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Full-Text Articles in Business

History Of The Abacus, Keith E. Sugden Jan 1981

History Of The Abacus, Keith E. Sugden

Accounting Historians Journal

As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its design and application showed remarkably little change over the following two thousand years. A measure of the usefulness of the abacus is seen by the fact that it survived the advent of algorism by some six centuries but its major significance for western culture lies in its perfect and seminal representation of the decimal system.


Four Schools Of European Accounting Thought, Vassilios P. Filios Jan 1981

Four Schools Of European Accounting Thought, Vassilios P. Filios

Accounting Historians Journal

A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.


Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster Jan 1981

Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith; Andrew Barr and Kenneth W. Perry, Editors, Written Contributions of Selected Accounting Practitioners Volume 3: Andrew Barr Reviewed by Martin Benis; Victor Z. Brink, Foundations for Unlimited Horizons?? Institute of Internal Auditors 1947-1976 Reviewed by H. V. Vasudeva Rao; Alfred DuPont Chandler, Jr., The Visible Hand: The Managerial Revolution in American Business Reviewed by Mary McKinney Schweitzer; A Chartered Accountant, The Etiquette of The …


Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its Effect on the Local Economy, 1817-1836 by Marilynn Melton Larew; The Business History of the Antebellum Wisconsin Newspaper, 1833-1860: A Study of Concentration of Ownership and Diversity of Views by Carolyn Stewart Dyer; Money, Sheep, and Economic Crisis in Argentina, 1852-1900: Questions About The Principles of Economics by Jeffrey Alan Lamia; Men, Money, Machines: Studies Comparing Colliery Operations and Factors …


Washington Report, Vol. 10 No.20, July 13, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.20, July 13, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Depreciation Of Income Producing Real Estate; Issues Paper (1981 November 16), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting Jan 1981

Depreciation Of Income Producing Real Estate; Issues Paper (1981 November 16), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting

Issues Papers

No abstract provided.


Accelerated Cost Recovery System, Deloitte, Haskins & Sells Jan 1981

Accelerated Cost Recovery System, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Accountants' Index. Twenty-Ninth Supplement, January-December 1980, Volume 2: M-Z, Linda Pierce, American Institute Of Certified Public Accountants Jan 1981

Accountants' Index. Twenty-Ninth Supplement, January-December 1980, Volume 2: M-Z, Linda Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


New Partners, Directors And Managers 1981, Anonymous Jan 1981

New Partners, Directors And Managers 1981, Anonymous

Haskins and Sells Publications

No abstract provided.


Washington Report, Vol. 10 No.31, September 28, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.31, September 28, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.


Washington Report, Vol. 10 No.15, June 8, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.15, June 8, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.10, May 4, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.10, May 4, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.18, June 29, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.18, June 29, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.13, May 25, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.13, May 25, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.12, May 18, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.12, May 18, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.3, March 16, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.3, March 16, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.2, March 9, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.2, March 9, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.34, Ocotber 19, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.34, Ocotber 19, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.49, February 2, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 9 No.49, February 2, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.37, November 9, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.37, November 9, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


International Accounting Standards And Guidelines, Deloitte, Haskins & Sells Jan 1981

International Accounting Standards And Guidelines, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Codification Of Statements On Auditing Standards, Numbers 1 To 33 (1981), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Accounting In An Inflationary Economy, Steven J. Golub Jan 1981

Accounting In An Inflationary Economy, Steven J. Golub

Haskins and Sells Publications

No abstract provided.


Dh&S New York Celebrates Move To World Trade Center, Anonymous Jan 1981

Dh&S New York Celebrates Move To World Trade Center, Anonymous

Haskins and Sells Publications

No abstract provided.


People In Dh&S: Jule Phoenix, Anonymous Jan 1981

People In Dh&S: Jule Phoenix, Anonymous

Haskins and Sells Publications

No abstract provided.


People In Dh&S: James R. Cummings, Anonymous Jan 1981

People In Dh&S: James R. Cummings, Anonymous

Haskins and Sells Publications

No abstract provided.


Expanded Program For '81, Anonymous, James H. Karales Jan 1981

Expanded Program For '81, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Note On The First Recorded Audit In The Bible, Harry Zvi Davis Jan 1981

Note On The First Recorded Audit In The Bible, Harry Zvi Davis

Accounting Historians Journal

According to an early commentary on the Bible, Joseph is the first auditor of accounting records in the Bible.


Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy Jan 1981

Vanishing Accounting Journals Due To Paper Deterioation: A Laboratory Study, Frederic Matthew Stiner, John Covington Williams, Adrian Sclawy

Accounting Historians Journal

Many accounting documents and journals disintegrate every year due to the acidic quality of paper used in them. Using the laboratory of the Office of Preservation of the Library of Congress, certain accounting journals were analyzed for their acidic or alkaline paper. Journals printed on acidic paper, such as the Accounting Historians Journal and the Accounting Review can be expected to disintegrate quickly. Journals printed on alkaline paper, such as the Journal of Accounting, Auditing & Finance and Taxation for Accountants should last for centuries. Historians wishing to preserve material appearing in acidic journals should photocopy on alkaline paper or …