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Articles 6661 - 6690 of 17237
Full-Text Articles in Business
Double-Entry Bookkeeping Method Applied In Spain To Account For Transactions Related To The Minting Process Of Gold And Silver In The Sixteenth Century, Rafael Donoso Anes
Double-Entry Bookkeeping Method Applied In Spain To Account For Transactions Related To The Minting Process Of Gold And Silver In The Sixteenth Century, Rafael Donoso Anes
Accounting Historians Journal
This paper represents a summary of broad research undertaken in the Archivo General de Indias of Seville. Gold and silver were shipped from America, received in the Treasury Room, minted, and sold in public auctions to merchants. Because single-entry was the usual accounting method applied by the Casa de la Contratacion de las Indias, it was surprising to find several books which provide evidence of the application of the double-entry accounting method to account for those transactions related to the minting process. The purpose of this paper is to demonstrate that the documents related to the accounting procedures of the …
Institutional Effects Of Leadership: The United States General Accounting Office And Its Audit Report Review Process, Onker N. Basu
Institutional Effects Of Leadership: The United States General Accounting Office And Its Audit Report Review Process, Onker N. Basu
Accounting Historians Journal
No abstract provided.
Historical Analysis Of The Marriage Tax Penalty, John Allwin Brozovsky, Anthony J. Cataldo
Historical Analysis Of The Marriage Tax Penalty, John Allwin Brozovsky, Anthony J. Cataldo
Accounting Historians Journal
The marriage tax penalty resurfaces as a topic of interest when tax policy makers consider the economic consequences of increasing marginal tax rates on declining "family values". Aim and Whittington [1993] found that marriage taxes influence the incidence of marriage. A historical perspective of the marriage tax penalty and its counterpart, the marriage tax bonus or "subsidy", merit consideration and re-evaluation in light of current tax policy trends toward higher marginal tax rates. This paper develops a historical framework for the study of the federal income tax and conducts a detailed analysis of the marriage tax for first quartile, weighted …
Ad Hoc Reviewers In Recent Months; Announcement [1994, Vol. 21, No. 1], Academy Of Accounting Historians
Ad Hoc Reviewers In Recent Months; Announcement [1994, Vol. 21, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting, Auditing & Accountability Journal Vol. 7, no. 1 (1994); Accounting and Business Research, Vol. 24, no. 93 (Winter 1993) ans Vol. 24, no. 94 (Spring 1994); Contemporary Accounting Research, Vol. 10, no. 2 (Spring 1994). Asia-Pacific Journal of Accounting's Mission Statement, Editorial Policy and Manuscript Guidelines. Call for Papers: Accounting Case Writing Competition.
Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue]
Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
In Our Opinion… , Vol. 10 No. 1, April 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 10 No. 1, April 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Contents [1994, Vol. 21, No. 2]; Accounting Historians Journal, The [1994, Vol. 21, No. 2]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 2], Academy Of Accounting Historians
Contents [1994, Vol. 21, No. 2]; Accounting Historians Journal, The [1994, Vol. 21, No. 2]; Guide For Submitting Manuscripts [1994, Vol. 21, No. 2], 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, and Guide for Submitting Manuscripts.
