发布求助
文献互助 智能选刊 最新文献

Accounting Historians Journal最新文献

筛选
英文 中文
Accounting through the Eyes of a Witness, 1973–2022 证人眼中的会计，1973-2022
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2022-023
G. Carnegie
{"title":"Accounting through the Eyes of a Witness, 1973–2022","authors":"G. Carnegie","doi":"10.2308/aahj-2022-023","DOIUrl":"https://doi.org/10.2308/aahj-2022-023","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41798488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950) Barrow，Wade，Guthrie&Co.会计师事务所的历史与奥秘（1883-1950）
IF 0.3
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2022-001
Tonya K. Flesher, D. L. Flesher, G. Previts
{"title":"The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950)","authors":"Tonya K. Flesher, D. L. Flesher, G. Previts","doi":"10.2308/aahj-2022-001","DOIUrl":"https://doi.org/10.2308/aahj-2022-001","url":null,"abstract":"\u0000 The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from its origin until the merger with Peat Marwick in 1950. Throughout its existence, BWG was at the forefront of the trends in public accounting practice. The firm and its employees were leaders in all aspects of the developing CPA profession. The paper contributes to historical literature and advances the understanding of the earliest periods of public practice by emerging public accounting firms.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42911988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Salmagundi: A Mixture or Assortment—A Potpourri 鲱鱼:一种混合或组合——一种大杂烩
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/aahj-2023-011
William H. Black
{"title":"Salmagundi: A Mixture or Assortment—A Potpourri","authors":"William H. Black","doi":"10.2308/aahj-2023-011","DOIUrl":"https://doi.org/10.2308/aahj-2023-011","url":null,"abstract":"Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation William H. Black; Salmagundi: A Mixture or Assortment—A Potpourri. Accounting Historians Journal 1 June 2023; 50 (1): 45. https://doi.org/10.2308/AAHJ-2023-011 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentAccounting Historians Journal Search Advanced Search","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136136997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Policy 编辑政策
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/0148-4184-50.1.85
{"title":"Editorial Policy","authors":"","doi":"10.2308/0148-4184-50.1.85","DOIUrl":"https://doi.org/10.2308/0148-4184-50.1.85","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136137027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Covers and Front Matter 封面及封面
Accounting Historians Journal Pub Date : 2023-06-01 DOI: 10.2308/0148-4184-50.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0148-4184-50.1.i","DOIUrl":"https://doi.org/10.2308/0148-4184-50.1.i","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136137028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Has Accountancy (and the World) Changed Since 1973? 自1973年以来，会计（和世界）发生了怎样的变化？
IF 0.3
Accounting Historians Journal Pub Date : 2022-09-15 DOI: 10.2308/aahj-2022-020
William H Black
{"title":"How Has Accountancy (and the World) Changed Since 1973?","authors":"William H Black","doi":"10.2308/aahj-2022-020","DOIUrl":"https://doi.org/10.2308/aahj-2022-020","url":null,"abstract":"This essay looks back at what accountancy and the world were like in 1973, when the Academy of Accounting Historians was formed. It can be considered a small time capsule to refresh recollections as the 50th anniversary year of the Academy approaches.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43270109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Norval Hawkins: Ford Accountant and Salesman Extraordinaire 诺瓦尔·霍金斯:福特会计和非凡的推销员
IF 0.3
Accounting Historians Journal Pub Date : 2022-09-01 DOI: 10.2308/aahj-2021-018
Yvette J Lazdowski, Martin E. Persson
{"title":"Norval Hawkins: Ford Accountant and Salesman Extraordinaire","authors":"Yvette J Lazdowski, Martin E. Persson","doi":"10.2308/aahj-2021-018","DOIUrl":"https://doi.org/10.2308/aahj-2021-018","url":null,"abstract":"This article investigates the life and career of Norval Hawkins (1867–1936), a successful accountant at Ford Motor Company and author of salesmanship books, but also a convicted embezzler at Standard Oil in 1894. With phenomenal growth at Ford after the1908 introduction of Model T in 1908, the administration of accounting and sales remained under the capable James Couzens. Hawkins was hired to assist Couzens in 1907, but little has been written on his multiple contributions including a cost accounting system, branch accounting, and a unique dealership system. Hawkins also created a popular house publication, the Ford Times , to influence salespeople, customers, and dealers. Ultimately, his style and success irritated company founder Henry Ford, and he was abruptly ousted. Using archival material from The Henry Ford, Hawkins’ years at Ford from 1907-1919 describe the talents of an accountant who overcame public scandal to achieve notable success in the automotive industry.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44479123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Rise and Decline of LIFO 后进先出法的兴衰
IF 0.3
Accounting Historians Journal Pub Date : 2022-09-01 DOI: 10.2308/aahj-2021-010
D. Tinkelman, Qianhua Ling
{"title":"The Rise and Decline of LIFO","authors":"D. Tinkelman, Qianhua Ling","doi":"10.2308/aahj-2021-010","DOIUrl":"https://doi.org/10.2308/aahj-2021-010","url":null,"abstract":"We trace the history of LIFO from the 1930s to 2021. LIFO usage rose sharply in the 1970s. LIFO’s supporters praised its matching of recent costs against sales, and its nonrecognition of inventory holding gains. Managers appreciated its tax-lowering effects in inflationary periods. The 1970s LIFO adoptions spurred accounting research into market efficiency and accounting choice. LIFO’s tax advantages began decreasing in the 1980s due to lower tax rates, low inflation, and changing inventory practices. Its theoretical justification weakened as the FASB adopted a Conceptual Framework in the 1980s that deemphasized matching, and instead valued relevance, decision-usefulness, representational faithfulness, and comparability. Without major tax advantages or strong theoretical justifications, LIFO usage declined markedly beginning in the mid-1980s. The IASB disallowed LIFO in 2005. By 2020, LIFO had become a niche method, surviving mainly due to the LIFO conformity rule. Whether its use will increase with renewed inflation is unclear.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47542412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
POIROT, PACIOLI, AND PEDAGOGY: USING ACCOUNTING HISTORY TO BUILD AN INTRODUCTORY FORENSIC ACCOUNTING COURSE POIROT、PACIOLI与教育学：利用会计史构建法证会计入门课程
IF 0.3
Accounting Historians Journal Pub Date : 2022-09-01 DOI: 10.2308/aahj-2022-013
Frank Badua
{"title":"POIROT, PACIOLI, AND PEDAGOGY: USING ACCOUNTING HISTORY TO BUILD AN INTRODUCTORY FORENSIC ACCOUNTING COURSE","authors":"Frank Badua","doi":"10.2308/aahj-2022-013","DOIUrl":"https://doi.org/10.2308/aahj-2022-013","url":null,"abstract":"Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this Salmagundi article suggests an approach by which students can be introduced to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony, by providing a list of historical cases and resources in various media for the forensic accounting course instructor’s use.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45592645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Accounting Transformation in the 17th - beginning of the 18th Century in Russia 俄罗斯17世纪至18世纪初的会计变革
IF 0.3
Accounting Historians Journal Pub Date : 2022-09-01 DOI: 10.2308/aahj-2020-029
S. Karelskaia, E. Zuga
{"title":"Accounting Transformation in the 17th - beginning of the 18th Century in Russia","authors":"S. Karelskaia, E. Zuga","doi":"10.2308/aahj-2020-029","DOIUrl":"https://doi.org/10.2308/aahj-2020-029","url":null,"abstract":"The paper is devoted to the development of accounting in Russia in the 17th and early 18th century. The study provides an explanation of the similarity of accounting systems of various economic entities, including state institutions and state–owned enterprises, in order to clarify the content of the transformations of Russian accounting during the period under study. The research is based on the analysis of national and local regulations published in the Complete Collection of Laws of the Russian Empire, as well as on documents of accounting practice described in the works of researchers of the history of state record keeping and accounting. Special attention is paid to the comparative analysis of accounting practices established in Russia before 1700 in different spheres of economic activity and identification of the main obstacles to the spread of double entry in economic practice.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48575057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信