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Full-Text Articles in Business

Questions At Stockholders Meetings -- 1978, Haskins & Sells Jan 1978

Questions At Stockholders Meetings -- 1978, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Auditing In The Athenian State Of The Golden Age (500-300 B.C.), George J. Costouros Jan 1978

Auditing In The Athenian State Of The Golden Age (500-300 B.C.), George J. Costouros

Accounting Historians Journal

Accountability and control of state revenues and expenditures in the Athenian state of the Golden Age was achieved through the verification process by three board of state accountants, based on the accounting records of execution and related budgetary and other documents. More specifically, the purpose of this process was to (a) strengthen the integrity of the accounting system by providing additional controls in the management or state resources, (b) establish accountability against any public officials in charge of public funds, and (c) provide dependable reports to the people on the management of these funds. The three boards were the Council …


Book Reviews [1978, Vol. 5, No. 1], Kenneth Oswald Elvik Jan 1978

Book Reviews [1978, Vol. 5, No. 1], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor, History of Development of Accounting in Japan; Development and Perspective of Accounting in Our Country, Tokyo: Doyukan Reviewed by Torao Moteki; Written Contributions of Selected Accounting Practitioners, Vol. 7 : Ralph S. Johns, Reviewed by Dale L. Flesher; DR Scott, Theory of Accounts, Reviewed by Joseph R. Oliver; James C. Stewart, Pioneers of a Profession Reviewed by M. J. R. Gaffikin; Thomas …


Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz Jan 1978

Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz

Accounting Historians Journal

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.


Standard Costing And Scientific Management, Rosalie C. Hallbauer Jan 1978

Standard Costing And Scientific Management, Rosalie C. Hallbauer

Accounting Historians Journal

Many have suggested that scientific management had a direct influence on the development of standard costing. This paper examines the relationship between these concepts in broad terms. While it is concluded that no direct relationship exists between scientific management and standard costing, the existence of an indirect relationship is acknowledged. Scientific management does not require any specific type of accounting system and standard costing does not require a certain type of management organization to operate. However, certain reports developed for the scientifically managed enterprise, when added to the germs of standard costing that existed, expedited the evolution of standard costing.


Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton Jan 1978

Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton

Accounting Historians Journal

After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major accounting works, but the list doesn't include data regarding some of the translations mentioned in these reminiscences. Additional information is invited from readers who may be familiar with Paton's writing.


Management Accounting Literature: 1925 And 1975, Wilber Cary Haseman Jan 1978

Management Accounting Literature: 1925 And 1975, Wilber Cary Haseman

Accounting Historians Journal

A comparative analysis of management accounting articles from the technical journals of the National Association of Accountants in each of the periods 1919 to 1925 and May to June 1975 discloses changes in the nature of the articles and of their authors.


Announcement [1978, Vol. 5, No. 1]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 1], Author Unknown Jan 1978

Announcement [1978, Vol. 5, No. 1]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting History Classics Series, and Working Paper Series, plus table of contents for Accounting and Business Research, Winter 1977, and The Accounting Review, July, 1978 . Also included is an announcement for the 1978 Doctoral Dissertation Research Stipend by the Academy of Accounting Historians and Guide for submitting manuscripts.


Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue] Jan 1978

Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


Accounting Trends And Techniques, 32nd Annual Survey, 1978 Edition, American Institute Of Certified Public Accountants Jan 1978

Accounting Trends And Techniques, 32nd Annual Survey, 1978 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Discussant's Response To The Role Of Auditing Theory In Education And Practice, R. K. Mautz Jan 1978

Discussant's Response To The Role Of Auditing Theory In Education And Practice, R. K. Mautz

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Internal Auditing -- A Historical Perspective And Future Directions, Lawrence B. Sawyer Jan 1978

Discussant's Response To Internal Auditing -- A Historical Perspective And Future Directions, Lawrence B. Sawyer

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Third Party Confirmation Requests: A New Approach Utilizing An Expanded Field, Horton L. Sorkin Jan 1978

Third Party Confirmation Requests: A New Approach Utilizing An Expanded Field, Horton L. Sorkin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Cpa Letter, 1978, American Institute Of Certified Public Accountants Jan 1978

Cpa Letter, 1978, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Updated Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 15, Hortense Goodman, Leonard Lorensen Jan 1978

Updated Illustrations Of Accounting Policy Disclosure : A Survey Of Applications Of Apb Opinion No. 22; Financial Report Survey, 15, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Illustrations Of Accounting For Debt Under Four Pronouncements : A Survey Of The Application Of Apb Opinion No. 26 And Fasb Statement Nos. 4, 6, And 15; Financial Report Survey, 17, Hortense Goodman, Leonard Lorensen Jan 1978

Illustrations Of Accounting For Debt Under Four Pronouncements : A Survey Of The Application Of Apb Opinion No. 26 And Fasb Statement Nos. 4, 6, And 15; Financial Report Survey, 17, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Washington Report, Vol. 6 No.52, February 20, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.52, February 20, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 6 No.46, January 9, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.46, January 9, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 6 No.45, January 2, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.45, January 2, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 6 No.51, February 13, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 6 No.51, February 13, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.12, May 15, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.12, May 15, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.14, May 29, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.14, May 29, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.15, June 5, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.15, June 5, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.27, August 28, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.27, August 28, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.16, June 12, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.16, June 12, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.30, September 18, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.30, September 18, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.23, July 31, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.23, July 31, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.26, August 21, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.26, August 21, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.28, September 4, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.28, September 4, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.38, November 13, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.38, November 13, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.