needs of management were little different than those of other storekeepers of a century and a half earlier. Thus, the same accounting methods were sufficient to meet these needs.
COST ACCOUNTING
Authors: Locke Robert R.
Published: June 2017

This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a “necessary” technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.
PETER DUFF: ACCOUNTANT AND EDUCATOR
Authors: Givens Horace R.
Published: June 2017

Peter Duff, an accountant in Pittsburgh, was the author of several books on accounting and also the founder of a school for bookkeepers and accountants in 1840. The Duff school is significant because of its early beginnings and the fact that the school still operates today, having outlived many of its noted competitors.
BONSIGNORI FAMILY ESTATE ACCOUNTING 1461–1632
Authors: Var Turgut
Published: June 2017

The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and 1632. The most important documents deal with, accounting and administration of Filippo Bonsignori's will. The time period involved (1455 to 1632) permits some study of the developments in accounting methods used in fulfilling fiduciary responsibilities. The paper provides insight into the history of Florentine estate accounting.
AN HISTORICAL PERSPECTIVE OF NET PRESENT VALUE AND EQUIVALENT ANNUAL COST
Authors: Jones Thomas W. , Smith David
Published: June 2017

Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.
TAYLOR'S CONTRIBUTION TO COST ACCOUNTING: A COMMENT
Authors: Wells M. C.
Published: June 2017

Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.

In this comment, Taylor's contribution is more critically evaluated. As he did nothing to promote cost systems, it is concluded that he has received the credit due to him. Metcalfe's book is also evaluated, and placed in the perspective of other publications of the period.
“«Preñada estaba la encina»: de los nuevos nacimientos simbólicos sin madre a la inesperada armonía paterno-filial en Los trabajos de Persiles y Sigismunda”
Authors: García González Sylma
Published: June 2017

Fecha de recepción: 20 de mayo de 2011.Fecha de aceptación: 13 de mayo de 2013. Este estudio se concentra en el análisis de la construcción y el desarrollo de las figuras paternas y maternas en Los trabajos de Persiles y Sigismunda, de Miguel de Cervantes. Lejos de tratarse de personaje sunidimensionales y representativos de las concepciones sociales y religiosas de la época -en especial, del código del honor-, algunos de lospersonajes paternos cervantinos poseen ciertos rasgos que les son únicos en la literatura española del Siglo de Oro. Son figuras complejas e,incluso, algunas de ellas atraviesan profundas evoluciones en su personalidad.
“Entre el deseo y la realidad: aproximación al incesto en la comedia áurea”
Authors: Sáez García Adrián J.
Published: June 2017

Fecha de recepción: 27 de septiembre de 2012.Fecha de aceptación: 29 de mayo de 2013. Desde antaño, el atractivo del tema del incesto ha favorecido su aparición en textos muy diversos. En la comedia del Siglo de Oro se pueden establecer de entrada cuatro modalidades, a partir de los parámetros de consumación del incesto y de los parientes implicados en él (esto es, incesto entre padres e hijos o entre hermanos; vertical u horizontal). Tras esto, en este trabajo se exploran algunas características de la representación dramática del incesto: el conflicto entre el deseo amoroso y la voz de la sangre que advierte del parentesco (con ecos edípicos), la ocasional relación con la religión o el mundo político, la diferencias marcadas por el género y el límite del decoro, entre otras cuestiones.
Philosophy and Democratic Prejudice
Authors: KÖCHLER Hans
Published: June 2017

Talk presented at the Plenary Session of the International Conference Life and Philosophy dedicated to the memory and 90th anniversary of the Academician Georg Brutian.
Entre andamios. Ética y objetividad en las ciencias sociales
Authors: Gayol Víctor
Published: June 2017

El conocimiento científico tiene una metáfora arquitectónica que lo ilustra de una manera muy pedagógica. Los productos de la investigación, como los libros o los artículos científicos, son como la fachada de un edificio: detrás de ella hay una estructura que se apoya sobre cimientos, ora fuertes ora débiles, que representan tanto el proceso de investigación como el conocimiento y la experiencia del investigador. Pero para levantar esa estructura, son necesarios los andamios como los que utilizan los albañiles.
Desplazamientos territoriales y nuevos asentamientos tepehuanes
Authors: Rangel Guzmán Efraín , Marín García Jorge Luis
Published: June 2017

Desde tiempos prehispánicos, la movilidad de los tepehuanes del sur de la sierra del norte de Nayarit y sur de Durango a la zona costera de Nayarit y Sinaloa ha sido una alternativa importante para satisfacer necesidades básicas como alimentación, vestido, salvaguardar integridad física, y adquirir productos para celebrar “el costumbre” ancestral. Generalmente, el movimiento ha sido de ida y vuelta, empero, al menos en los últimos cien años y por diversas razones muchos de ellos no han regresado a la sierra y se han establecido en lugares de los que difícilmente tornan a sus comunidades de origen por lo que se puede decir que la geografía de la región tepehuana ha cambiado. En el presente artículo se intentará responder las siguientes interrogantes: ¿qué causa los desplazamientos de los tepehuanes?, ¿cuál es la geografía actual de la región tepehuana?, ¿qué diferencias y similitudes hay entre los rasgos culturales de la población tepehuana que habita en nuevos asentamientos y la que aún permanece en las comunidades denominadas generalmente como “tradicionales”?
Mariana Terán Fuentes, Interceder, proteger y consolar. El culto guadalupano en Zacatecas, México, UAZ, Conacyt, 2011, 209 p.
Authors: Escobedo Delgado Martín
Published: June 2017

Mariana Terán ha elegido un periodo y un tema particularmente complicados porque la transición es un lapso difuso donde el cambio de un estado a otro no se ha resuelto. La transición da cuenta de algo que no acaba de morir, pero tampoco nace por completo. De ahí la importancia de este libro que explica “el sinuoso proceso de construcción de sentido que llevó a la Virgen de Guadalupe a ser, para los mexicanos, la madre de la nación”.
Estudio sobre las Competencias Demandadas por las Empresas, para la Inserción Laboral de los Profesionales en la Provincia de Santa Elena año 2013.
Authors: Cedeño Jairo , Bricio Karina
Published: June 2017

La presente investigación tiene como objetivo determinar las competencias demandadas por las empresas tanto públicas y privadas de la provincia y analiza la inserción laboral de los profesionales. Hoy en día las empresas crecen, se expanden y esa es la oportunidad para que las universidades oferten estudiantes con habilidades, destrezas y conocimientos de acuerdo a lo que las empresas demandan. Por ello la importancia de este estudio el cual determinó las competencias que demandan las empresas para poder insertar a nuestros profesionales en las diversas áreas laborales, para que se puedan explotar esas capacidades adquiridas en la universidad. Se realizó un estudio cuantitativo el cual determinó que en las empresas de la provincia de Santa Elena se encuentran laborando jóvenes entre las edades de 25 a 35 años. En su proceso de reclutamiento de personal están considerando como primera instancia, experiencia laboral, seguido formación profesional, título académico, cursos de actualización entre otros. Entre las principales actividades que realizan los profesionales corresponde a las áreas contables, gestión del talento humano, evaluación y formulación de proyectos, presupuesto y compras públicas. Se determinó además entre las principales destrezas que deben de tenerlos profesionales al momento de incorporar en el ámbito laboral es; trabajo en equipo, liderazgo, ética profesional y conocimiento en el idioma Ingles. La provincia se destaca por su turismo, relaciones humanas, y conocimientos administrativos.
Estudio sobre la Salud y Nutrición de los Estudiantes de la Universidad Estatal Península de Santa Elena
Authors: Bricio Karina
Published: June 2017

