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History Sessions At The Xi Congress Of The Association Espanola De Contabilidad Y Admisistracion De Empresas (Aeca), Academy Of Accounting Historians

Accounting Historians Notebook

The XI Congress of AECA was held in Madrid on September 26-28, 2001 with a theme of "Empresa, Euro y Nueva Economia" (Business, Euro and New Economy). The Comision de Historia de la Contabilidad de AECA arranged the accounting history portion of the program which was sponsored by the Colegio Central de Titulados Mercan-tiles y Empresariales.

In Memoriam: Willard E. Stone (1910-2002); Jeanette M. Sanfilippo (1953-2003); Willard E. Stone (1910-2002), Life Member Of The Academy Of Accounting Historians; Jeanette M. Sanfilippo (1953-2003), Member Of The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2003, Vol. 26 No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Cpa Client Tax Letter, April/May/June 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 17, Number 6, March-April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 27 No. 3, March/April 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Aicpa Volunteers Kick Off Usa Today Weekly Tax Chats, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Testifies At Irs Oversight Board Meeting, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Practicing Cpa, Vol. 27 No. 2, February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Tax Letter, January/February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians: Application For 2003 Membership; Application For 2003 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Accounting Historians Journal, 2003, Vol. 30, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Contents [2003, Vol. 30, No. 2]; Statement Of Policy [2003, Vol. 30, No. 2]; Guide For Submitting Manuscripts [2003, Vol. 30, No. 2], 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.

Development Of A Belgian Accounting Code During The First Half Of The 20th Century, Ignace De Beelde

Accounting Historians Journal

Continental European countries are familiar with standardized charts of accounts. Practices in these countries have been quite diverging however, ranging from the voluntary adoption of schemes developed by professionals or associations to state-imposed charts. In the development of these schemes, several Belgian accounting scholars have played an important role, particularly from the end of the 19th century to the beginning of the 20th century. This paper links the charts proposed in Belgium with attempts to develop unified accounting and costing methods and efforts to introduce principles of scientific management around the end of the Second World War. It also seeks …

Auditing And Audit Firms In Germany Before 1931, Lisa Evans

Accounting Historians Journal

Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this …

Accountability And Financial Control As Patriotic Strategies; Accomptants And The Public Accounts Committee In Late 17th And Early 18th - Century Ireland, Philip O'Regan

Accounting Historians Journal

The decades immediately following the Glorious Revolution in 1688 witnessed a variety of political, social and structural responses to this cataclysmic event. In Ireland, religious conflict and economic under-development, as well as the devastation of war from 1689 to 1691, combined to ensure that the Anglo-Irish body politic found it difficult to capture the fruits of success from an English polity that had gradually accreted to itself much of the political power and economic wealth of the country. By 1704, however, the Anglo-Irish had managed to appropriate to themselves some of the economic and constitutional benefits of the Revolution by …

Assets In Accounting: Reality Lost, Sarah J. Williams

Accounting Historians Journal

While the contemporary view of assets in accounting is of future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as property rights' while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of property' or effects', commonly understood to be things or rights …

Questions Of Taxation Framed As Accounting Historical Research: A Suggested Approach, Margaret Lamb

Accounting Historians Journal

This review essay suggests considerations to be addressed in research design if research on a taxation subject is to succeed as rigorous accounting research, well grounded in relevant historical scholarship. Tax research must focus on substantive subjects that are recognizable as accounting; the methods, approach, and exposition must be historical to an acceptable standard; and the research must engage with relevant portions of the existing body of accounting historical scholarship. Further, scholarly engagement with the best researchers and liveliest debates that the disciplines of accounting and history have to offer will enrich the treatment of tax in accounting history.

Noticeboard [2003, Vol. 30, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Call for Papers: 10th World Congress of Accounting Historians; Emerging Scholar's Colloquim APIRA 2004 Singapore 2-3 July 2004; Conference announcement and call for papers: Fourth Asian Pacific Interdisciplinary Research in Accounting Conference; Call for papers: Academy of Accounting Historians and the Public Interest Sections of the American Accounting Association are jointly sponsoring a one-day conference.

Practicing Cpa, Vol. 27 No. 1, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax Section Newsletter, January 2003, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

Guiding Growth: A Survey Of Tax Incentives, New England Environmental Finance Center, Muskie School Of Public Service

Legislation

Current development patterns and increased tax pressures in local municipalities combine to harm both Maine’s natural resources and its quality of life. Previous initiatives such as the implementation of zoning laws did not fully result in the desired outcomes. Zoning laws were often too flexible and often did not resist market and political pressures to change zoning regulations to allow development with possible economic growth. A sound taxation system or fee structure may be the solution to slow down development in natural areas and direct it towards areas appropriate for growth.

To protect Maine’s natural resources more successfully from future …

In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Accounting Historians Journal, 2003, Vol. 30, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Impact Of World War Ii On Cost Accounting At The Sperry Corporation, Richard K. Fleischman, R. Penny Marquette

Accounting Historians Journal

The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such scientific management techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to …

Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.