Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study,
2013
University of Montana - Missoula
Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study, Ronald Premuroso, Tara Kirkham
Accounting and Finance Faculty Publications
Instructors teaching the introductory accounting information systems (AIS) course generally include some type of group project to reinforce the principles emphasized in this course. One of the challenges facing AIS instructors is which type(s) of group project(s) potentially improve the students’ overall course learning experience, while at the same time addressing future career student objectives. If the AIS instructor has a mix of students with such differing career goals when teaching the AIS course, it is important for the instructor to consider possibly offering a variety of project choices for the group project. We test offering a ‘menu’ of software …
2013-2014 Operating Budget,
2013
Morehead State University
2013-2014 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2013-2014 Operating Budget of Morehead State University.
Railroad Audits: Some Arrived Ahead Of Schedule,
2013
University of Mississippi
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Accounting Historians Journal
Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries),
2013
University of Mississippi
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Historians Journal
The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time,
2013
University of Mississippi
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.
Popular Accounting History: Evidence From Post-Enron Stories,
2013
University of Mississippi
Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier
Accounting Historians Journal
This study reviews the concept of popular history in the context of accounting history, drawing on evidence from post-Enron stories about corporate collapse and accounting and auditing failure. The study complements the work of Carnegie and Napier [2010], which focused on how professional accountants and their firms and organizations were portrayed in books about Enron and Arthur Andersen that were published during the period 2002 to 2005. These books can be characterized as popular histories, and the present paper illustrates how the scholarly work of academic accounting historians is given little attention by the authors of these post-Enron stories. It …
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls,
2013
University of Mississippi
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin
Accounting Historians Journal
This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better …
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History,
2013
University of Mississippi
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Accounting Historians Journal
This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];,
2013
University of Mississippi
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999,
2013
University of Mississippi
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
2012-2013 Morehead State University Audit Report,
2013
Morehead State University
2012-2013 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2012-2013 Audit Report for Morehead State University.
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership,
2013
University of Mississippi
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Omnibus Statement On Auditing Standards, 2013; Statement On Auditing Standards No. 127,
2013
University of Mississippi
Omnibus Statement On Auditing Standards, 2013; Statement On Auditing Standards No. 127, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America,
2013
University of Mississippi
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Accounting Historians Journal
This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult,
2013
University of Mississippi
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Accounting Historians Journal
This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance,
2013
University of Mississippi
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Accounting Historians Journal
No abstract provided.
Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1],
2013
University of Mississippi
Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929,
2013
University of Mississippi
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier
Accounting Historians Journal
When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue],
2013
University of Mississippi
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
