Papers by Gloria Vollmers
International Journal of Web-Based Learning and Teaching Technologies, 2006
The purpose of this article is to share the experiences and lessons learned from an experimental ... more The purpose of this article is to share the experiences and lessons learned from an experimental graduate class using Web-based technologies that resulted in the development of a statewide entrepreneurship knowledge portal. Given the demands for Web-based systems and technologies to facilitate entrepreneurship, this class experience could be used as a model to help other states build or improve upon their entrepreneurial Web-based systems. The research was driven by the results of a comprehensive Kauffman Foundation study of Maine entrepreneurs’ needs. This article also explores issues and challenges associated with teaching a complex course using complex Web-based technologies, distance delivery techniques, and working with entrepreneurs to meet their needs.
Salmagundi
Accounting Historians Journal, 2018
Dennison Manufacturing Company: An introduction to the Company, its most influential president and its archive
Salmagundi
Accounting Historians Journal
Accounting Historiography Using Ancient Sources: Problems and Rewards
Studies in the Development of Accounting Thought, 2003
... Most slaves were foreign and worked on royal estates or work projects, such as Persepolis. ..... more ... Most slaves were foreign and worked on royal estates or work projects, such as Persepolis. ... On the other hand, the scholar seeking certainty or even probabilities will not be comfortable here-there are just too many unknowns. ... Hallock. R.(1969). Persenolis fortification tablets. ...

Business History Review, 1997
Dennison Manufacturing Company let work out into private homes in surrounding communities and pai... more Dennison Manufacturing Company let work out into private homes in surrounding communities and paid piece rates for it for many decades. This work, primarily attaching strings to tags, benefited both the company and the community but contained the potential for abusive child labor. Home work declined when machinery could be substituted for hand labor, but machinery capable of replacing all handwork was never developed. Social and political pressures to reduce or eliminate child labor increased the incentives to end home work; but not until the depression of the 1930s, when national efforts to put men back to work gained momentum, did home manufacture end in the tag and other industries. This article uses internal company documents spanning the period 1912 to 1935 to illuminate the company's policy towards this work. It also relies on the recollections of many of those who performed the work when they were children. This research contributes to a substantial body of literature on ...

Accounting, Business & Financial History, 2003
Ihe operation of the North Carolina turpentine industry in the late Antebelium period depended up... more Ihe operation of the North Carolina turpentine industry in the late Antebelium period depended upon labour supplied by slavcs who u'ere either owned or hired. The nature of the work, *'hich covered thousands of acres of forestland, lcd to the use of a task system u'hereby each slave was assigned a larp;e tract of fblest that u'as worked with little supervision over several months. An important finding is the content and significance of the production records for the slaves assigned to these long term tasks. -i-he slaves, like those in other industries and on plantations, could earn a certain amount of money for rhemselves by takrng on extra chores. l)etails of those payments appear in these rccords. -I-he conditions of life, including food, clothing, and the forest environment are reconstructed rvherc possible. The rccords raise some questions about the relationship bctrveen the payments, extra rvork and slave behaviour rvhich however, temarn unansrvered.

A personal account book of Joseph E. Bell: a record of survival in nineteenth century rural America
Accounting History, 2004
While many recent accounting histories focus on large companies or institutions and describe the ... more While many recent accounting histories focus on large companies or institutions and describe the origins, antecedents, or developments of modern practice, few explore the working world of the common man and the activities needed to survive on farms and in rural areas. This paper describes the life of a nondescript early nineteenth century working man primarily through his personal account book. Joseph E. Bell lived in Lincolnton, North Carolina from 1820-1827 and was at various times a minister, a teacher, a seller of books, a renter, a hauler of cotton, a farmer, an extractor of teeth and perhaps a merchant as well. Bell's account book illuminates a life rarely examined by today's accounting historians. It reveals the range of skills and flexibility that were needed to survive in an era preceding the advent of the modern job or career. The account book clearly shows the nature of accounting in a rural economy that had relatively little hard currency and relied on multiparty...
Accounting Historians Journal
This study reexamines the accounting profession's response to opportunities and incentives gi... more This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually exclusive and both may be used to interpret the same behavior.
An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950
This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost... more This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Salmagundi
Accounting Historians Journal
A Personal Reminiscence of Michael Gaffikin
Accounting Historians Journal
The Accounting Historians Journal's Inaugural Issue as a Section of the American Accounting Association
Accounting Historians Journal
Academy of Accounting Historians 2016 Awards
Accounting Historians Journal
Salmagundi
Accounting Historians Journal

Using Distribution Costs in Decision Making at the Dennison Manufacturing Company, 1909 to 1949
Accounting Historians Journal
Early in the 20th century, predating most academic and practitioner literature, Dennison Manufact... more Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see the frustrations of managers who wanted to understand and use this information and how they attempted to solve these problems.
Accounting for Distribution Costs in the Dennison Manufacturing Company During the 1920S and 1930S
Accounting Historians Journal
This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather... more This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.
Accounting Historians Journal
How best to provide management with useful information about the underutilization of factory and ... more How best to provide management with useful information about the underutilization of factory and machinery are old cost accounting questions. The literature from the turn of the century up through the 1950s reveals that the topic interested many. This paper resurrects those historical discussions. The objective is twofold, to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and, to explore some theories about why this interest dissipated within the accounting literature. The possibilities include the effect of the great depression, wartime regulations, the withdrawal of the industrial engineer from costing and the growing importance of income measurement. This research ends in the 1960s, by which time idle capacity as an independent topic has largely disappeared.
Reminiscences of Pescara - 14th World Congress of Accounting Historians - June, 2016
Accounting Historians Journal
Budgeting for an Academic Department at a State University: Can You Believe the Numbers?
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Papers by Gloria Vollmers