{"title":"Searching for Bytes and Bits? An Early History of Computerized Tax Preparation through Advertisements in Accounting Journals","authors":"R. Walsh","doi":"10.2308/AAHJ-52187","DOIUrl":"https://doi.org/10.2308/AAHJ-52187","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42665202","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":"Accounting for a Campus Tradition","authors":"David N. Herda","doi":"10.2308/AAHJ-52186","DOIUrl":"https://doi.org/10.2308/AAHJ-52186","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48931373","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 contributes to the study of the accounting and legal practice existing in the Venetian Republic in the late Middle Ages. The author examines two account books created by the Soranzo fraterna, a trading firm organized as a family partnership and operating in the first half of the 15th century. The larger of the surviving ledgers, known as the libro real novo, is generally considered to be the earliest extant Venetian example of double-entry bookkeeping. New sources discovered by the author in the State Archives of Venice confirm that the libro real novo represents a compilation of accounts (a so-called estratto) prepared in view of a complicated litigation at the giudici di petizion court. The detailed examination of the judicial conflict in question reveals the purposes behind the composition of this book and the impact that the circumstances of its creation had on the accounting techniques used. JEL Classifications: M41; N73; N83.
本文有助于研究中世纪晚期威尼斯共和国的会计和法律实践。作者研究了Soranzo兄弟会创建的两本账簿，这是一家成立于15世纪上半叶的家族合伙贸易公司。现存较大的分类账被称为libro real novo，通常被认为是威尼斯现存最早的复式记账法。提交人在威尼斯国家档案馆发现的新资料证实，真实的新图书馆代表了一份账目汇编（所谓的estrato），该账目是鉴于在giudici di petizion法院的一场复杂诉讼而编制的。对有关司法冲突的详细审查揭示了本书构成背后的目的，以及其创作环境对所使用的会计技术的影响。JEL分类： M41；N73；N83。
{"title":"The Account Books of the Soranzo Fraterna (Venice 1406–1434) and Their Place in the History of Bookkeeping","authors":"M. Ryabova","doi":"10.2308/AAHJ-10580","DOIUrl":"https://doi.org/10.2308/AAHJ-10580","url":null,"abstract":"\u0000 This paper contributes to the study of the accounting and legal practice existing in the Venetian Republic in the late Middle Ages. The author examines two account books created by the Soranzo fraterna, a trading firm organized as a family partnership and operating in the first half of the 15th century. The larger of the surviving ledgers, known as the libro real novo, is generally considered to be the earliest extant Venetian example of double-entry bookkeeping. New sources discovered by the author in the State Archives of Venice confirm that the libro real novo represents a compilation of accounts (a so-called estratto) prepared in view of a complicated litigation at the giudici di petizion court. The detailed examination of the judicial conflict in question reveals the purposes behind the composition of this book and the impact that the circumstances of its creation had on the accounting techniques used.\u0000 JEL Classifications: M41; N73; N83.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48102646","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 analyzes and categorizes published research papers in three specialist accounting history journals—Accounting History, The Accounting Historians Journal, and Accounting History Review. A key objective is to highlight under-represented areas for future research. We inductively derive a categorization system, and classify over four hundred papers from 2006–2015 according to twelve categories. The results show some rather under-researched areas, namely religion and accounting education. Using statistical analysis techniques, we note similarities and differences across the three journals and suggest avenues for future researchers.
{"title":"Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015","authors":"Gary P. Spraakman, Martin Quinn","doi":"10.2308/AAHJ-10567","DOIUrl":"https://doi.org/10.2308/AAHJ-10567","url":null,"abstract":"\u0000 This paper analyzes and categorizes published research papers in three specialist accounting history journals—Accounting History, The Accounting Historians Journal, and Accounting History Review. A key objective is to highlight under-represented areas for future research. We inductively derive a categorization system, and classify over four hundred papers from 2006–2015 according to twelve categories. The results show some rather under-researched areas, namely religion and accounting education. Using statistical analysis techniques, we note similarities and differences across the three journals and suggest avenues for future researchers.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48971530","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}
ABSTRACT This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting who was active in the early 20th century. However, this is not a biographical study in the usual sense. It attempts to apply contextual analysis to one of the aspects of Blatov's career, i.e., writing reviews for the educational literature. The paper shows that Blatov's individual style as a reviewer was determined by his cultural environment: his education and his passion for theater journalism in his young years. The study compares the figures of speech that Blatov employed in his theatrical reviews with those in his later scientific reviews. His rhetoric and style as a theater reviewer enriched his scientific reviewing. The paper also considers Blatov's contribution to developing the rules that governed the narrative of textbooks. He influenced their composition, references, style, and the boundaries within which a textbook's language would remain literary.
{"title":"From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942)","authors":"I. Lvova, D. Lvova","doi":"10.2308/AAHJ-10566","DOIUrl":"https://doi.org/10.2308/AAHJ-10566","url":null,"abstract":"ABSTRACT This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting who was active in the early 20th century. However, this is not a biographical study in the usual sense. It attempts to apply contextual analysis to one of the aspects of Blatov's career, i.e., writing reviews for the educational literature. The paper shows that Blatov's individual style as a reviewer was determined by his cultural environment: his education and his passion for theater journalism in his young years. The study compares the figures of speech that Blatov employed in his theatrical reviews with those in his later scientific reviews. His rhetoric and style as a theater reviewer enriched his scientific reviewing. The paper also considers Blatov's contribution to developing the rules that governed the narrative of textbooks. He influenced their composition, references, style, and the boundaries within which a textbook's language would remain literary.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44035205","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}
M. Kuter, M. Gurskaya, Angelina S. Andreenkova, R. Bagdasaryan
This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299. The study demonstrates the difference in approach at that time between the two forms of adjustment and shows that impairment was the original form of adjustment for reduction in asset values, a form that was applied in situations where physical assets had been lost, or deteriorated, or devalued over the reporting period. In contrast, depreciation was algorithmic, linked to a time-based straight-line depreciation charge equivalent to 10 percent per annum. These findings not only relocate recognition of the emergence of depreciation provisions to the end of the 14th century but, also, from France to Spain. However, in both cases, in Italian firms with Italian accountants.
{"title":"Asset Impairment and Depreciation before the 15th Century","authors":"M. Kuter, M. Gurskaya, Angelina S. Andreenkova, R. Bagdasaryan","doi":"10.2308/AAHJ-10575","DOIUrl":"https://doi.org/10.2308/AAHJ-10575","url":null,"abstract":"\u0000 This paper investigates impairment and depreciation accounting in the 13th to 15th century. It finds that the first known instance of impairment accounting was in 1321, while for depreciation, it was 1399 not, as has previously been claimed, 1299. The study demonstrates the difference in approach at that time between the two forms of adjustment and shows that impairment was the original form of adjustment for reduction in asset values, a form that was applied in situations where physical assets had been lost, or deteriorated, or devalued over the reporting period. In contrast, depreciation was algorithmic, linked to a time-based straight-line depreciation charge equivalent to 10 percent per annum. These findings not only relocate recognition of the emergence of depreciation provisions to the end of the 14th century but, also, from France to Spain. However, in both cases, in Italian firms with Italian accountants.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44370928","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 analyzes the decision of the FASB and IASB not to treat the motivational and control aspects of stewardship as a separate and distinct reporting objective to that of facilitating investment decisions. It does so first by considering the demand for information to control agents, and second by assessing the capacity of decision-useful information to replicate stewardship effects. The paper finds an essence to accounting based on the legal protection of property rights, encompassing stewardship, which has remained constant since earliest times. The decision taken by the boards on stewardship also appears disconnected from changes in the capital markets, as well as the writings on reporting objectives that preceded it.
{"title":"Does Stewardship Still Have A Role?","authors":"A. Miller, D. Oldroyd","doi":"10.2308/AAHJ-10585","DOIUrl":"https://doi.org/10.2308/AAHJ-10585","url":null,"abstract":"\u0000 The paper analyzes the decision of the FASB and IASB not to treat the motivational and control aspects of stewardship as a separate and distinct reporting objective to that of facilitating investment decisions. It does so first by considering the demand for information to control agents, and second by assessing the capacity of decision-useful information to replicate stewardship effects. The paper finds an essence to accounting based on the legal protection of property rights, encompassing stewardship, which has remained constant since earliest times. The decision taken by the boards on stewardship also appears disconnected from changes in the capital markets, as well as the writings on reporting objectives that preceded it.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48671318","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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