Historical Resources for U.S. Accounting Academics and Doctoral Students

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Historical Resources for U.S. Accounting Academics and Doctoral Students

Compiled by Stephen A. Zeff for the BYU Accounting Research Symposium

November 2010



John Richard Edwards (editor), The History of Accounting: Critical Perspectives on Business Management (Routledge, 2000) – 4 volumes contain an informative introduction and 68 previously published articles.

John Richard Edwards and Stephen P. Walker (editors), The Routledge Companion to Accounting History (Routledge, 2009) – 28 essays on diverse areas of accounting history research.

Michael Chatfield and Richard Vangermeersch (editors), The History of Accounting: An International Encyclopedia (Garland, 1996). Thomas A. King, More Than a Numbers Game: A Brief History of Accounting (Wiley, 2006).

Standard Setting and Regulation

IAS PLUS (www.iasplus.com) – Deloitte’s website of news reports on national and international accounting and auditing developments, with downloadable documents, since December 2000.

“Virtual Museum & Archive of the History of Financial Regulation,” administered by the SEC Historical Society, www.sechistorical.org – thousands of historical documents, oral histories, audios and videos.

Joel Seligman, The Transformation of Wall Street: A History of the Securities and Exchange Commission and Modern Corporate Finance (Aspen, 2003). Homer Kripke, The SEC and Corporate Disclosure: Regulation in Search of a Purpose (Harcourt Brace, 1979) – a critical and a historical study by a distinguished law academic.

Robert H. Mundheim and Noyes E. Leech (editors), “The SEC and Accounting: The First 50 Years,” Journal of Comparative Business and Capital Market Law, December 1985 – essays on the evolution of the SEC.

Stephen A. Zeff, “The SEC Rules Historical Cost Accounting: 1934 to the 1970s,” Accounting and Business Research, International Accounting Policy Forum Issue (2007).

Gary John Previts, “The SEC and its Chief Accountants: Historical Impressions,” Journal of Accountancy, August 1978.

Mark Moran and Gary John Previts, “The SEC and the Profession, 1934-84: The Realities of Self-Regulation,” Journal of Accountancy, July 1984.

Gary J. Previts, Helen M. Roybark and Edward N. Coffman, “Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001,” Abacus, June 2003.

David F. Hawkins, Corporate Financial Disclosure, 1900-1933: A Study of Management Inertia Within a Rapidly Changing Environment (Garland, 1986).

Clifford D. Brown, The Emergence of Income Reporting: An Historical Study (Michigan State University, 1971).

Robert J. Kirsch, The International Accounting Standards Committee, A Political History (Wolters-Kluwer, 2006).

Kees Camfferman and Stephen A. Zeff, Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 (Oxford University Press, 2007).

Stephen A. Zeff, “Political Lobbying on Accounting Standards – US, UK and International Experience,” chapter 11 in Christopher Nobes and Robert Parker, Comparative International Accounting (FT Pearson, 11th edition, 2010).

Stephen A. Zeff, “The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards,” The CPA Journal, January and February 2005.

Stephen A. Zeff, Forging Accounting Principles in Five Countries: A History and an Analysis of Trends (Stipes, 1972).

Stephen A. Zeff, “The Evolution of the Conceptual Framework for Business Enterprises in the United States,” The Accounting Historians Journal, December 1999.

Reed K. Storey and Sylvia Storey, The Framework of Financial Accounting Concepts and Standards (FASB, 1998) – partly a historical study.

Pelham Gore, The FASB Conceptual Framework Project 1973-1985: An Analysis (Manchester University Press, 1992).

Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process (Quorum Books, 1994).

Donald J. Kirk, “Looking Back on Fourteen Years at the FASB: The Education of a Standard Setter,” Accounting Horizons, March 1988 – reflections by a former Board Chairman.

Robert J. Swieringa, “FASB in My Rear View Mirror,” Emanuel Saxe Lecture, The Baruch College, CUNY, April 1996 [1] – a former FASB Board member reflects on his 10.5 years as a standard setter.

Stephen A. Zeff, “Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972,” The Accounting Review, July 1984.

Paul B.W. Miller, Rodney J. Redding and Paul R. Bahnson, The FASB: The People, the Process, and the Politics (Irwin/McGraw-Hill, 4th edition, 1998).

Stephen A. Zeff, “1926 to 1971 Chronology of Significant Developments in the Establishment of Accounting Principles in the United States,” Journal of Accounting Research, Spring 1972.

Marshall A. Geiger, Setting the Standard for the New Auditor’s Report: An Analysis of Attempts to Influence the Auditing Standards Board (JAI Press, 1993) – contains both a historical and contemporary view of the evolution of the standard auditor’s report.

George J. Murphy, “A Chronology of the Development of Corporate Financial Reporting in Canada,” The Accounting Historians Journal, Spring 1986.

Stephen A. Zeff and Vaughan S. Radcliffe, “Accounting and Auditing Activities of the Ontario Securities Commission from the 1960s to 2008 – Part 1: 1960s to 1985,” Accounting Perspectives, Vol. 9, No. 1 (2010).

Stephen A. Zeff and Vaughan S. Radcliffe, “Accounting and Auditing Activities of the Ontario Securities Commission from the 1960s to 2008 – Part 2: The First Four Chief Accountants, 1986-1996,” Accounting Perspectives, Vol. 9, No. 2 (2010).

Brian A. Rutherford, Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-90 (Routledge, 2007).

Accounting Theory, Research and the Literature

Richard Mattessich, Two Hundred Years of Accounting Research (Routledge, 2008) – reviews the literature worldwide.

Michael Chatfield, A History of Accounting Thought (Krieger, 1977).

Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States (Ohio State University Press, 1998).

Nicholas Dopuch and Lawrence Revsine (editors), Accounting Research 1960-1970: A Critical Evaluation (University of Illinois, 1973).

Harvey T. Deinzer, Development of Accounting Thought (Holt, Rinehart and Winston, 1965).

Harvey T. Deinzer, The American Accounting Association-Sponsored Statements of Standards for Corporate Financial Reports: A Perspective (University of Florida, 1964).

Reed K. Storey, The Search for Accounting Principles (AICPA, 1964).

Tom Lee, Income and Value Measurement (Thomson, 3rd edition revised, 1996).

David Tweedie and Geoffrey Whittington, The Debate on Inflation Accounting (Cambridge University Press, 1984) – a major historical and comparative study.

Thomas R. Dyckman and Stephen A. Zeff, “Two Decades of the Journal of Accounting Research,” Journal of Accounting Research, Spring 1984.

Richard P. Brief and K. V. Peasnell (editors), Clean Surplus: A Link Between Accounting and Finance (Garland, 1996).

R.J. Chambers, An Accounting Thesaurus – 500 Years of Accounting (Elsevier, 1996).

Stephen A. Zeff, “The Contribution of the Harvard Business School to Management Control, 1908-1980,” Journal of Management Accounting Research, 2008 special issue.

John Richard Edwards, A History of Financial Accounting (Routledge, 1989).

Thomas A. Lee (editor), Cash Flow Reporting: A Recent History of an Accounting Practice (Garland, 1993).

T. A. Lee (editor), The Evolution of Audit Thought and Practice (Garland, 1988).

George J. Staubus, The Decision-Usefulness Theory of Accounting: A Limited History (Routledge, 2000).

Gary John Previts, A Critical Evaluation of Comparative Financial Accounting Thought in America 1900 to 1920 (Arno Press, 1980).

Hugo Nurnberg, “Conceptual Nature of the Corporate Income Tax,” The Accounting Historians Journal, December 2009 – an historical study.

Frank Rayburn and Ollie Powers, “A History of Pooling of Interests Accounting for Business Combinations in the United States,” The Accounting Historians Journal, December 1991.

Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems (Georgia State University, 1982).

Harry Zvi Davis, “History of LIFO,” The Accounting Historians Journal, Spring 1982.

Morton Pincus, “Legislative History of the Allowance of LIFO for Tax Purposes,” The Accounting Historians Journal, June 1989.

Alan J. Richardson, “Professional Dominance: Relationship Between Financial Accounting and Managerial Accounting, 1926-1986,” The Accounting Historians Journal, December 2002.

Keith W. Hoskin and Richard H. Macve, “Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the U.S. and the U.K.,” The Accounting Historians Journal, June 2000.

Charles Weber, The Evolution of Direct Costing (University of Illinois, 1966).

S. Paul Garner, Evolution of Cost Accounting to 1925 (University of Alabama Press, 1954).

Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs (University of Alabama Press, 1973). Statement on Accounting Theory and Theory Acceptance (American Accounting Association, 1977) – historical evolution in a report by a distinguished AAA committee.

Biographical Studies of, and Reflections by, Major Accounting Figures

Philip Brown, “Invited Remarks: Ball and Brown [1968],” Journal of Accounting Research, Supplement 1989 – Brown’s reflections 20 years later on the Ball and Brown article.

Ross L. Watts, “The Evolution of Economics-Based Empirical Research in Accounting,” Emanuel Saxe Distinguished Lecture, The Baruch College, CUNY, April 1983 (http://newman.baruch.cuny.edu/digital/saxe/saxe_1982/watts_83.htm).

Ross L. Watts and Jerold L. Zimmerman, “Positive Accounting Theory: A Ten Year Perspective,” The Accounting Review, January 1990.

John Richard Edwards (editor), Twentieth-Century Accounting Thinkers (Routledge, 1994).

E. Richard Criscione, Abraham J. (Abe) Briloff: A Biography (JAI Press, 2009).

Stephen A. Zeff, Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (JAI Press, 2000).

Stephen A. Zeff, “John B. Canning, A View of His Academic Career,” Abacus, February 2000.

Stephen A. Zeff, “Truth in Accounting: The Ordeal of Kenneth MacNeal,” The Accounting Review, July 1982.

Henry Francis Stabler, George O. May: A Study of Selected Contribution to Accounting Thought (Georgia State University, 1968).

Kathryn Current Buckner, Littleton’s Contribution to the Theory of Accountancy (Georgia State University, 1975).

Nancy A. Wagner, Eric Louis Kohler in the Accounting Profession (Georgia State University, 1987).

William W. Cooper and Yuji Ijiri, “Eric Louis Kohler: Accounting’s Man of Principles,” in William W. Cooper and Yuji Ijiri (editors), Eric Louis Kohler: Accounting’s Man of Principles (Reston, 1979).

Roscoe Eugene Bryson, Jr., Robert M. Trueblood, CPA: The Consummate Professional (Georgia State University, 1976).

William D. Cooper, Carman G. Blough: Selected Contributions in Accounting (Georgia State University, 1982).

Maurice Moonitz, “Memorial: Carman George Blough 1895-1981,” The Accounting Review, January 1982.

Paul J. Miranti, Jr., “Robert H. Montgomery – A Leader of the Profession,” The CPA Journal, August 1986.

Dale L. Flesher, Gerhard G. Mueller: Father of International Accounting Education (Emerald, 2010).

Tonya K. Flesher and Dale L. Flesher, “James O. McKinsey,” The Accounting Historians Journal, Fall 1985.

George J. Staubus, “An Accountant’s Education,” The Accounting Historians Journal, June 2003 – an autobiographical essay.

G. Stevenson Smith, “Maurice Stans’ View on Social Responsibility in the Accounting Profession,” The Accounting Historians Journal, June 2007.

John B. Inglis, My Life and Times, An Autobiography (Privately published, 1974) – Inglis was a leading partner in Price Waterhouse in the 1940s and 1950s.

Gary John Previts and William D. Samson, “S. Paul Garner: Accountancy’s Ambassador to the World,” The Accounting Historians Journal, December 1997.

Kenneth Peasnell and Geoffrey Whittington, “The Contribution of Philip W. Bell to Accounting Thought,” Accounting Horizons, September 2010.

George J. Staubus, “Maurice Moonitz: The Consummate Professional,” Accounting Horizons, forthcoming in December 2010.

Stephen A. Zeff, “Paton on the Effects of Changing Prices on Accounting, 1916-55,” in Stephen A. Zeff, Nicholas Dopuch and Joel Demski (editors), Essays in Honor of William A. Paton: Pioneer Accounting Theorist (University of Michigan, 1979).

Charles T. Horngren, “William J. Vatter: Notable Contributor to Management Accounting,” Journal of Management Accounting Research, Fall 1991.

Robert N. Anthony, “Reminiscences About Management Accounting,” Journal of Management Accounting Research, Fall 1989.

Charles T. Horngren, “Cost and Management Accounting: Yesterday and Today,” Journal of Management Accounting Research, Fall 1989.

Laurie A. Barfitt, The Contributions of John Lansing Carey to the Profession of Accountancy (JAI Press, 2007).

Histories of Professional and Academic Accounting Bodies, and of the Profession

John L. Carey, The Rise of the Accounting Profession (AICPA, 1969, 1970) – 2 volumes, history of the AICPA by its former Executive Director.

Wallace E. Olson, The Accounting Profession, Years of Trial: 1969-1980 (AICPA, 1982) – further history of the AICPA by its former President.

Philip B. Chenok with Adam Snyder, Foundations for the Future – The AICPA from 1980 to 1995 (JAI Press, 2000) – further history by its former President. Special Issue containing historical articles to celebrate the AICPA’s 100th anniversary, Journal of Accountancy, May 1987.

Paul J. Miranti, Jr., Accountancy Comes of Age: The Development of an American Profession, 1886-1940 (University of North Carolina Press, 1990).

Paul J. Miranti, Jr., “Associationalism, Statism and Professional Regulation: Public Accountants and the Reform of the Financial Markets, 1896-1940,” The Business History Review, Autumn 1986.

Gary John Previts, The Scope of CPA Services: A Study of the Development of the Concept of Independence and the Profession’s Role in Society (Wiley, 1986).

The Accounting Profession--Major Issues: Progress and Concerns (U.S. General Accounting Office, 1996), 2 volumes.

Theresa A. Hammond, A White-Collar Profession: African American Certified Public Accountants Since 1921 (University of North Carolina Press, 2002).

Barbara B. Guerra and Marilyn J. Huset, AWSCPA History: 75 Years 1933-2008 (American Woman’s Society of Certified Public Accountants, 2009).

Paul M. Clikeman, Called to Account: Fourteen Financial Frauds that Shaped the American Accounting Profession (Routledge, 2009) – from Ivar Kreuger and McKesson & Robbins (both in the 1930s) to Enron and WorldCom.

Dale L. Flesher and Tonya K. Flesher, “Ivar Kreuger’s Contribution to U.S. Financial Reporting,” The Accounting Review, July 1986.

W.T. Baxter, “McKesson & Robbins: A Milestone in Auditing,” Accounting, Business & Financial History, July 1999.

Stephen A. Zeff, “How the U.S. Accounting Profession Got Where It Is Today,” Accounting Horizons, September and December 2003.

Stephen E. Loeb and Paul J. Miranti, Jr., The Institute of Accounts: Nineteenth-Century Origins of Accounting Professionalism in the United States (Routledge, 2004).

Stephen A. Zeff, The American Accounting Association: Its First 50 Years (AAA, 1966, 1991).

Dale L. Flesher, The Third-Quarter Century of the American Accounting Association 1966-1991 (AAA, 1991).

Terry K. Sheldahl, The American Accounting Association in Its Third Quarter Century, 1966-1991 (Garland, 1992).

Terry K. Sheldahl, Beta Alpha Psi, from Alpha to Omega: Pursuing a Vision of Professional Education for Accountants 1919-1945 (Garland, 1982).

Terry K. Sheldahl, Beta Alpha Psi, from Omega to Zeta Omega: The Making of a Comprehensive Accounting Fraternity, 1946-1984 (Garland, 1986)

Paul Haase, Financial Executives Institute: The First Forty Years (FEI, 1971).

Grant U. Meyers and Erwin S. Koval, Institute of Management Accountants, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1974 (IMA, 1994).

Patrick L. Romano, IMA’s Legacy: Creating Value Through Research (IMA, 1995) – annotations of research studies published from 1919 to 1994.

Victor Z. Brink, Foundations for Unlimited Horizons: The Institute of Internal Auditors 1941-1976 (IIA, 1977).

Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing (IIA, 1991) – supplemented by Dale L. Flesher and Elaine R. McIntosh, 60 Years of Progress Through Sharing (IIA Research Foundation 2002).

Alan J. Richardson, “An Interpretive Chronology of the Development of Accounting Associations in Canada,” in George J. Murphy (editor), A History of Canadian Accounting Thought and Practice (Garland, 1993).

J. Efrim Boritz (editor), The Canadian Academic Accounting Association: 25 Years of Progress (CAAA, 2001).

There are published histories, of varying quality, of state societies of certified public accountants, such as New York, California, Texas, Maryland, Washington, Kentucky, Florida, Ohio, Oklahoma, South Carolina, Virginia, West Virginia, and Connecticut.

Histories of the Major U.S. Accounting Firms

C.W. DeMond, Price, Waterhouse & Co. in America (Privately published, 1951).

David Grayson Allen and Kathleen McDermott, Accounting for Success: A History of Price Waterhouse in America 1890-1990 (Harvard Business School Press, 1993).

A Vision of Grandeur (Arthur Andersen & Co., 1988) – a handsome history of the firm, not widely circulated.

Leonard Spacek, The Growth of Arthur Andersen & Co. 1928-1973: An Oral History (Garland, 1989).

The First Sixty Years 1913-1973 (Arthur Andersen & Co., 1974) – an earlier history of the firm.

T.A. Wise, Peat, Marwick, Mitchell & Co. – 85 Years (Privately published, 1982).

Samuel A. Cypert, Following the Money: The Inside Story of Accounting’s First Mega-Merger (American Management Association, 1991) – the merger between Peat Marwick International and the European firm of Klynveld Main Goerdeler (KMG) consummated in 1987.

Haskins & Sells – Our First Seventy-Five Years (Privately published, 1970).

Ernst & Ernst – A History of the Firm (Privately published, 1960).

The Arthur Young Journal – 75th Anniversary Edition – contains historical articles about the firm.

Thomas G. Higgins, CPA: An Autobiography (Privately published, 1965) – Higgins was Arthur Young’s managing partner.

Building Values and Traditions: One Hundred Years of Coopers & Lybrand (Privately published, 1998).

Mark Stevens, The Big Eight: An Inside View of America’s Eight Most Powerful and Influential Accounting Firms (Macmillan, 1981).

Histories of Major U.S. University Accounting Departments/Schools

C. Aubrey Smith, Sixty Years of Accounting Education on the Forty Acres 1912-1972 (University Stores, 1974) – history at the University of Texas at Austin.

Maurice Moonitz, History of Accounting at Berkeley (University of California at Berkeley, 1986).

Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign (University of Illinois at Urbana-Champaign, 1997).

Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute (Privately published, 1997).

Celebratory Review Articles of Major Accounting Works

Sidney Davidson, “Old Wine into New Bottles,” The Accounting Review, April 1963 – a review after 40 years of J.M. Clark’s The Economics of Overhead Costs.

W.J. Vatter, “[An Introduction to Corporate Accounting Standards] – An Evaluation,” The Accounting Review, July 1963 – a review of the Paton and Littleton monograph of 1940.

R.J. Chambers, “Income and Capital: Fisher’s Legacy,” Journal of Accounting Research, Spring 1971.

R.J. Chambers, “Canning’s The Economics of Accountancy – After 50 Years,” The Accounting Review, October 1979.

Yuji Ijiri, “An Introduction to Corporate Accounting Standards: A Review,” The Accounting Review, October 1980.

Lawrence Revsine, “The Theory and Measurement of Business Income: A Review Article,” The Accounting Review, April 1981.

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