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 9421 - 9450 of 17243

Full-Text Articles in Business

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler

Accounting Historians Journal

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O'Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean …


Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb Jan 1984

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.


Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Die Muenzpraegung des Kaisers Nerva by E. Szaivert; The Economics of Food Production on Roman Imperial Estates in North Africa by Dennis Patrick Kehoe; A Retreat from the Wilderness: Pattern in the Domestic Environments of Southeastern New England, 1630-1730 by Robert Blair St. George; The Workman's Fate. The Scanty Bread. Living Conditions of the Workers at Baaseland/Naes Ironworks 1725-1807 by I. Floystad; The Intensification of Community, Society, and Economy in Seventeenth- and Eighteenth-Century Gloucestershire (University of New South Wales by David Peter Rollison; The Mills of Manayunk: Early Industrialization and Social Conflict in the Philadelphia Region, 1787-1837 …


Pension Accounting Myth, Mary S. Stone Jan 1984

Pension Accounting Myth, Mary S. Stone

Accounting Historians Journal

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.


Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey Jan 1984

Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey

Accounting Historians Journal

A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.


Roots Of Accounting, G. A. Swanson Jan 1984

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.


Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of …


Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue] Jan 1984

Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann Jan 1984

Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann

Accounting Historians Journal

This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.


Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians Jan 1984

Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1984, Accounting and Business Research, summer 1983, and Accounting and Finance Nov. 1983. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.


Discussant's Response To Let's Change Gaas!!! ???*&#@, William L. Felix Jan 1984

Discussant's Response To Let's Change Gaas!!! ???*&#@, William L. Felix

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To The Origins And Development Of Materiality As An Auditing Concept, Lauren Kelly Jan 1984

Discussant's Response To The Origins And Development Of Materiality As An Auditing Concept, Lauren Kelly

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Case For The Unstructured Audit Approach, Jerry D. Sullivan Jan 1984

Case For The Unstructured Audit Approach, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Cpa Letter, 1984, American Institute Of Certified Public Accountants Jan 1984

Cpa Letter, 1984, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.45, January 2, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.45, January 2, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.46, January 9, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.46, January 9, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.47, January 16, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.47, January 16, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.49, January 30, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.49, January 30, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.50, February 6 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.50, February 6 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.51, February 13 1983, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.51, February 13 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.52, February 20 1983, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.52, February 20 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.1, February 27, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.1, February 27, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.10, April 30, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.10, April 30, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.11, May 7, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.11, May 7, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.14, May 28, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.14, May 28, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.15, June 4, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.15, June 4, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.16, June 11, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.16, June 11, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.20, July 9, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.20, July 9, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.25, August 13, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.25, August 13, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.26, August 20, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.26, August 20, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.