查尔斯J.赫希，控制器，金块赌场:在统计抽样和分析上滚动骰子

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal Pub Date : 2023-09-01 DOI:10.2308/aahj-2022-022

Scott J. Boylan

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引用次数: 0

摘要

查尔斯·j·赫希(Charles J. Hirsch)从1950年到1970年是金块赌场的会计师和财务总监。他在20世纪50年代和60年代推动了一场运动，推动了统计抽样和分析在会计行业的应用。这份手稿是基于赫希的专业论文的分析，内华达大学，拉斯维加斯，图书馆特别收藏和档案。当统计技术尚未被执业会计师和审计师广泛接受或实施时，赫希在金块使用了统计抽样和分析。从1959年开始，赫希在许多会议上发表了演讲，描述他的工作。此外，赫希明确要求会计行业跟随他的领导，将统计抽样和分析整合到现有的实践中。在此过程中，他加入了一个独特的个人团体，其中包括罗伯特·特鲁布拉德(Robert Trueblood)，他是使用统计技术改进会计和审计实践的早期倡导者。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis

ABSTRACT Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch’s professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing.

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来源期刊

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.