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1983

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Accounting Historians Notebook, 1983, Vol. 6, No. 2 (Fall) [Whole Issue] Oct 1983

Accounting Historians Notebook, 1983, Vol. 6, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson Oct 1983

Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


Basil Yamey Selected As Life Member, Academy Of Accounting Historians Oct 1983

Basil Yamey Selected As Life Member, Academy Of Accounting Historians

Accounting Historians Notebook

At their recent meeting in New Orleans, the Trustees of the Academy of Accounting Historians elected Basil S. Yamey to life membership in the Academy. Yamey has been a professor at the London School of Economics since 1960. According to the bylaws of the Academy, life membership status can be accorded to scholars of distinction in accounting history. Professor Yamey is the fifth individual who has been so honored by the Academy.


Hourglass Award Won By Richard Brief, Academy Of Accounting Historians Oct 1983

Hourglass Award Won By Richard Brief, Academy Of Accounting Historians

Accounting Historians Notebook

Richard P. Brief, a professor at New York University, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


History In Print [1983, Vol. 6, No. 2], Academy Of Accounting Historians Oct 1983

History In Print [1983, Vol. 6, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher Oct 1983

Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher

Accounting Historians Notebook

Doctoral candidates at many schools are expected to be familiar with the individuals who have made a significant contribution to the field of accounting. This awareness and appreciation of individuals who have contributed to accounting is considered to be basic knowledge which any candidate for a Ph.D. in Accountancy should possess. However, when considering individuals who have helped to advance the profession of accountancy many names come to mind, names such as Luca Pacioli, Robert Sprousc, Maurice Moonitz, William Paton, A. C. Littleton, Edgar Edwards, Philip Bell, Robert Anthony, George May, Carman Blough, John Burton, Francis Wheat, and Robert Trueblood, …


Medical Expense Deductions: More Difficult To Obtain In 1983, John C. Gardner, John Croley Oct 1983

Medical Expense Deductions: More Difficult To Obtain In 1983, John C. Gardner, John Croley

Woman C.P.A.

No abstract provided.


Tax: Real Property Investment Decisions Acrs Vs Straight-Line Depreciation, Joyce M. Lunney Oct 1983

Tax: Real Property Investment Decisions Acrs Vs Straight-Line Depreciation, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Big Contest Number Three, Academy Of Accounting Historians Oct 1983

Big Contest Number Three, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of 1983 Annual Meeting; Minutes Of 1983 Trustees' Meeting, Alfred Robert Roberts Oct 1983

Minutes Of 1983 Annual Meeting; Minutes Of 1983 Trustees' Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Comments On Leinicke-Flesher Survey, James W. Jones Oct 1983

Comments On Leinicke-Flesher Survey, James W. Jones

Accounting Historians Notebook

It seems to me that "contributions to accounting" have been influenced markedly by eras and events, not as much as persons who have perhaps risen to the occasions. Some of these have caused differences of opinion as to treatment of capital, assets, costs, etc. Therefore, I have written a few lines on several topics slected at random from personal experience and education.


T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians Oct 1983

T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


How To Use Content Analysis In Historical Research, Marilyn Neimark Oct 1983

How To Use Content Analysis In Historical Research, Marilyn Neimark

Accounting Historians Notebook

This paper illustrates the use of a content analysis in historical research. The purpose of a content analysis study is to illustrate the ways in which an individual organization participates in the processes of social change.


Current Tax Laws And R & D: Opportunity And Incentive, Mary Lynn Siegler Jul 1983

Current Tax Laws And R & D: Opportunity And Incentive, Mary Lynn Siegler

Woman C.P.A.

No abstract provided.


Home Office Deduction For College Professors, Tonya K. Flesher, Joseph L. Morris Jul 1983

Home Office Deduction For College Professors, Tonya K. Flesher, Joseph L. Morris

Woman C.P.A.

No abstract provided.


