{"title":"Accounting through the Eyes of a Witness, 1973–2022","authors":"G. Carnegie","doi":"10.2308/aahj-2022-023","DOIUrl":"https://doi.org/10.2308/aahj-2022-023","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41798488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from its origin until the merger with Peat Marwick in 1950. Throughout its existence, BWG was at the forefront of the trends in public accounting practice. The firm and its employees were leaders in all aspects of the developing CPA profession. The paper contributes to historical literature and advances the understanding of the earliest periods of public practice by emerging public accounting firms.
{"title":"The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950)","authors":"Tonya K. Flesher, D. L. Flesher, G. Previts","doi":"10.2308/aahj-2022-001","DOIUrl":"https://doi.org/10.2308/aahj-2022-001","url":null,"abstract":"\u0000 The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from its origin until the merger with Peat Marwick in 1950. Throughout its existence, BWG was at the forefront of the trends in public accounting practice. The firm and its employees were leaders in all aspects of the developing CPA profession. The paper contributes to historical literature and advances the understanding of the earliest periods of public practice by emerging public accounting firms.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42911988","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.2308/0148-4184-50.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0148-4184-50.1.i","DOIUrl":"https://doi.org/10.2308/0148-4184-50.1.i","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136137028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This essay looks back at what accountancy and the world were like in 1973, when the Academy of Accounting Historians was formed. It can be considered a small time capsule to refresh recollections as the 50th anniversary year of the Academy approaches.
{"title":"How Has Accountancy (and the World) Changed Since 1973?","authors":"William H Black","doi":"10.2308/aahj-2022-020","DOIUrl":"https://doi.org/10.2308/aahj-2022-020","url":null,"abstract":"This essay looks back at what accountancy and the world were like in 1973, when the Academy of Accounting Historians was formed. It can be considered a small time capsule to refresh recollections as the 50th anniversary year of the Academy approaches.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43270109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article investigates the life and career of Norval Hawkins (1867–1936), a successful accountant at Ford Motor Company and author of salesmanship books, but also a convicted embezzler at Standard Oil in 1894. With phenomenal growth at Ford after the1908 introduction of Model T in 1908, the administration of accounting and sales remained under the capable James Couzens. Hawkins was hired to assist Couzens in 1907, but little has been written on his multiple contributions including a cost accounting system, branch accounting, and a unique dealership system. Hawkins also created a popular house publication, the Ford Times , to influence salespeople, customers, and dealers. Ultimately, his style and success irritated company founder Henry Ford, and he was abruptly ousted. Using archival material from The Henry Ford, Hawkins’ years at Ford from 1907-1919 describe the talents of an accountant who overcame public scandal to achieve notable success in the automotive industry.
{"title":"Norval Hawkins: Ford Accountant and Salesman Extraordinaire","authors":"Yvette J Lazdowski, Martin E. Persson","doi":"10.2308/aahj-2021-018","DOIUrl":"https://doi.org/10.2308/aahj-2021-018","url":null,"abstract":"This article investigates the life and career of Norval Hawkins (1867–1936), a successful accountant at Ford Motor Company and author of salesmanship books, but also a convicted embezzler at Standard Oil in 1894. With phenomenal growth at Ford after the1908 introduction of Model T in 1908, the administration of accounting and sales remained under the capable James Couzens. Hawkins was hired to assist Couzens in 1907, but little has been written on his multiple contributions including a cost accounting system, branch accounting, and a unique dealership system. Hawkins also created a popular house publication, the Ford Times , to influence salespeople, customers, and dealers. Ultimately, his style and success irritated company founder Henry Ford, and he was abruptly ousted. Using archival material from The Henry Ford, Hawkins’ years at Ford from 1907-1919 describe the talents of an accountant who overcame public scandal to achieve notable success in the automotive industry.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44479123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We trace the history of LIFO from the 1930s to 2021. LIFO usage rose sharply in the 1970s. LIFO’s supporters praised its matching of recent costs against sales, and its nonrecognition of inventory holding gains. Managers appreciated its tax-lowering effects in inflationary periods. The 1970s LIFO adoptions spurred accounting research into market efficiency and accounting choice. LIFO’s tax advantages began decreasing in the 1980s due to lower tax rates, low inflation, and changing inventory practices. Its theoretical justification weakened as the FASB adopted a Conceptual Framework in the 1980s that deemphasized matching, and instead valued relevance, decision-usefulness, representational faithfulness, and comparability. Without major tax advantages or strong theoretical justifications, LIFO usage declined markedly beginning in the mid-1980s. The IASB disallowed LIFO in 2005. By 2020, LIFO had become a niche method, surviving mainly due to the LIFO conformity rule. Whether its use will increase with renewed inflation is unclear.
{"title":"The Rise and Decline of LIFO","authors":"D. Tinkelman, Qianhua Ling","doi":"10.2308/aahj-2021-010","DOIUrl":"https://doi.org/10.2308/aahj-2021-010","url":null,"abstract":"We trace the history of LIFO from the 1930s to 2021. LIFO usage rose sharply in the 1970s. LIFO’s supporters praised its matching of recent costs against sales, and its nonrecognition of inventory holding gains. Managers appreciated its tax-lowering effects in inflationary periods. The 1970s LIFO adoptions spurred accounting research into market efficiency and accounting choice. LIFO’s tax advantages began decreasing in the 1980s due to lower tax rates, low inflation, and changing inventory practices. Its theoretical justification weakened as the FASB adopted a Conceptual Framework in the 1980s that deemphasized matching, and instead valued relevance, decision-usefulness, representational faithfulness, and comparability. Without major tax advantages or strong theoretical justifications, LIFO usage declined markedly beginning in the mid-1980s. The IASB disallowed LIFO in 2005. By 2020, LIFO had become a niche method, surviving mainly due to the LIFO conformity rule. Whether its use will increase with renewed inflation is unclear.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47542412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this Salmagundi article suggests an approach by which students can be introduced to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony, by providing a list of historical cases and resources in various media for the forensic accounting course instructor’s use.
{"title":"POIROT, PACIOLI, AND PEDAGOGY: USING ACCOUNTING HISTORY TO BUILD AN INTRODUCTORY FORENSIC ACCOUNTING COURSE","authors":"Frank Badua","doi":"10.2308/aahj-2022-013","DOIUrl":"https://doi.org/10.2308/aahj-2022-013","url":null,"abstract":"Forensic accounting is a specialization that is projected to grow rapidly, and courses for which are in great demand. While accounting faculty are familiar with cases that could be used to illustrate instances of and investigations into financial statement fraud, the full scope of forensic accounting includes consideration of other crimes and misdeeds. Hence, this Salmagundi article suggests an approach by which students can be introduced to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony, by providing a list of historical cases and resources in various media for the forensic accounting course instructor’s use.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45592645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper is devoted to the development of accounting in Russia in the 17th and early 18th century. The study provides an explanation of the similarity of accounting systems of various economic entities, including state institutions and state–owned enterprises, in order to clarify the content of the transformations of Russian accounting during the period under study. The research is based on the analysis of national and local regulations published in the Complete Collection of Laws of the Russian Empire, as well as on documents of accounting practice described in the works of researchers of the history of state record keeping and accounting. Special attention is paid to the comparative analysis of accounting practices established in Russia before 1700 in different spheres of economic activity and identification of the main obstacles to the spread of double entry in economic practice.
{"title":"Accounting Transformation in the 17th - beginning of the 18th Century in Russia","authors":"S. Karelskaia, E. Zuga","doi":"10.2308/aahj-2020-029","DOIUrl":"https://doi.org/10.2308/aahj-2020-029","url":null,"abstract":"The paper is devoted to the development of accounting in Russia in the 17th and early 18th century. The study provides an explanation of the similarity of accounting systems of various economic entities, including state institutions and state–owned enterprises, in order to clarify the content of the transformations of Russian accounting during the period under study. The research is based on the analysis of national and local regulations published in the Complete Collection of Laws of the Russian Empire, as well as on documents of accounting practice described in the works of researchers of the history of state record keeping and accounting. Special attention is paid to the comparative analysis of accounting practices established in Russia before 1700 in different spheres of economic activity and identification of the main obstacles to the spread of double entry in economic practice.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48575057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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