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Full-Text Articles in Business

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee Dec 2020

Accounting Resource Center Manual, American Institute Of Certified Public Accountants.Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2019

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, June 15, 2019; Guide, American Institute Of Certified Public Accountants (Aicpa) Jun 2019

Preparation, Compilation, And Review Engagements, June 15, 2019; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit And Accounting Manual, June 1, 2019: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa) Jun 2019

Aicpa Audit And Accounting Manual, June 1, 2019: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Questions And Answers, As Of June 1, 2019, American Institute Of Certified Public Accountants (Aicpa) Jun 2019

Aicpa Technical Questions And Answers, As Of June 1, 2019, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2019, American Institute Of Certified Public Accountants (Aicpa) Apr 2019

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2019, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Stakeholder Theory, Robert A. Phillips, Jay B. Barney, R. Edward Freeman, Jeffrey S. Harrison Jan 2019

Stakeholder Theory, Robert A. Phillips, Jay B. Barney, R. Edward Freeman, Jeffrey S. Harrison

Management Faculty Publications

Though there is clearly a “family resemblance” to the work that is typically done under its bailiwick, stakeholder theory continues to resist precise circumscription. Like the organizations it attempts to understand, the boundaries of the theory remain contentious. While various attempts have been made to clearly define the parameters of stakeholder theory (i.e., Clarkson Center for Business Ethics, 1999; Donaldson & Preston, 1995; Freeman, et al., 2010; Jones & Wicks, 1999; Phillips, 2003; Phillips, Freeman & Wicks, 2003), none of these efforts has gained universal acceptance. The following, which combines ideas from a variety of well-known sources (Freeman, 1984; Freeman, …


Sustainable Wealth Creation: Applying Instrumental Stakeholder Theory To The Improvement Of Social Welfare, Thomas M. Jones, Jeffrey S. Harrison Jan 2019

Sustainable Wealth Creation: Applying Instrumental Stakeholder Theory To The Improvement Of Social Welfare, Thomas M. Jones, Jeffrey S. Harrison

Management Faculty Publications

This chapter briefly reviews core ideas and research results in the existing instrumental stakeholder theory (IST) literature and then applies the IST concept to the simultaneous pursuit of two objectives—advancing social welfare, the presumed goal of morally legitimate social systems in general, and preserving the key elements of shareholder wealth enhancement—the traditional goal of the corporation. In so doing, we expand the range of ethical approaches to IST beyond deontological principles (e.g., treat stakeholders fairly; be trustworthy in dealing with stakeholders) present in extant versions of IST, to a consequentialist focus (i.e., a utilitarian concern for “the greatest good for …


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2018

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, June 1, 2018; Guide, American Institute Of Certified Public Accountants (Aicpa) Jun 2018

Preparation, Compilation, And Review Engagements, June 1, 2018; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Technical Questions And Answers, As Of June 1, 2018, American Institute Of Certified Public Accountants (Aicpa) Jun 2018

Aicpa Technical Questions And Answers, As Of June 1, 2018, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual, June 1, 2018: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa) Jun 2018

Aicpa Audit And Accounting Manual, June 1, 2018: Nonauthoritative Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2018, American Institute Of Certified Public Accountants (Aicpa) Apr 2018

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2018, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2017

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2017; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa) Jun 2017

Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit And Accounting Manual, June 1, 2017: Practice Aid, American Institute Of Certified Public Accountants (Aicpa) Jun 2017

Aicpa Audit And Accounting Manual, June 1, 2017: Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa) Jun 2017

Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2017, American Institute Of Certified Public Accountants (Aicpa) Apr 2017

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, April 30, 2017, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Defined Contribution Retirement Plans, February 28, 2017 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa) Feb 2017

Defined Contribution Retirement Plans, February 28, 2017 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa) Oct 2016

Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2016

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Technical Questions And Answers, As Of June 1, 2016, American Institute Of Certified Public Accountants (Aicpa) Jun 2016

Aicpa Technical Questions And Answers, As Of June 1, 2016, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa) Apr 2016

Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2016, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, March 1, 2016, American Institute Of Certified Public Accountants (Aicpa) Mar 2016

Preparation, Compilation, And Review Engagements, March 1, 2016, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jul 2015

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Technical Questions And Answers, As Of June 1, 2015, American Institute Of Certified Public Accountants (Aicpa) Jun 2015

Aicpa Technical Questions And Answers, As Of June 1, 2015, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual, June 1, 2015: Nonauthoritative Technical Practice Aids, American Institute Of Certified Public Accountants (Aicpa) Jun 2015

Aicpa Audit And Accounting Manual, June 1, 2015: Nonauthoritative Technical Practice Aids, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa) Apr 2015

Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa) Mar 2015

Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa) Jan 2015

Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.