...Pavla Slavíčková ABSTRACT The paper follows Edwards’ (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy...

... compelled SBC officials to develop new accounting controls to minimize the risk of a reoccurrence in the future. Data Availability: Articles and books used in this manuscript are available from the public sources and cited in References. JEL Classification: M40; M41; M42. I thank several...

... of World War II. The Archives at the University of West Florida contain many historical documents of the Alger-Sullivan Lumber Company, which provide great insight into the financial, accounting, and operational aspects of the company during its over 50 years of existence. Of particular interest...

...Richard Macve ABSTRACT I review how my work on accounting history has been made possible through collaboration with experts in various fields. 29 04 2024 10 09 2024 01 10 2024 2024 accounting researching publishing history interdisciplinary collaboration...

...Scott J. Boylan 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...

...Svetlana Karelskaia; Ekaterina Zuga 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...

... punishments, and marketplace economic factors. Editor's note: Accepted by Gloria Vollmers. September 2016 January 2017 © 2017 American Accounting Association. All rights reserved. 2017 banks crimes accounting Southern Italy Douglass C. North (1994) , author...