Many scholars have chronicled the long political and legal battle that led to ratification of the 16th Amendment on February 25, 1913. However, none have described how the Bureau of Internal Revenue implemented the tax in only six months on a shoestring budget. William H. Osborn, the commissioner who oversaw the effort, left a diary of his experiences, which sheds light on the political, budgetary, and bureaucratic challenges he faced. While most internal revenue commissioners work in relative obscurity, Osborn won public acclaim by pursuing long-neglected evasions with headline grabbing criminal cases, pushing against patronage to hire qualified agents, and instituting cost-saving efficiencies. He melded political acumen, administrative genius, and a talent for inspiring his employees to build the basic framework for modern federal income tax collections. His experiences highlight the important, but often overlooked, role played by skilled bureaucrats.
{"title":"Oleo, Whiskey, and Cigars: How William Henry Osborn Implemented the 1913 Federal Income Tax","authors":"M. Stolberg","doi":"10.2308/aahj-52542","DOIUrl":"https://doi.org/10.2308/aahj-52542","url":null,"abstract":"\u0000 Many scholars have chronicled the long political and legal battle that led to ratification of the 16th Amendment on February 25, 1913. However, none have described how the Bureau of Internal Revenue implemented the tax in only six months on a shoestring budget. William H. Osborn, the commissioner who oversaw the effort, left a diary of his experiences, which sheds light on the political, budgetary, and bureaucratic challenges he faced. While most internal revenue commissioners work in relative obscurity, Osborn won public acclaim by pursuing long-neglected evasions with headline grabbing criminal cases, pushing against patronage to hire qualified agents, and instituting cost-saving efficiencies. He melded political acumen, administrative genius, and a talent for inspiring his employees to build the basic framework for modern federal income tax collections. His experiences highlight the important, but often overlooked, role played by skilled bureaucrats.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46831127","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}
Discussion of the role of biography and biographical analysis in the study of accounting history.
讨论传记和传记分析在会计史研究中的作用。
{"title":"Reflections on Biography in Accounting History","authors":"W. Black","doi":"10.2308/aahj-52543","DOIUrl":"https://doi.org/10.2308/aahj-52543","url":null,"abstract":"\u0000 Discussion of the role of biography and biographical analysis in the study of accounting history.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43344432","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 is a compilation of Australians and New Zealanders taking their accounting doctorate in the United States.
这是在美国攻读会计博士学位的澳大利亚人和新西兰人的汇编。
{"title":"Australians and New Zealanders Taking Their Accounting Doctorate in the United States: 1960s to 2018","authors":"S. Zeff","doi":"10.2308/AAHJ-52537","DOIUrl":"https://doi.org/10.2308/AAHJ-52537","url":null,"abstract":"\u0000 This is a compilation of Australians and New Zealanders taking their accounting doctorate in the United States.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49532348","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}
V. Antonelli, E. M. Cafaro, R. D’Alessio, M. Bigoni
International literature on agricultural accounting is yet to pay a significant level of attention to the investigation of the roles that accounting can play in the agricultural domain beyond its traditional function of promoting efficiency and rational decision making. Informed by Miller and Power's (2013) analysis of the functions that accounting can have in different socio-institutional contexts, the paper adds to extant literature by studying the roles of accounting in Prince Sambiase's properties, located in Southern Italy, in the mid-eighteenth century. On his lands agricultural and pastoral activities were managed in a semi-feudal setting, combining serfdom and waged labor, barter and monetary exchange, consumption and production. Based on primary and secondary sources, this study focuses on the property lists, inventories, the double-entry bookkeeping system and workers control practices used on Prince Sambiase's estates to document how they were employed as territorializing, adjudicating, mediating and subjectivizing practices.
{"title":"The Roles of Accounting in Agro-Pastoral Settings: The Case of the Landed Estates of Prince Sambiase in the Mid-Eighteenth Century","authors":"V. Antonelli, E. M. Cafaro, R. D’Alessio, M. Bigoni","doi":"10.2308/AAHJ-10667","DOIUrl":"https://doi.org/10.2308/AAHJ-10667","url":null,"abstract":"\u0000 International literature on agricultural accounting is yet to pay a significant level of attention to the investigation of the roles that accounting can play in the agricultural domain beyond its traditional function of promoting efficiency and rational decision making. Informed by Miller and Power's (2013) analysis of the functions that accounting can have in different socio-institutional contexts, the paper adds to extant literature by studying the roles of accounting in Prince Sambiase's properties, located in Southern Italy, in the mid-eighteenth century. On his lands agricultural and pastoral activities were managed in a semi-feudal setting, combining serfdom and waged labor, barter and monetary exchange, consumption and production. Based on primary and secondary sources, this study focuses on the property lists, inventories, the double-entry bookkeeping system and workers control practices used on Prince Sambiase's estates to document how they were employed as territorializing, adjudicating, mediating and subjectivizing practices.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49241096","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}
In 1863, ownership of the Hudson's Bay Company (HBC) was transferred from a small group of patient shareholders to a much larger group of rent-seeking investors. These new shareholders obliged the HBC to introduce audited financial statements beginning in 1866. These shareholders assumed that audited financial statements were credible artifacts for sharing in the HBC's wealth (by facilitating the sale of the HBC's Charter to the Canadian Government, thereby enabling the creation of Western Canada). This paper contributes to the literature by showing how audited financial statements enable shareholders to become more knowledgeable about a company's prospects through emancipatory accounting, and thereby to be more demanding of management for performance. The underlying conjecture that financial statement knowledge leads to shareholder activism was not disproved.
