Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Journal

2004

Institution
Keyword
Publication

Articles 1 - 30 of 43

Full-Text Articles in Business

Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians Oct 2004

Message From President Dick Fleischman [2004, Vol. 27, No. 2]; Sanfilippo Silent Auction 2003, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians Oct 2004

Academy Of Accounting Historians Upcoming Events; 2003-2004 Officers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Recognized For Accounting History Education Innovation, Academy Of Accounting Historians Oct 2004

Recognized For Accounting History Education Innovation, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians Oct 2004

Obituaries; Remembrance Of Michael Chatfield; Recent Donors To Academy Of Accounting Historians Research Centers; Michael Chatfield; Antonie Van Seventer, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester Oct 2004

St. Louis Exposition Of 1904 And The Accountants' Congress, Sept 26-28: Their History Revised For 2004, David A.R. Forrester

Accounting Historians Notebook

This two-day congress of accountants was held in September, 1904 during the St. Louis International Exposition. The importance of the congress for the federation of certified accountants across the United States is here confirmed. But the opportunities and intellectual challenges exposed at St. Louis, as at earlier European expositions, featured little for these pragmatic practitioners. More seriously for those claiming that an international accounting congress series began at St. Louis, an examination of its planning, agenda and participation reveals an Anglo-Saxon bias which was natural for that time. This bias was countered only by one Dutch accountant who arrived late …


Academy Of Accounting Historians: Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004, Sandra T. Welch Oct 2004

Academy Of Accounting Historians: Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004; Minutes For The Meeting Of The Officers, Trustees, Committee Chairs And Editors, Lexington, Kentucky, April 3, 2004, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue] Oct 2004

Accounting Historians Notebook, 2004, Vol. 27, No. 2 (Ocotber) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Feminising Prehistory, David Oldroyd Oct 2004

Feminising Prehistory, David Oldroyd

Accounting Historians Notebook

In a recent paper Oldroyd (2003) explored the idea, first gaining ground in the 19th century, that a time once existed in prehistory when society was universally matriarchal, and counting and calculation were the exclusive preserves of women. Despite the extreme antiquity of the subject, making proof difficult, there is some supporting evidence. The topic is noteworthy for a number of reasons, not least because it suggests an earlier place for women in the history of accounting than is usually acknowledged. In speculating that the first reckoning/accounting devices - a series of notched bone awls dating from the Upper Paleolithic …


History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians Oct 2004

History In Print [2004, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians Oct 2004

10th World Congress Of Accounting Historians Visits St. Louis, Missouri And Oxford, Mississippi, United States Of America; Pictures From The 10th World Congress; More Wcah Pictures, Academy Of Accounting Historians

Accounting Historians Notebook

The individuals in the photograph on page one, from left to right, are: unidentified, Paul Miranti, Gary Previts, Tonya Flesher, Dale Flesher, Richard Fleischman, James O'Halloran, Richard Vangermeersch, Steven Moehrle, and unidentified. The individuals in the bottom photograph on page five, from left to right, are: Dale Flesher, William Samson, Jennifer Reynolds-Moehrle, Steven Moehrle, Richard Vangermeersch, Gary Previts, and Richard Fleischman. The photograph of the Convenor on page 25 is Yannick Lemarchand.


Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr. Jun 2004

Keynote Address At The Policy Seminar On The 2004 Federal Government Budget., Sanusi J. O Dr.

Bullion

This is a Keynote address delivered at the Policy Seminar on the 2004 Federal Government Budget, jointly organized by the Central Bank of Nigeria (CBN), the National Centre for Economic Management and Administration (NCEMA) and the Nigerian Economic Society (NES). The seminar is the ninth in the series of the inter-agency collaborative effort, aimed at providing a forum for major stake-holders in the economy to critically analyse and evaluate the adequacy, or otherwise of the current fiscal and monetary policy measures, in achieving the central objectives of the Federal Government.


Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril Jun 2004

Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril

Bullion

The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …


Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O Jun 2004

Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O

Bullion

The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …


Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman Apr 2004

Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Business Meeting, 8 November, 2003; Academy Of Accounting Historians Officers And Trustees Meeting, 8 November, 2003; Minutes Of Academy Meetings, Sandra T. Welch Apr 2004

Academy Of Accounting Historians Business Meeting, 8 November, 2003; Academy Of Accounting Historians Officers And Trustees Meeting, 8 November, 2003; Minutes Of Academy Meetings, Sandra T. Welch

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2003 Research Conference: Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003; Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003, Academy Of Accounting Historians Apr 2004

Academy Of Accounting Historians 2003 Research Conference: Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003; Accountability Pre Post Enron: Alternative Global Views, November 6-8, 2003, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its annual research conference in Denton, Texas on November 68, 2003. The University of North Texas served as host with Alan Mayper, Barbara Merino, and Sarah Holmes organizing the program. PriceWaterhouse-Coopers, Deloitte & Touche, General Motors, and KPMG LLP supported the research conference.


Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom Apr 2004

Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom

Accounting Historians Notebook

This piece furnishes an analysis of fifteen personal account books maintained by a Shanghai, China resident for over thirty-five years. Yanxui Yang, age 71, kept a record of her family's spending and income since 1965. Both the Shanghai History Museum and the Beijing China Revolution Museum want to be recipients of these account diaries.


Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue] Apr 2004

Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians Apr 2004

Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Invitation To Join Us, Academy Of Accounting Historians Apr 2004

Invitation To Join Us, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [2004, Vol. 27, No. 1], Academy Of Accounting Historians Apr 2004

History In Print [2004, Vol. 27, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians Apr 2004

In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich Apr 2004

2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich

Accounting Historians Notebook

No abstract provided.


Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens Jan 2004

Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens

Accounting Historians Journal

Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned …


Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], 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.


Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards Jan 2004

Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards

Accounting Historians Journal

This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …


Observations On Money, Barter And Bookkeeping, William T. Baxter Jan 2004

Observations On Money, Barter And Bookkeeping, William T. Baxter

Accounting Historians Journal

Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this unusual situation. They show that the lack of money was a severe handicap that hindered and distorted trade, but that the colonists to some extent overcame it with the aid of ingenious ledger entries. These culminated in payment by credit transfers in the books of third parties. Such transactions lead to a discussion of the nature of money.


Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck Jan 2004

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …