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Articles 3391 - 3420 of 14901

Full-Text Articles in Business

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff Jan 1999

Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff

Accounting Historians Journal

Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a decision usefulness approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between …


Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith Jan 1999

Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?


Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are : C.J. McNair and Richard Vangermeersch, Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels Reviewed by Gloria L. Vollmers; T. E. Cooke and C.W. Nobes (eds.), The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker Reviewed by Bob R. C. J. Van den Brand; Kees Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 Reviewed by Peter J. Clarke; Hiroshi Okano, Japanese Management Accounting: A Historical and Institutional Perspective Reviewed by Hideki Murai.


Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: New AHJ appointments; Academy of Accounting Historians announces the institution of annual prizes for the best manuscripts.


Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1999

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1999

Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Aicpa/Cica Systrust : Principles And Criteria For Systems Reliability, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 1999

Aicpa/Cica Systrust : Principles And Criteria For Systems Reliability, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, March 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 1999

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, March 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Tabulation Of Cpas As Of August 1, 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Tabulation Of Cpas As Of August 1, 1999, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Cpa Examination Content Specifications Update Study: Information Technology Knowledge Required By Cpas In Public Accounting, Patricia M. Muenzen, Sandra Greenberg, American Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force Jan 1999

Uniform Cpa Examination Content Specifications Update Study: Information Technology Knowledge Required By Cpas In Public Accounting, Patricia M. Muenzen, Sandra Greenberg, American Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.


Conversion Of The Uniform Cpa Examination To A Computer-Based Examination, Joint Aicpa/Nasba Computerization Implementation Committee Jan 1999

Conversion Of The Uniform Cpa Examination To A Computer-Based Examination, Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.


Final Report Of The Conduct Of A Feasibility Study For The Computerization And Implementation Of A Uniform Cpa Examination In Fifty-Four Jurisdictions, American Institute Of Certified Public Accountants. Joint Aicpa/Nasba Computerization Implementation Committee Jan 1999

Final Report Of The Conduct Of A Feasibility Study For The Computerization And Implementation Of A Uniform Cpa Examination In Fifty-Four Jurisdictions, American Institute Of Certified Public Accountants. Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.


Information For Uniform Cpa Examination Candidates, Effective November 1999, American Institute Of Certified Public Accountants Jan 1999

Information For Uniform Cpa Examination Candidates, Effective November 1999, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Key Links Between Business Subjects And Auditing And Fare Content Specification Outlines, Amercian Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force Jan 1999

Key Links Between Business Subjects And Auditing And Fare Content Specification Outlines, Amercian Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.


Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies Jan 1999

Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division Jan 1999

Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa Eldercare Services - 1999; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team, American Institute Of Certified Public Accountants. Eldercare Services Task Force Jan 1999

Cpa Eldercare Services - 1999; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team, American Institute Of Certified Public Accountants. Eldercare Services Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants Jan 1999

Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 1999

Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1999

Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1999

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 1999

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Personal Financial Statements Guide With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1999

Personal Financial Statements Guide With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Guide For Prospective Financial Information With Conforming Changes As Of April 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1999

Guide For Prospective Financial Information With Conforming Changes As Of April 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

Audit Risk Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.