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Papers presented at the 11th World Congress of Accounting Historians
Marta Macias - Accounting and Institutional Changes in the Railway Industry (1919-1936) S1B – Accounting History Research Esteban Hernández-Esteve - Recent Accounting History Research in Spain (2001-2005) Oktay Güvemli, Batuhan Güvemli - World Congresses of Accounting Historians 1970-2006: an Evaluation S1C – Accounting in Brazil Aurelina Laurentina Viana, Mariano Yoshitake - History of Accounting in Brazil Pedro Cezar Dutra Fonseca, Paulo Schmidt - Accounting in the Context of Economic and Social Transformations: Brazil, 1930 - 1964 S1D – Management Innovators Dale L. Flesher, Gary John Previts - Donaldson Brown (1885-1965): 20th Century Financial Management Innovator Yves Levant, Marc Nikitin - Should Charles Eugène Bedaux be revisited? S2A – Accounting and Maritime Trade Gérard Minaud - Accounting and Maritime Trade in Ancient Rome Salvador Carmona, Raphael Donoso, Steve Walker - Accountability and Cross-border Firms: The Case of the Asiento Between England and Spain (1713-1743) Hilmi Erdoğan Yayla, Abdulkerim Dafltan - A Descriptive Study on Accounting System of Early 19th Century Ottoman Navy: 1803 Routien Fleet Navigation to the Mediterranean Sea S2B – "Old" and "New" Accounting History Robert A. Bryer, Richard K. Fleischman, Richard H. Macve - What Is the Purpose of Accounting: Economic Decision Making, Capitalist Accountability, or Disciplinarity? Three Views of the Carron Company Archives, 1759-C. 1850 David Oldroyd - Labour Process/Labour Control in the Tyneside Coal Industry during the 18th Century Stephen P. Walker - Accounting, Paper Shadows and the Stigmatised Poor S2C – Accounting for Public Finance Delfina Gomez, Garry D. Carnegie, Lúcia Lima Rodrigues - Accounting change in central government: the adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761) Haydar Kulaksız - Public Financial Administration of Ottoman Empire Between 1838 - 1880 and Muhasebat Genel Mudurlugu (General Directorate of Public Accounts) Céline Michaïlesco - Public Finance and the Administration of the Great Exhibitions held in Paris during the 19th Century S2D – Early Auditing Developments Hu Shengxiao - The Outline of Audit Development in Ancient China Kayhan Orbay - Auditing, Preventing Corruption and Early Signs of Performance Evaluation in the Account Registers of Imperial Foundations in the 16th and 17th-Centuries Ottoman Empire S3A – Accounting and Management in Religious Institutions Barnabè Federico, Ruggiero Pasquale - Religious and Accounting Culture within a Monastic Institution in the 19th Century Di Pietra Roberto, Michela Magliacani - The Archbishop Seminary of Siena in the Second Half of the 17th Century: Organizational Structure and Managerial Operations J. Julián Hernández Borreguero - Choosing an Accounting Method in the 17th Century: The Case of the Cathedral Council of Sevilla (Spain) S3B – Accounting Technologies J. Carles Maixé-Altés - The Investment Departments of Scottish Savings Banks, 1850-1925 Orten Remzi - Development of Accounting in the First Half of the 20th Century in Turkey Pierre-E. Mounier-Kuhn - Service Bureau: Accounting Machines Made Easy S3C – Accounting Authors Alan Sangster, Patricia McCarthy, Greg Stoner - Luca Pacioli, textbook author Miguel Zapata Olvera - The Oblivion in New Spain of Libro De Caxa Y Manual Stephanie D. Moussalli, Dale Flesher, Yannick Lemarchand - Pierre Boucher and the 1803 Edition of La Science des Négocians: Accounting in the Republic S3D – Inception and Closure of Accounting Bodies Drago Zelinschi - Legitimacy, Expertise and Closure in the Romanian Accountants' Professional Project (1900-1916) Masayoshi Noguchi, John Richard Edwards - Integration of Practising and Business Members within a Professional Accounting Body - the case of the ICAEW S4A – Historical Studies in Taxation Janette Rutterford - Gross or Net? The Role of Taxation in the History of Equity Valuation Gary J. Previts, Sandra S. Kramer - The Krueger Tax Case: an Early 20th Century Episode of Corporate Overpayment of U.S. Taxes Lynne Oats, Pauline Sadler - Accounting for the Stamp Act Crisis S4B – Management Accounting Trevor Boyns, Lee D. Parker - The Rise and Fall of 'Scientific Costing': in Pursuit of Professionalism Utz Schäffer, Christoph Binder - "Controlling" as an Academic Discipline - the Development of Management Accounting and Management Control Research in German speaking Countries between 1970 and 2003 Hiroshi Okano - Historical Perspective in Target Costing: The Cultural Significance of Japanese Management Accounting S4C – Women in Accounting Frances Miley, Andrew Read - The Account Keeping Work of Women in England 1200-1500 Annamaria Kurtovic, Kathie Cooper - Mary Addison Hamilton, Australia's Forgotten Accounting Pioneer - Or a Victim of Contaminated History and the Struggle for Status Quo Marie Catalo, Nicole Azema - The "Lady Accounting", an Analogy Using Blood Circulation to Popularise an Accounting View of the Firm's Health S5A – Major Figures Jean-Louis Peaucelle, Stéphane Manin - Billettes and the Economic Viability of Pin-Making in 1700 Richard Vangermeersch - Twenty Reasons Why Stuart Chase (1888-1985) Should Be Chosen Posthumously, For The Accounting Exemplar Award in 2006 David Alexander, Svetlana Bychkova, Marek Schroeder, Yaroslav Sokolov - The Soviet Accounting Bulletin, 1973-1983 S5B – Accounting in Post-colonial Settings Philip Colquhoun - Being Treated Like an Animal in Better Britain - Chinese Poll Tax in New Zealand Jill Hooks, Ross Stewart - The Geography and Ideology of Accounting: a Case Study of Accounting in a Sugar Refinery in Australasia, 1900 - 1920 Keith Dixon - Making Accounting Transparent Retrospectively: a Longitudinal Case Study of Accounting Practices Played Among the I-Kiribati S5C – Auditors and the Audit Profession Richard C. Baker, Jeanne Lafond - The Genealogy of Auditor Liability to Third-Parties under Common Law Hossein Nouri, Danielle Lombardi - Auditor Independence in the 20th Century: a Textbook Perspective Carlos Ramirez - Reform or Rebirth? The 1966 Companies Act and the Problem of the Modernisation of the Audit Profession in France S6A – Financial Accounting and Standardisation Masayoshi Noguchi, Michiyasu Nakajima, Eiichiro Kudo, Kazuyoshi Morimoto - 'Working Rules for Financial Statements' and Financial Reporting Practice adopted by Japanese Industrial Firms 1898-1934: Exemplification of two Paint Production Firms Richard C. Baker, Elena M. Barbu - An Historical Perspective of the Evolution of Research on International Accounting Harmonization Samuel Jubé - Accounting standards and the perception of universality S6B – Accounting Theory George C. Romeo, James J. McKinney - Contributions of Joseph Hardcastle to Accounting Theory Andrea Cilloni, Marco Angelo Marinoni - European and Anglo-Saxon Proprietorship, Entity Theories. An Integrated View Paulo Schmidt, José Luiz Dos Santos, Pedro Cezar Dutra Fonseca - The Roots of the Patrimonialist School in Brazil: the Role Of Frederico Herrmann Júnior S6C – Accounting and Management Cengiz Toraman, Ahmet Ögreten, Sinan Yılmaz - From the first Corporate Accounting Practices in the Ottoman Empire: Eregli Coal Company and Accounting Book Records 19th Century Trevor Boyns, Fabrizio Cerbioni - Organisational Developments, Strategy and Accounting in an Early Italian Firm: Larderello 1818-1858 Pierre Labardin - The Coexistence of Several "Management Logics": the Example of Accounting Departments at Saint-Gobain (1867-1912) S7A – From the Classroom to the Peerage Ciarán Ó Hógartaigh, Margaret Ó Hógartaigh - 'Hedge Schools' and Pre-Professional Accounting Education in Eighteenth Century Ireland Yusuf Sürmen, Uğur Kaya, Hilmi Erdoğan Yayla - Higher Education Institutions and the Accounting Education in the Second Half of 19th Century in the Ottoman Empire Robert H. Parker - Accountants in the Peerage: Encounters with Viscounts S7B – Valuation Models Barbara D. Merino, Alan G. Mayper - The Rhetoric of Objectivity: The Matching Model Bernardo Bátiz-Lazo - Changes in the Depreciation of Buildings in an English Building Society, circa 1959: Financial and Governance Implications Béatrice Touchelay - The Revaluation of Balance Sheet in France, Countable and Tax Measurement of the 20th Century and Object of History for the 21th Century |
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