Accounting Historians Journal
Journal Data
| Type | JOURNAL |
|---|---|
| Publisher | American Accounting Association (US) |
| ISSN | 0148-4184 / 2327-4468 |
| Scopus | 21100388306 |
| Wikidata | Q15760379 |
| OpenAlex | S2764889392 |
| Website | http://aaahq.org/AAH/Journal/Accounting-Historians-Journal |
| Total publications | 140 |
| Coverage period | 1977 - 2026 |
| Country | US |
| Language | EN |
| Indexing | Scopus indexed |
| Cited by | 74 |
| Impact factor | 0.397 |
| SJR | 0.256 (Q1) |
| SNIP | 0.644 |
| CiteScore | 1.5 |
| h-index | 5 |
| i10-index | 2 |
| Female authorship share | 38.5% |
This journal is dedicated to the history of accounting. While it is a historical journal, its specialized focus on accounting history places it outside the direct scope of social or cultural history relevant to anthropology. It has only a very loose intersection with broader social sciences
History · Accounting · Accounting and Organizational Management · Accounting Education and Careers · Accounting Theory and Financial Reporting · American Constitutional Law and Politics · American Environmental and Regional History · American History and Culture · Artistic and Creative Research
Profiles of U.S. University Accounting Programs Published from 1957 to 1983 in Two House Organs by Arthur Andersen & Co
This article catalogues the scores of profiles of accounting programs at U.S. and some non-U.S. universities published between 1957 and 1983 in the house organs of the audit firm of Arthur Andersen & Co. It also alerts readers to the Faculty Personnel directories published every five years between 1925 and 1975 by the American Association of Collegiate Schools of Business and to James R. Hasselback’s Accounting Faculty Directories which have been…
“After All, Why Shouldn’t I Keep It?” Resistance to Change in Accounting Practices: A Historical Case Study
Accounting practices evolve in response to changing historical, economic, and institutional contexts, particularly during periods of social and political transformation. Previous studies have typically framed accounting change as a consequence of external institutional pressures, while overlooking the internal dynamics and resource dependences that can lead to resistance to change. This study addresses this gap through a historical case analysis …
Central Bank of the Republic of Turkey in the 1930s: Financials and Economic Impacts
More than a century has passed since the collapse of the Ottoman Empire and the establishment of the Republic of Turkey. The early Republic faced some of the most challenging economic periods. This study examines the Central Bank of the Republic of Turkey’s (CBRT’s) monetary measures and their relationship with macroeconomic performance between 1933 and 1939. Using panel data and correlation heatmap analyses, the findings reveal strong positive r…
Florentine Cathedral Construction Site in the XIV Century: Management and Accountability Practices
This study explores the management and accountability practices of the Opera di Santa Maria del Fiore (OSMF) during the construction of the Florence Cathedral from 1353 to 1382. Voluntary reporting practices and the engagement of interested parties are investigated through archival research, providing insights into the governance of hybrid organizations in the Middle Ages. Funded by public resources, the OSMF navigated pressures from political an…
Applying McMullin’s Method for the Anatomy of Scientific Controversies in the History of Accounting Thought
This paper introduces a replicable protocol for dissecting scientific controversies in accounting history, adapting McMullin’s (1987) “anatomy of scientific controversies” into an explicit sequence of analytic steps. Applying the protocol to the Chambers–Onida debate in the early 1970s shows that what looks like a technical disagreement about measurement bases is sustained by deeper epistemic and philosophical divergences, especially claims about…
Arthur L. Litke: An Unlikely Fasb Member, an Influencer of the Accounting Profession, and His Removal from the Board
Arthur L. Litke was one of the seven original members of the Financial Accounting Standards Board (FASB) when the standard-setting body was initially formed in 1973. Although a CPA, Litke filled what was considered an investor position on the Board. He took his role of protecting investors seriously and had a track record of taking strong stances for what he believed in. His case highlights the pressures of the time on standard-setting and sheds …
Sedentary Merchants, Agents, and Double Entry Accounting: Alvise Casanova’s Ordine, Modo et Osservantie (1558)
Few would disagree that the English language accounting history literature on double entry accounting before 1800 is descriptive, uncritical, partial, and lacks explanations for the practices adopted by its users. During much of that period, double entry was not used to produce financial statements. Profit was rarely calculated, never accurately. The dominant view in this literature was expressed several times by economist and accounting historia…
William J. Vatter’s Theory of Account Classification
William J. Vatter (1905–1990) is recognized as the father of fund theory, introduced in his seminal book, The Fund Theory of Accounting and Its Implications for Financial Reports (1947). His second major monograph, Accounting Measurements for Financial Reports (1971), however, has received little scholarly attention. Although Vatter’s approach to using funds in accounting theory is widely recognized, his views on accounting measurement and financ…
Disciplinary Practices and Labor Accounting in a Southern Italy-Based Swiss Company (1851–1899)
This study focuses on Schlaepfer, Wenner & C., a cotton mill set up by Swiss businessmen around Salerno (Southern Italy) in the 19th century. Such an industrial area had grown so much that it was named the “Manchester of the Two Sicilies.” The paper draws on a wealth of primary sources to examine the disciplinary system and labor accounting, primarily the company’s accounts books, managers’ memories, ministerial documents, magazines, and pamphlet…
Evolution of Accounting at the University of Michigan: 1901 To 2024
This is a study of the historical evolution of accounting at the University of Michigan from 1901 to 2024, attending to the early accounting instructors as well as on the comings and goings of the professorial faculty from the 1920s onward. Attention is given to the role of accounting Ph.D. graduates over the years and to the major achievements and distinctions received by both the faculty and the doctoral graduates. As the University of Michigan…
Robert K. Mautz (1915–2002): A Thought Leader in Accounting and Auditing
This memorial article on Robert K. Mautz examines his pivotal contributions to accounting and auditing through his roles as an academic and practitioner. Known for seminal works like The Philosophy of Auditing and Financial Reporting by Diversified Companies, Mautz emphasized a balance between theoretical rigor and practical relevance in accounting and auditing standards. His career highlights included leadership on influential boards, such as th…
The Quintessential Public Accountant: A Biography of David B. Pearson
After earning his doctorate in 1964, David B. Pearson joined Arthur Young as a staff accountant, with plans to return to the academy after gaining a couple of years of experience. Instead, he remained in practice for the next 34 years where he built his firm’s education program, worked on technical audit matters, and led internal inspections and external peer reviews. During that same time, he was involved in professional activities including sta…
The PCAOB During the Youth Stage of Its Regulatory Life Cycle
On May 19, 2009, the Supreme Court of the United States (SCOTUS) agreed to hear a challenge to the constitutionality of the Public Company Accounting Oversight Board (PCAOB). The resulting doubt about the PCAOB’s ability to continue hampered its activities, including recruitment of new Board members. Then, on June 28, 2010, SCOTUS ruled that the PCAOB could continue. Subsequently, the SEC appointed three new board members: Lewis H. Ferguson, Jay …
Internal Audit at General Motors in the Late 1920s
This paper explores an important archival document that provides the uniform auditing policies of General Motors Corporation (GM) developed in the late 1920s. The GM “Standard Audit Procedures” manual offers original material on internal auditing at a time when the discipline was not yet standardized. Studying its detailed procedures gives one an inside view of GM’s global business operations during this time and the opportunity to understand the…
Salmagundi: A Mixture or Assortment—A Potpourri
The 150-Hour Rule, from 1886 to 1988, 102 Years in the Making: The Rise and Decline of the 150-Hour Rule in Accounting Education
For over a century, leaders in the accounting profession have promoted education beyond a bachelor’s degree for aspiring CPAs—a movement that culminated in the adoption of the 150-hour rule. Yet by 2025, the AICPA and National Association of State Boards of Accountancy (NASBA) revised the Uniform Accountancy Act to let jurisdictions drop this requirement, signaling a sharp reversal in support. This paper traces the evolution of the 150-hour rule …
The Development of Academic Research Regarding Relations Between External Auditors and Internal Auditors in the United States During the Period 1941–2024
Over the past 84 years, many analyses have been published on the relationship between external and internal auditors. This study tracks the intellectual history of academic research investigating these relationships in the United States since the foundation of the Institute of Internal Auditors in 1941 to identify the origins and timing of relevant developments. It examines the extent to which research has contributed to, or been influenced by, d…
The Transition in Accounting Paradigms from the Tuscan School to the Venetian School in Italy: A Study of the Contribution of Vincenzo Gitti under the Kuhnian Epistemological Model
This study analyzes the evolution of paradigms in scientific accounting related to innovative actions taken in Italy between 1840 and 1900. Specifically, it investigates the transition between two opposing schools of thought during this period: the Tuscan School (antecedent-concomitant paradigm) and the Venetian School (concomitant-next paradigm). To explore this transition, the Kuhnian epistemological model is applied to examine Vincenzo Gitti’s…
Research Methodology in Accounting History
William A. Paton’s Gospel of Accounting as Reflected in the Accountant’s Handbook
In the early 1930s, William Paton undertook editing the second edition of the Accountant’s Handbook, a compendium of guidance for practicing accountants. Later in life, Paton (1978) indicated that the Handbook was a vehicle for his being able to “spread 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…
Stories, Narratives, and Golden Threads in Accounting History Research
This paper explores narrative and storytelling, proposing a “golden thread” approach to the writing of accounting history. The study considers “stories” as the events involving human actors and “narratives” as interpretive frameworks through which these stories can be organized and told. In accounting history, tensions arise between immersive, story-driven accounts and structured, theory-oriented approaches. The paper argues for a renewed emphasi…
Walter Schuetze and the Numbers Game: Advocate for Reform, Champion of Independence, Promoter of Fair Value, and Proponent of Simplification
This paper examines the life of Walter Schuetze (1932–2017) and his contributions to the accounting profession. He was a public accountant, a founding member of the Financial Accounting Standards Board (FASB), the Chief Accountant for the United States Securities and Exchange Commission (SEC), a corporate board member, and an advocate for accounting reform. In 2008, he was inducted into the Accounting Hall of Fame. This paper shows how Walter Sch…
Oral History in Accounting: Best Practices to Consider
Oral history techniques have the potential to enliven the written record, illuminate perceptions and motivations of participants in historical events, provide explanations of events and forces relating to historical processes, and in general make the study of accounting history more productive. When exploring previously underreported areas of history, oral history may uncover facts and experiences of participants that can bring significant inform…
The Importance of Interdisciplinary Collaboration in Researching and Publishing Accounting History: A Personal Journey
I review how my work on accounting history has been made possible through collaboration with experts in various fields
Mary Lanigar: America’s First Female Big 8 Partner
Mary Lanigar became the first woman partner in a Big 8 public accounting firm in 1957, after the local firm in which she had been a partner merged with Arthur Young & Company. This was nearly a decade before the next female was promoted to partnership at a Big 8 firm. This distinction has gone unrecognized in the accounting literature, despite being recognized in the Congressional Record. Lanigar was able to have a career in public accounting due…
Accounting, Coercion and Social Control During Apprenticeship: Converting Slave Workers to Wage Workers in the British West Indies, C.1834–1838
The paper describes the nature and role of accounting during apprenticeship – the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances emb…
A Content Comparison of Antebellum Plantation Records and Thomas Affleck's Accounting Principles
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book…
Prehistoric Accounting and the Problem of Representation: On Recent Archeological Evidence of the Middle-East From 8000 B.C. To 3000 B.C
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explana…
Setting Up an Industrial Accounting System at Saint-Gobain (1820–1880)
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were di…
Accounting in the Early Years of the East India Company
Although the account-books of the East India Company for the period 1600–1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activ…
Choreography of the Past: Accounting and the Writing of Christine de Pizan
This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th century to give guidance on account keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three divine virtues of reason, rectitude, and j…
In Defense of Pacioli
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Com…
Accounting Representation and the Slave Trade: The Guide Du Commerce of Gaignat De l'Aulnais
The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essent…
The Role of Accounting Practices in the Disempowerment of the Coahuiltecan Indians
This paper argues that a complex of accounting measures — account books, inventories of accumulated wealth, and detailed instructions for production performance — were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries c…
