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 6631 - 6660 of 17237

Full-Text Articles in Business

Accounting In The Thirteenth Century Manuscripts On Estate Management, Robert M. Kozub Apr 1994

Accounting In The Thirteenth Century Manuscripts On Estate Management, Robert M. Kozub

Accounting Historians Notebook

References to the accounting system used for manors are contained in three early manuscripts on estate management. These early manuscripts dealt with husbandry, that is, the wise use of resources, and were addressed to the lords of the estate. Each manuscript provided practical hints intended to aid individuals in the management of their business affairs. Although the institutions and practices referred to in these manuscripts have long since passed away, these treatises provide a fairly complete picture of the life in a thirteenth century manor. The authors dealt: simply with the matters of ordinary experience and did not attempt to …

Go to article

Talk About Members; Aah Education Committee; Call For Manuscripts: The Accounting Historians Journal; Stone And Galassi; Sinning And Sykxhoorn; Ribezzo; Seidman;1993 Membership Competition, Academy Of Accounting Historians Apr 1994

Talk About Members; Aah Education Committee; Call For Manuscripts: The Accounting Historians Journal; Stone And Galassi; Sinning And Sykxhoorn; Ribezzo; Seidman;1993 Membership Competition, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Go to article

Accounting Historians Notebook, 1994, Vol. 17, No. 1 (Spring) [Whole Issue] Apr 1994

Accounting Historians Notebook, 1994, Vol. 17, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Go to article

Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians Apr 1994

Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Go to article

Cpa Client Bulletin, March 1994, American Institute Of Certified Public Accountants (Aicpa) Mar 1994

Cpa Client Bulletin, March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Practicing Cpa, Vol. 18 No. 3, March 1994, American Institute Of Certified Public Accountants (Aicpa) Mar 1994

Practicing Cpa, Vol. 18 No. 3, March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Go to article

Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.

Go to article

Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham Jan 1994

Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Go to article

Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.

Go to article

Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills Jan 1994

Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills

Accounting Historians Journal

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the …

Go to article

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …

Go to article

Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek Jan 1994

Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.

Go to article

1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker Jan 1994

1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker

Accounting Historians Journal

1993 Accounting Hall of Fame Induction: Richard T. Baker with introduction by Ray J. Groves (Chairman, Ernst & Young); Induction citation by Thomas J. Burns (Deloitte and Touche Professor, The Ohio State University); Response by Richard T. Baker (Chairman Emeritus, Ernst & Whinney)

Go to article

Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue] Jan 1994

Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Go to article

Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker Jan 1994

Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

This study presents a personal portrait of Emeritus Professor Louis Goldberg, a prominent founder of accounting education and research in the Australian academic community. It offers a distinctive view of Professor Goldberg through its employment of oral history research method. The data and findings presented herein are based on interviews with Professor Goldberg and both past and present academic colleagues. The paper reviews his formative years and his role as a professor and administrator, as well as teacher and researcher. Also documented are his perspectives on the education process and some of his own personal characteristics that have played a …

Go to article

Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton Jan 1994

Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton

Accounting Historians Journal

This study addresses the nature of accounting innovations within the context of the Quincy Mining Company's response to the disruption of the domestic copper market following the Civil War. Primary documentation is used to first define the firm's cost management activities, then to define the characteristics of the firm's internal accounting practices that contributed to these activities. It is argued that, although accounting was a participant in the cost control process, it was a paternalistic social structure that provided the impetus for the firm's struggle to remain profitable.

Go to article

State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell Jan 1994

State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell

Accounting Historians Journal

The professional status of internal auditing is an important issue. Internal Auditing must possess the status of a "genuine profession" in order to attain the requisite authority to enforce its standards on practice. Until this status is attained, commercial compliance with internal auditing standards will be largely voluntary. A field of work that must rely on voluntary compliance with its standards lacks the "genuine" status possessed by the well established professions such as medicine, law, architecture, and public accounting. This study examines, from a historical perspective, the professional progress made by the field of internal auditing since 1977. The overriding …

Go to article

Accounting History And Governmental Inquiries: An Experiment In Adversarial Roleplay, R. J. Craig, A. J. Greinke Jan 1994

Accounting History And Governmental Inquiries: An Experiment In Adversarial Roleplay, R. J. Craig, A. J. Greinke

Accounting Historians Journal

Governmental inquiries where accounting is a central focus are a rich resource for injecting much needed historical content into accounting courses in higher education. An adversarial roleplay recreated a Wage Stabilization Board hearing in Washington, D.C. which, in 1952, led to President Truman's seizure of the American steel industry and ultimately to a constitutional crisis. The roleplay centered on the accounting issues debated by that Board in response to a highly provocative submission by W. A. Paton on behalf of the steel industry. The roleplay revealed strong support for recourse to such historical materials in providing an enjoyable, stimulating and …

Go to article

Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons Jan 1994

Costing Pioneers: Some Links With The Past; Retrospective: David Solomons, 1912-1995 In Memoriam, David Solomons

Accounting Historians Journal

When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J. Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development …

Go to article

1994 Accounting Hall Of Fame Induction : Robert Sprouse Accounting Hall Of Fame Membership [1994], Charles T. Horngren, Thomas Burns Jr., Robert Thomas Sprouse Jan 1994

1994 Accounting Hall Of Fame Induction : Robert Sprouse Accounting Hall Of Fame Membership [1994], Charles T. Horngren, Thomas Burns Jr., Robert Thomas Sprouse

Accounting Historians Journal

1994 Accounting Hall of Fame Induction: Robert Sprouse with introduction by Professor Charles T. Horngren (Standford University); Induction citation by Professor Thomas J. Burns (The Ohio State University); Response by Robert T. Sprouse

Go to article

Reviews [1994, Vol. 21, No. 2], Victoria Beard Jan 1994

Reviews [1994, Vol. 21, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: David Grayson Allen and Kathleen McDermott, Accounting for Success: A History of Price Waterhouse in America 1890-1990 Reviewed by Paul J. Miranti, Jr.; Richard P. Brief, The Continuing Debate Over Depreciation, Capital and Income Reviewed by Paul Shoemaker; Roy A. Chandler and John Richard Edwards, Eds., Recurring Issues in Auditing: Professional Debate 1875-1900 and Roy A. Chandler and John Richard Edwards, Eds., British Audit Practice 1884-1900: A Case Law Perspective Reviewed by Howard F. Stettler; Edward N. Coffman, Rasoul H. Tondkar, and Gary John Previts, Eds., Historical Perspectives of Selected Financial Accounting Topics Reviewed by Paul Solomon; …

Go to article

Codification Of Statements On Auditing Standards, Numbers 1 To 72 (1994), American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Codification Of Statements On Auditing Standards, Numbers 1 To 72 (1994), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Go to article

Discussant's Response To "A Behavioral-Economics Approach To Auditors' Risk Assessments", Peter R. Gillett Jan 1994

Discussant's Response To "A Behavioral-Economics Approach To Auditors' Risk Assessments", Peter R. Gillett

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Go to article

Investigation Of Adaptability In Evidential Planning, Janice D. Dipietro, Theodore J. Mock, Arnold Wright Jan 1994

Investigation Of Adaptability In Evidential Planning, Janice D. Dipietro, Theodore J. Mock, Arnold Wright

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Go to article

Exploratory Analysis Of The Determinants Of Audit Engagement Resource Allocations, Timothy B. Bell, Robert W. Knechel, John J. Willingham Jan 1994

Exploratory Analysis Of The Determinants Of Audit Engagement Resource Allocations, Timothy B. Bell, Robert W. Knechel, John J. Willingham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Go to article

Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century, Howard Stettler Jan 1994

Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century, Howard Stettler

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Go to article

Contents [1994, Vol. 21, No. 1]; Accounting Historians Journal, The [1994, Vol. 21, No. 1]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 1], Academy Of Accounting Historians Jan 1994

Contents [1994, Vol. 21, No. 1]; Accounting Historians Journal, The [1994, Vol. 21, No. 1]; Guide For Submitting Manuscripts [1994, Vol. 21, 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, Guide for Submitting Manuscripts, Copyright and Reproduction Rights, Submission Fee, and Guidelines on Research.

Go to article

First Prev Next Last