{"title":"How Audited Financial Statements Facilitated Shareholder Activism for the Colonization of Western Canada","authors":"Gary P. Spraakman, A. Kemper, Ken Ogata","doi":"10.2308/AAHJ-52527","DOIUrl":"https://doi.org/10.2308/AAHJ-52527","url":null,"abstract":"\u0000 In 1863, ownership of the Hudson's Bay Company (HBC) was transferred from a small group of patient shareholders to a much larger group of rent-seeking investors. These new shareholders obliged the HBC to introduce audited financial statements beginning in 1866. These shareholders assumed that audited financial statements were credible artifacts for sharing in the HBC's wealth (by facilitating the sale of the HBC's Charter to the Canadian Government, thereby enabling the creation of Western Canada). This paper contributes to the literature by showing how audited financial statements enable shareholders to become more knowledgeable about a company's prospects through emancipatory accounting, and thereby to be more demanding of management for performance. The underlying conjecture that financial statement knowledge leads to shareholder activism was not disproved.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48953623","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 paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles has gone into a slow secular decline largely because the growth of accountancy teaching at universities has stalled. If the downward trend continues, the viability of the discipline is threatened. However, action might be taken at least to slow the “death rattle” of accounting history feared by Radcliffe; and some suggestions for doing so are made.
{"title":"The Past, Present, and Future of Accounting History","authors":"D. Matthews","doi":"10.2308/AAHJ-52535","DOIUrl":"https://doi.org/10.2308/AAHJ-52535","url":null,"abstract":"\u0000 This paper seeks to establish statistically and explain the past, present, and likely future of accounting history. The article is based on a recently constructed database of publications in accounting history from 1989 to 2016. The data reveal that the output of accounting history articles grew very rapidly in the 1980s and 1990s attributed to the increased demand from the profession for accountancy teaching in universities, out of which emerged a relatively small number of accountancy academics who took an interest in history. From the turn of the millennium the output of articles has gone into a slow secular decline largely because the growth of accountancy teaching at universities has stalled. If the downward trend continues, the viability of the discipline is threatened. However, action might be taken at least to slow the “death rattle” of accounting history feared by Radcliffe; and some suggestions for doing so are made.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41699198","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}
{"title":"Mary Murphy's Pen Portraits of Fifteen Members Who Contributed to the First 75 Years of the AICPA","authors":"K. Williams","doi":"10.2308/AAHJ-52536","DOIUrl":"https://doi.org/10.2308/AAHJ-52536","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49268942","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}
Founded in 1910, The First National Bank of Oxford had been in existence for only about 20 years when the Great Depression struck. While other banks failed, this small bank in rural Mississippi survived, and it is still in operation today as FNB Oxford Bank. But beyond merely surviving, the First National Bank of Oxford appears to have thrived in this harsh financial climate: it doubled the balance of its individual depositors' accounts in the midst of the darkest months of the Great Depression. Using historical documents and extant accounting records, this paper examines how the First National Bank of Oxford was able to persist and prosper through the Great Depression. JEL Classifications: E02; G01; G21; G33; M41; N21. Data Availability: Data are available from the public sources cited in the text.
{"title":"The Little Bank That Could: An Examination of the Historical and Financial Records of One Bank That Survived the Great Depression","authors":"Eric D. Bostwick","doi":"10.2308/AAHJ-52528","DOIUrl":"https://doi.org/10.2308/AAHJ-52528","url":null,"abstract":"\u0000 Founded in 1910, The First National Bank of Oxford had been in existence for only about 20 years when the Great Depression struck. While other banks failed, this small bank in rural Mississippi survived, and it is still in operation today as FNB Oxford Bank. But beyond merely surviving, the First National Bank of Oxford appears to have thrived in this harsh financial climate: it doubled the balance of its individual depositors' accounts in the midst of the darkest months of the Great Depression. Using historical documents and extant accounting records, this paper examines how the First National Bank of Oxford was able to persist and prosper through the Great Depression.\u0000 JEL Classifications: E02; G01; G21; G33; M41; N21.\u0000 Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41452475","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 Academy of Accounting Historians has as its motto the Latin proverb praetera illuminet postera, the past illuminates the future. It is an apt motto in many ways. Certainly, many thoughtful accounting academics and professionals will consider how accounting theory and practice have evolved over time, and thereby gain a deeper insight into how both professional and scholarly endeavors should be conducted. But this AHJ Salmagundi article suggests another way by which the past can illuminate the future. Accounting history provides concrete examples of fundamental accounting concepts. And, because many of these examples are found in scandalous, shocking, and sordid events, the lessons could be more compellingly and vividly illustrated to the audience, by the operation of the rhetorical phenomena collectively known as the Aristotelean Triad.
{"title":"Lies, Sex, and Suicide: Teaching Fundamental Accounting Concepts with Sordid Tales from the Seamier Side of Accounting History","authors":"Frank Badua","doi":"10.2308/aahj-52539","DOIUrl":"https://doi.org/10.2308/aahj-52539","url":null,"abstract":"\u0000 The Academy of Accounting Historians has as its motto the Latin proverb praetera illuminet postera, the past illuminates the future. It is an apt motto in many ways. Certainly, many thoughtful accounting academics and professionals will consider how accounting theory and practice have evolved over time, and thereby gain a deeper insight into how both professional and scholarly endeavors should be conducted. But this AHJ Salmagundi article suggests another way by which the past can illuminate the future. Accounting history provides concrete examples of fundamental accounting concepts. And, because many of these examples are found in scandalous, shocking, and sordid events, the lessons could be more compellingly and vividly illustrated to the audience, by the operation of the rhetorical phenomena collectively known as the Aristotelean Triad.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44986463","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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