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Keywords: accounting history
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Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal 1–18.
Published: 03 July 2025
..., University of North Georgia, Mike Cottrell College of Business, Dahlonega, GA, USA. Editor’s note: Accepted by Guest Editor Martin E. Persson. 17 11 2021 08 05 2025 26 05 2025 2025 oral history accounting history best practices interviews ACCOUNTING HISTORIANS...
Journal Articles
William A. Paton’s Gospel of Accounting as Reflected in the Accountant’s Handbook
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2025) 52 (1): 63–73.
Published: 01 June 2025
... the Paton gospel more widely.” Paton is viewed as one of the most influential accounting theorists of that time. This paper examines Paton’s edition of the Handbook as a means for his bringing his “gospel” from academia to practice during a volatile period in business and accounting history. JEL...
Journal Articles
75 Years of the Accounting Hall of Fame: Profiles to Inspire
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2025) 52 (1): 21–45.
Published: 01 June 2025
... of Fame accounting history accounting profession What do Robert H. Montgomery, Sir David Tweedie, Denny Beresford, Chuck Bowser, Katherine Schipper, Olivia Kirtley, Frank Ross, and 113 others have in common? They are members of the Accounting Hall of Fame (AHOF). The AHOF was founded at The Ohio...
Includes: Supplementary data
Journal Articles
Tracing the Evolution of Accounting History Research in the New Millennium: A Bibliometric Analysis of Publication Patterns in Specialist Journals
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2024) 51 (2): 53–79.
Published: 01 December 2024
...Nicola Rappazzo; Carmelo Marisca; Massimo Sargiacomo ABSTRACT This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research...
Journal Articles
Fifty Years of the Accounting Historians Journal: A Bibliometric Overview
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2024) 51 (1): 3–24.
Published: 01 June 2024
...William H. Black; Carmelo Marisca; Guido Noto; Nicola Rappazzo; Massimo Sargiacomo ABSTRACT The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977...
Includes: Supplementary data
Journal Articles
Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2024) 51 (1): 39–61.
Published: 01 June 2024
... results and the overall financial result. JEL Classifications: M41; N83. accounting history Francesco Datini partnerships financial result The period from the end of the 11th century onward has been defined by scholars as the Commercial Revolution ( Lopez 1976 ; Spufford 1989...
Journal Articles
John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 111–123.
Published: 01 December 2023
..., was that SOE would “set Europe ablaze” ( Dalton 1957 , 366). accounting history biography accounting orthodoxy Special Operations Executive The purpose of this paper is to shed light on the contribution made by chartered accountant John Franklyn Venner, Fellow of the Institute of Chartered...
Journal Articles
Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 45–64.
Published: 01 December 2023
..., marked by industrialization efforts and private sector growth. Chandler (1959) articulates that the study of history is vital for comprehending the progression of society. Recognizing the accounting history of various cultures and economies, like that of the Republic of Turkey in the 1920s, holds...
Journal Articles
A Historical Overview of the Computerization of the Internal Revenue Service
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 93–110.
Published: 01 December 2023
... Administration, Department of Accounting, Dayton, OH, USA. Editor’s note: Accepted by Ann L. Watkins, under the Senior Editorship of William H. Black. 20 06 2022 01 06 2023 06 06 2023 2023 income tax Internal Revenue Service technology tax history accounting history...
Journal Articles
The Power of One: A Memorial to Dr. Larzette Golden Hale (1920–2015)
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 1–16.
Published: 01 December 2023
...LaToya L. Flint; Brandi L. Holley ABSTRACT This paper memorializes a remarkable figure in accounting history and showcases the power of one individual to impact society. Although Dr. Larzette Golden Hale was the first Black female certified public accountant (CPA) to also earn a Ph.D...
Journal Articles
The Art of Government in Maria Louise's Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2022) 49 (2): 7–19.
Published: 01 December 2022
... Framework of Parma State Laws (regarding accounting laws) and documentation in the Parma State Archive (regarding accounting reports), as well as secondary sources to form a detailed picture of the duchy's income and expenditure in the period. 2022 accounting history accounting practice accounting...
Journal Articles
John Henry Guy: A Man of Many Parts
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2022) 49 (1): 1–13.
Published: 01 June 2022
..., Cardiff, U.K. Editor's note: Accepted by Stephan A. Fafatas. 1 12 2020 1 9 2021 2022 accounting history biography costing Christianity Ministry of Munitions Quakers It is a truism that “accounting is a human construction” and, for that reason, biographical...
Journal Articles
Nothing is Standard: The Transformation of Standard Costing Under State Policy in the USSR (1929–1934)
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2021) 48 (1): 47–64.
Published: 01 June 2021
... by William H. Black. 1 7 2018 1 2 2021 2021 accounting history standard costing normative cost accounting state policy USSR We thank the two anonymous reviewers for their helpful feedback. Therefore, it is necessary to consider historical experience more carefully...
Journal Articles
Marshall H. Twitchell: Selected Financial Records of a Vermont Carpetbagger in Louisiana
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (2): 47–53.
Published: 01 December 2020
... to illustrate some of the business dealings of a successful Vermonter in postbellum Louisiana. 1 5 2020 1 9 2020 2020 Marshall H. Twitchell accounting history 19th-century businessman Reconstruction Era Louisiana This essay inspects the Marshall Harvey Twitchell Papers ( MHTP...
Journal Articles
“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (1): 89–95.
Published: 01 June 2020
...Garry D. Carnegie ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research...
Journal Articles
The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (1): 75–85.
Published: 01 June 2020
... merits publication given its broad historical study of tax policy, conservation of resources and sustainable practices, all developed from awareness of archival materials which are an important domain for accounting historians. The breadth of tax accounting history has been little attended to in AHJ...
Journal Articles
Reflections on Biography in Accounting History
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2019) 46 (2): 87–89.
Published: 01 December 2019
...William H. Black ABSTRACT Discussion of the role of biography and biographical analysis in the study of accounting history. Any discussion or study of biography in accounting history is necessarily greatly influenced by the work and guidance of leaders in the field, including Dale Flesher...
Journal Articles
The Past, Present, and Future of Accounting History
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2019) 46 (2): 25–40.
Published: 01 December 2019
...Derek Matthews ABSTRACT This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting...
Journal Articles
John Stillé, Jr.: Accounting Records of a Successful 18th Century Philadelphia Merchant
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2019) 46 (1): 35–56.
Published: 01 June 2019
... ). 2 While each book tells a story of its own, each book also corroborates the story of the others. 3 2019 John Stillé, Jr accounting history 18th century merchant early Philadelphia microhistory dual-currency recordings Editor's note: Accepted by William H. Black...
Journal Articles
Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015
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Journal:
Accounting Historians Journal
Accounting Historians Journal (2018) 45 (1): 101–114.
Published: 01 June 2018
...Gary P. Spraakman; Martin Quinn ABSTRACT 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...
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