The Accounting Historians Journal

A publication of the Academy of Accounting Historians, the Accounting Historians Journal is a scholarly journal focusing on the history of accounting thought and practice.

Articles from Vol. 25, No. 1, June

Accounting and Science: Natural Inquiry and Commerical Reason
Michael Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason (Cambridge: Cambridge University Press, 1996, 288 pp., $54.95 hardback, $19.95 paper) Ten - the number of digits on our hands and feet; ten the basis of our number system,...
Accounting Hall of Fame 1997 Induction: John Campbell Burton
August 18, 1997 Dallas, Texas Remarks, Citation, and Response REMARKS by Donald J. Kirk Columbia University I am indeed honored to have been asked to read the citation for John C. (Sandy) Burton. But before I do, I must tell two short stories about this...
Accounting Hall of Fame 1997 Induction: Thomas Junior Burns
August 18, 1997 Dallas, Texas Citation THOMAS JUNIOR BURNS CITATION written by Daniel L. Jensen The Ohio State University read by Andrew D. Bailey, Jr. University of Illinois at Urbana-Champaign This dedicated teacher of accounting was a mentor to countless...
A Labor-Based Explanation for Accounting Innovation in a Late Nineteenth Century American Corporation
Abstract: In 1888, the Quincy Mining Company changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone....
Economic Influences on the Development of Accounting in Firms
George J. Staubus, Economic Influences on the Development of Accounting in Firms (New York: Garland Publishing, Inc., 1996, 176 pp., $40) In this book, George Staubus (Professor Emeritus, University of California at Berkeley) sets out to explore the...
John Johnson's Letters: The Accounting Role of Tudor Merchants' Correspondence
Abstract: This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability,...
Leonard M Savoie: Words from the Past, Thoughts for Today
Donald E. Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today (New York: Garland Publishing, Inc., 1995, 288 pp., $55) This collection of 26 previously unpublished speeches by Leonard M. Savoie gives a clear picture of the issues...
New York State Society of CPAs: Celebrating a Century of Integrity
New York State Society of CPAs: Celebrating a Century of Integrity (New York: New York State Society of CPAs, 1997, 135 pp., $25) This volume commemorates the centennial celebration of the New York State Society of CPAs, an appropriate celebration since...
Recent Insights into Mesopotamian Accounting of the 3rd Millennium B.C.-Successor to Token Accounting
Abstract: This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition...
The Forgotten Accounting Association: The Institute of Accounts
Abstract: This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization...
The Rise and Fall of Debit-Credit Bookkeeping in China: History and Analysis
Abstract: This paper presents a century-long history of the debitcredit 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,...
Towards an Institutional Analysis of Accounting Change in the Royal Tobacco Factory of Seville
Abstract: This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly...
Una Contribucion a la Historia De la Contabilidad. Analisis De Las Practicas Contables Desarrolladas Por la Tesoreria De la Casa De la Contratacion De Las Indias En Sevilla
Rafael Donoso-Anes, Una Contribucion a la Historia de la Contabilidad. Analisis de las Practicas Contables Desarrolladas por la Tesoreria de la Casa de la Contratacion de las Indias en Sevilla, 1503-1717 (Seville: Universidad de Sevilla, 1996, 491 pp....

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