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Accounting Historians Journal: 20031201

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1. Questions of taxation framed as accounting historical research: a... Abstract: This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, ... (PERIODICAL ARTICLE) 2. Assets in accounting: reality lost. Abstract: While the contemporary view of assets in accounting is of 'future economic benefits', the appropriateness of this definition for financial reporting purposes continues to ... (PERIODICAL ARTICLE) 3. Accountability and financial control as 'patriotic' strategies:... Abstract: The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, ... (PERIODICAL ARTICLE) 4. The impact of World War II on cost accounting at the Sperry Corporation. Abstract: The impact of World War II on cost accountancy in the U.S. may he viewed as a double-edged sword. Its most positive effect was ... (PERIODICAL ARTICLE) 5. Auditing and audit firms in Germany before 1931. Abstract: Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the ... (PERIODICAL ARTICLE) 6. The development of a Belgian accounting code during the first half of the... Abstract: Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption ... (PERIODICAL ARTICLE)
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