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- 1938- -- Portraits (3)
- H. Thomas (3)
- Woman CPA (3)
- Academic -- Abstracts (2)
- Academy of Accounting Historians; Johnson (2)
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- Accounting -- Data processing (2)
- Accounting -- History -- Bibliography (2)
- Accounting Historians Journal (2)
- Accounting firms -- Management (2)
- Books -- Reviews (2)
- Dissertations (2)
- S. Paul (Samuel Paul) 1910-; Garner (2)
- 1899-1983; International Congress of Accounting Historians (4th : 1984: Pisa (1)
- 1912-1989 -- Portraits; Garner (1)
- 1912-1989; Kojima (1)
- 1933-; Hourglass Award (1)
- Academy of Accounting Historians. Meeting (1982: San Diego (1)
- Academy of Accounting Historians. Meeting (1983: New Orleans (1)
- Accountants -- Malpractice (1)
- Accountants -- Professional ethics -- History; Tax accounting -- Standards -- United States; Tax consultants -- Professional ethics -- United States (1)
- Accountants -- Professional ethics; Auditors (1)
- Accounting -- China -- History; Accounting -- Hawaii -- History; Quipu -- History (1)
- Accounting -- Peru -- History; Quipu -- History; Incas -- Accounting (1)
- Accounting -- Study and teaching; American Association of Public Accountants. Committee on Education; Accounting -- Bibliography (1)
- Accounting -- Terminology (1)
- Accounting History Research Center (Georgia State University) (1)
- Alabama Society of Certified Public Accountants (1)
- Andrews (1)
- Assets (Accounting);Corporations -- Accounting; Financial statements -- United States -- History; Valuations -- Corporations (1)
- Auditing (1)
Articles 61 - 87 of 87
Full-Text Articles in Business
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Accounting Historians Journal
Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Editorial, Edward N. Coffman
Editorial, Edward N. Coffman
Accounting Historians Journal
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Accounting Historians Journal
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
Accountant-Historians Of The Incas, John A. Yeakel
Accountant-Historians Of The Incas, John A. Yeakel
Accounting Historians Journal
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Accounting Historians Journal
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting Historians Journal
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Accounting Historians Journal
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Accounting Historians Journal
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Journal
The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates.
Vedic Partnership Rules, N. Choudhury
Vedic Partnership Rules, N. Choudhury
Accounting Historians Journal
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1983, Accounting and Business Research, spring 1983, and Accounting and Finance May 1983. Also included are the Application for membership.
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Editor's Notes: Give Us This Day Our Reparation, Constance T. Barcelona
Editor's Notes: Give Us This Day Our Reparation, Constance T. Barcelona
Woman C.P.A.
No abstract provided.
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Woman C.P.A.
No abstract provided.
Auditing Standards: Reflective Or Prospective, Robert Hill, M. Zafar Iqbal
Auditing Standards: Reflective Or Prospective, Robert Hill, M. Zafar Iqbal
Woman C.P.A.
No abstract provided.
Nonbusiness Organizations Project: Progress, Obstacles, And Review, Ronald L. Madison
Nonbusiness Organizations Project: Progress, Obstacles, And Review, Ronald L. Madison
Woman C.P.A.
No abstract provided.
Theory & Practice: “The Establishment” An Update, Florence Haggis, James I. Konkel
Theory & Practice: “The Establishment” An Update, Florence Haggis, James I. Konkel
Woman C.P.A.
No abstract provided.
Reviews: Reading Notes & Quotes, Jewell Lewis Shane
Reviews: Reading Notes & Quotes, Jewell Lewis Shane
Woman C.P.A.
No abstract provided.
Letters, Judy Jo Baiamonte, John M. Strefeler
Woman Cpa Volume 45, Number 1, January 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa Volume 45, Number 1, January 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.
Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker
Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker
Woman C.P.A.
No abstract provided.
Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants
Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants
Woman C.P.A.
No abstract provided.
Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray
Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray
Woman C.P.A.
No abstract provided.