Business Commons^™

Purchased Goodwill Should Not Be Reported As An Asset: An Advocacy For Equity Adjustment, Wayne Higley, Connie Rasmussen

Woman C.P.A.

No abstract provided.

Reports By Voluntary Health And Welfare Agencies: What Do Accountants Think Of Them?, Ruthie G. Reynolds

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 45, Number 2, April 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

New Workplace Techniques: Can They Benefit Your Firm?, Carole B. Cheatham

Woman C.P.A.

No abstract provided.

Communication Between Predecessor And Successor Accountants: Ssars No. 4, Richard A. Scott

Woman C.P.A.

No abstract provided.

The Midwest Quarterly; Vol. 24 No. 3, William F. Smith Jr., Walter S. G. Kohn, Sanford Pinkser, David M. Cicotello, Carol A. Martin, James F. Maxfield, Jack Flavin, Greg Kuzma, Thomas P. Lynch, Tom Hansen, James E. Gilbert, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue. . .

WILLIAM F. SMITH, JR., reveals the depth of meaning, both for students of the American Indian and for those seeking better to know the human personality, in the historical novel, Seven Arrows. Now Chairman of the English Department at Saginaw Valley State College in Michigan, Smith has published extensively on topics dealing with American Indian literature.

Joining the parliamentary and the presidential types of democratic government, according to WALTERS. G. KOHN, is a new, French model, the "presidential prerogative system." Author of many articles on politics in Liechtenstein and the rest of Western Europe, Kohn …

No. 101 1983 April

International Journal for Business Education

SIEC Historical Documents

Organization Theory And The Teaching Of Administrative Law, Peter H. Schuck

Journal of Legal Education

No abstract provided.

Mirrored Ambivalence: A Sometimes Curmudgeonly Comment On The Relationship Between Organization Theory And Administrative Law, Jerry L. Mashaw

Journal of Legal Education

No abstract provided.

Unusual Audit Reports, Tonya K. Flesher

Accounting Historians Notebook

How many modern-clay auditors would be willing to sign these audit reports?

Accounting Historians Journal: Statistics Relating To Manuscripts Submitted During The Period January 1, 1981 - December 21, 1981, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 1983, Vol. 6, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

History Of Auditors' Independence In The U.S., Edward Wayne Younkins

Accounting Historians Notebook

Independence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character.

Five-Foot Accounting Shelf, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

Early pioneers of the accounting profession devoted much of their energy toward two goals: legal recognition as a profession and a professional education for its members. During the first twenty years of this century, significant progress was made in achieving legal recognition, but the question of professional education continued to be a perplexing problem. The question continued to be posed: What knowledge is needed to prepare a person to enter the profession of accountancy? This paper is a review of some early efforts to answer the question and one effort in particular: the five-foot accounting shelf.

Accounting History Research Center, Norman X. Dressel

Accounting Historians Notebook

During the 1981 business meeting of The Academy held in Chicago, Gary Previts outlined a proposal for obtaining a permanent facility that could serve as a center for research in accounting history. There was general agreement that such a facility would be desirable.

Big Contest Number Two, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.

Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher

Accounting Historians Notebook

Dr. S. Paul Garner, a life member of the Academy of Accounting Historians, has a hobby that most people only dream about: traveling to accounting-related meetings throughout the world. At the age of 71, Paul is nowhere near ending his travels. This year he plans to visit Brazil, Chile and Peru. In fact, if accounting history is being discussed at a meeting anywhere in the world, Dr. Garner will probably be in attendance.

Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.

History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Academy Life Members, Academy Of Accounting Historians

Accounting Historians Notebook

The by-laws of The Academy permit two classes of membership: regular and life. They stipulate that "Scholars of distinction in accounting history may be designated life members. Selection of such members shall be made by a committee of members and Trustees appointed by the President of The Academy and its recommendations shall be subject to approval by the Board of Trustees.

Critique On Washington School Of Accountancy, James W. Jones

Accounting Historians Notebook

As historians we should be aware of theories, ideas, experiments, and applications and should seek out and record matters pertaining to the profession of accountancy. There were many, many schools, academies, institutes and colleges which were teaching bookkeeping and accounting decades before the Washington School of Accountancy. This article will endeavor to touch the tip of the iceberg.

American Archivist - A Review Article, Dale L. Flesher

Accounting Historians Notebook

The Summer, 1982, issue of The American Archivist magazine was a special issue devoted to business archives. Because of the importance of business archives to accounting historians, we thought it would be informative to review the articles which appeared in that special issue. Accounting historians may want to inform the archivists with whom they are familiar about the importance of this special issue.

Letters, Judy Jo Baiamonte, John M. Strefeler

Woman C.P.A.

No abstract provided.

Searching For Accounting Paradigms, M. W. E. Glautier

Accounting Historians Journal

The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.

Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson

Accounting Historians Journal

The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.

Description Of A Baltimore Merchant's Journal, James W. Jones

Accounting Historians Journal

The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.

Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker

Accounting Historians Journal

In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.

Editorial, Edward N. Coffman

Accounting Historians Journal

Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.

Antecedents Of The Income Tax In Colonial America, Robert M. Kozub

Accounting Historians Journal

One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.