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Articles 1 - 30 of 41
Full-Text Articles in Business
Accounting For The Operations Of A Turn-Of-The-Century School District, John S. Ribezzo
Accounting For The Operations Of A Turn-Of-The-Century School District, John S. Ribezzo
Accounting Historians Notebook
For a number of years I have been interested in the local history of the state of Rhode Island. Over that time I have collected many books, pamphlets, and other sources of information. Upon browsing one day in a used bookstore, I came upon some papers. To my surprise and delight, this material included several reports by the Trustee of School District Number Fifteen in the town of Johnston, Rhode Island. The reports, which I purchased at a reasonable price, were for the fiscal years ended April 29, 1891, 1892, and 1895. I also remembered that I had, at one …
Message From The President [1989, Vol. 12, No. 2], Eugene H. Flegm
Message From The President [1989, Vol. 12, No. 2], Eugene H. Flegm
Accounting Historians Notebook
No abstract provided.
Evolution Of Inflation Accounting In The U.S., Marilyn A. Waldron, John E. Shaver, Charles E. Jordan
Evolution Of Inflation Accounting In The U.S., Marilyn A. Waldron, John E. Shaver, Charles E. Jordan
Accounting Historians Notebook
This article presents a discussion of the development of the need for inflation accounting, the history of official pronouncements addressing inflation accounting, and a summary of research studies dealing with reporting the effects of changing prices. Not only does this analysis reveal the continuity, depth, and complexity of the issues facing the FASB, but it also facilitates an understanding of how and why the FASB determined that presentation of supplmentary price-level adjusted information should be voluntary.
Life Membership Awarded To Professor Louis Goldberg, Academy Of Accounting Historians
Life Membership Awarded To Professor Louis Goldberg, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Report From Accounting Research Center, Alfred Robert Roberts, Elliott L. Slocum
Report From Accounting Research Center, Alfred Robert Roberts, Elliott L. Slocum
Accounting Historians Notebook
No abstract provided.
Whittred Wins Hourglass Award, Academy Of Accounting Historians
Whittred Wins Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Three Hundredth Anniversary Of Rigisches Rechenbuch By Johann Wolck, Anna Szchita, Alicija Jaruga
Three Hundredth Anniversary Of Rigisches Rechenbuch By Johann Wolck, Anna Szchita, Alicija Jaruga
Accounting Historians Notebook
Despite the handbooks on accounting and merchant arithmetics edited in Gdansk, many manuals in this field of foreign origin were used. One of them was a book by Johann Wolck entitled Rigisches Rechenbuch worinnen nach der neusten und besten Art... (the real principles of accounting as a noble art of bookkeeping) edited in George Matthias Noller's printing house in Riga in 1687.
New Journal Editors, Academy Of Accounting Historians
New Journal Editors, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Minutes Of August Trustee's Meeting [1989]; Great Books In Accounting; Minutes Of Annual Business Meeting [1989]; Report Of The Accounting History Education Committee, Ashton C. Bishop, Vahe Baladouni
Minutes Of August Trustee's Meeting [1989]; Great Books In Accounting; Minutes Of Annual Business Meeting [1989]; Report Of The Accounting History Education Committee, Ashton C. Bishop, Vahe Baladouni
Accounting Historians Notebook
No abstract provided.
Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan
Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan
Accounting Historians Notebook
In this writer's career paths, two centers of accounting education stand out for reminiscing: the bay area California schools at Stanford and Berkeley; and the Chicago area schools at the University of Chicago and Northwestern. Included in each reference are the accounting greats who were active as professional practitioners in the region. This small group of individuals and the places in which they labored must be said to have contributed significantly and selflessly to the status, prestige, and public esteem of accountants and accounting in their time. Like others before, during, and since their time, this group deserves to be …
Contributions To The Tax Research Center, Academy Of Accounting Historians
Contributions To The Tax Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Report Of The Accounting History Research Methodology Committee, Lee D. (Lee David) Parker
Report Of The Accounting History Research Methodology Committee, Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Historical Contributions Of Chinese Accounting (Or R-P=E-B), Guo Daoyang
Historical Contributions Of Chinese Accounting (Or R-P=E-B), Guo Daoyang
Accounting Historians Notebook
Chinese accounting has had a long history. In ancient times it was far better developed than accounting in the Western world. The history of Chinese accounting should be known by accounting historians of the West. Both Eastern and Western accounting historians then should search for cross-cultural contacts through the centuries. It may well be that governmental accounting in the West may be improved by the West studying the much longer and much richer heritage of governmental accounting in China.
Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp
Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp
Accounting Historians Notebook
No abstract provided.
Fable Of Efficiency, Ernest Stevelinck
Fable Of Efficiency, Ernest Stevelinck
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1989, Vol. 12, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
History In Print [1989, Vol. 12, No. 2], Academy Of Accounting Historians
History In Print [1989, Vol. 12, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Memorial: The Late Emeritus Professor Kojima (1912-1989); Late Emeritus Professor Kojima (1912-1989), Academy Of Accounting Historians
Memorial: The Late Emeritus Professor Kojima (1912-1989); Late Emeritus Professor Kojima (1912-1989), Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Dr. Samuel Johnson And Accounting, Peter G. Boys
Dr. Samuel Johnson And Accounting, Peter G. Boys
Accounting Historians Notebook
Johnson's knowledge of, and interest in, accounting may well have stemmed from his high regard for arithmetic. In several letters to Hester Maria Thrale and Sophia Thrale (daughters of Henry Thrale, Brewer and M.P. for Southwark), Johnson emphasized the importance of this subject. Many of the letters were repetitive, but the following extracts from April and July 1783, when Hester and Sophia were 18 and 12 years old respectively, present the flavor of his views.
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Montgomery On Income Tax, Alfred Robert Roberts
Montgomery On Income Tax, Alfred Robert Roberts
Accounting Historians Notebook
The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery's arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly …
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Accounting Historians Notebook
The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Accounting Historians Notebook
A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Accounting Historians Notebook
The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.)
Evolution Of The American Taxation Association, D. Larry Crumbley
Evolution Of The American Taxation Association, D. Larry Crumbley
Accounting Historians Notebook
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, December 2, 1988
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
Accounting Historians Notebook
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Accounting Historians Notebook
No abstract provided.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Notebook
No abstract provided.
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Donations To Accounting History Research Center, Academy Of Accounting Historians
Donations To Accounting History Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.