bluuebunny/crossref_metadata_2025 huggingface dataset:
THE CHANGING FORM OF THE CORPORATE ANNUAL REPORT
Authors: Lee Tom
Published: June 2017

The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of establishing corporate identity in a consumer-oriented world. This raises concern about the effectiveness of such reports as mechanisms of corporate governance.
INITIAL EFFORTS OF KENNETH W. STRINGER TO DEVELOP A STATISTICAL SAMPLING PLAN
Authors: Tucker James J.
Published: June 2017

In 1981, the Auditing Section of the American Accounting Association selected Kenneth W. Stringer to become the first recipient of the Distinguished Service in Auditing Award. Stringer was a pioneer in the auditing research efforts of Haskins and Sells for nearly 25 years. One of Stringer's many contributions was the development of a statistical sampling plan which was adopted by Haskins & Sells in 1962. The plan developed by Stringer is referred to in the literature as Probability-Proportional-to-Size sampling. This study provides insight into facets of Stringer's research efforts which include his evaluation of prior sampling plans, a behavioral laboratory experiment, the interdisciplinary process through which the plan was constructed, and the influence of Oscar Gellein, whom Stringer viewed as his mentor during his early career.
ACCOUNTING HISTORY AND GOVERNMENTAL INQUIRIES: AN EXPERIMENT IN ADVERSARIAL ROLEPLAY
Authors: CRAIG R. J. , GREINKE A. J.
Published: June 2017

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and effective way of learning accounting theory. Ancillary benefits were that students gained a better understanding of some important economic, political and constitutional issues in American history.
THE ROLE OF ACCOUNTING IN PUBLIC EXPENDITURE AND MONETARY POLICY IN THE FIRST CENTURY AD ROMAN EMPIRE
Authors: Oldroyd David
Published: June 2017

Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have been encouraged by the financial planning that arose out of the exigencies of funding public expenditure. In this way these two aspects of monetary policy can be reconciled.
VERIFICATION PROCEDURES USED IN TWO INVENTORY COUNTS IN NEW SPAIN, 1596–1597
Authors: Baron David
Published: June 2017

This is a report on an examination of translated official documents from two inspections of the Oñate expedition conducted in 1596 and 1597 in New Spain—present day Mexico. Its principal objective is to describe the purpose, the nature, and the quality of verification practices used in the Spanish-Americas at that time. The findings include: (1) verification of contract compliance was an established practice in sixteenth century New Spain, (2) the two inspections differed substantially in the care and thoroughness of the work done, and (3) generally, the practices showed rapid adoption of Spanish methods in the frontiers of its empire.
PATTERNS OF RESEARCH PRODUCTIVITY AND KNOWLEDGE CREATION AT THE ACCOUNTING REVIEW: 1967 - 1993
Authors: Rodgers Jacci L. , Williams Paul F.
Published: June 2017

This paper presents an analysis of author productivity in The Accounting Review for the period 1967 through 1993. The stratification observed in other disciplines is evident and is associated with a set of “elite” schools. The most productive authors in TAR are dominated by graduates of these schools. It is also the case that these elite authors increasingly rely on other social science disciplines, notably financial economics and cognitive psychology, for producing accounting knowledge. Evidence is also provided which indicates that the process of elite formation at TAR is more consistent with the use of particularistic rather than universal criteria. There is a paradigm consensus in the U.S. academic community, which is contrary to what would be expected in a low-paradigm consensus field like accounting. The possible contribution of the AAA in forcing this consensus is discussed.
WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION
Authors: Slocum Elliott L. , Roberts Alfred R.
Published: June 2017

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.
THE RISE AND FALL OF DEBIT-CREDIT BOOKKEEPING IN CHINA: HISTORY AND ANALYSIS
Authors: Chen Shimin
Published: June 2017

This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the Chinese government officially designated it as the standard bookkeeping method. Rather than taking a narrow technical perspective, this paper examines many historical events that shaped bookkeeping methods in China from a broad socioeconomic and political viewpoint. The story of debit-credit bookkeeping in China exemplifies how accounting is intertwined with the political and socioeconomic environment in which it exists.
THE SCIENCE OF ACCOUNTS: BOOKKEEPING ROOTED IN THE IDEAL OF SCIENCE
Authors: McMillan Keith P.
Published: June 2017

This paper presents the discourse of the “science of accounts” as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term “science of accounts” had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which bookkeeping makes visible. Second, the paper analyzes how this rational institutional myth became institutionalized within the emerging profession's technical journals and its professional organization, the Institute of Accounts. Through reliance on this scientific foundation, the newly emerging profession could gain greater social legitimacy, leading to the first CPA law in 1896.
A SOCIAL NETWORK ANALYSIS OF THE FOUNDERS OF INSTITUTIONALIZED PUBLIC ACCOUNTANCY
Authors: Lee Thomas A.
Published: June 2017

This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events.