Initial Efforts Of Kenneth W. Stringer To Develop A Statistical Sampling Plan, James Joseph Tucker
Initial Efforts Of Kenneth W. Stringer To Develop A Statistical Sampling Plan, James Joseph Tucker
Accounting Historians Journal
In 1981, the Auditing Section of the American Accounting Association selected Kenneth W. Stringer to become the first recipient of the Distinguished Service in Auditing Award. Stringer was a pioneer in the auditing research efforts of Haskins and Sells for nearly 25 years. One of Stringer's many contributions was the development of a statistical sampling plan which was adopted by Haskins & Sells in 1962. The plan developed by Stringer is referred to in the literature as Probability-Proportional-to-Size sampling. This study provides insight into facets of Stringer's research efforts which include his evaluation of prior sampling plans, a behavioral laboratory …
Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar
Accounting System Practiced In The Near East During The Period 1220-1350 Based On The Book Risale-I Felekiyye, Cigdem Solas, Ismail Otar
Accounting Historians Journal
This study examines the governmental accounting practice in the Near East during the Il-Khan Dynasty period (1120-1350 A.D.). The survey is based on a handwritten manuscript, Risale-i Felekiyye. The accounting system introduced in the Risale-i Felekiyye is an elaborate governmental accounting system. The system was based on seven major books and a number of special journals. Documents used in the system formed the basis for recording events in the books. Furthermore, the system included concepts and rules for accounting and resulted in a final report. This accounting system emerged primarily from social and economic necessities caused by agricultural and fiscal …
Announcement [1994, Vol. 21, No. 2], Academy Of Accounting Historians
Announcement [1994, Vol. 21, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 97 (Winter 1994); Call for poems for The Critical Perspectives on Accounting Journal
Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie
Medieval Traders As International Change Agents: A Comment, Michael E. Scorgie
Accounting Historians Journal
The objective of this comment is to qualify a contention published in this journal that "the actual nature of accounting in Islamic lands seems to be a mystery" [Parker, 1989: 112]. The qualification is based on answers to the following research questions concerning fragments of business records kept by Medieval traders and bankers which were deposited in the Geniza[h] (storeroom) of the Ben Ezra Synagogue at Fustat (Old Cairo). First, do extant translations of Old Cairo Genizah fragments reveal sufficient details of the form and content of accounting used in the Medieval Muslim Empire in order to sustain a claim …
Changing Form Of The Corporate Annual Report, Tom Lee
Changing Form Of The Corporate Annual Report, Tom Lee
Accounting Historians Journal
The purpose of this paper is to observe and explain signs of a historical change in the form of annual reporting of very large British industrial corporations. It is based on an argument by Sikes [1986], supported by Ewen [1988], that contemporary business management uses the annual report to reflect corporate style by means of visual metaphors of corporate character. Using data extracted from the annual reports of a small sample of British industrial corporations, the paper reports results consistent with the argument. The data indicate the annual reports of these corporations have increasingly been used as stylistic means of …
Nature And Influence Of Managerial Accounting During The New South Movement: The Case Of A Charleston Printer, Roger B. Daniels, Linda M. Plunkett
Nature And Influence Of Managerial Accounting During The New South Movement: The Case Of A Charleston Printer, Roger B. Daniels, Linda M. Plunkett
Accounting Historians Journal
This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry.
Illustrations Of Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : A Survey Of The Application Of Aicpa Sop 90-7; Financial Report Survey, 52, Leonard Lorensen
Newsletters
No abstract provided.
In Our Opinion… , Vol. 10 No. 3, December 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 10 No. 3, December 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Accounting Trends And Techniques, 48th Annual Survey, 1994 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 48th Annual Survey, 1994 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Illustrations Of Disclosures About Fair Value Of Financial Instruments : A Survey Of The Application Of Fasb Statement No. 107; Financial Report Survey, 53, Leonard Lorensen
Illustrations Of Disclosures About Fair Value Of Financial Instruments : A Survey Of The Application Of Fasb Statement No. 107; Financial Report Survey, 53, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1994, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Management Consultant, Winter 1994, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Winter 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
What's Really Wrong With The Accounting Profession?, A. A. Sommer
What's Really Wrong With The Accounting Profession?, A. A. Sommer
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
What We Can Learn From Yogi Berra: Discussant's Response To "Auditing For Fraud: Perception Vs. Reality", Karen V. Pincus
What We Can Learn From Yogi Berra: Discussant's Response To "Auditing For Fraud: Perception Vs. Reality", Karen V. Pincus
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Cpa Letter, 1994, American Institute Of Certified Public Accountants
Cpa Letter, 1994, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Analyzing Financial Ratios; Consulting Services Practice Aid, 94-4, Joseph E. Palmer, American Institute Of Certified Public Accountants. Management Consulting Services Division
Analyzing Financial Ratios; Consulting Services Practice Aid, 94-4, Joseph E. Palmer, American Institute Of Certified Public Accountants. Management Consulting Services Division
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1994, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
In Our Opinion… , Vol. 10 No. 2, August 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 10 No. 2, August 1994, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 18 No. 1, January 1994, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 18 No. 1, January 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 8, Number 5, December/January 1994, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 8, Number 5, December/January 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Discussant's Response To "The Acme Financial Statement Insurance Company Inc.: A Case Study", Dan A. Simunic
Discussant's Response To "The Acme Financial Statement Insurance Company Inc.: A Case Study", Dan A. Simunic
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Acme Financial Statement Insurance Company Inc.: A Case Study, Stephen J. Aldersley
Acme Financial Statement Insurance Company Inc.: A Case Study, Stephen J. Aldersley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "An Investigation Of Adaptability In Evidential Planning", Norman R. Walker
Discussant's Response To "An Investigation Of Adaptability In Evidential Planning", Norman R. Walker
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.