213 research outputs found

    Another representation of Pacioli

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    Robert Haulotte, then vice-president of the Belgian Society of Expert Accountants, wrote a short article in 1984 about his discovery of another representation of Pacioli. The painting, entitled Leonard Peignant La Joconde, was recently rediscovered by me. It was painted by Aimee Brune-Pages in 1845, and an engraving of the work may be seen in the Bibliotheque Nationale de Paris. A reproduction of the painting is in Roy McMullen\u27s book entitled Mona Lisa: The Picture and The Myth

    Electronic Methodology: Accounting oral and visual history

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    Electronic devices enable today\u27s historian to gather and preserve unique event data which should become historically significant

    Montgomery on income tax

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    The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery\u27s arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly urged the profession to take an active interest in the law and its administration. He noted that the legal profession took no interest in the tax law and had admitted that it was an area for the accountants. He said that this is where the lawyers lost the trick

    International Accounting History Symposium

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    During the period October 8-12, 1970, representatives of nearly twenty national accounting groups met in Brussels for the First International Congress of Accounting Historians

    Minutes of annual trustee\u27s meeting

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    Montgomery on the income tax

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    Robert Heister Montgomery (1872-1953), accountant, lawyer, educator, and author was one of the recognized, outstanding leaders of the accounting profession for the four decades from about 1910 to 1950. He was one of the founding partners of Lybrand, Ross Bros. and Montgomery, which is currently known as Coopers and Lybrand

    Obituary -- Norman X. Dressel, 1923-1987

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    Norman X. Dressel, a Professor of Accountancy at Georgia State University and the first Director of the Accounting History Research Center, died of a brain tumor on August 30, 1987
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