Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;,
2010
University of Mississippi
Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart
Accounting Historians Journal
This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium,
2010
University of Mississippi
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership,
2010
University of Mississippi
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?,
2010
University of Mississippi
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire
Accounting Historians Journal
We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.
Accounting And Financial Reporting By A Late 18th Century American Charity,
2010
University of Mississippi
Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler
Accounting Historians Journal
Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all …
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937,
2010
University of Mississippi
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez
Accounting Historians Journal
In February 1938, the police arrested Raymond Marien, a small, bookish man, for forging checks at Interstate Hosiery Mills, Inc. During the ensuing investigation, the New York Attorney General's office found that Marien had juggled the books of the corporation and that these accounting irregularities inflated Interstate Hosiery Mills' assets by $1.9 million or about 40% of the company's assets. In an irony of history, the company's external auditors, as it turned out, employed Marien. The extensive investigation conducted by the SEC into Marien's manipulations found that, save for forged checks amounting to about $2,000, Marien and others were exonerated …
Market For Luca Pacioli's Summa De Arithmetica: Some Comments,
2010
University of Mississippi
Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey
Accounting Historians Journal
This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.
Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting,
2010
University of Mississippi
Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition,
2010
University of Mississippi
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ifrs Accounting Trends And Techniques,
2010
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16,
2010
University of Mississippi
Reporting On Controls At A Service Organization : (Supersedes The Guidance For Service Auditors In Au Section 324, Service Organizations [Aicpa Professional Standards, Vol. 1]); Statement Of Standards For Attestation Engagements, 16, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
In Our Opinion… , March 2010,
2010
University of Mississippi
In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010,
2010
University of Mississippi
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 120, As Of February 2010, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards,
2010
University of Mississippi
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8,
2010
University of Mississippi
Firm's System Of Quality Control (Redrafted); Statement On Quality Control Standards, 8, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Reporting On Compiled Prospective Financial Statements When The Practitioner's Independence Is Impaired : (Amendment To Statement On Standards For Attestation Engagements No. 10 Section 301, Financial Forecasts And Projections [Aicpa, Professional Standards, Vol. 1, At Sec. 301 Par. 23]); Statement On Standards For Attestation Engagements 17, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16,
2010
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements, As Of April 2010, Numbers 1 To 16, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
