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Full-Text Articles in Business

Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke Mar 1990

Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke

Accounting Historians Notebook

Expressing a growing concern about the proliferation of accounting pronouncements issued by the Financial Accounting Standards Board (FASB) and the trend these pronouncements appear to be taking toward a more theoretical viewpoint, Gene Flegm was particularly critical of FAS Statements 94, 95, and 96. These deal with consolidation of majority-owned subsidiaries, statement of cash flows, and accounting for income taxes. While intended to correct accounting abuses, in his opinion these statements not only fail in their intent, but actually create opportunities for abuse by complicating an already complex reporting system and do nothing to increase the reliability of accounting information.

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History Papers To Be Presented At The Annual Aaa Meeting, Academy Of Accounting Historians Mar 1990

History Papers To Be Presented At The Annual Aaa Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Historical Evolution Of The Extraordinary Item Concept, Jack O. Hall, C. Richard Aldridge Mar 1990

Historical Evolution Of The Extraordinary Item Concept, Jack O. Hall, C. Richard Aldridge

Accounting Historians Notebook

The notion of extraordinary items has been clearly defined since the Accounting Principles Board issued "Reporting the Results of Operations," Opinions of the Accounting Principles Board No. 30 in 1973. The opinion established the criteria of infrequency and unusualness for extraordinary item treatment. In addition, the opinion discussed the proper presentation of extraordinary items in an income statement format. Although extraordinary item treatment is a well-understood concept, little has been written about the forces and developments that led to the issuance of Opinion No. 30. The purpose of this paper is to review the historical developments that led to the …

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Accounting Heritage Association Formed, Academy Of Accounting Historians Mar 1990

Accounting Heritage Association Formed, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Some Thoughts Concerning The Board Of Trustees Of The Academy, Richard G.J. Vangermeersch Mar 1990

Some Thoughts Concerning The Board Of Trustees Of The Academy, Richard G.J. Vangermeersch

Accounting Historians Notebook

I attended a four hour key member meeting on Friday, December 1, in Atlanta and then a two-hour review with some members on Saturday afternoon, December 2, in Atlanta. My goal was to see what the trustees could do to help The Academy. My reading of many books on "Boards" did not yield much specific help, as almost all were written for the private sector. The one book that was not for the private sector assumed that the organization had a full-time and paid staff, which is far from what our organization has or ever will have. Your responses on …

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Plus Ca Change, Plus C'Est La Meme Chose: A Study In Accounting For Changing Price Levels In Germany And The Usa, Moyra J. M. Kedslie, N. M. A. Hussaen Mar 1990

Plus Ca Change, Plus C'Est La Meme Chose: A Study In Accounting For Changing Price Levels In Germany And The Usa, Moyra J. M. Kedslie, N. M. A. Hussaen

Accounting Historians Notebook

Prior to World War I, accountants and academics generally advocated the preparation of accounting statements based on an assumption of a stable monetary unit. During the war, the industrialised countries experienced moderate inflation but this was reasonably quickly controlled in the USA and the UK. However, post war inflation in Germany was not so rapidly controlled and revealed the shortcomings of accounts prepared under traditional assumptions. This stimulated several academics to consider ways in which this problem might be overcome, and their studies were to provide the foundations for later work on inflation accounting in the USA and the UK.

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Report Of The Editor Of Working Paper Series, Horace R. Givens Mar 1990

Report Of The Editor Of Working Paper Series, Horace R. Givens

Accounting Historians Notebook

No abstract provided.

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Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson Mar 1990

Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson

Accounting Historians Notebook

The Springfield armory was the largest and among the most important prototypes of the modern factory establishment, and its accounting controls were the most sophisticated in use before the 1840's (Chandler, 1977). Until that time, the armory's accounting system did not integrate piece-rate accounting and a clock-regulated workday into prespecified norms of output. Hoskin & Macve (1988) have argued that accounting was unable to establish norms, increase labor productivity, and thus attain its full disciplinary power until a West Point managerial component was established in the 1840's. They then called for further discourse to verify or refute this contention.

