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":"12 1","pages":"0"},"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":" ","pages":""},"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":" ","pages":""},"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":" ","pages":""},"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":" ","pages":""},"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":" ","pages":""},"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}
This research note uses a city directory to identify and contextualize early practitioners in what later became the first organized professional community of public accountants in the English-speaking world. It comments more generally on the use of such a directory as an archival source for accounting history research.
{"title":"USING A CITY DIRECTORY TO IDENTIFY AND CONTEXTUALIZE AN EARLY COMMUNITY OF PUBLIC ACCOUNTANTS","authors":"Thomas Lee","doi":"10.2308/aahj-2022-006","DOIUrl":"https://doi.org/10.2308/aahj-2022-006","url":null,"abstract":"This research note uses a city directory to identify and contextualize early practitioners in what later became the first organized professional community of public accountants in the English-speaking world. It comments more generally on the use of such a directory as an archival source for accounting history research.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42829776","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 aim of this paper is to investigate the administration of the Duchy of Parma under Maria Louise and analyze, based on Foucault’s concept of governmentality, the development of accounting documents and rules, providing insights into how accounting may have facilitated the rationalities of government in a critical period for public, administrative and financial organizations due to the new administration enforced in Parma by Duchess Maria Louise after the period of French occupation. The research considers primary sources, such as the Comprehensive Framework of Parma State Laws (regarding accounting laws) and documentation in the Parma State Archive (regarding accounting reports), as well as secondary sources to form a detailed picture of the duchy’s income and expenditure in the period.
{"title":"The Art of Government in Maria Louise’s Duchy of Parma (1814–1847): Some Insight into Accounting Disclosure Practices.","authors":"Federica Balluchi, Balluchi Federica, Furlotti Katia","doi":"10.2308/aahj-2021-011","DOIUrl":"https://doi.org/10.2308/aahj-2021-011","url":null,"abstract":"The aim of this paper is to investigate the administration of the Duchy of Parma under Maria Louise and analyze, based on Foucault’s concept of governmentality, the development of accounting documents and rules, providing insights into how accounting may have facilitated the rationalities of government in a critical period for public, administrative and financial organizations due to the new administration enforced in Parma by Duchess Maria Louise after the period of French occupation. The research considers primary sources, such as the Comprehensive Framework of Parma State Laws (regarding accounting laws) and documentation in the Parma State Archive (regarding accounting reports), as well as secondary sources to form a detailed picture of the duchy’s income and expenditure in the period.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48089990","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 examines two bookkeeping handbooks from the Czech Lands written by Jan Brtvín of Ploskovice and Mikuláš Artemisius Černobýl, both published in the sixteenth century. The main principles of the bookkeeping process are described, and the relationship between the handbooks and contemporary accounting practices in the Czech Lands is explained. These handbooks are also compared with similar handbooks written by Heinrich Schreiber Grammateus, Johann Gottlieb, and Anzelm Gostomski from Leżenic that were issued in neighboring countries with close economic and political connections to the area under research. The results demonstrate a different character from the early bookkeeping handbooks published at the time in Germany, while there are a great deal of similarities with the handbooks from Poland. This article argues that the style of bookkeeping presented in the Czech and Polish handbooks was designed to organize internal estate affairs and its purpose was primarily to control, not to measure.
{"title":"Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands","authors":"Pavla Slavickova","doi":"10.2308/aahj-19-021","DOIUrl":"https://doi.org/10.2308/aahj-19-021","url":null,"abstract":"This article examines two bookkeeping handbooks from the Czech Lands written by Jan Brtvín of Ploskovice and Mikuláš Artemisius Černobýl, both published in the sixteenth century. The main principles of the bookkeeping process are described, and the relationship between the handbooks and contemporary accounting practices in the Czech Lands is explained. These handbooks are also compared with similar handbooks written by Heinrich Schreiber Grammateus, Johann Gottlieb, and Anzelm Gostomski from Leżenic that were issued in neighboring countries with close economic and political connections to the area under research. The results demonstrate a different character from the early bookkeeping handbooks published at the time in Germany, while there are a great deal of similarities with the handbooks from Poland. This article argues that the style of bookkeeping presented in the Czech and Polish handbooks was designed to organize internal estate affairs and its purpose was primarily to control, not to measure.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44408036","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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