Suchergebnisse

AbstractThe authors present a case study of what went wrong in the Ohio Division of the American Cancer Society in the late 1990s, leading to massive fraud. They discuss conditions that allowed the fraud to go undetected for several years and make recommendations for creating internal control systems to keep other nonprofits from facing this type of loss.

The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses "traditional" and "critical" forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between "old" and "new" perspectives on accounting history are discussed and linked to later collaborative efforts and refinements in the work of each genre. Major research projects published during the 1990s are identified, tabulated, and discussed. The paper concludes with a discussion of accounting history as the decade closed, with a particular focus on the opportunities and threats that may lie ahead for the field.

Alvin R. Jennings (1905–1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants' Committee on Auditing Procedure (1946–49) and later as the president of the American Institute of Certified Public Accountants (1957–58). This paper explores these activities and Jennings' contribution to the professional, academic, and institution discourse of the accounting discipline.