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Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher Mar 1990

Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher

Accounting Historians Notebook

A corporate annual report has a wider purpose than the mere communication of financial information. The report is a public relations tool to sell the firm to interested readers. The firm's story is told using the traditional methods financial statements, notes, management letter, and auditor's report. But sooner or later, the firm adopts the use of pictures and narrative captions to aid in the telling of its story. This study examined the first use of photos by 14 large corporations. The average year of first usage was 1947. In most cases, companies evolved slowly into the use of pictures, but …

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Practicing Cpa, Vol. 14 No. 3, March 1990, American Institute Of Certified Public Accountants (Aicpa) Mar 1990

Practicing Cpa, Vol. 14 No. 3, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians Mar 1990

Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Affiliation With The Iaaer, Academy Of Accounting Historians Mar 1990

Affiliation With The Iaaer, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino Mar 1990

President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.

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Saga Of A Freedom Of Information Act Search, Dale L. Flesher, Tonya K. Flesher, Jeanni Atkins Mar 1990

Saga Of A Freedom Of Information Act Search, Dale L. Flesher, Tonya K. Flesher, Jeanni Atkins

Accounting Historians Notebook

Locating and gathering research materials may be the most difficult aspect of conducting historical accounting research studies. One must dig for archival materials in any fertile ground. An important source of data may often be overlooked by historical researchers due to the perceived difficulties of dealing with the bureaucracy of the federal government. The Freedom of Information Act (FOIA) provides a vital source of inquiry on many subject areas once the tricks of dealing with government agencies can be mastered.

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Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop Mar 1990

Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.

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Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson Mar 1990

Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson

Accounting Historians Notebook

In this paper there are four research issues. First, the developments that led to the institution of the first CPA Exam are identified. Second, the evolution of the earliest state CPA Examinations into the "uniform" CPA Examination is investigated. Third, the early CPA Exams are compared to the current exams as a way of illustrating the impact that these first exams have had, and continue to have, on modern exams. Last, in a very subjective way, the rigor of the early examinations is compared to "modern" examinations in an attempt to draw conclusions about the relative difficulty of the old …

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Primer On Oral History, Marilynn Collins, Robert Bloom Mar 1990

Primer On Oral History, Marilynn Collins, Robert Bloom

Accounting Historians Notebook

The purpose of this paper is to present "oral history" as a means of doing research on accounting history. As a research tool, oral history can be used to supplement and clarify the written record. It has scarcely been used in accounting history despite its great potential for illuminating past events and circumstances. We take the position that interviews of the principal participants in professional accounting standard-setting and practice by academic accountants can serve a valuable objective, for example, in terms of explaining how a particular accounting standard was developed. Additionally, such interviews can have the effect of alleviating the …

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Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts Mar 1990

Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

The Accounting History Research Center (AHRC) hosted the fourth in the series of the Charles Waldo Haskins Accounting History Seminars at the Hilton Hotel in Atlanta, Georgia on December 1 and 2, 1989. Thirteen papers were presented at the seminar. In addition, presentations were made by Eugene H. Flegm at the seminar luncheon and Wil Schwotzer at the seminar dinner. Comments by Messrs. Flegm and Schwotzer are summarized earlier in this issue of The Notebook.

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Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians Mar 1990

Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Exploratory Story Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang Mar 1990

Exploratory Story Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang

Accounting Historians Notebook

Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. We cannot make generalizations about the extent or role of empirics in the development of accounting thought. This lack of knowledge may be imposing unnecessary bounds on our understanding of how accounting literature has developed. This study has the very modest primary goal of determining if an empirical literature existed prior to 1950 that was extensive enough and substantive enough to have influenced the development of accounting thought. A secondary goal is to make some general comparisons …

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Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin Jan 1990

Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin

Accounting Historians Journal

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.

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Planner, Volume 4, Number 5, December/January 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Planner, Volume 4, Number 5, December/January 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson Jan 1990

Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson

Accounting Historians Journal

The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.

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Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni Jan 1990

Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni

Accounting Historians Journal

A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by some seventy-five years. This classified balance of accounts, together with extensive supplementary notes accompanying it, may be said to represent the earliest manifestation of financial reporting.

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Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson Jan 1990

Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson

Accounting Historians Journal

The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory management did not integrate piece-rate accounting and a clock-regulated workday to produce prespecified norms of output. Hoskin & Macve [1988] have recently suggested that the armory's accounting controls were unable to attain disciplinary power over labor and increase labor productivity until a West Point trained managerial component had been established at the armory after 1840. They called for a reexamination of …

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Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell Jan 1990

Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell

Accounting Historians Journal

The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were …

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