Una buena actividad física con un buen rendimiento en todos sus ámbitos depende de los hábitos alimenticios y de la buena salud que esto representa, las universidades hoy en día se preocupan de la calidad de la educación y de mantener a sus estudiantes saludables,  que sea parte de las actividades docentes  de tener  obligación de inculcar hábitos saludables dentro de sus programas de estudio, y con ello fomentar un estilo de vida saludable. El objetivo de esta investigación es  analizar cuál es el estado de salud actual, y los tipos de alimentos que consumen los estudiantes  de la universidad estatal península de Santa Elena UPSE, para  determinar estrategias y poder implementar campañas y charlas de salud y nutrición. La investigación determinó que los estudiantes no se están alimentando bien, debido a que en sus dietas no   incorporan,  frutas, vegetal,  y no tomando algún suplemento vitamínico, además se analizó que  tienen un alto problema de estrés, y generalmente  siempre están sufriendo de gastritis.La alimentación debe de ser equilibrada lo cual estos proporciona un balance positivo a nuestro organismo.AbstractA good physical activity with a good performance in all environments depends on the nutritious habits and good health that this represents, In fact universities today care about the quality of the education and keeping its healthy students; which is part of the teaching activities also having obligation to inculcate healthy habits within their study programs, and thereby to promote a healthy lifestyle. The objective of this research is to analyze which is the current state of health, and the types of foods consumed by the students of the state university of Santa Elena Peninsula UPSE, to determine strategies and to be able to implement campaigns and talks about health and nutrition. The investigation determined that the students are not feeding well, due to the fact that their diets do not incorporate, fruits, vegetable, and not taking any vitamin supplement, in addition it is analyzed that have a high stress problem, and generally are always suffering from gastritis. The diet should be balanced which these provides a positive balance to our body.
Assessment of Perceptions and Practices of the Nurses to Prevent Indwelling Catheter Associated Infection; Jinnah Hospital Lahore, Pakistan
Authors: Anwar Ghuzala , Nawaz Ghalib , Afzal Muhammad , Majeed Iram , Waqas Ali
Published: June 2017

Nursing is an art science and an essential health care profession in which the skilled knowledgeable persons are committed to provide care to  sick peoples and strive for the, protection and promotion of health and prevention against diseases and helps to minimize the risk and risk related injuries. Urinary tract infections are very common infection in the hospital settings almost responsible for 40% nosocomial infections. All the urinray tract infection is expected that approximately more than 70% infection reported because of indewelling cathters.Objectives: To assess the perceptions of nurses regarding indwelling urinary catheter and its care. To assess the practices of nurses to prevent the indwelling catheter related urinary tract infection. Methodology: Descriptive cross sectional design and data was collected through a five point Likert scale questioner. Study population was the nursing staff from the Jinnah hospital Lahore.  Sample size was 184 nurses from all indoor departments of the Jinnah Hospital Lahore. Results: The findings show that the practice and perceptions scores of the registered nurses’ in the study group are insignificant with age, qualification and experience (i.e., p-value > 0.05) with the evidence-based guidelines for prevention of catheter associated urinary tract infection. Results of study indicated insignificant relationship between registered nurses’ practice and perceptions regarding the indwelling urinary catheter associated infection.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 150-158
Weed Dynamics in Various Cultivars of Rice (Oryza sativa L.) under Direct Seeding and Transplanting Conditions in Lamjung
Authors: Paudel Basu , Shrestha Abhisek , Amgain Lal Prasad , Neupane Madhav Prasad Neupane
Published: June 2017

Even though rice is a major crop of Nepal, its’ productivity seems very low in South Asia due to high infestation of weeds. Therefore, a field research was conducted in the field of Lamjung Campus, Sundarbazar from July-October, 2015. Two Factorial Randomized Complete Block Design under direct seeding (DSR) and transplanted (TPR) cultivations with weeded and non-weeded check for diverse rice cultivars (US-382, Sukha-2, NR-10676, NR-10490 and Khumal-10) as treatments was executed in field with 3 replications. Statistical results indicated that Rotataindica, Fimbristylis miliacea, Ageratum conyzoides, Cyperusiria, Polygonum barbatum and Cynadon dactylon were found as the major weeds under both DSR and TPR whereas Paspalum distichum L., Alternanthera sessiles L., Echinochloa colona L., Digitariasp., Amischophacelus axillaris L., Echinochloa crusgalli L. were minor. Rotataindica was found the major weed in TPR. It was seemed that the highest weed population recorded for US-382(131.7/m2),when cultivated under TPR system but it was completely absent under DSR. Meanwhile Cynadon dactylon was completely absent in weeded region of TPR system, which in contrary was the highest in weeded field of DSR with variety US-382(18.7/m2). Similar results were found in case of biomass for varieties consisting higher number of weeds while it was lowest in weeded field of NR-10490 shown as TPR. Highest grain yield was obtain from the weeded region of US-382(7.7 t/ha) of TPR system whereas lowest yield was found in varieties NR-10490 and NR-10676 (1.8 t/ha) of non-weeded region of DSR system. With the increase in biomass of weed the yield of rice decrease gradually with co-relation, y = -0.0119x + (R² = 0.1251). Hence, without effective weed control management we can’t increase the productivity of rice.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 159-167
Green Synthesis of Silver Nanoparticles by Boucerosia procumbens (Gravely & Mayur.)
Authors: Prakash Janetha D Prakash , Samuel P David
Published: June 2017

The aim of this study was to synthesis of Silver Nanoparticles in the ethanol extract of Boucerosia procumbens. Nanoparticles are being used in many commercial applications. The synthesized Silver Nanoparticles were characterized by SEM (Scanning Electron Microscopy). It was found that ethanol silver iron can be reduced by ethanol plant extracts of plant to generate to extremely stable Silver Nanoparticles.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 168-171
Early Mass Diagnosis of Fusarium Wilt in Banana Cultivations using an E-Nose Integrated Autonomous Rover System
Authors: Sanjay M. , Kalpana B.
Published: June 2017

Nucleic acid based diagnostics are the standard means for diagnosis of infected plant material. However, these methods are expensive and time-consuming, but they are accurate. On the contrary, disease prediction methods based on Volatile organic compound (VOC) emission from plants are less accurate but, allow for screening of large volumes of samples. This work reports the methodology for development of an inexpensive electronic nose for implementation as early warning systems intended to prevent plant disease outbreaks using VOC pattern analysis. It is proven that plants emit VOCs in response to pathogenic attacks. In this project, efforts were made to register the pattern of VOCs released by the diseased plants. The disease taken for this purpose was Fusarium wilt disease of banana. The E-Nose was successfully fabricated using five MOS sensors connected to a microcontroller, which along with a microSD card module was able to store the acquired VOC data. The VOC data analysis was done in MS-Excel, using NeuroXL Predictor, a neural networking add-in. A small scale banana field containing 35 plants, divided into disease, test and control groups, was established. The disease and test sets were subjected to similar disease induction protocols and VOC data was collected over a period of 40 days. NeuroXL Predictor was trained to recognize odours corresponding to diseases by feeding the neural network with the disease set VOC data. Finally, the training model was validated by providing the test set VOC data to the neural network and the results were found to be accurate. Efforts were made to automate the VOC data acquisition from the plants, as it will be impractical to carry around, a device, through several hectares of plantation. Therefore, a simple autonomous rover was fabricated using DC motors connected to a microcontroller. A DC motor placed on top was used to move the E-nose towards the plants in left and right of the rover. The microcontroller was programmed to stop, move forward and turn the E-nose towards left or right as per the measurements of the field.Int. J. Appl. Sci. Biotechnol. Vol 5(2): 261-266