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Accounting Historians Journal: 20070601

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1. Straw men and old saws--an evidence-based response to Sy & Tinker's... Abstract: In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of "archivalism" and empiricism in light of ... (PERIODICAL ARTICLE) 2. Maurice Stans' views on social responsibility in the accounting profession. Abstract: Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the ... (PERIODICAL ARTICLE) 3. The printing of Pacioli's Summa in 1494: how many copies were printed? Abstract: This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the ... (PERIODICAL ARTICLE) 4. The emergence of mechanical accounting in the U.S., 1880-1930. Abstract: For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way ... (PERIODICAL ARTICLE) 5. Early cost accounting practices and private ownership: the silk factory... Abstract: This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in ... (PERIODICAL ARTICLE) 6. The end of betterment accounting: a study of the economic, professional,... Abstract: On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment ... (PERIODICAL ARTICLE) 7. The SEC preempts the accounting principles board in 1965: the... Abstract: In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series ... (PERIODICAL ARTICLE)
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