Gleanings. The "Spigolature" (Gleanings) column collects peculiarities on accounting history by short essays. The growth of accounting Italian treatises

2021 ◽  
pp. 73-76
Author(s):  
Stefano Coronella
Keyword(s):  
Accounting History ◽  
Short Essays

Editor's Corner: NAASR Membership and the 'Bulletin for the Study of Religion'

2016 ◽  
Vol 44 (4) ◽  
pp. 50-51
Author(s):  
Philip Tite
Keyword(s):  
Religious Studies ◽  
Professional Issues ◽  
The One ◽  
Theoretical Reflection ◽  
Short Essays

The Editor’s Corner is an occasional space for the editors of the Bulletin to share their own, brief musings on theoretical or professional issues facing the discipline. Most of the short essays included, such as the one below, will first appear on the Bulletin’s blog. Our hope is that this section will open fresh lines of dialogue, debate, and theoretical reflection, with the editors playing a role as interlocutors with Bulletin readers (much as they do on the Bulletin’s blog). This particular musing comments on the recent Bulletin subscription agreement between Equinox and NAASR, while also exploring the importance of theory as a focus for a religious studies journal.

THE DELAWARE AND HUDSON CANAL COMPANY: FORMING, FINANCING, AND REPORTING ON AN EARLY 19TH CENTURY CORPORATION

2014 ◽  
Vol 41 (2) ◽  
pp. 111-151 ◽  
Author(s):  
Sally M. Schultz ◽  
Joan Hollister
Keyword(s):  
19Th Century ◽  
Annual Reports ◽  
Technological Innovations ◽  
Early 19Th Century ◽  
Accounting History ◽  
Other Information

This paper examines the case of the Delaware and Hudson Canal Company, chartered in 1823, to gain perspective on how a 19th century corporation obtained financing, communicated with shareholders, and sparked technological innovations in the years before the ascendance of railroads in America. Helping to expand the accounting history literature on canals, we examine the annual reports issued during the firm's first decade of existence. Despite early problems, management continually cast an optimistic view of the company's future in these reports. And, after initially increasing the amount of financial and other information disclosed, the annual reports subsequently became less forthcoming and transparent.

AN ANALYSIS OF PUBLISHING PATTERNS IN ACCOUNTING HISTORY RESEARCH IN ITALY, 1990–2004

2008 ◽  
Vol 35 (1) ◽  
pp. 1-48 ◽  
Author(s):  
Lino Cinquini ◽  
Alessandro Marelli ◽  
Andrea Tenucci
Keyword(s):  
International Comparisons ◽  
International Perspective ◽  
Historical Research ◽  
Publication Trends ◽  
Accounting History ◽  
Different Dimensions ◽  
Italian Context

In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to “map” the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual SISR (Società Italiana di Storia della Ragioneria) Congress and in the Congress celebrating the 500th anniversary of the publication of Pacioli's Summa held in Venice in 1994. The findings chart publication trends during the period 1990–2004 from a quantitative and qualitative perspective, based on different dimensions, the dynamic of change in Italian AHR, and its possible limitations. The paper is informed by an international perspective and causal interpretations are attempted.

ACCOUNTING HISTORY AND GOVERNMENTAL INQUIRIES: AN EXPERIMENT IN ADVERSARIAL ROLEPLAY

1994 ◽  
Vol 21 (2) ◽  
pp. 117-134 ◽  
Author(s):  
R. J. CRAIG ◽  
A. J. GREINKE
Keyword(s):  
Higher Education ◽  
American History ◽  
Steel Industry ◽  
Strong Support ◽  
Ancillary Benefits ◽  
Historical Materials ◽  
Accounting History ◽  
Central Focus ◽  
Accounting Courses ◽  
Accounting Theory

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and effective way of learning accounting theory. Ancillary benefits were that students gained a better understanding of some important economic, political and constitutional issues in American history.

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