Accounting History Newsletter, 1980-1989 and Accounting History, 1989-1994: A Tribute to Robert William Gibson

Hardcover (Print)
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First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.

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Editorial Reviews

A selection of 25 articles from the two newsletters published by the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand. Chosen for their interest to a wider audience than the original membership, they discuss such topics as early accounting systems, professional associations, standards, and education. Gibson was the editor for the period covered. No bibliography. Annotation c. Book News, Inc., Portland, OR (
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Product Details

Table of Contents

The Contribution of Double-Entry Bookkeeping in the Development of Capitalism: A Study of the Debate 1
The Medieval Doctrine of Obligation and Accounting Practices of Seignorial Administration in England c.1200-c.1600 17
The Development of Charge and Discharge Accounting; 1183 to 1660 41
The Standardization of the Bewick, Moreing & Co. Cost Accounts 63
'Gilman's Contributions to Accounting Thought: A Golden Anniversary Retrospective 81
An Academic Apprenticeship 101
Each His Own Man: The Memorable Fitzgerald Brothers 113
Henry Whitcomb Sweeney: Stabilized Accounting Fifty Years On 131
The Paton and Littleton Monograph: Landmark or Folly? 139
Kenneth MacNeal: A Jubilee Celebration 157
A History of the Australasian Institute of Cost Accountants: A Progress Report 1921-1939 169
The Institute of Internal Auditors in Australia: Fifty Years in Review 187
Australian Professional Accounting Organizations: A Resource Listing 201
The Accounting Profession in Queensland up to 1905: A Progress Report 207
Inconsistent Standard Setting: The Case of Asset Recognition Criteria in Australia (1970 to 1992) 225
The Development of Public Sector Audit Standards in Australia 239
The Development of an Accounting Standard on Income Determination AASI 245
The Making of an Accounting Standard for Extractive Industries 253
The Development and Demise of Australian Accounting Standard AAS12 "Statement of Sources and Applications of Funds" 277
The Development of Statement of Accounting Standards AAS18 "Accounting for Goodwill" 305
Accounting Education at the Australian National University: Accounting for Change 315
The Establishment of Accounting Education at the University of Tasmania 327
The Department of Commerce at the University of Queensland 339
History of Accounting Education and Research at the University of New South Wales 345
Accounting in Higher Education 369
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