Recent Insights Into Mesopotamian Accounting of the 3rd Millennium b.c . — Successor to Token Accounting
This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium b.c. to the 3rd millennium b.c. featured the use of protocuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously m…
The Role of Accounting in Public Expenditure and Monetary Policy in the First Century Ad Roman Empire
Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts s…
The U.S. Freedmen's Bureau in Post-Civil War Reconstruction
The transition from slavery to freedom in the post-Civil War American South featured the efforts of the Freedmen's Bureau (FB) to help ex-slaves overcome an extremely hostile, racist environment that included the need to articulate new labor relations structures given the demise of the plantation system, to overcome the limitations on equality legislated by the infamous Black Codes, to address the pressing need to educate masses of highly illiter…
Locating the Source of Pacioli's Bookkeeping Treatise
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least th…
John Franklyn Venner FCA: An Orthodox Chartered Accountant Working in an Unorthodox Organization
John Franklyn Venner was a chartered accountant and senior partner in an eminent City of London firm of accountants. However, between 1940 and 1945, Venner worked at the heart of the unorthodox and top secret Special Operations Executive (SOE), which was set up to facilitate clandestine warfare. Venner used the accounting orthodoxy of financial controls, the recording of transactions, and regular financial reporting to build a strong bond of trus…
Showing a Strong Front: Corporate Social Reporting and the ‘Business Case’ in Britain, 1914–1919
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to …
The Bordázar Memorandum: Cost Calculation in Spanish Printing During the 18th Century
Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordázar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and …
Showing a Strong Front: Corporate Social Reporting and the ‘Business Case’ in Britain, 1914–1919
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to …
Accounting Representation and the Slave Trade: The Guide Du Commerce of Gaignat De l'Aulnais
The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essent…
In Defense of Pacioli
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Com…
Locating the Source of Pacioli's Bookkeeping Treatise
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least th…
Account Books of the Imperial Waqfs (Charitable Endowments) in the Eastern Mediterranean (15th to 19th Centuries)
The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, …
The U.S. Freedmen's Bureau in Post-Civil War Reconstruction
The transition from slavery to freedom in the post-Civil War American South featured the efforts of the Freedmen's Bureau (FB) to help ex-slaves overcome an extremely hostile, racist environment that included the need to articulate new labor relations structures given the demise of the plantation system, to overcome the limitations on equality legislated by the infamous Black Codes, to address the pressing need to educate masses of highly illiter…
Choreography of the Past: Accounting and the Writing of Christine de Pizan
This research discusses The Treasure of the City of Ladies, a manuscript written by Christine de Pizan in France during the early 15th century to give guidance on account keeping and budgeting. Christine de Pizan was born in Italy but raised in the French royal court. Her manuscript gives the keeping of accounts and budget management a religious imperative. She describes them as functions where the three divine virtues of reason, rectitude, and j…
The Aauia From 1916–1920: How The Aauia Contributed to the Early Developments of Accounting Education
This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants…
Calculating Engine Designed by Charles Babbage
Many credit Charles Babbage (1791–1871) as the father of the computer. A copy of the American Magazine of Useful and Entertaining Knowledge, which originally published an article in Volume 1, 1834, describes the first Calculating Engine designed by Charles Babbage
Accounting Practices Concerning the Boris Family Business in Brazil: 1882–1896
The purpose of this study is to provide a general narrative of the accounting practices of the company Boris Frères & Co. Ltd., popularly known as “Casa Boris,” which played an important role in the trade practices in Brazil's history in the late 19th century. To accomplish this objective, the authors reviewed and summarized the company's account books, accounting records, and other documents from 1882 to 1896, focusing on the usefulness of the a…
Salmagundi: A Mixture or Assortment—A Potpourri
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation William H. Black; Salmagundi: A Mixture or Assortment—A Potpourri. Accounting Historians Journal 1 June 2020; 47 (1): 87. https://doi.org/10.2308/aahj-10728 Download citation file: Ris (Zotero) Reference …
