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Not-for-Profit Accounting and Auditing in the Early Eighteenth Century: Some Archival Evidence

G. A. Swanson; John C. Gardner
The Accounting Review 1988 63(3), 436-447
[Developments of accounting concepts and procedures in governmental, religious, and eleemosynary organizations have received scant attention in the literature. This study examines an extensive store of primary documents that chronicle the early development of the United Society for the Propagation of the Gospel in eighteenth century England. It concludes that the immediate impetus for auditing in the Society came from business practices rather than from government and that rudimentary managerial accounting procedures emerged in the Society as a result of internal needs for planning and control in much the same way they were emerging in businesses of the period.]

Not-For-Profit Accounting and Auditing in the Early Eighteenth Century: Some Archival Evidence.

G. A. Swanson; John C. Gardner
The Accounting Review 1988 63(3), 436-447
Developments of accounting concepts and procedures in governmental, religious, and eleemosynary organizations have received scant attention in the literature. This study examines an extensive store of primary documents that chronicle the early development of the United Society for the Propagation of the Gospel in eighteenth century England. It concludes that the immediate impetus for auditing in the Society came from business practices rather than from government and that rudimentary managerial accounting procedures emerged in the Society as a result of internal needs for planning and control in much the same way they were emerging in businesses of the period.

Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs.

Lawrence D. Brown; John C. Gardner
The Accounting Review 1985 60(2), 262-277
This study applies citation analysis to evaluate the research contributions of accounting faculties, doctoral programs, and individuals to contemporary accounting research (CAR). A research contribution is measured as CAR citations to a journal article written by an accountant, and CAR is defined as all main articles published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, and Accounting, Organizations and Society between 1976 and 1982. The advantages and disadvantages of the technique are discussed, and the sensitivity of the results to alternative citation measurement metrics is examined.

Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs

Lawrence D. Brown; John C. Gardner
The Accounting Review 1985 60(2), 262-277
[This study applies citation analysis to evaluate the research contributions of accounting faculties, doctoral programs, and individuals to contemporary accounting research (CAR). A research contribution is measured as CAR citations to a journal article written by an accountant, and CAR is defined as all main articles published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, and Accounting, Organizations and Society between 1976 and 1982. The advantages and disadvantages of the technique are discussed, and the sensitivity of the results to alternative citation measurement metrics is examined.]