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Full-Text Articles in Business

Creating An Accounting Culture In The Classroom, David R. Koeppen Jan 1990

Creating An Accounting Culture In The Classroom, David R. Koeppen

Accounting Historians Journal

Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly rule-oriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the …

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Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians Jan 1990

Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar Jones (editor), The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse Reviewed by Michael J. Mepham; Marvin Kitman, George Washington's Expense Account Reviewed by James H. Potts; Charles Kohler, Five Years Hard! Memoirs of an Articled Clerk 1928-1933 Reviewed by John Freear; George J. Murphy, The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 Reviewed by John …

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Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians Jan 1990

Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research spring 1990, Accounting and Finance May 1990, The Accounting Review April 1990, Contemporary Accounting Research fall 1989, Accounting, Auditing and Accountability Journal 1990 Vol. 3, no.1

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Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld Jan 1990

Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld

Accounting Historians Journal

During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of true cost, resulting in a highly developed system that had a major impact on other European countries. The major difference between the German developments and those in the USA is the separation of cost (consumption/utilization of physical resources) from expenses. After WWII, interest centered on cost theory based on limitational rather than substitutional production functions. Gutenberg demonstrated various cost adaptation patterns as managements responded to output changes and …

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Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas Jan 1990

Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas

Accounting Historians Journal

Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course …

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Reviews [1990, Vol. 17, No. 2], Patti A. Mills Jan 1990

Reviews [1990, Vol. 17, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischman

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Panel Discussion On "The Impact Of Mergers Of Accounting Firms On The Auditing Profession", Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Killmer, Julia A. Lelik Jan 1990

Panel Discussion On "The Impact Of Mergers Of Accounting Firms On The Auditing Profession", Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Killmer, Julia A. Lelik

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Practicing Cpa, Vol. 14 No. 1, January 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Practicing Cpa, Vol. 14 No. 1, January 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Bulletin, January 1990, American Institute For Computer Sciences Jan 1990

Cpa Client Bulletin, January 1990, American Institute For Computer Sciences

Newsletters

No abstract provided.

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Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair Jan 1990

Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix Jan 1990

Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Discussant's Response To "With Firmness In The Right", Theodore F. Bluey Jan 1990

Discussant's Response To "With Firmness In The Right", Theodore F. Bluey

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Washington Report, Vol. 18 No.42, January 1, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.42, January 1, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Local Governmental Accounting Trends & Techniques 1990, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Deborah A. Koebele Jan 1990

Local Governmental Accounting Trends & Techniques 1990, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Deborah A. Koebele

Accounting Trends and Techniques

No abstract provided.

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Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh Jan 1990

Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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Cpa Letter, 1990, American Institute Of Certified Public Accountants Jan 1990

Cpa Letter, 1990, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The statements revised are: auditor's consideration of an entity's ability to continue as a going concern, reports on audited financial statements, part of audit performed by other independent auditors.

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Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians Jan 1990

Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990

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What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson Jan 1990

What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson

Accounting Historians Journal

Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.

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World War Ii Cost Accounting Assignment, Dixon Fagerberg Jan 1990

World War Ii Cost Accounting Assignment, Dixon Fagerberg

Accounting Historians Journal

This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.

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Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers Jan 1990

Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers

Accounting Historians Journal

This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and …

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Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni Jan 1990

Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni

Accounting Historians Journal

Charles Lamb (1775-1834), English author, who became famous for his informal, personal essays and literary criticism, is presented here in his vocational role as accounting clerk. Lambs long years of experience in and out of Londons counting-houses permitted him to capture the early nineteenth-century business and accounting life in some of his renowned essays and letters to friends. His unique wit, humor, and warm humanity bring to life one of the most interesting periods in accounting history.

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1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren Jan 1990

1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren

Accounting Historians Journal

Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business)

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Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins Jan 1990

Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins

Accounting Historians Journal

There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive …

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Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

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