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Keywords: accounting history
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Journal Articles
Accounting Historians Journal 1–23.
Published: 15 December 2023
... 11 2021 31 10 2023 13 11 2023 2023 accounting history Francesco Datini partnerships financial result ACCOUNTING HISTORIANS JOURNAL Vol. XX, No. XX MONTH YEAR pp. 1 23 American Accounting Association DOI: 10.2308/AAHJ-2021-024 Peculiarities of Accounting Practices...
Journal Articles
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 Articles
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
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
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
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
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
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 Articles
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
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
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
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 Articles
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
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...
Journal Articles
Accounting Historians Journal (2017) 44 (2): 139–156.
Published: 01 December 2017
... unusual or extraordinary items, as follows: The reader was left to ponder the informational difference between “net income—profit and loss” and “profit and loss for the period.” extraordinary items accounting standards accounting history core earnings In analyzing the financial...