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Keywords: accounting history
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Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal 1–11.
Published: 27 December 2024
... 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
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
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
Journal:
Accounting Historians Journal
Accounting Historians Journal (2024) 51 (1): 39–61.
Published: 01 June 2024
... 2021 31 10 2023 13 11 2023 2024 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 ). The Crusades, which...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 111–123.
Published: 01 December 2023
... in his SOE role and retained his integrity by accurately recording all transactions and the timeliness and comprehensive quality of his regular financial reporting of all transactions to the SOE Finance Committee. accounting history biography accounting orthodoxy Special Operations Executive...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 45–64.
Published: 01 December 2023
... of William H. Black. 29 03 2023 10 09 2023 12 09 2023 2023 accounting history Uşak Sugar Company surviving business records financial reporting The Ottoman Empire and early Republic of Turkey underwent significant transformations in entrepreneurship, accounting...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 93–110.
Published: 01 December 2023
.... 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 The author gratefully acknowledges comments from...
Journal Articles
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
Journal:
Accounting Historians Journal
Accounting Historians Journal (2022) 49 (2): 7–19.
Published: 01 December 2022
... ; Sargiacomo 2008 ; Stewart 1992 ). Federica Balluchi and Katia Furlotti, University of Parma, Department of Economics and Management, Parma, Italy. Editor's note: Accepted by Martin E. Persson. 1 1 2021 1 3 2022 2022 accounting history accounting practice accounting...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2022) 49 (1): 1–13.
Published: 01 June 2022
... in which research of this genre can heighten our understanding of accounting's history is supplied by Previts et al. (1990 , 137–139). It is probably true to say that the principal subject of this study—John Henry Guy—contributed to accounting's development, particularly through his work at the Ministry...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2021) 48 (1): 47–64.
Published: 01 June 2021
.... The authors contribute to previous literature by focusing on the periodic press, professional societies, and educational institutions being used as tools of political power to put pressure on accounting theory and practice. 2021 accounting history standard costing normative cost accounting state...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (2): 47–53.
Published: 01 December 2020
... 1989 , 81). 1 5 2020 1 9 2020 2020 Marshall H. Twitchell accounting history 19th-century businessman Reconstruction Era Louisiana We acknowledge the valuable assistance of Nolan Eller, University Archivist, Louisiana Tech University. We also thank William H. Black...
Journal Articles
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
Journal:
Accounting Historians Journal
Accounting Historians Journal (2020) 47 (1): 75–85.
Published: 01 June 2020
... of tax accounting history has been little attended to in AHJ and this paper provides an important addition.” All corrections and amendments recommended by the reviewers have been incorporated in the final version of this paper. Editor's note: Accepted by Stephan A. Fafatas. 8 2019 2...
Journal Articles
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
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
Journal:
Accounting Historians Journal
Accounting Historians Journal (2019) 46 (1): 35–56.
Published: 01 June 2019
... of Philadelphia, including at least one signer of the Declaration of Independence and the U. S. Constitution. Editor's note: Accepted by William H. Black. October 2017 October 2018 2019 John Stillé, Jr accounting history 18th century merchant early Philadelphia microhistory dual...
Journal Articles
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...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2018) 45 (1): 1–27.
Published: 01 June 2018
.... November 2016 December 2017 2018 Venetian Republic State Archives of Venice account books accounting history double-entry bookkeeping medieval trade the Soranzo fraterna Middle Ages Since the end of the 19th century, the abundance of late medieval account books...
Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2017) 44 (2): 99–108.
Published: 01 December 2017
... accounting history critical accounting research EMH double-entry Pacioli positive research research paradigms This paper links the development of double entry bookkeeping (DEB) and the concept of earnings or profit with the positivist emphasis of accounting research, an orientation that has...
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