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A President And A Professional: In Conversation With Anand Rathi, N Balasubramanian Sep 1999

A President And A Professional: In Conversation With Anand Rathi, N Balasubramanian

IIMB Management Review

Anand Rathi. President of the Stock Exchange. Mumbai. speaks about his transition from a company executive to a capital market functionary and finally to his current position as chief executive of the BSE. He elaborates on the challenges he faces in an organisation like the BSE. particularly in taking it to global levels of excellence and in this regard. he discusses his agenda for the year - 'Mission 2000 and Beyond'. He also touches upon the key issues of governance. the role of IT in changing the way business is conducted in stock exchanges and finally. he shares his wider …


Eighth World Congress Of Accounting Historians In The Year 2000; Eleventh Annual Accounting, Business And Financial History Conference; Classic Publication Available On The Web, Academy Of Accounting Historians Apr 1999

Eighth World Congress Of Accounting Historians In The Year 2000; Eleventh Annual Accounting, Business And Financial History Conference; Classic Publication Available On The Web, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue] Apr 1999

Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville Jan 1999

Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville

Accounting Historians Journal

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.


Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd Jan 1999

Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.


Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


When Is Command-And-Control Efficient? Institutions, Technology And The Comparative Efficiency Of Alternative Regulatory Regimes For Environmental Protection, Peter Z. Grossman, Daniel H. Cole Jan 1999

When Is Command-And-Control Efficient? Institutions, Technology And The Comparative Efficiency Of Alternative Regulatory Regimes For Environmental Protection, Peter Z. Grossman, Daniel H. Cole

Scholarship and Professional Work - Business

The nominal efficiency of a regulatory regime is determined by comparing its social costs and benefits; the regime is nominally efficient if it produces benefits in excess of its costs. Thus, a regulatory regime can be at once nominally efficient and relatively inefficient. A regulatory regime that is nominally efficient in the early days of pollution-control efforts, when increments of environmental quality are relatively cheap, may (but will not necessarily) grow less efficient over time - producing less return on each dollar invested - as increments of environmental quality grow increasingly expensive. A regulatory regime that is more efficient in …


Accounting History Association, Japan, Yoshiro Kimizuka Oct 1998

Accounting History Association, Japan, Yoshiro Kimizuka

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1998, Vol. 21, No. 2 (October) [Whole Issue] Oct 1998

Accounting Historians Notebook, 1998, Vol. 21, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Future Research Directions: Some Pointers, N C B Nath Oct 1998

Future Research Directions: Some Pointers, N C B Nath

IIMB Management Review

Round Table features an exhaustive discussion on Indian Brands ? beginning with the definition of an 'Indian' brand and elaborating upon the origin, the home and the 'soul' of brands, the various aspects of building and managing Indian brands particularly in the face of competition from MNCs; brand extensions and how brands cope with the vagaries of the market. Several interesting issues on methodology and research were raised. In order to present a truly broad spectrum of views on brands and complement the Round Table discussion, Pradeep Kumar spoke to a cross section of marketers in various product and service …


An Examination Of The United States Air Service's Logistics Operations, Andrew W. Hunt Sep 1998

An Examination Of The United States Air Service's Logistics Operations, Andrew W. Hunt

Theses and Dissertations

This historical study details the U.S. Air Service's logistics operations at home and abroad in an attempt to determine the relationship between the process and more recently established logistic principles. The information in the study was collected through an extensive review of both first hand accounts and historical compilations of the nature of World War I aviation logistics. Information regarding the production of the De Haviland DH-4 and Liberty Engine serve as the primary case examples of the operation of the logistics system. The established principles required for comparison were extracted from the writings of a number of expert military …


Dennison Manufacturing Company: An Introduction To The Company, Its Most Influential President And Its Archive, Gloria Vollmers Apr 1998

Dennison Manufacturing Company: An Introduction To The Company, Its Most Influential President And Its Archive, Gloria Vollmers

Accounting Historians Notebook

Aaron Dennison started a small family business in Brunswick, Maine in 1844 for his father, Andrew. Initially, the only product was hand constructed paper boxes for watch makers and jewelers. Eliphalet Dennison, another son, bought the business from his father and moved it in 1855 to Roxbury, Massachusetts for its larger markets. There he continued making boxes but expanded into tags and later into crepe and other paper products. To acquire larger facilities and access to a railway siding, H.K. Dyer, president from 1892-1909, moved the company to Framingham, Massachusetts in 1896. The company also had a factory in Marlboro, …


Accounting Historians Notebook, 1998, Vol. 21, No. 1 (April) [Whole Issue] Apr 1998

Accounting Historians Notebook, 1998, Vol. 21, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez Jan 1998

Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez

Accounting Historians Journal

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …


Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl Jan 1998

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …


The Process Of Internationalization In The Operating Firm, Timothy Adrian Robert Clark, Derek S. Pugh, Geoff Mallory Dec 1997

The Process Of Internationalization In The Operating Firm, Timothy Adrian Robert Clark, Derek S. Pugh, Geoff Mallory

Research Collection Lee Kong Chian School Of Business

Two factors have been emphasised as influencing the choice of, and subsequent shifts between, modes of foreign market servicing: (1) market-specific knowledge; and (2) the generalised knowledge from operating internationally. The process-oriented literature on internalisation has tended to emphasise the former over the latter. This article maintains that market-specific knowledge is not the only source of information available to a firm. As firms operate in foreign markets they develop, in addition to networks of institutional arrangements, a knowledge of the process of internationalization. Account therefore has to be taken of the general knowledge from operating internationally in understanding the development …


Schedule Of Academy Functions [1997, Vol. 20, No. 2], Academy Of Accounting Historians Oct 1997

Schedule Of Academy Functions [1997, Vol. 20, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1997, Vol. 20, No. 2 (October) [Whole Issue] Oct 1997

Accounting Historians Notebook, 1997, Vol. 20, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting Historians Notebook, 1997, Vol. 20, No. 1 (April) [Whole Issue] Apr 1997

Accounting Historians Notebook, 1997, Vol. 20, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting History: The Contribution Of Osamu Zojima, John K. Courtis Jan 1997

Accounting History: The Contribution Of Osamu Zojima, John K. Courtis

Accounting Historians Journal

In 1987, Professor Kojima published his 16 chapter Japanese version of Introduction to Accounting History. His intention was to prepare an English translation, but he died on 21 February 1989 from cardiac infarction having reached the middle of the 13th chapter with an unfinished handwritten first draft. After this draft was subsequently typed, the unfinished portion of the English translation was completed by Mr E. Usami. Consultation with Professor B. S. Yamey resulted in the correction of errors by Professor Kojima's loyal colleagues, Professors Yoshihiro Hirabayashi (Osaka City University), Hiroyasu Okitsu (Kinki University) and Tsuneo Nakano (Kobe University). The translation …


Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker Jan 1997

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker

Accounting Historians Journal

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …


Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary Oct 1996

Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary

Accounting Historians Notebook

The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.


Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue] Apr 1996

Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians Apr 1996

History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Book Reviews [1996, Vol. 23, No. 2], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Peter Booth, Management Control in a. Voluntary Organization: Accounting and Accountants in Organizational Contest Reviewed by Rodney R. Michael; Richard P. Brief, Ed., A Landmark in Accounting Theory: The Work of Gabriel A. D. Preinreich Reviewed by Dee Ann Ellingson; R. J. Chambers, An Accounting Thesaurus: 500 Years of Accounting Reviewed by Gary John Previts; Julia Grant, Ed., The New York State Society of Certified Public Accountants: Foundation for a Profession Reviewed by Mary E. Harston; T. A. Lee, Ed., Shaping the Accountancy Profession: The Story of Three Scottish Pioneers Reviewed by Richard Fleischman; Richard Mattessich, Foundational …


Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson Jan 1996

Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson

Accounting Historians Journal

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …


Book Reviews [1996, Vol. 23, No. 1], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 1], Victoria Beard

Accounting Historians Journal

Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer


Telecommunications And Economic Development, Mohammed Mahbubur Rahman Jan 1996

Telecommunications And Economic Development, Mohammed Mahbubur Rahman

Masters Culminating Experiences (1993-2011)

The thesis examines the relationship between telecommunications development and economic activity of nations. The findings confirm the previously established hypothesis that the causality of the relationship between these two factors exists in both directions. That is the development of economic activity at any point in time influences the development in telecommunications at a later point in time- and the development in telecommunications at any point in time also influences the economic activity at a later point in time. The major economic principle behind such significant correlation of telecommunications and economic development is that telecommunications helps reduce the transaction cost in …


The Process Of Providing Humanitarian Assistance: A Department Of Defense Perspective, Rhonda M. Smith, Barbara J. Stansfield Sep 1995

The Process Of Providing Humanitarian Assistance: A Department Of Defense Perspective, Rhonda M. Smith, Barbara J. Stansfield

Theses and Dissertations

This research effort was a qualitative study on the current process of how the DOD provides humanitarian assistance. Currently the process is not well defined and is situation dependent. Historical documents and current guidelines, policies, and regulations were researched for information on what types of humanitarian assistance the DOD provides, how the process is initiated, and who is involved in the process. Agencies outside of the military, both civilian and government, were researched to determine the extent of coordination necessary for the military to provide humanitarian assistance. A model was compiled to portray the current process and given to key …


Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue] Apr 1995

Accounting Historians Notebook, 1995, Vol. 18, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians