A HISTORICAL PERSPECTIVE ON THE AUDITOR'S ROLE: THE EARLY EXPERlENCE OF THE AMERICAN RAILROADS

1983 ◽  
Vol 10 (1) ◽  
pp. 69-86 ◽  
Author(s):  
James L. Boockholdt
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Internal Control ◽  
Historical Perspective ◽  
The United States ◽  
Advisory Services ◽  
Audit Independence ◽  
Inherent Part

The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.

P. R. and Municipal Reform

1943 ◽  
Vol 5 (1) ◽  
pp. 82-102
Author(s):  
F.A. Hermens
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
New York ◽  
Historical Perspective ◽  
The United States ◽  
City Government ◽  
Political Machines ◽  
Municipal Reform ◽  
Dark Ages ◽  
Historical Basis

Treatises on political machines in the United States too often suffer from a lack of historical perspective. Machine government is due to factors peculiar to certain periods in American history, and it is doomed to disappear when its historical basis disintegrates. Since the details of this matter have been discussed previously, let us only review the important phases of the struggle for reform. Between the Civil War and the 1890s political machines—some of which had begun to develop early in the Nineteenth Century—reached the peak of their power; these were “the dark ages of city government”. During the 1890s the reform forces began to wrestle with the “bosses” on even terms; they developed organizations and adopted techniques which helped them to overcome the isolation and the haphazard character of their early efforts. During the 1920s and the 1930s the victories of reform became accentuated; resounding defeats of individual machines recurred, and it looked like the beginning of a rout of the institution. To mention but a few: the Cox-Hynicka machine in Cincinnati fell in 1924; the Maschke machine in Cleveland received blows in the 1920s to which it finally succumbed in the 1930s; in New York, Tammany went down in 1933, and whereas the five reform administrations which New York had witnessed since 1871 all enjoyed only one two-year term each, La Guardia was elected to three four-year terms in succession.

scholarly journals The Roots of America’s Anti-Asian Violence

2021 ◽  
Vol 120 (827) ◽  
pp. 246-249
Author(s):  
Annelise Heinz
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Asian Americans ◽  
Historical Perspective ◽  
The United States ◽  
Hate Crimes ◽  
Gender Based ◽  
And Gender

Hate crimes against Asian Americans have risen sharply during the COVID-19 pandemic. A historical perspective shows that Asians have faced intertwined racial and gender-based biases in the United States since the first anti-immigration backlashes against their presence in the nineteenth century.

Thinking About Scots Law

1996 ◽  
Vol 1 (1) ◽  
pp. 3-24 ◽  
Author(s):  
Alan Rodger
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
British Empire ◽  
United States Of America ◽  
Case Law ◽  
The United States ◽  
Memorial Lecture ◽  
University Of Edinburgh ◽  
The University

This article is the revised text of the first W A Wilson Memorial Lecture, given in the Playfair Library, Old College, in the University of Edinburgh, on 17 May 1995. It considers various visions of Scots law as a whole, arguing that it is now a system based as much upon case law and precedent as upon principle, and that its departure from the Civilian tradition in the nineteenth century was part of a general European trend. An additional factor shaping the attitudes of Scots lawyers from the later nineteenth century on was a tendency to see themselves as part of a larger Englishspeaking family of lawyers within the British Empire and the United States of America.

‘A Routh O’ Auld Nick-Nackets’ – the antiquarian collection of John Rae

2015 ◽  
Vol 36-37 (1) ◽  
pp. 163-183
Author(s):  
Paul Taylor
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Social Context ◽  
Moral Education ◽  
The United States ◽  
Representative Case ◽  
National Museums ◽  
The Individual ◽  
The University

