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- Accounting -- History -- Bibliography (4)
- Academy of Accounting Historians (3)
- Eugene H. (3)
- 1929- -- Portraits (2)
- Academy of Accounting Historians. Meeting (1989 : Atlanta (2)
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- Academy of Accounting Historians. Meeting (1990 : Toronto (2)
- Academy of Accounting Historians; Merino (2)
- Accounting -- Examinations (2)
- Barbara Dubis -- Portraits (2)
- Garner (2)
- Questions (2)
- 1751-1816. School for scandal; Taxation -- Humor; United States -- History -- Revolution (1)
- 1775-1783 -- Humor (1)
- 1908-1990; Sheldahl (1)
- 1929- -- Portraits; Previts (1)
- 1933- -- Portraits; Flegm (1)
- 1948- -- Portraits; Flesher (1)
- Academy of Accounting Historians. Education Committee; Accounting -- History -- Study and teaching (1)
- Academy of Accounting Historians. International Research Task Force (1)
- Academy of Accounting Historians. Working Paper Series; McMickle (1)
- Academy of Accounting Historians; International Association on Accounting Education and Research (1)
- Academy of Accounting Historians; Parker (1)
- Accounting -- Effect of inflation on -- Germany; Accounting -- Effect of inflation on -- United States; Kedslie (1)
- Accounting -- France -- History (1)
- Accounting -- History -- Study and teaching; Tinker (1)
- Accounting -- History --Bibliography (1)
- Accounting -- Philosophy; Durham (1)
- Accounting -- Research -- Methodology; Bibliographical citations -- Evaluation; Empiricism; Buckmaster (1)
- Accounting Heritage Association (Woodbridge (1)
- Barbara Dubis -- Portraits; Bryson (1)
Articles 1 - 30 of 49
Full-Text Articles in Business
Nature Of The Corporation, Kenneth S. Most
Nature Of The Corporation, Kenneth S. Most
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians
Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
In the Spring, 1990 issue of The Accounting Historians Notebook, 26 tentative key assumptions were listed. These assumptions were then circulated to these groups: (1) current trustees; (2) past trustees; and (3) some key members. I then ranked these assumptions in order of strongest agreement to disagreement (#15, #26, and #18). I think you will find the rankings quite informative and very helpful in understanding the workings of the Academy.
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Tales From Accounting Records!, Ernest Stevelinck
Tales From Accounting Records!, Ernest Stevelinck
Accounting Historians Notebook
The following items are submitted by Professor Ernest Stevelinck, the 1987 Hourglass Award recipient, from his story and translations to English from French accounting records dating in the early part of this century. Apologies are extended to the original chroniclers and Professor Stevelinck for the editorial licenses taken.
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa
Accounting Historians Notebook
The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …
History Workshop A Success, Academy Of Accounting Historians
History Workshop A Success, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Early Years Of Taxation In America, Judith E. Watanabe
Early Years Of Taxation In America, Judith E. Watanabe
Accounting Historians Notebook
This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.
Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop
Accounting Historians Notebook
No abstract provided.
Celebration Of Four Score Years, Academy Of Accounting Historians
Celebration Of Four Score Years, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace
Accounting Historians Notebook
The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees
Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees
Accounting Historians Notebook
The following discussion presents a combination of strategies, tactics, and particular activities of the Academy that are designed to move the Academy toward the accomplishment of its objectives. While many of the strategies, tactics, and activities may impact several objectives, they are, to the extent possible, identified with particular objectives.
Committee Reports, August 1990, Academy Of Accounting Historians
Committee Reports, August 1990, Academy Of Accounting Historians
Accounting Historians Notebook
The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians
Accounting Historians Notebook
With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino
Accounting Historians Notebook
No abstract provided.
Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians
Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker
Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Accounting Historians Notebook
Expressing a growing concern about the proliferation of accounting pronouncements issued by the Financial Accounting Standards Board (FASB) and the trend these pronouncements appear to be taking toward a more theoretical viewpoint, Gene Flegm was particularly critical of FAS Statements 94, 95, and 96. These deal with consolidation of majority-owned subsidiaries, statement of cash flows, and accounting for income taxes. While intended to correct accounting abuses, in his opinion these statements not only fail in their intent, but actually create opportunities for abuse by complicating an already complex reporting system and do nothing to increase the reliability of accounting information.
Accounting History Lessons From The Comer School, George N. Comer
Accounting History Lessons From The Comer School, George N. Comer
Accounting Historians Notebook
No abstract provided.
Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts
Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Notebook
The Accounting History Research Center (AHRC) hosted the fourth in the series of the Charles Waldo Haskins Accounting History Seminars at the Hilton Hotel in Atlanta, Georgia on December 1 and 2, 1989. Thirteen papers were presented at the seminar. In addition, presentations were made by Eugene H. Flegm at the seminar luncheon and Wil Schwotzer at the seminar dinner. Comments by Messrs. Flegm and Schwotzer are summarized earlier in this issue of The Notebook.
Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher
Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher
Accounting Historians Notebook
A corporate annual report has a wider purpose than the mere communication of financial information. The report is a public relations tool to sell the firm to interested readers. The firm's story is told using the traditional methods financial statements, notes, management letter, and auditor's report. But sooner or later, the firm adopts the use of pictures and narrative captions to aid in the telling of its story. This study examined the first use of photos by 14 large corporations. The average year of first usage was 1947. In most cases, companies evolved slowly into the use of pictures, but …
Primer On Oral History, Marilynn Collins, Robert Bloom
Primer On Oral History, Marilynn Collins, Robert Bloom
Accounting Historians Notebook
The purpose of this paper is to present "oral history" as a means of doing research on accounting history. As a research tool, oral history can be used to supplement and clarify the written record. It has scarcely been used in accounting history despite its great potential for illuminating past events and circumstances. We take the position that interviews of the principal participants in professional accounting standard-setting and practice by academic accountants can serve a valuable objective, for example, in terms of explaining how a particular accounting standard was developed. Additionally, such interviews can have the effect of alleviating the …
Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee
Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee
Accounting Historians Notebook
The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.
Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians
Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.
Report Of The International Research Task Force, Sarah Auman Reed
Report Of The International Research Task Force, Sarah Auman Reed
Accounting Historians Notebook
No abstract provided.
Report Of The Editor Of Working Paper Series, Horace R. Givens
Report Of The Editor Of Working Paper Series, Horace R. Givens
Accounting Historians Notebook
No abstract provided.
Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer
Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer
Accounting Historians Notebook
Proposed changes to the CPA exam and the resulting discussion and debate suggest the need to review the source and purposes of the exam. The State Board of Accountancy of each state has statutory responsibility for the preparation, administration, and grading of the CPA exam. All fifty-four Boards of Accountancy purchase the preparation and grading services of the American Institute of Certified Public Accountants, Board of Examiners. Thus, the Board of Examiners is the sole provider and designer of the CPA exam. The CPA exam, as a licensing exam, is intended to protect the public welfare by testing for minimal …
Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians
Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Accounting Historians Notebook
The Tax Reform Act of 1986 brought back the topic of the Natural Business Year in a shocking manner to accountants. The hard work of over seventy years was lost, as individuals and partnerships effectively lost the Natural Business Year alternative. This paper traces the proactive accounting development of the Natural Business Year concept to the reactive mode of the last three decades.