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Annual Editor Report 年度编辑报告
IF 0.3
Accounting Historians Journal Pub Date : 2018-12-01 DOI: 10.2308/AAHJ-10689
William H. Black
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引用次数: 0
Erratum 勘误
IF 0.3
Accounting Historians Journal Pub Date : 2018-12-01 DOI: 10.2308/aahj-10646
{"title":"Erratum","authors":"","doi":"10.2308/aahj-10646","DOIUrl":"https://doi.org/10.2308/aahj-10646","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47445754","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
Searching for Bytes and Bits? An Early History of Computerized Tax Preparation through Advertisements in Accounting Journals 正在搜索字节和位？会计期刊广告电算化报税的早期历史
IF 0.3
Accounting Historians Journal Pub Date : 2018-07-01 DOI: 10.2308/AAHJ-52187
R. Walsh
{"title":"Searching for Bytes and Bits? An Early History of Computerized Tax Preparation through Advertisements in Accounting Journals","authors":"R. Walsh","doi":"10.2308/AAHJ-52187","DOIUrl":"https://doi.org/10.2308/AAHJ-52187","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42665202","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
Accounting for a Campus Tradition 校园传统的会计
IF 0.3
Accounting Historians Journal Pub Date : 2018-07-01 DOI: 10.2308/AAHJ-52186
David N. Herda
{"title":"Accounting for a Campus Tradition","authors":"David N. Herda","doi":"10.2308/AAHJ-52186","DOIUrl":"https://doi.org/10.2308/AAHJ-52186","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48931373","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
My Accounting Theory Seminar 我的会计理论研讨会
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10574
S. Zeff
{"title":"My Accounting Theory Seminar","authors":"S. Zeff","doi":"10.2308/AAHJ-10574","DOIUrl":"https://doi.org/10.2308/AAHJ-10574","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43314277","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
The Account Books of the Soranzo Fraterna (Venice 1406–1434) and Their Place in the History of Bookkeeping 索兰佐兄弟会（威尼斯1406-1434）的账簿及其在记账史上的地位
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10580
M. Ryabova
{"title":"The Account Books of the Soranzo Fraterna (Venice 1406–1434) and Their Place in the History of Bookkeeping","authors":"M. Ryabova","doi":"10.2308/AAHJ-10580","DOIUrl":"https://doi.org/10.2308/AAHJ-10580","url":null,"abstract":"\u0000 This paper contributes to the study of the accounting and legal practice existing in the Venetian Republic in the late Middle Ages. The author examines two account books created by the Soranzo fraterna, a trading firm organized as a family partnership and operating in the first half of the 15th century. The larger of the surviving ledgers, known as the libro real novo, is generally considered to be the earliest extant Venetian example of double-entry bookkeeping. New sources discovered by the author in the State Archives of Venice confirm that the libro real novo represents a compilation of accounts (a so-called estratto) prepared in view of a complicated litigation at the giudici di petizion court. The detailed examination of the judicial conflict in question reveals the purposes behind the composition of this book and the impact that the circumstances of its creation had on the accounting techniques used.\u0000 JEL Classifications: M41; N73; N83.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48102646","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: 5
Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015 会计史研究主题——2006-2015年主要期刊分析
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10567
Gary P. Spraakman, Martin Quinn
{"title":"Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015","authors":"Gary P. Spraakman, Martin Quinn","doi":"10.2308/AAHJ-10567","DOIUrl":"https://doi.org/10.2308/AAHJ-10567","url":null,"abstract":"\u0000 This paper analyzes and categorizes published research papers in three specialist accounting history journals—Accounting History, The Accounting Historians Journal, and Accounting History Review. A key objective is to highlight under-represented areas for future research. We inductively derive a categorization system, and classify over four hundred papers from 2006–2015 according to twelve categories. The results show some rather under-researched areas, namely religion and accounting education. Using statistical analysis techniques, we note similarities and differences across the three journals and suggest avenues for future researchers.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48971530","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: 17
From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942) 从戏剧到科学评论——以尼古拉·布拉托夫（1875–1942）为例
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10566
I. Lvova, D. Lvova
{"title":"From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942)","authors":"I. Lvova, D. Lvova","doi":"10.2308/AAHJ-10566","DOIUrl":"https://doi.org/10.2308/AAHJ-10566","url":null,"abstract":"ABSTRACT This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting who was active in the early 20th century. However, this is not a biographical study in the usual sense. It attempts to apply contextual analysis to one of the aspects of Blatov's career, i.e., writing reviews for the educational literature. The paper shows that Blatov's individual style as a reviewer was determined by his cultural environment: his education and his passion for theater journalism in his young years. The study compares the figures of speech that Blatov employed in his theatrical reviews with those in his later scientific reviews. His rhetoric and style as a theater reviewer enriched his scientific reviewing. The paper also considers Blatov's contribution to developing the rules that governed the narrative of textbooks. He influenced their composition, references, style, and the boundaries within which a textbook's language would remain literary.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44035205","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: 6
Asset Impairment and Depreciation before the 15th Century 15世纪以前的资产减值和折旧
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10575
M. Kuter, M. Gurskaya, Angelina S. Andreenkova, R. Bagdasaryan
{"title":"Asset Impairment and Depreciation before the 15th Century","authors":"M. Kuter, M. Gurskaya, Angelina S. Andreenkova, R. Bagdasaryan","doi":"10.2308/AAHJ-10575","DOIUrl":"https://doi.org/10.2308/AAHJ-10575","url":null,"abstract":"\u0000 This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299. The study demonstrates the difference in approach at that time between the two forms of adjustment and shows that impairment was the original form of adjustment for reduction in asset values, a form that was applied in situations where physical assets had been lost, or deteriorated, or devalued over the reporting period. In contrast, depreciation was algorithmic, linked to a time-based straight-line depreciation charge equivalent to 10 percent per annum. These findings not only relocate recognition of the emergence of depreciation provisions to the end of the 14th century but, also, from France to Spain. However, in both cases, in Italian firms with Italian accountants.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44370928","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: 17
Does Stewardship Still Have A Role? 管理工作还有作用吗?
IF 0.3
Accounting Historians Journal Pub Date : 2018-06-01 DOI: 10.2308/AAHJ-10585
A. Miller, D. Oldroyd
{"title":"Does Stewardship Still Have A Role?","authors":"A. Miller, D. Oldroyd","doi":"10.2308/AAHJ-10585","DOIUrl":"https://doi.org/10.2308/AAHJ-10585","url":null,"abstract":"\u0000 The paper analyzes the decision of the FASB and IASB not to treat the motivational and control aspects of stewardship as a separate and distinct reporting objective to that of facilitating investment decisions. It does so first by considering the demand for information to control agents, and second by assessing the capacity of decision-useful information to replicate stewardship effects. The paper finds an essence to accounting based on the legal protection of property rights, encompassing stewardship, which has remained constant since earliest times. The decision taken by the boards on stewardship also appears disconnected from changes in the capital markets, as well as the writings on reporting objectives that preceded it.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48671318","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: 3
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