Organized Approach For Tax Shelter Selection: Analysis Of Internal Rate Of Return, Manson P. Dillaway, Cherie J. O'Neil, Donald V. Saftner Apr 1983

Organized Approach For Tax Shelter Selection: Analysis Of Internal Rate Of Return, Manson P. Dillaway, Cherie J. O'Neil, Donald V. Saftner

Woman C.P.A.

No abstract provided.


Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher Mar 1983

Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher

Accounting Historians Notebook

Dr. S. Paul Garner, a life member of the Academy of Accounting Historians, has a hobby that most people only dream about: traveling to accounting-related meetings throughout the world. At the age of 71, Paul is nowhere near ending his travels. This year he plans to visit Brazil, Chile and Peru. In fact, if accounting history is being discussed at a meeting anywhere in the world, Dr. Garner will probably be in attendance.


Academy Life Members, Academy Of Accounting Historians Mar 1983

Academy Life Members, Academy Of Accounting Historians

Accounting Historians Notebook

The by-laws of The Academy permit two classes of membership: regular and life. They stipulate that "Scholars of distinction in accounting history may be designated life members. Selection of such members shall be made by a committee of members and Trustees appointed by the President of The Academy and its recommendations shall be subject to approval by the Board of Trustees.


Critique On Washington School Of Accountancy, James W. Jones Mar 1983

Critique On Washington School Of Accountancy, James W. Jones

Accounting Historians Notebook

As historians we should be aware of theories, ideas, experiments, and applications and should seek out and record matters pertaining to the profession of accountancy. There were many, many schools, academies, institutes and colleges which were teaching bookkeeping and accounting decades before the Washington School of Accountancy. This article will endeavor to touch the tip of the iceberg.


Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts Mar 1983

Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians Mar 1983

History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Journal: Statistics Relating To Manuscripts Submitted During The Period January 1, 1981 - December 21, 1981, Academy Of Accounting Historians Mar 1983

Accounting Historians Journal: Statistics Relating To Manuscripts Submitted During The Period January 1, 1981 - December 21, 1981, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Unusual Audit Reports, Tonya K. Flesher Mar 1983

Unusual Audit Reports, Tonya K. Flesher

Accounting Historians Notebook

How many modern-clay auditors would be willing to sign these audit reports?


Accounting Historians Notebook, 1983, Vol. 6, No. 1 (Spring) [Whole Issue] Mar 1983

Accounting Historians Notebook, 1983, Vol. 6, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson Mar 1983

Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


American Archivist - A Review Article, Dale L. Flesher Mar 1983

American Archivist - A Review Article, Dale L. Flesher

Accounting Historians Notebook

The Summer, 1982, issue of The American Archivist magazine was a special issue devoted to business archives. Because of the importance of business archives to accounting historians, we thought it would be informative to review the articles which appeared in that special issue. Accounting historians may want to inform the archivists with whom they are familiar about the importance of this special issue.


History Of Auditors' Independence In The U.S., Edward Wayne Younkins Mar 1983

History Of Auditors' Independence In The U.S., Edward Wayne Younkins

Accounting Historians Notebook

Independence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character.


Big Contest Number Two, Academy Of Accounting Historians Mar 1983

Big Contest Number Two, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Five-Foot Accounting Shelf, Elliott L. Slocum, Alfred Robert Roberts Mar 1983

Five-Foot Accounting Shelf, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

Early pioneers of the accounting profession devoted much of their energy toward two goals: legal recognition as a profession and a professional education for its members. During the first twenty years of this century, significant progress was made in achieving legal recognition, but the question of professional education continued to be a perplexing problem. The question continued to be posed: What knowledge is needed to prepare a person to enter the profession of accountancy? This paper is a review of some early efforts to answer the question and one effort in particular: the five-foot accounting shelf.


Accounting History Research Center, Norman X. Dressel Mar 1983

Accounting History Research Center, Norman X. Dressel

Accounting Historians Notebook

During the 1981 business meeting of The Academy held in Chicago, Gary Previts outlined a proposal for obtaining a permanent facility that could serve as a center for research in accounting history. There was general agreement that such a facility would be desirable.