摘要:

This paper defines and relates contemporary applications of accounting history and is intended to assist scholars who do not specialize in historical study. A definitional distinction is drawn between history as a social science, with an emphasis on interpretation, criticism, and method, and history as a descriptive narrative form. Arguments are presented for the relevance of published accounting history studies to accounting pedagogy, policy and practice. The inherent limitations of historical inquiry are also explored. An appendix provides information on accounting history organizations, publications, and activities worldwide. A related paper which develops an accounting historiography will appear in a later issue of this journal.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00229.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Lindley (1957) demonstrated that, from a Bayesian standpoint, a given level of statistical significance P carries less evidence against the null hypothesisHothe larger (more powerful) the test. Moreover, if the sample is sufficiently large, a result significant onHoat 5% or lower may represent strong evidence in support ofHo, not against it. Contrary to Lindley's argument, a great many applied researchers, trained exclusively in orthodox statistics, feel intuitively that to‘reject’ the null hypothesisHoat (say) α= 5% is more convincing evidence,ceteris paribus, againstHothe larger the sample. This is a consistent finding of surveys in empirical psychology. Similarly, in accounting, see the principles for interpreting statistical tests suggested by Burgstahler (1987). In econometrics, ‘Lindley's paradox’ (as it has become known in statistics) has been explained in well known books by Zellner (1971), Leamer (1978) and Judge, Hill, Griffiths, Lutkepohl and Lee (1982), but is not widely appreciated. The objective of this paper is to reiterate the Bayesian argument in an applied context familiar to empirical researchers in ac

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00230.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Ubiquitous economic, social and political factors shaped the development of commerce in Tsarist Russia prior to 1800. Trade with the Hanseatic League might have been expected to have brought a concomitant modernization of accounting techniques in the State of Muscovy. However, the economic backwardness in which merchants operated, their virtual illiteracy, deep conservatism and traditional ways significantly delayed the adoption of superior European accounting concepts and practices, including double entry, in spite of Tsarist edicts to the contrary. Accounting literature, an important channel for dissemination of accounting ideas, first appeared in the Russian language in the eighteenth century, consisting in the main of translations of French and German works.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00231.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This paper opens by defining two distinct double‐entry systems: cash‐book and algebraic. It then examines evidence and arguments advanced in support of the contention that algebraic double‐entry was invented in India. Some evidence is found to support a case for an early development of cash‐book double‐entry. But the evidence and case for algebraic double‐entry seems to lack substance because the pivotal evidence of Alexander Hamilton was modified by his brother Walter. The paper then turns to examine the evidence that supports a contention that the Indians imitated and adopted the bookkeeping systems conveyed by the Moguls who conquered India in the mid‐sixteenth century. The analysis concludes that the available evidence regarding both cash‐book and algebraic double‐entry shows that the Indians were imitators rath

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00232.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00233.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Gwilliam (1988a) examined the application of the concept of contributory negligence in U.K. and British Commonwealth cases involving auditors. This paper examines recent developments in New Zealand regarding contributory negligence as a defence in contract. Further, it criticizes Gwilliam's discussion of policy issues and suggests that, for New Zealand and Australia, the fundamental issue is whether apportionment is appropriate for an audit contract. It supports moves to introduce some form of legislation which will limit the liability of auditors.

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1990.tb00234.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY