The AAUIA From 1916–1920: How The AAUIA Contributed to the Early Developments of Accounting Education

2020 ◽  
Vol 47 (1) ◽  
pp. 39-53
Author(s):  
Emily K. Hornok ◽  
Dale L. Flesher

ABSTRACT This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants trained in attest, tax, and advisory services, but the accounting educators were unable to meet this demand because the accounting curricula that existed at the time suffered from multiple problems. Our paper examines the “Papers and Proceedings” of the first five annual meetings of the AAUIA to gain insights about how the formation of the AAUIA contributed to early developments in accounting education. These developments would allow the educators to better train accountants, which, in turn, would help advance the accounting profession.

2003 ◽  
Vol 30 (1) ◽  
pp. 129-153 ◽  
Author(s):  
Yin Xu ◽  
Xiaoqun Xu

This paper examines the experience of Chinese accountants transforming themselves into a profession during the early 20th century. It delineates how the experience was shaped by an intersection of economic development, the political culture and the nationalist movement in semi-colonial Shanghai. Chinese accountants responded to the daily manifestations of these larger historical forces by combining their professional self-interests with a nationalist agenda and by adapting to the changing political environment. The history and legacy of this experience provides a point of reference for observing the re-emergence of the accounting profession in China since the end of the Maoist era.


2021 ◽  
Vol 14 (2) ◽  
pp. 25-28
Author(s):  
Anna G. Saribekian ◽  
Nano V. Pachuashvili

Harvey Cushing is one of the greatest surgeons of the early 20th century. The young doctor was trained in the best medical universities; parents, teachers and colleagues always noted his thirst for knowledge. Cushing opened a new page in the study of neurosurgery, endocrinology, anesthesiology, and neurology. Thanks to the improvement of surgical techniques, the great doctor has achieved a reduction in mortality in surgical interventions, and new diagnostic methods have given life to more than one person. Cushing’s versatility amazed his contemporaries and still surprises the world. His books won the Pulitzer prize, one of the most prestigious literary prizes, he was repeatedly nominated for the Nobel prize, and the American Association of neurosurgeons is named in honor of the greatest doctor.


Author(s):  
Aleksey A. Soloviev

On the history of the first public libraries in the province towns of Vladimirskaya and Kostromskaya provinces in the second half of the 17th century - early 20th century. The author considers main statistical data of libraries and analyses necessity and influence of these libraries and reading rooms on the native population.


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