The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). Third, social links between individual founders of the IAE/SAE and IAAG are identified.

The research results are generally consistent with prior studies but reveal significant matters not identified by other researchers. The social network analysis of the IAE/SAE founders confirms the existence of a cohesive and elite community and the presence of an elite within an elite. There is evidence of strong links to lawyers and landowners, as well as significant links to the insurance industry.
THE ROLE OF DEPRECIATION AND THE INVESTMENT TAX CREDIT IN TAX POLICY AND THEIR INFLUENCE ON FINANCIAL REPORTING DURING THE 20TH CENTURY
Authors: Kern Beth B.
Published: June 2017

Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.
TECHNOLOGICAL INNOVATIONS AND THE WORK OF THE ACCOUNTING HISTORIAN: SOME KEY ISSUES
Authors: Goodman Leonard , Palmon Dan
Published: June 2017

This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour “on-line library”. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. Advances in information technology suggest that future generations of accounting historians will require new skills.
WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD? A COMMENT
Authors: Nobes Christopher W.
Published: June 2017

Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid's paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West.
“WERE ISLAMIC RECORDS PRECURSORS TO ACCOUNTING BOOKS BASED ON THE ITALIAN METHOD?” A RESPONSE
Authors: Zaid Omar Abdullah
Published: June 2017

Offers a response to Nobes' comment on Zaid [2000]. Focuses on Nobes' interpretation of the arguments presented by Zaid, his contentions about ‘pious inscriptions’ and the use of the term ‘journal’. Calls for broader thinking on the history of double entry bookkeeping and for more research on possible antecedents in the Islamic state.
PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986
Authors: Richardson Alan J.
Published: June 2017

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.
SINGLE-ENTRY ACCOUNTING IN EARLY AMERICA: THE ACCOUNTS OF THE HASBROUCK FAMILY
Authors: Schultz Sally M. , Hollister Joan
Published: June 2017

The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual's account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the use of commodity money prevalent.
ACCOUNTING SYSTEMS AND RECORDING PROCEDURES IN THE EARLY ISLAMIC STATE
Authors: Zaid Omar Abdullah
Published: June 2017

Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.
THE ROARING NINETIES: ACCOUNTING HISTORY COMES OF AGE
Authors: Fleischman Richard K. , Radcliffe Vaughan S.
Published: June 2017

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 extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses “traditional” and “critical” forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between “old” and “new” perspectives on accounting history are discussed and linked to later collaborative efforts and refinements in the work of each genre. Major research projects published during the 1990s are identified, tabulated, and discussed. The paper concludes with a discussion of accounting history as the decade closed, with a particular focus on the opportunities and threats that may lie ahead for the field.
USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY
Authors: Samson William D. , Allen Cheryl L. , Fleischman Richard K. , Robinson-Backmon Ida B.
Published: June 2017

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 paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.
DIGITIZING THE ACCOUNTING HISTORIANS JOURNAL: A SHORT HISTORY
Authors: Kurtz Royce D. , Herrera David K. , Moussalli Stephanie D.
Published: June 2017

The University of Mississippi Library has digitized the Accounting Historians Journal from 1974 through 1992, cover-to-cover. The American Institute of Certified Public Accountants' gift of their library to the University of Mississippi was, fortuitously, the impetus for the AHJ digitizing project. A complicated chain of events followed which included discussions with the Academy of Accounting Historians for copyright permission, an application for a federal grant, negotiations with software vendors, and decisions about search capabilities and display formats. Each article in AHJ is now full-text searchable with accompanying PDF page images.
THE PRINTING OF PACIOLI'S SUMMA IN 1494: HOW MANY COPIES WERE PRINTED?
Authors: Sangster Alan
Published: June 2017

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 so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other “serious” books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner in which it was treated once acquired as in the number of copies printed.
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
Authors: Heier Jan R. , Gurley A. Lee
Published: June 2017

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 sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the ICC was reluctant to change until new tax legislation in the early 1980s forced the issue. The decision was a culmination of a debate that started in the mid-1950s when Arthur Andersen, with the help of the securities industry, began an effort to harmonize railroad and industry standards using arguments that mirror those supporting the international accounting harmonization efforts of the early 21st century.
EARLY COST ACCOUNTING PRACTICES AND PRIVATE OWNERSHIP: THE SILK FACTORY COMPANY OF PORTUGAL, 1745–1747
Authors: Carvalho José Matos , Rodrigues Lúcia Lima , Craig Russell
Published: June 2017

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 cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, allowances for wastage and shrinkage, and elements of rudimentary standard costing. Our findings provide evidence of the existence of cost accounting and management control techniques at a private rather than a state-owned enterprise prior to the industrial revolution.
PATTERNS OF PREJUDICE: SOCIAL EXCLUSION AND RACIAL DEMARCATION IN PROFESSIONAL ACCOUNTANCY IN KENYA
Authors: Sian S.
Published: June 2017

Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy of all three races. The paper covers the period from the turn of the 20th century, which marked the arrival of the first British accountants, to 1970, the advent of Kenyan professional accountancy examinations. The growth of commercial activity in the colony and new legislation to regulate it in the early 20th century resulted in a demand for providers of accountancy services and a preponderance of British accountants. The entry of Asian participants in the formal profession in Kenya, through membership of British accountancy bodies, is recorded after World War II. However, it was the achievement of political independence in 1963 and the ensuing societal transformations that signaled African participation. Such changing patterns of participation reflect the increasingly permeable boundaries to be found in wider Kenyan society after independence despite the continuing manifestation of racial prejudice.
LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920
Authors: Fujimura Daijiro
Published: June 2017

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.
THE MARKET FOR LUCA PACIOLI'S SUMMA ARITHMETICA
Authors: Sangster Alan , Stoner Gregory N. , McCarthy Patricia
Published: June 2017

This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail – the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was written primarily for, and sold mainly to, merchants who used the book as a reference text, as a source of pleasure from the mathematical puzzles it contained, and as an aid for the education of their sons.
Contributions of Joseph Hardcastle to Accounting Theory
Authors: Romeo George C. , McKinney James J.
Published: June 2017

Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by New York University. Because of his prolific writings, his teaching of future accountants, and his interactions with members of the Institute of Accounts, he had a strong impact on the “science of accounts,” the dominant accounting theory in the U.S. at the turn of the century.
NEPALESE GOVERNMENTAL ACCOUNTING DEVELOPMENT IN THE 1950s AND EARLY 1960s: AN ATTEMPT TO INSTITUTIONALIZE EXPENDITURE ACCOUNTING
Authors: Adhikari Pawan , Mellemvik Frode
Published: June 2017

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset of the post-Rana period, Indian advisors dominated the reform process and helped Nepal introduce and incorporate a range of modern administrative measures, including a new budgeting structure called line-item budgeting. The external influence on Nepal's reforms and the ways of installing new values in the administration altered in the second half of the 1950s. The United Nations and the USAID became the major agents in the introduction and institutionalization of rules and practices, especially accounting norms and procedures.
MAKING ACCOUNTING HISTORIANS
Authors: Bisman Jayne
Published: June 2017

This paper addresses the question of how accounting educators can “make” accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational practice. A case study of the design and modeling of a graduate course in accounting history is then discussed and is offered as a prototype for use or adaptation by accounting educators interested in harnessing the potential of studies in accounting history to improve student learning experiences and learning outcomes.
FARMERS, POLITICS, AND ACCOUNTING: THE HISTORY OF STANDARD VALUES – AN ACCOUNTING CONVENIENCE OR POLITICAL ARITHMETIC?
Authors: Hooks Jill , Stewart Ross E.
Published: June 2017

This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the power of farmers to receive favorable tax treatment compared with other New Zealanders, while still demonstrating they carried their fair share of the country's tax burden.
THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008
Authors: Kirsch Robert J.
Published: June 2017

Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee/Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM
Authors: Fujimura Daijiro
Published: June 2017

Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light.

Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.
ANALYSIS OF BOOKKEEPING AS A BRANCH OF GENERAL EDUCATION (1842)
Authors: Jones Thomas
Published: June 2017

These thoughts of an early American accounting author reflect the frustrations encountered in attempting to establish the process of teaching account keeping within the general scheme of education. This item by Jones first appeared in 1842 as an article in a New York business periodical. It represents one of the first and most complete examples of ante-bellum American accounting thought as depicted in the financial press of that era.
HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999
Authors: Patton Terry K. , Hutchison Paul D.
Published: June 2017

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34.
ACCOUNTING HISTORY AS A LOCAL DISCIPLINE: THE CASE OF THE ITALIAN-SPEAKING LITERATURE (1869–2008)
Authors: Antonelli Valerio , D'Alessio Raffaele
Published: June 2017

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a “local” accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of Accounting History, the role of practitioners in conducting and financing research about the origin of their profession could have influenced authorship, publication forms, and the issues and themes during the century and a half after the Unification of Italy.
LITIGATING, AUDITING AND OFFICIATING
Authors: Sharp Andrew D. , Webre Taylor A.
Published: June 2017

Accounting historians often encounter the arduous and interesting task of uncovering the truth insulated by myriad layers of embellishment. In the spirit of full disclosure, like Don Quixote of old, we set out in search of the truth from three related perspectives—officers of the court, financial auditors and athletic officials. Truth, shaded by the human element, is the basis for their significant decisions impacting society.
GRAMMATEUS REAPPEARS IN 1911
Authors: Stone Williard E.
Published: June 2017

There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines described in the previous article.
BEMJAMlN GILLIAM'S BOOK—1700
Authors: Holmes William
Published: June 2017

The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenalum.
MANAGEMENT SCIENCE AND THE DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING
Authors: Ansari Shahid L. , Flamholtz Diana T.
Published: June 2017

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.

Management science has played an important role in facilitating the development of human resource accounting as a managerial tool. The theories underlying HRA are derived from and consistent with the concepts and philosophy of management science developed after WW II. The rationality and multidisciplinary problem solving approaches which characterize management science were applied to HRA and together with other economic and social factors of the 1960's produced human resource accounting.*
“WHETHER MALCOLM'S IS BEST OR OLD CHARGE & DISCHARGE”
Authors: Forrester D. A. R.
Published: June 2017

In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.
OUTLAY AND INCOME
Authors: Sprague Charles E.
Published: June 2017

This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.
ON MERCANTILE ACCOUNTING IN PRE-INDUSTRIAL IRAN
Authors: Khodadoust T. , Frishkoff Paul
Published: June 2017

Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis, single-entry, with little distinction between business and personal transactions; this mirrors accounting practices in many “developing” societies. What was indeed unique was a distinctive set of numerical symbols, comprehensible to but a few initiates in each community, and whose primary goal was secrecy and privacy of the records. The system was used well before 1900 and is still in use in some rural areas today.
ON THE LIFE OF LUCA PACIOLI
Authors: Nakanishi Akira
Published: June 2017

Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.
FREDERICK WINSLOW TAYLOR'S CONTRIBUTIONS TO ACCOUNTING
Authors: Chen Rosita S. , Pan Sheng-Der
Published: June 2017

Taylor's system of accounting was formulated in the 1880s, basically completed in the 1890s, and implemented in various manufacturing companies up until the 1920s. The rapid growth of business and the accompanying change in capital structure in this century led to an income-statement emphasized financial accounting system on the one hand, and a decision-oriented managerial accounting system on the other. In either system, some influence of Taylor's work is still discernable.
SOME ASPECTS OF AUDITING EVOLUTION IN CANADA
Authors: Murphy George J.
Published: June 2017

A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.
THE FINAL EXAMINATIONS OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES, 1882–1981
Authors: Freear John
Published: June 2017

This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882–1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly.
VALUE-ADDED TAXATION: THE ROOTS RUN DEEP INTO COLONIAL AND EARLY AMERICA
Authors: Crum Robert P.
Published: June 2017

This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which “took root” in colonial times.
CARMAN G. BLOUGH'S CONTRIBUTIONS TO ACCOUNTING: AN OVERVIEW
Authors: Cooper William D.
Published: June 2017

A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.
Ferðaþjónusta og virkjanir til bjargar byggðum?
Authors: Sæþórsdóttir Anna Dóra , Stefánsson Þorkell
Published: June 2017

Tækifæri á sviði ferðaþjónustu og nýtingar orkuauðlinda eru oft nefnd sem leiðir til þess að takast á við breytta atvinnuhætti, sporna við fólksfækkun í dreifbýli og skapa verðmæti. Báðar greinarnar nýta náttúruna sem auðlind en geta þær farið saman eða eru fyrirsjáanlegir hagsmunaárekstrar milli þeirra? Til þess að komast að því hvort ferðaþjónustuaðilar telji fyrirhugaðar virkjunarhugmyndir rýra möguleika ferðaþjónustunnar til að efla byggð í landinu voru tekin hálfstöðluð viðtöl við 65 ferðaþjónustuaðila á sex svæðum á landinu. Að mati viðmælenda er ferðaþjónustan sú atvinnugrein sem býður upp á mesta möguleika til framtíðar til að efla atvinnulíf í dreifbýli og höfðu þeir flestir séð þess glögg merki undanfarin ár. Margir viðmælenda töldu orkuvinnslu og ferðaþjónustu fara illa saman vegna neikvæðra áhrifa orkuvinnslu á náttúruna, grundvallarauðlind ferðaþjónustunnar. Óvissa um hvar verður virkjað í framtíðinni þótti jafnframt hafa tafið fyrir fjárfestingu og markaðssetningu í ferðaþjónustu á ákveðnum svæðum. Nokkrir viðmælenda nefndu dæmi um farsæla sambúð orkuframleiðslu og ferðaþjónustu og kom fram að góð samvinna milli greinanna gæti dregið úr hagsmunaárekstrum á milli þeirra. Þeir töldu að tekjur af báðum atvinnugreinunum mættu skila sér betur til svæðanna þar sem þær verða til.
“Las denominadas expresiones diferenciales en español”
Authors: Devís Márquez Pedro Pablo
Published: June 2017

Fecha de recepción: 11 de enero de 2012.Fecha de aceptación: 13 de mayo de 2013. En este trabajo, el estudio se centra en los cuantificadores no comparativos con capacidad de estar presentes en las estructuras comparativas de desigualdad en español, a los que algunos han denominado expresiones diferenciales ({pocos/bastantes/muchos/dos veces…} {más/menos} {bueno/lejos}). Los objetivos particulares del artículo tienen que ver con la delimitación de estos cuantificadores, contextos de aparición,relaciones sintáctico-semánticas en el ámbito del grupo comparativo,comportamiento en estructuras comparativas de desigualdad con una base de comparación equivalente a una cantidad discreta,compatibilidad semántica con el núcleo de la comparación, repercusión de los procesos metafóricos en dicha compatibilidad y la presencia de estos cuantificadores en contextos no comparativos.
Esther Ortas Durand, Leer el camino. Cervantes y el “Quijote” en los viajeros extranjeros por España (1701-1846). Centro de Estudios Cervantinos, Alcalá de Henares, 2006; 380 pp. (Biblioteca de Estudios Cervantinos, 18).
Authors: Encarnación Paola
Published: June 2017

Se reseña el libro:Leer el camino. Cervantes y el "Quijote" en los viajeros extranjeros por España (1701-1846).
Rose Corral y Anthony Stanton (eds.), Proa (1924-1926). Ed. facsimilar. Biblioteca Nacional Argentina-Fundación Internacional Jorge Luis Borges, Buenos Aires, 2012.
Authors: Escalante Evodio
Published: June 2017

Se reseña el libro:Proa (1924-1926).
Astrid Santana Fernández de Castro, Literatura y cine: lecturas cruzadas sobre las “Memorias del subdesarrollo”. Universidad de Santiago de Compostela, Santiago de Compostela, 2010.
Authors: Berdeja Juan Manuel
Published: June 2017

Se reseña el libro:Literatura y cine: lecturas cruzadas sobre las "Memorias del subdesarrollo".
The Structure of Human Being in Postmodern Philosophy
Authors: ADIBEKIAN Aharon
Published: June 2017

The originality of postmodernism consists in the negation of the intellectual achievements of previous eras and losing the continuity of the problems of human existence, thus, losing the search for its solution. So, it is forced to justify its postulates and methodology by the way of reflection. How can the individual in the case of the negation of philosophical ontology, epistemology and logic make more or less adequate reflection and comparative analysis? Last resort is found in philosophical methodology, which remained beyond criticism of adherents of postmodernism as their different sentences can be considered as a product of detailed methodological postulates. The methodology is veiled by the concept of "discourse", i.e. the characteristics of Postmodernism as a special spiritual attitude and ideological orientation, expressed in "image I" possessing certain connectedness and immersed in a socio-cultural, socio-psychological and other contexts. However, in the postmodernists is implicitly shown the methodological function of philosophy in the formation of the "reflexive consciousness" and "social reflection" as of the two fundamental determinants of human existence in the post-industrial society.
Happiness, Life, Liberty (A Catholic View)
Authors: MEZEI Balázs M.
Published: June 2017

Happiness, life and liberty are central terms in the history of philosophy. At the same time, they belong to the core of Christianity. We find these key terms already in the New Testament and we also find that reflections on these terms have defined their meanings in new ways throughout the centuries. I show the way how the original meanings have gradually changed. In contemporary reflections, we find interesting attempts to reform the traditional meanings, in which the influence of the natural sciences and twentieth century philosophies (such as phenomenology, existentialism, Marxism and post-modernism) have proven to be decisive. Christianity-oriented philosophies in contemporary academia, such as those of Michel Henry or Jean-Luc Marion, offer versions of these thoughts. The main defect of the traditional understandings may be seen simply their isolationist approach, that is to say, their approach to consider these terms as unrelated to one another. My own solution finds the common structure in the reality of revelation and considers life, liberty, and happiness as moments only insufficiently grasped by traditional approaches.