Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Osamu (4)
- Woman CPA (4)
- Books -- Reviews (3)
- Eugene H. (3)
- Kojima (3)
-
- 1912-1989 (2)
- 1929- -- Portraits (2)
- Academy of Accounting Historians; Flegm (2)
- Accounting -- History -- Bibliography (2)
- Accounting -- Vocational guidance (2)
- Accounting History Research Center (Georgia State University) (2)
- Alfred Robert (2)
- International business enterprises -- Accounting; Accounting -- Standards; Financial statements -- Standards (2)
- Inventories -- Taxation -- Law and legislation -- United States (2)
- University of Mississippi. Tax History Research Center (2)
- 1544-1596; Accounting -- Spain -- History (1)
- 1709-1784; Accounting -- England -- History (1)
- 1866-1945; Forbes (1)
- 1872-1953; Income tax -- United States -- History (1)
- 1873-1955; Mahlberg (1)
- 1876-1965; Canning (1)
- 1885-1947; Kohler (1)
- 1886-; Andersen (1)
- 1892-1976; Rorem (1)
- 1894-; Bordner (1)
- 1899-1947 -- Portraits (1)
- 1900-; Greer (1)
- 1907- -- Portraits; Dressel (1)
- 1908-1997; Academy of Accounting Historians Life Membership Award (1)
- 1910- -- Portraits; Kojima (1)
Articles 61 - 90 of 101
Full-Text Articles in Business
Donations To Accounting History Research Center, Academy Of Accounting Historians
Donations To Accounting History Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Accounting Historians Notebook
The proposals listed herein are an outgrowth of recent study by this author and Ms. Sharon K. Brougham, M.T., C.P. A., who is a doctoral accounting student at the University of Colorado at Boulder. The scope of this article does not allow for full elaboration so only key highlights of the study are listed. The overall intent is to update prior discussions on estate-income tax unification and to foster further debate as to the efficacy of retaining the present dual-track system of taxation on individuals. It is not, however, intended to be the finite blueprint of tax reform. The full …
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Accounting Historians Notebook
In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Accounting Historians Notebook
The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.)
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Accounting Historians Notebook
The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Notebook
No abstract provided.
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Accounting Historians Notebook
Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
Accounting Historians Notebook
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Accounting Historians Journal
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Woman C.P.A.
No abstract provided.
Taking The Esp Out Of Eps, Eugene J. Laughlin, Kenneth L. Fox
Taking The Esp Out Of Eps, Eugene J. Laughlin, Kenneth L. Fox
Woman C.P.A.
No abstract provided.
Practitioners’ Attitudes Toward Sell, Sell, Sell, Jerry G. Kreuze, Deborah D. Payne
Practitioners’ Attitudes Toward Sell, Sell, Sell, Jerry G. Kreuze, Deborah D. Payne
Woman C.P.A.
No abstract provided.
Can You Teach What You Practice?, Gary B. Frank, Steven A. Fisher
Can You Teach What You Practice?, Gary B. Frank, Steven A. Fisher
Woman C.P.A.
No abstract provided.
Positioning Yourself: How To Be In The Right Place At The Right Time Remarks Of The 1988 Jam Keynote Speaker, Marilyn Moats Kennedy, Marilyn Moats Kennedy
Positioning Yourself: How To Be In The Right Place At The Right Time Remarks Of The 1988 Jam Keynote Speaker, Marilyn Moats Kennedy, Marilyn Moats Kennedy
Woman C.P.A.
No abstract provided.
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Woman C.P.A.
No abstract provided.
Woman Cpa Volume 51, Number 1, January 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa Volume 51, Number 1, January 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Accounting Historians Journal
This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Journal
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Accounting Historians Journal
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Historians Journal
Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Accounting Historians Journal
Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
Accounting Historians Journal
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988
Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]
Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Accounting Historians Journal
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …