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

Business Commons™

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

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 3181 - 3210 of 17237

Full-Text Articles in Business

Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh Jan 2009

Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh

Accounting Historians Journal

This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …

Go to article

Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians Jan 2009

Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol Jan 2009

Internationalizing The French Auditing Profession, Ignace De Beelde, Nathalie Gonthier-Besacier, Alain Mikol

Accounting Historians Journal

The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, including the continued importance of a number of local audit firms. The French auditing profession finds its roots in late 19th century company law that introduced an obligation for companies to release audited financial statements. The profession became regulated in its modern form in the 1960s. This paper attempts to explain the growing impact of the …

Go to article

Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman Jan 2009

Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman

Accounting Historians Journal

This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time …

Go to article

Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Go to article

Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians Jan 2009

Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee Jan 2009

Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee

Accounting Historians Journal

The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …

Go to article

22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2009

22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

Go to article

20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano Jan 2009

20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano

Accounting Historians Journal

This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …

Go to article

Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Go to article

Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants Jan 2009

Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Go to article

Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2009

In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Go to article

Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen Jan 2009

Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen

Faculty Publications

No abstract provided.

Go to article

The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen Jan 2009

The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen

Faculty Publications

No abstract provided.

Go to article

Making Accounting Historians, Jayne Bisman Jan 2009

Making Accounting Historians, Jayne Bisman

Accounting Historians Journal

This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …

Go to article

21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2009

21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

Go to article

Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman Jan 2009

Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman

Accounting Historians Journal

Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].

Go to article

Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Go to article

Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Go to article

In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2009

In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Go to article

Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi Jan 2009

Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi

Accounting Historians Journal

This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.

Go to article

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2009

2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Go to article

Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, 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, and Notes from the Co-Editors, 2008 Manuscript awards.

Go to article

In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher Jan 2009

In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher

Accounting Historians Journal

David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.

Go to article

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik Jan 2009

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik

Accounting Historians Journal

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …

Go to article

Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers Jan 2009

Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers

Accounting Historians Journal

The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.

Go to article

First Prev Next Last