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Full-Text Articles in Business

Practicing Cpa, Vol. 24 No. 2, February 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Practicing Cpa, Vol. 24 No. 2, February 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, February/March 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Members In Government, February/March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Members In Medium Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Members In Large Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Members In Small Local Public Accounting Firms, February/March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc.: First Online Tax Preparation Site To Receive Seal Of Assurance In U.S., American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc.: First Online Tax Preparation Site To Receive Seal Of Assurance In U.S., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards Jan 2000

Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards

Accounting Historians Journal

In the early 1990s, there emerged a growing view, popularized through the pages of important research journals such as Accounting, Organizations and Society and Critical Perspectives on Accounting, that traditional historical accounting research was in some senses inferior to the new accounting history. The term new accounting history encompassed a number of methodologies designed to produce what has become known as critical accounting history. Among these methodologies, the work of Foucauldians, particularly that of Professors Hoskin and Macve, focuses on areas of particular interest to ourselves. We address their literature in some of our work for the follow­ing interrelated reasons. …


Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig Jan 2000

Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig

Accounting Historians Journal

No abstract provided.


Acsec Update, Volume 4, Number 2 January 2000, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Acsec Update, Volume 4, Number 2 January 2000, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Practicing Cpa, Vol. 24 No. 1, January 2000, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Practicing Cpa, Vol. 24 No. 1, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 2000 Summer, American Institute Of Certified Public Accountants Jan 2000

Cpa Expert 2000 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter Readership Survey, January 2000, American Institute Of Certified Public Accountants. Market Research Team Jan 2000

Cpa Letter Readership Survey, January 2000, American Institute Of Certified Public Accountants. Market Research Team

Newsletters

No abstract provided.


Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson Jan 2000

Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson

Accounting Historians Journal

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclo­sure practice. This paper represents a study of the annual report information made publicly available by one of America's first rail­roads, and one of the first …


Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson Jan 2000

Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson

Accounting Historians Journal

This study documents changes that took place in The Ac­counting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writ­ten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finan­cial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …


Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve Jan 2000

Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve

Accounting Historians Journal

In attempting to understand the genesis and scope of mod­ern cost and management accounting systems, accounting histori­ans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century develop­ments in the U.K. and U.S. through new evidence, new interpreta­tion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management ac­counting as articulating a new kind of expert disciplinary knowl­edge, as well as exercising a disciplinary power, in the construc­tion of a new human accountability. However, this disciplinary view has been challenged by more …


Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians Jan 2000

Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson Jan 2000

Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson

Accounting Historians Journal

Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …


Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 2000

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook Jan 2000

Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook

Accounting Historians Journal

For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.


Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves Jan 2000

Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves

Accounting Historians Journal

For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.


Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians Jan 2000

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians Jan 2000

Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue] Jan 2000

Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.


Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson Jan 2000

Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson

Accounting Historians Journal

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …


Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg Jan 2000

Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg

Accounting Historians Journal

Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.


[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians Jan 2000

[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.


Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants Jan 2000

Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Practice Alert 2000-1: Accounting For Certain Equity Transactions; Members In Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 2000

Practice Alert 2000-1: Accounting For Certain Equity Transactions; Members In Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.