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Dick Edwards Receives The 1994 Hourglass Award, Academy Of Accounting Historians Apr 1995

Dick Edwards Receives The 1994 Hourglass Award, Academy Of Accounting Historians

Accounting Historians Notebook

Professor John R. (Dick) Edwards of the Cardiff Business School (UWCC) was named the recipient of the Academy of Accounting Historians' 1994 Hourglass Award in recognition of his significant contribution to the literature of accounting history. The prestigious Hourglass Award acknowledges his contribution as editor of the book, Twentieth-Century Accounting Thinkers, published by Routledge. This book is the first major international review of accounting theory to focus on the contribution of leading writers.

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Minutes: The Academy Of Accounting Historians, Minutes Of Annual Business Meeting, Atlanta Hilton Towers -- Atlanta, Georgia, December 10, 1994; Academy Of Accounting Minutes Of Meeting Of Officers And Key Members, Atlanta Hilton And Towers, December 10, 1994; Academy Of Accounting Historians, Minutes Of Meeting Of Officers And Key Members, Hyatt Regency, Dearborn, Michigan, April 8, 1995; Minutes Of Meeting Of Officers And Key Members, Atlanta Hilton And Towers, December 10, 1994; Minutes Of Meeting Of Officers And Key Members, Hyatt Regency, Dearborn, Michigan, April 8, 1995, Doris M. Cook Apr 1995

Minutes: The Academy Of Accounting Historians, Minutes Of Annual Business Meeting, Atlanta Hilton Towers -- Atlanta, Georgia, December 10, 1994; Academy Of Accounting Minutes Of Meeting Of Officers And Key Members, Atlanta Hilton And Towers, December 10, 1994; Academy Of Accounting Historians, Minutes Of Meeting Of Officers And Key Members, Hyatt Regency, Dearborn, Michigan, April 8, 1995; Minutes Of Meeting Of Officers And Key Members, Atlanta Hilton And Towers, December 10, 1994; Minutes Of Meeting Of Officers And Key Members, Hyatt Regency, Dearborn, Michigan, April 8, 1995, Doris M. Cook

Accounting Historians Notebook

Individuals in the photograph on page 15 are from left to right: Ross Tondkar, Sarah Reed, Maureen Berry, Doris Cook, Elliott Slocum

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Recipients Of The Hourglass Award, Academy Of Accounting Historians Apr 1995

Recipients Of The Hourglass Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Report On Research Conference, Academy Of Accounting Historians Apr 1995

Report On Research Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy sponsored a highly successful research conference entitled, "Historical Perspective and Analysis: An Integral Component of Accounting Education In the 21st Century," at the Atlanta Hilton and Towers on December 9: 10, 1994. The conference was hosted by the Accounting History Research Center at Georgia State University. Approximately eighty registrants representing more than fifty universities participated in the two day program. The program committee, Edward Coffman (chair), Marilynn Collins, Eugene Flegm, Gary Previts, Al Roberts and, Kathleen Sinning are to be congratulated for this valuable program. The Academy is most grateful for the financial support of Arthur Andersen & …

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History In Print [1995, Vol. 18, No. 1], Academy Of Accounting Historians Apr 1995

History In Print [1995, Vol. 18, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Message From The President [1995, Vol. 18, No. 1]; Schedule Of Academy Functions [1995, Vol. 18, No. 1], Maureen Helena Berry Apr 1995

Message From The President [1995, Vol. 18, No. 1]; Schedule Of Academy Functions [1995, Vol. 18, No. 1], Maureen Helena Berry

Accounting Historians Notebook

No abstract provided.

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Spanish Research In Accounting History, Esteban Hernandez-Esteve Apr 1995

Spanish Research In Accounting History, Esteban Hernandez-Esteve

Accounting Historians Notebook

No abstract provided.

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Cpa Client Bulletin, March 1995, American Institute Of Certified Public Accountants (Aicpa) Mar 1995

Cpa Client Bulletin, March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Excise Taxes In Egypt, Amira Mohamed Ibrahim Kazem Mar 1995

Excise Taxes In Egypt, Amira Mohamed Ibrahim Kazem

Archived Theses and Dissertations

No abstract provided.

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Corporation--To Be Or Not To Be? Choice Of Entity Issues For Small Businesses: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Mar 1995

Corporation--To Be Or Not To Be? Choice Of Entity Issues For Small Businesses: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

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The Importance Of The Tax System In Determining The Marginal Cost Of Funds, Shaghil Ahmed, Dean D. Croushore Feb 1995

The Importance Of The Tax System In Determining The Marginal Cost Of Funds, Shaghil Ahmed, Dean D. Croushore

Economics Faculty Publications

Examines the effect on the marginal cost of public funds of 2 alternative ways in which the tax schedule can be altered: one that maintains the progressivity of the tax schedule and another that rotates the tax schedule. Calculates values of these marginal-cost-of-funds concepts for plausible ranges of key parameters.

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Planner, Volume 9, Number 6, February-March 1995, American Institute Of Certified Public Accountants (Aicpa) Feb 1995

Planner, Volume 9, Number 6, February-March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Bulletin, February 1995, American Institute Of Certified Public Accountants (Aicpa) Feb 1995

Cpa Client Bulletin, February 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 19 No. 2, February 1995, American Institute Of Certified Public Accountants (Aicpa) Feb 1995

Practicing Cpa, Vol. 19 No. 2, February 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Illustrations Of Accounting For Certain Investments In Debt And Equity Securities : A Survey Of The Application Of Fasb Statement No. 115; Financial Report Survey, 55, Leonard Lorensen Jan 1995

Illustrations Of Accounting For Certain Investments In Debt And Equity Securities : A Survey Of The Application Of Fasb Statement No. 115; Financial Report Survey, 55, Leonard Lorensen

Newsletters

No abstract provided.

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Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman Jan 1995

Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman

Accounting Historians Journal

Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven …

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Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1995

Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division

Newsletters

No abstract provided.

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Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311 Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341 and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.

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Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians Jan 1995

Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Complementary Copies and Reprints, and Communications Section.

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Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel Jan 1995

Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel

Accounting Historians Journal

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather …

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Retrospective: Paul Franklin Grady, Wesley T. Andrews Jan 1995

Retrospective: Paul Franklin Grady, Wesley T. Andrews

Accounting Historians Journal

This paper, written by his son-in-law of 37 years, is a collection of anecdotal "folklore" about a man who had a very significant impact on the development of the accounting profession during the "Golden Age of Accounting". Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail. The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.

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Book Reviews [1995, Vol. 22, No. 1], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 1], Victoria Beard

Accounting Historians Journal

Boorks reviewed are: Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy Reviewed by Leslie S. Oakes; G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting and Control and External Performance Measurement) Reviewed by Kathryn A. S. Lancaster; Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look Reviewed by Denise Nitterhouse; Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, Reviewed by Richard Vangermeersch; R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions Reviewed by Jeremy Cripps; Chris …

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Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson Jan 1995

British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson

Accounting Historians Journal

This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838-1900, together with the findings from earlier research, to explore the costing information generated over the period 1690-1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of …

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Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck Jan 1995

Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck

Accounting Historians Journal

This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays Fisher's The Nature of Capital and Income : a work which has been aptly characterized as the "first economic theory of accounting" : as the first move toward the colonization of accounting by economics. The result of Fisher's influence has been a paradigmatic linkage between the Newtonian world view of science, neoclassical economics, and mainstream academic accounting thought. The picture that emerges from this …

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Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker Jan 1995

Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker

Accounting Historians Journal

As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.

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Book Reviews [1995, Vol. 22, No. 2], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …

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Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …

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