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Volumn 9, Issue 1, 2004, Pages 61-90

An examination of early US twentieth century first-year accounting textbooks

Author keywords

Early accounting education; Early accounting textbooks

Indexed keywords


EID: 75749119859     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237320400900104     Document Type: Article
Times cited : (10)

References (73)
  • 1
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    • The Growth of Accounting Instruction Since 1900
    • June
    • Allen, C.E., (1927), The Growth of Accounting Instruction Since 1900", The Accounting Review, Vol.2, No.2, June, pp.150-66.
    • (1927) The Accounting Review , vol.2 , Issue.2 , pp. 150-166
    • Allen, C.E.1
  • 3
    • 84855257865 scopus 로고
    • The Accountant's Function as Business Advisor
    • January
    • Andersen, A., (1926), "The Accountant's Function as Business Advisor", The Journal of Accountancy, Vol.41, No.1, January, pp.17-21.
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  • 4
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    • Early Days of American Accountancy
    • January
    • Anyon, J.T., (1925a), "Early Days of American Accountancy", The Journal of Accountancy, Vol.39, No.1, January, pp.1-8.
    • (1925) The Journal of Accountancy , vol.39 , Issue.1 , pp. 1-8
    • Anyon, J.T.1
  • 5
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    • Early Days of American Accountancy II
    • February
    • Anyon, J.T., (1925b), "Early Days of American Accountancy II", The Journal of Accountancy, Vol.39, No.2, February, pp.81-92.
    • (1925) The Journal of Accountancy , vol.39 , Issue.2 , pp. 81-92
    • Anyon, J.T.1
  • 6
    • 0039020862 scopus 로고
    • Early Days of American Accountancy III
    • March
    • Anyon, J.T., (1925c), "Early Days of American Accountancy III", The Journal of Accountancy, Vol.39, No.3, March, pp.161-9.
    • (1925) The Journal of Accountancy , vol.39 , Issue.3 , pp. 161-169
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  • 7
    • 84855260547 scopus 로고
    • Training Classes in the Income Tax Unit
    • June
    • Beers, J.W., (1928), "Training Classes in the Income Tax Unit", The Accounting Review, Vol.3, No.2, June, pp.177-83.
    • (1928) The Accounting Review , vol.3 , Issue.2 , pp. 177-183
    • Beers, J.W.1
  • 8
    • 84855257868 scopus 로고
    • How the Universities Can Aid the Accounting Profession
    • March
    • Belser, F.C., (1927), "How the Universities Can Aid the Accounting Profession", The Accounting Review, Vol.2, No.1, March, pp.37-42.
    • (1927) The Accounting Review , vol.2 , Issue.1 , pp. 37-42
    • Belser, F.C.1
  • 9
    • 84855257991 scopus 로고
    • Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley-Publishers, 1970)
    • Bentley, H.C. and Leonard, R.S., (1934a), Bibliography of Works on Accounting by American Authors, Volume I, 1796-1900, Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley-Publishers, 1970).
    • (1934) Bibliography of Works on Accounting by American Authors , vol.1 , pp. 1796-1900
    • Bentley, H.C.1    Leonard, R.S.2
  • 10
    • 84855257869 scopus 로고
    • Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley-Publishers, 1970)
    • Bentley, H.C. and Leonard, R.S., (1934b), Bibliography of Works on Accounting by American Authors, Volume II, 1901-1934, Boston: Harry C. Bentley (Reprinted in New York: Augustus M. Kelley-Publishers, 1970).
    • (1934) Bibliography of Works on Accounting by American Authors , vol.2 , pp. 1901-1934
    • Bentley, H.C.1    Leonard, R.S.2
  • 11
    • 84855257867 scopus 로고
    • Book Review of Accounting Method
    • October
    • Bennett, G.E., (1928), "Book Review of Accounting Method", The Journal of Accountancy, Vol.46, No.4, October, pp.312-3.
    • (1928) The Journal of Accountancy , vol.46 , Issue.4 , pp. 312-313
    • Bennett, G.E.1
  • 12
    • 84855257995 scopus 로고
    • Cultural Value of Accountancy Studies
    • May
    • Blight, R.E., (1925), "Cultural Value of Accountancy Studies", Journal of Accountancy, Vol.20, No.5, May, pp.385-92.
    • (1925) Journal of Accountancy , vol.20 , Issue.5 , pp. 385-392
    • Blight, R.E.1
  • 13
    • 0009043201 scopus 로고
    • Accounting in Collegiate Schools of Business
    • June
    • Briggs, L.L., (1930), "Accounting in Collegiate Schools of Business", The Accounting Review, Vol.5, No.2, June, pp.175-81.
    • (1930) The Accounting Review , vol.5 , Issue.2 , pp. 175-181
    • Briggs, L.L.1
  • 14
    • 0003491774 scopus 로고
    • New York: American Institute of Certified Public Accountants
    • Carey, J.C., (1969), The Rise of the Accounting Profession, Vol. I, New York: American Institute of Certified Public Accountants.
    • (1969) The Rise of the Accounting Profession , vol.1
    • Carey, J.C.1
  • 15
    • 3943088541 scopus 로고
    • The Profession of a Certified Public Accountant
    • July
    • Chase, W.A., (1906), "The Profession of a Certified Public Accountant", The Journal of Accountancy, Vol.2, No.3, July, pp.194-200.
    • (1906) The Journal of Accountancy , vol.2 , Issue.3 , pp. 194-200
    • Chase, W.A.1
  • 16
    • 84855266964 scopus 로고    scopus 로고
    • Jones, Thomas (1804-1889)
    • edited by M. Chatfield and R. Vangermeersch, New York: Garland Publishing
    • Chatfield, M., (1996), "Jones, Thomas (1804-1889)", The History of Accounting, edited by M. Chatfield and R. Vangermeersch, New York: Garland Publishing.
    • (1996) The History of Accounting
    • Chatfield, M.1
  • 17
    • 84855283541 scopus 로고
    • Accounting in the Law School
    • September
    • Dohr, J.L., (1930), "Accounting in the Law School", The Accounting Review, Vol.5, No.3, September, pp.213-4.
    • (1930) The Accounting Review , vol.5 , Issue.3 , pp. 213-214
    • Dohr, J.L.1
  • 18
    • 0038742449 scopus 로고
    • The AICPA: A Professional Institution in a Dynamic Society
    • May
    • Edwards, D.E. and Miranti, P.J. Jr., (1987), "The AICPA: A Professional Institution in a Dynamic Society", The Journal of Accountancy, Vol.163, No.5, May, pp.22-38.
    • (1987) The Journal of Accountancy , vol.163 , Issue.5 , pp. 22-38
    • Edwards, D.E.1    Miranti Jr., P.J.2
  • 20
    • 84855266967 scopus 로고
    • Accountancy Education
    • August
    • Fedde, A.S., (1926), "Accountancy Education", The Journal of Accountancy, Vol.42, No.2, August, pp.81-7.
    • (1926) The Journal of Accountancy , vol.42 , Issue.2 , pp. 81-87
    • Fedde, A.S.1
  • 21
    • 84855257185 scopus 로고
    • Foundation of the National Municipal League
    • May
    • Fleischman, R.K., (1987), "Foundation of the National Municipal League", The Journal of Accountancy, Vol.163, No.5, May, pp.297-8.
    • (1987) The Journal of Accountancy , vol.163 , Issue.5 , pp. 297-298
    • Fleischman, R.K.1
  • 22
    • 84855293515 scopus 로고
    • Some Thoughts on Modern Tendencies
    • May
    • Freeman, H.C., (1925), "Some Thoughts on Modern Tendencies", The Journal of Accountancy, Vol.39, No.5, May, pp.361-6.
    • (1925) The Journal of Accountancy , vol.39 , Issue.5 , pp. 361-366
    • Freeman, H.C.1
  • 24
    • 84855254597 scopus 로고
    • Where Teaching Lags Behind Practice
    • September
    • Greer, H.C., (1928), "Where Teaching Lags Behind Practice", The Accounting Review, Vol.3, No.3, September, pp.289-96.
    • (1928) The Accounting Review , vol.3 , Issue.3 , pp. 289-296
    • Greer, H.C.1
  • 25
    • 84855259035 scopus 로고
    • The Present Status of Accounting Teaching
    • March
    • Greer, H.C., (1933), "The Present Status of Accounting Teaching", The Accounting Review, Vol. VIII, No.1, March, pp.62-7.
    • (1933) The Accounting Review , vol.8 , Issue.1 , pp. 62-67
    • Greer, H.C.1
  • 26
    • 84855276479 scopus 로고
    • The Position of Accounting in the Small Liberal Arts College
    • June
    • Hanslein, J.D., (1930), "The Position of Accounting in the Small Liberal Arts College", The Accounting Review, Vol.5, No.2, June, pp.150-2.
    • (1930) The Accounting Review , vol.5 , Issue.2 , pp. 150-152
    • Hanslein, J.D.1
  • 27
    • 84855291613 scopus 로고
    • Book Review of The ABC of Accounting
    • January
    • Hopkins, M.B., (1930), "Book Review of The ABC of Accounting", The Journal of Accountancy, Vol.49, No.1, January, pp.73-4.
    • (1930) The Journal of Accountancy , vol.49 , Issue.1 , pp. 73-74
    • Hopkins, M.B.1
  • 29
    • 84984146012 scopus 로고
    • Some Contributions of and Some Controversies Surrounding Thomas Jones and Benjamin Franklin Foster
    • Fall
    • Hughes, H.P., (1982), "Some Contributions of and Some Controversies Surrounding Thomas Jones and Benjamin Franklin Foster", The Accounting Historians Journal, Vol.9, No.2, Fall, pp.43-51.
    • (1982) The Accounting Historians Journal , vol.9 , Issue.2 , pp. 43-51
    • Hughes, H.P.1
  • 30
    • 84855269553 scopus 로고
    • The Correlation of University Instruction in Accounting with Professional Accountancy II
    • reprinted, New York: Arno Press, Vol. II, 1980
    • Jackson, J.H., (1922), "The Correlation of University Instruction in Accounting with Professional Accountancy II", Papers and Proceedings of the American Association of University Instructors in Accounting, Vol. VI, No.1, pp.32-7, reprinted, New York: Arno Press, Vol. II, 1980.
    • (1922) Papers and Proceedings of the American Association of University Instructors in Accounting , vol.6 , Issue.1 , pp. 32-37
    • Jackson, J.H.1
  • 31
    • 84855277596 scopus 로고
    • Accountancy as a Profession-What Opportunities Does it Offer for a Professional Career
    • September
    • Jackson, J.H., (1925), "Accountancy as a Profession-What Opportunities Does it Offer for a Professional Career", The Journal of Accountancy, Vol.40, No.3, September, pp.161-72.
    • (1925) The Journal of Accountancy , vol.40 , Issue.3 , pp. 161-172
    • Jackson, J.H.1
  • 32
    • 84855293606 scopus 로고
    • Present Tendencies in Commercial Education
    • June
    • Jackson, J.H., (1926), "Present Tendencies in Commercial Education", The Accounting Review, Vol.1, No.2, June, pp.1-11.
    • (1926) The Accounting Review , vol.1 , Issue.2 , pp. 1-11
    • Jackson, J.H.1
  • 33
    • 84855257998 scopus 로고
    • The Need for Accounting in the Law School Curriculum
    • March
    • Kendrick, H.W., (1931), "The Need for Accounting in the Law School Curriculum", The Accounting Review, Vol.6, No.1, March, pp.38-41.
    • (1931) The Accounting Review , vol.6 , Issue.1 , pp. 38-41
    • Kendrick, H.W.1
  • 34
    • 0001804731 scopus 로고
    • Accounting Education's History-A 100-Year Search for Identity
    • May
    • Langenderfer, H.Q., (1987), "Accounting Education's History-A 100-Year Search for Identity", The Journal of Accountancy, Vol.163, No.5, May, pp.302-31.
    • (1987) The Journal of Accountancy , vol.163 , Issue.5 , pp. 302-331
    • Langenderfer, H.Q.1
  • 35
    • 84855293527 scopus 로고
    • Book Review of Accounting Theory and Practice
    • December
    • Lawton, W.H., (1917), "Book Review of Accounting Theory and Practice", The Journal of Accountancy, Vol.24, No.6, December, pp.488-90.
    • (1917) The Journal of Accountancy , vol.24 , Issue.6 , pp. 488-490
    • Lawton, W.H.1
  • 36
    • 84855257997 scopus 로고
    • The Growth of the Controller and the Business Administration Curriculum
    • March
    • Lay, C.F., (1928), "The Growth of the Controller and the Business Administration Curriculum", The Accounting Review, Vol.3, No.1, March, pp.43-52.
    • (1928) The Accounting Review , vol.3 , Issue.1 , pp. 43-52
    • Lay, C.F.1
  • 38
    • 84855257872 scopus 로고
    • The Place of Accounting Instruction
    • March
    • Loeb, I., (1927), "The Place of Accounting Instruction", The Accounting Review, Vol.2, No.1, March, pp.46-7.
    • (1927) The Accounting Review , vol.2 , Issue.1 , pp. 46-47
    • Loeb, I.1
  • 39
    • 12344320936 scopus 로고
    • Corporate Publicity and the Auditor
    • November
    • May, G.O., (1926), "Corporate Publicity and the Auditor", The Journal of Accountancy, Vol.42, No.5, November, pp.321-6.
    • (1926) The Journal of Accountancy , vol.42 , Issue.5 , pp. 321-326
    • May, G.O.1
  • 41
    • 84855267783 scopus 로고
    • Modern Tendencies in Accounting Practice
    • April
    • McKinsey, J.O., (1925), "Modern Tendencies in Accounting Practice", The Journal of Accountancy, Vol.39, No.4, April, pp.299-308.
    • (1925) The Journal of Accountancy , vol.39 , Issue.4 , pp. 299-308
    • McKinsey, J.O.1
  • 43
    • 84855293521 scopus 로고
    • Progress of the Bureau for Placements
    • March
    • Nissley, W.W., (1928), "Progress of the Bureau for Placements", The Accounting Review, Vol.3, No.1, March, pp.36-42.
    • (1928) The Accounting Review , vol.3 , Issue.1 , pp. 36-42
    • Nissley, W.W.1
  • 46
    • 84855257876 scopus 로고
    • Development of High School Commercial Curriculum and University Courses
    • March
    • Prickett, A.L., (1928), "Development of High School Commercial Curriculum and University Courses", The Accounting Review, Vol.3, No.1, March, pp.53-68.
    • (1928) The Accounting Review , vol.3 , Issue.1 , pp. 53-68
    • Prickett, A.L.1
  • 47
    • 84855285601 scopus 로고
    • Registration of Accountants
    • March,Editorial
    • Richardson, A.P., (1917), "Registration of Accountants" (Editorial), The Journal of Accountancy, Vol.23, No.3, March, pp.185-9.
    • (1917) The Journal of Accountancy , vol.23 , Issue.3 , pp. 185-189
    • Richardson, A.P.1
  • 48
    • 84855257880 scopus 로고
    • Preparation of Tax Returnsl
    • June,(Editorial)
    • Richardson, A.P., (1918a), "Preparation of Tax Returns" (Editorial), The Journal of Accountancy, Vol.25, No.6, June, pp.447-51.
    • (1918) The Journal of Accountancy , vol.25 , Issue.6 , pp. 447-451
    • Richardson, A.P.1
  • 49
    • 84855266974 scopus 로고
    • How Best to Serve
    • July,Editorial)
    • Richardson, A.P., (1918b), "How Best to Serve" (Editorial), The Journal of Accountancy, Vol.26, No.1, July, pp.38-40.
    • (1918) The Journal of Accountancy , vol.26 , Issue.1 , pp. 38-40
    • Richardson, A.P.1
  • 50
    • 84855285604 scopus 로고
    • Exemption for Accountants
    • September,Editorial)
    • Richardson, A.P., (1918c), "Exemption for Accountants" (Editorial), The Journal of Accountancy, Vol.26, No.3, September, pp.212-5.
    • (1918) The Journal of Accountancy , vol.26 , Issue.3 , pp. 212-215
    • Richardson, A.P.1
  • 51
    • 84855285602 scopus 로고
    • What the Profession Offers
    • June,(Editorial)
    • Richardson, A.P., (1919), "What the Profession Offers" (Editorial), The Journal of Accountancy, Vol.27, No.6, June, pp.437-40.
    • (1919) The Journal of Accountancy , vol.27 , Issue.6 , pp. 437-440
    • Richardson, A.P.1
  • 52
    • 84855266976 scopus 로고
    • The Accountant's Training
    • January,Editorial)
    • Richardson, A.P., (1924), "The Accountant's Training" (Editorial), The Journal of Accountancy, Vol.37, No.1, January, pp.39-40.
    • (1924) The Journal of Accountancy , vol.37 , Issue.1 , pp. 39-40
    • Richardson, A.P.1
  • 53
    • 84855293522 scopus 로고
    • Opportunities for College Graduates
    • March,Editorial)
    • Richardson, A.P., (1926a), "Opportunities for College Graduates" (Editorial), The Journal of Accountancy, Vol.41, No.3, March, pp.196-7.
    • (1926) The Journal of Accountancy , vol.41 , Issue.3 , pp. 196-197
    • Richardson, A.P.1
  • 54
    • 84855267785 scopus 로고
    • Attracting College Graduates to Accountancy
    • May,Editorial)
    • Richardson, A.P., (1926b), "Attracting College Graduates to Accountancy" (Editorial), The Journal of Accountancy, Vol.41, No.5, May, pp.354-55.
    • (1926) The Journal of Accountancy , vol.41 , Issue.5 , pp. 354-355
    • Richardson, A.P.1
  • 56
    • 85009347344 scopus 로고
    • Reference to Accountant Often Misleading
    • January,Editorial)
    • Richardson, A.P., (1928), "Reference to Accountant Often Misleading" (Editorial), The Journal of Accountancy, Vol.45, No.1, January, pp.31-2.
    • (1928) The Journal of Accountancy , vol.45 , Issue.1 , pp. 31-32
    • Richardson, A.P.1
  • 57
    • 84855276137 scopus 로고
    • Education Always Needed
    • April,Editorial)
    • Richardson, A.P., (1931a), "Education Always Needed" (Editorial), The Journal of Accountancy, Vol.51, No.4, April, pp.251-2.
    • (1931) The Journal of Accountancy , vol.51 , Issue.4 , pp. 251-252
    • Richardson, A.P.1
  • 58
    • 84855293525 scopus 로고
    • Depression and Accountancy
    • May,Editorial)
    • Richardson, A.P., (1931b), "Depression and Accountancy" (Editorial), The Journal of Accountancy, Vol.51, No.5, May, pp.325-8.
    • (1931) The Journal of Accountancy , vol.51 , Issue.5 , pp. 325-328
    • Richardson, A.P.1
  • 59
    • 84855280539 scopus 로고
    • The Payne-Aldrich Tariff Act of 1909
    • May
    • Roth, H.P., (1987), "The Payne-Aldrich Tariff Act of 1909", The Journal of Accountancy, Vol.163, No.5, May, pp.181-2.
    • (1987) The Journal of Accountancy , vol.163 , Issue.5 , pp. 181-182
    • Roth, H.P.1
  • 60
    • 84855262825 scopus 로고
    • The Problem Method in the Beginning Course
    • June
    • Schmidt, L.A., (1928), "The Problem Method in the Beginning Course", The Accounting Review, Vol.3, No.2, June, pp.184-8.
    • (1928) The Accounting Review , vol.3 , Issue.2 , pp. 184-188
    • Schmidt, L.A.1
  • 61
    • 84855284890 scopus 로고
    • The Place of Accounting in the Commerce Curriculum", Part II
    • June
    • Stevenson, R.A., (1928), "The Place of Accounting in the Commerce Curriculum", Part II, The Accounting Review, Vol.3, No.2, June, pp.193-201.
    • (1928) The Accounting Review , vol.3 , Issue.2 , pp. 193-201
    • Stevenson, R.A.1
  • 62
    • 84855272676 scopus 로고
    • Accounting in the Engineering Curriculum
    • September
    • Stevenson, R.A., (1930), "Accounting in the Engineering Curriculum", The Accounting Review, Vol.5, No.3, September, pp.205-7.
    • (1930) The Accounting Review , vol.5 , Issue.3 , pp. 205-207
    • Stevenson, R.A.1
  • 63
    • 84855285603 scopus 로고
    • The Present Status of Instruction in Accounting in Colleges and Universities
    • reprinted, New York: Arno Press, Vol. I, 1980
    • Treleven, J.E., (1917), "The Present Status of Instruction in Accounting in Colleges and Universities", Papers and Proceedings of the American Association of University Instructors in Accounting, Vol.I., No.1, pp.7-19, reprinted, New York: Arno Press, Vol. I, 1980.
    • (1917) Papers and Proceedings of the American Association of University Instructors in Accounting , vol.1 , Issue.1 , pp. 7-19
    • Treleven, J.E.1
  • 64
    • 84855257884 scopus 로고
    • Purposes and Methods of Accounting Instruction
    • March
    • Tupy, L.T., (1927), "Purposes and Methods of Accounting Instruction", The AccountingReview, Vol.2, No.1, March, pp.48-54.
    • (1927) The AccountingReview , vol.2 , Issue.1 , pp. 48-54
    • Tupy, L.T.1
  • 65
    • 54049140050 scopus 로고
    • Uniform Accounting
    • US Federal Reserve Board, June
    • US Federal Reserve Board, (1917), "Uniform Accounting", The Journal of Accountancy, Vol.23, No.6, June, pp.401-33.
    • (1917) The Journal of Accountancy , vol.23 , Issue.6 , pp. 401-433
  • 66
    • 84855285708 scopus 로고
    • Verification of Financial Statements
    • US Federal Reserve Board, May
    • US Federal Reserve Board, (1929), "Verification of Financial Statements", The Journal of Accountancy, Vol.47, No.5, May, pp.321-54.
    • (1929) The Journal of Accountancy , vol.47 , Issue.5 , pp. 321-354
  • 67
    • 84855257885 scopus 로고    scopus 로고
    • Institute of Management Accountants
    • New York: Garland Publishing
    • Vangermeersch, R. and Jordan, R., (1996), "Institute of Management Accountants", The History of Accounting, New York: Garland Publishing, pp.334-6.
    • (1996) The History of Accounting , pp. 334-336
    • Vangermeersch, R.1    Jordan, R.2
  • 68
    • 84855270695 scopus 로고
    • Teaching of Accounting in Schools of Engineering
    • September
    • White, J.C., (1930), "Teaching of Accounting in Schools of Engineering", The Accounting Review, Vol.5, No.3, September, pp.208-12.
    • (1930) The Accounting Review , vol.5 , Issue.3 , pp. 208-212
    • White, J.C.1
  • 69
    • 84855262583 scopus 로고
    • Organization of the Profession in Pennsylvania
    • Wilkinson, G., (1927), "Organization of the Profession in Pennsylvania", The Journal of Accountancy, Vol.44, No.3, pp.161-79.
    • (1927) The Journal of Accountancy , vol.44 , Issue.3 , pp. 161-179
    • Wilkinson, G.1
  • 70
    • 84855257882 scopus 로고
    • The Next Decade in Accounting
    • September
    • Winter, S.G. (1928), "The Next Decade in Accounting", The Accounting Review, Vol.3, No.3, September, pp.311-22.
    • (1928) The Accounting Review , vol.3 , Issue.3 , pp. 311-322
    • Winter, S.G.1
  • 71
    • 84855287577 scopus 로고
    • Accountancy for the General Business Student
    • June
    • Winter, S.G., (1933), "Accountancy for the General Business Student", The Accounting Review, Vol.8, No.2, June, pp.105-9.
    • (1933) The Accounting Review , vol.8 , Issue.2 , pp. 105-109
    • Winter, S.G.1
  • 72
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    • WorldCat, OCLC Online Union Catalog (http://www.oclc.org), (1978-2000), Dublin, Ohio: Online Computer Library Center, Inc.
    • (1978) WorldCat, OCLC Online Union Catalog


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.