John Rae, a Scottish antiquarian collector and spirit merchant, played a highly prominent role in the local natural history societies and exhibitions of nineteenth-century Aberdeen. While he modestly described his collection of archaeological lithics and other artefacts, principally drawn from Aberdeenshire but including some items from as far afield as the United States, as a mere ‘routh o’ auld nick-nackets' (abundance of old knick-knacks), a contemporary singled it out as ‘the best known in private hands' (Daily Free Press 4/5/91). After Rae's death, Glasgow Museums, National Museums Scotland, the University of Aberdeen Museum and the Pitt Rivers Museum in Oxford, as well as numerous individual private collectors, purchased items from the collection. Making use of historical and archive materials to explore the individual biography of Rae and his collection, this article examines how Rae's collecting and other antiquarian activities represent and mirror wider developments in both the ‘amateur’ antiquarianism carried out by Rae and his fellow collectors for reasons of self-improvement and moral education, and the ‘professional’ antiquarianism of the museums which purchased his artefacts. Considered in its wider nineteenth-century context, this is a representative case study of the early development of archaeology in the wider intellectual, scientific and social context of the era.

THE DEVELOPMENT OF ACCOUNTING AND INTERNAL CONTROL FOR THE NATIONAL LAND SYSTEM OF THE USA

1994 ◽  
Vol 21 (1) ◽  
pp. 189-213
Author(s):  
Michael P. Schoderbek
Keyword(s):  
United States ◽  
Internal Control ◽  
The United States ◽  
Record Keeping ◽  
Governmental Accounting ◽  
Land System ◽  
The Usa ◽  
And Control

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

An Overview of the History of Religious Life in the United States

2018 ◽  
Author(s):  
Patricia Wittberg ◽  
Thomas P. Gaunt
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Religious Life ◽  
The United States ◽  
Religious Order ◽  
Religious Institutes ◽  
History Of ◽  
Socioeconomic Composition

This chapter briefly describes the history of religious institutes in the United States. It first covers the demographics—the overall numbers and the ethnic and socioeconomic composition—of the various institutes during the nineteenth century. It next discusses the types of ministries the sisters, brothers, and religious order priests engaged in, and the sources of vocations to their institutes. The second section covers changes in religious institutes after 1950, covering the factors which contributed to the changes as well as their impact on the institutes themselves and the larger Church. The chapter concludes with a brief overview of the subsequent chapters.

scholarly journals Medical Education From a Theory–Practice–Philosophy Perspective

2021 ◽  
Vol 8 ◽  
pp. 237428952110102
Author(s):  
Susan A. Kirch ◽  
Moshe J. Sadofsky
Keyword(s):  
United States ◽  
Medical Education ◽  
Curriculum Design ◽  
Historical Perspective ◽  
Curriculum And Instruction ◽  
Medical Curriculum ◽  
Educational Theory ◽  
The United States ◽  
History Of ◽  
How People Learn

Medical schooling, at least as structured in the United States and Canada, is commonly assembled intuitively or empirically to meet concrete goals. Despite a long history of scholarship in educational theory to address how people learn, this is rarely examined during medical curriculum design. We provide a historical perspective on educational theory–practice–philosophy and a tool to aid faculty in learning how to identify and use theory–practice–philosophy for the design of curriculum and instruction.

Deafness and Ethnic Identity: The Idea of a Deaf State and its Resonances with American Exceptionalism and Frontier Ideology

2019 ◽  
Vol 67 (1) ◽  
pp. 73-90
Author(s):  
Marion Rana
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Ethnic Identity ◽  
Nation Building ◽  
American Exceptionalism ◽  
Manifest Destiny ◽  
The United States ◽  
Culture Studies ◽  
Deaf Identity ◽  
American Nation

Abstract This article focuses on the nineteenth century as a pivotal time for the development of a Deaf identity in the United States and examines the way John Jacob Flournoy’s idea of a “Deaf-Mute Commonwealth” touches upon core themes of American culture studies and history. In employing pivotal democratic ideas such as egalitarianism, liberty, and self-representation as well as elements of manifest destiny such as exceptionalism and the frontier ideology in order to raise support for a Deaf State, the creation and perpetuation of a Deaf identity bears strong similarities to the processes of American nation-building. This article will show how the endeavor to found a Deaf state was indicative of the separationist and secessionist movements in the United States at that time, and remains relevant to Deaf group identity today.

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