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Articles 121 - 150 of 232
Full-Text Articles in Entire DC Network
Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez
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 …
Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo
Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo
Guides, Handbooks and Manuals
No abstract provided.
Members In Small Local Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Internal Audit, May 1997, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, May 1997, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Management Consultant, Fall 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Fall 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Team Network News, July 17, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team
Team Network News, July 17, 1996, American Institute Of Certified Public Accountants. Communications Implementation Team
Newsletters
No abstract provided.
Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand
Institute Of Internal Auditors: Business And Auditing Impacts Of New Technologies, Charles H. Le Grand
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Information Technology Competencies In The Accounting Profession : Aicpa Implementation Strategies For Ifac International Education Guideline No. 11 : Implications For Education And Practice, American Institute Of Certified Public Accountants (Aicpa), International Federation Of Accountants
Information Technology Competencies In The Accounting Profession : Aicpa Implementation Strategies For Ifac International Education Guideline No. 11 : Implications For Education And Practice, American Institute Of Certified Public Accountants (Aicpa), International Federation Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
May 31, 1995, The Daily Mississippian
May 31, 1995, The Daily Mississippian
Daily Mississippian (all digitized issues)
No abstract provided.
Financial Manager's Report, May 1995, American Institute Of Certified Public Accountants (Aicpa)
Financial Manager's Report, May 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Management Consultant, Summer 1994, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Summer 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton
Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton
Accounting Historians Journal
This study addresses the nature of accounting innovations within the context of the Quincy Mining Company's response to the disruption of the domestic copper market following the Civil War. Primary documentation is used to first define the firm's cost management activities, then to define the characteristics of the firm's internal accounting practices that contributed to these activities. It is argued that, although accounting was a participant in the cost control process, it was a paternalistic social structure that provided the impetus for the firm's struggle to remain profitable.
Reviews [1994, Vol. 21, No. 2], Victoria Beard
Reviews [1994, Vol. 21, No. 2], Victoria Beard
Accounting Historians Journal
Books reviewed are: David Grayson Allen and Kathleen McDermott, Accounting for Success: A History of Price Waterhouse in America 1890-1990 Reviewed by Paul J. Miranti, Jr.; Richard P. Brief, The Continuing Debate Over Depreciation, Capital and Income Reviewed by Paul Shoemaker; Roy A. Chandler and John Richard Edwards, Eds., Recurring Issues in Auditing: Professional Debate 1875-1900 and Roy A. Chandler and John Richard Edwards, Eds., British Audit Practice 1884-1900: A Case Law Perspective Reviewed by Howard F. Stettler; Edward N. Coffman, Rasoul H. Tondkar, and Gary John Previts, Eds., Historical Perspectives of Selected Financial Accounting Topics Reviewed by Paul Solomon; …
Federal Government Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Client Server Computing And Cooperative Processing, American Institute Of Certified Public Accountants. Information Technology Division
Client Server Computing And Cooperative Processing, American Institute Of Certified Public Accountants. Information Technology Division
Guides, Handbooks and Manuals
No abstract provided.
Evolution Of The Profit Concept: One Organization's Experience, Cheryl S. Mcwatters
Evolution Of The Profit Concept: One Organization's Experience, Cheryl S. Mcwatters
Accounting Historians Journal
The accounting innovation and change literature has emphasized the contingent relationship between the accounting system and a variety of environmental forces. This paper utilizes a longitudinal analysis to evaluate this contingent relationship within one nineteenth century organization, The Calvin Company. The results generally are consistent with most findings from the literature. In particular, the study examines the shift in the profit concept to a short-versus a long-term perspective. This has parallels with the emerging role of the corporate form of business organization and the entity, as opposed to, proprietary view of accounting.
Reviews [1993, Vol. 20, No. 1], Patti A. Mills
Reviews [1993, Vol. 20, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Peter Boys and John Freear, Accounting History 1976-1986 Reviewed by Sudarwan; Junichi Chiba, A History of British Financial Accounting Reviewed by Yozo Sakaguchi; Louis Galambos and Joseph Pratt, The Rise of the Corporate Commonwealth Reviewed by Nandini Chandar; Yuji Ijiri and Rona A. Watts, Bill and Ruth Cooper and their Firends Reviewed by Rodney K. Rogers; R.H. Jones, The History of the Financial Control Function of Local Government Accounting in the United Kingdom Reviewed by Leon Hay; Richard Mattessich, Modern Accounting Research: History, Survey, and Guide Reviewed by Stephen J. Young; John T.S. Melzer, Bastion of Commerce …
Federal Government Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
International Business; Management Series, Mark F. Murray
International Business; Management Series, Mark F. Murray
Guides, Handbooks and Manuals
No abstract provided.
Seasonality : Practitioners' Suggestions For Managing Work Load Compression, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Seasonality : Practitioners' Suggestions For Managing Work Load Compression, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Community Structural Changes And The Nature Of Leadership, Gina L. Gilbreath
Community Structural Changes And The Nature Of Leadership, Gina L. Gilbreath
Journal of Rural Social Sciences
Many communities in the Southeastern United States have experienced dramatic social and demographic change during the past two decades. Much of this change is brought about by population growth as well as other socioeconomic transformations such as increases in per capita income and educational attainment. One result has been an obvious change in leadership and social structure at the county level as engendered by these population and socio-economic factors. The objective of this research is to examine the nature of leadership and structural change in a Southern county that has been experiencing this categorical type of transformation. More specifically, this …
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.