The Unintended Consequences of Tax Policy: How Mississippi's Ad Valorem Tax Structure Led to Environmental Devastation
This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran Batson, an entrepreneur and lumber mill operator, whose history illustrates the adverse consequences of the Mississippi ad valorem tax as it inspired extensive clear-cutting of forests and resulting devastation. Fortunately, the Mississippi tax structu…
The Search for Order in Municipal Administration: Herman A. Metz and the New York City Experience, 1898–1909
This paper examines the administrative and accounting reforms coordinated by Herman A. Metz around the turn of the 20th century in New York City. Reform efforts were motivated by deficiencies in administering New York City's finances, including a lack of internal control over monetary resources and operational activities, and opaque financial reports. The activities of Comptroller Metz, who collaborated with institutions such as the New York Bure…
“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History
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 field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthew…
The Accounting Buck
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation David N. Herda; The Accounting Buck. Accounting Historians Journal 1 June 2020; 47 (1): 99–100. https://doi.org/10.2308/aahj-10722 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends M…
Evolution of Other Comprehensive Income
This paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB. This paper discusses OCI applications from specific standards issued by the FASB and IASB. This paper also examines assertions from selected contemporary accounting books on this subject
Richard K. Fleischman, Jr: A Remembrance
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Robert Bloom; Richard K. Fleischman, Jr.: A Remembrance. Accounting Historians Journal 1 December 2020; 47 (2): 37–40. https://doi.org/10.2308/AAHJ-2020-013 Download citation file: Ris (Zotero) Reference …
Marshall H. Twitchell: Selected Financial Records of a Vermont Carpetbagger in Louisiana
Farmer, teacher, law student, Union Army soldier and captain, Freedmen's Bureau agent, plantation owner, entrepreneur, state senator, and U.S. consul were among the many positions held by Marshall Harvey Twitchell. This paper draws from an archive to illustrate some of the business dealings of a successful Vermonter in postbellum Louisiana
Annual Editor Report
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Share Icon Share Twitter LinkedIn Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation William H. Black; Annual Editor Report. Accounting Historians Journal 1 December 2020; 47 (2): 1–3. doi: https://doi.org/10.2308/aahj-10788 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar searc…
The Chicago Group of Four That Changed Accounting Research
This manuscript provides a historical account of the “Chicago Group of Four,” namely, Sidney Davidson, Charles T. Horngren, David O. Green, and George H. Sorter, and describes their activities and individual roles based on Sorter's autobiography in 2019. The Chicago group was a major source of accounting innovation, both initiating the empirical research conferences at The University of Chicago and establishing the Journal of Accounting Research
U.S. Public Accounting Practice and Intergenerational Occupation Transfer 1850–1870
“Accountant” and “Accountant, Public” listings in New York and Philadelphia city directories from 1850 to 1870 were used to explore accountants' practice conditions and whether their children also became accountants. Children are likely to pursue parental occupations if economic conditions experienced during childhood are positive. Record linkage methodology connected the accountants in Littleton's (1942) compilation of 123 accountant city direct…
Salmagundi: A Mixture or Assortment–A Potpourri
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Twitter LinkedIn Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation William H. Black; Salmagundi: A Mixture or Assortment–A Potpourri. Accounting Historians Journal 1 December 2020; 47 (2): 35. doi: https://doi.org/10.2308/aahj-10756 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers…
The Recurring Debate in the United States over Mandatory Firm Rotation
In 2011, the Public Company Accounting Oversight Board initiated a project to consider the imposition of mandatory firm rotation (MFR). While some believe that the idea of MFR began in the 1970s, the present study demonstrates that MFR was first explored during the SEC's investigation of the McKesson & Robbins scandal in the late 1930s. This study provides new insight into the significance of the McKesson & Robbins fraud in terms of its implicati…
Salmagundi
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn MailTo Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation William H. Black; Salmagundi. Accounting Historians Journal 1 December 2021; 48 (2): 43. https://doi.org/10.2308/aahj-10778 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley…