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Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1983, Accounting and Business Research, spring 1983, and Accounting and Finance May 1983. Also included are the Application for membership.

Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Editor's Notes: Give Us This Day Our Reparation, Constance T. Barcelona

Woman C.P.A.

No abstract provided.

Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon

Woman C.P.A.

No abstract provided.

Auditing Standards: Reflective Or Prospective, Robert Hill, M. Zafar Iqbal

Woman C.P.A.

No abstract provided.

Theory & Practice: “The Establishment” An Update, Florence Haggis, James I. Konkel

Woman C.P.A.

No abstract provided.

Reviews: Reading Notes & Quotes, Jewell Lewis Shane

Woman C.P.A.

No abstract provided.

Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue

Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray

Woman C.P.A.

No abstract provided.

Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb

Accounting Historians Journal

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.

Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito

Accounting Historians Journal

The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.

Sas 39: A Pragmatic Approach, Karen L. Hooks, Gerald H. Lander, Stephen S. Walker

Woman C.P.A.

No abstract provided.

Former Editor Of The Woman Cpa Receives Awscpa's Public Service Award, American Woman's Society Of Certified Public Accountants

Woman C.P.A.

No abstract provided.

Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.

Nonbusiness Organizations Project: Progress, Obstacles, And Review, Ronald L. Madison

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 45, Number 1, January 1983, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Accountant-Historians Of The Incas, John A. Yeakel

Accounting Historians Journal

The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.

Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis

Accounting Historians Journal

Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.

Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt

Accounting Historians Journal

The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.

Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …

Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …

Vedic Partnership Rules, N. Choudhury

Accounting Historians Journal

The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.

Early Debate On Financial And Physical Capital, T. A. Lee

Accounting Historians Journal

This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.

Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates.

Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry

Accounting Historians Journal

Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …

Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen

Accounting Historians Journal

The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …

Accounting In The Early Years Of The East India Company, Vahe Baladouni

Accounting Historians Journal

Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.

Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster

The Midwest Quarterly; Vol. 24 No. 2, Robert M. Kahn, H. Roger Grant, James Fulcher, Roy Lechtreck, Charles E. Wynes, Narasingha Prosad Sil, Robert Dana, Michael Burns, Gibbons Ruark, Michael J. Kelly, V. J. Emmett Jr., Therese M. Jones, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue . . .

BRUCE DANIEL joins The Midwest Quarterly as the new Book Review Editor and replaces Michael Connaughton who, after valiant service to Pittsburg State University and to this journal, has moved on to St. Cloud University in Minnesota. Bruce Daniel is professor of physics and director of the Kelce Planetarium at Pittsburg State. He studied music at the University of Missouri at Kansas City, taught violin in Kansas City, and served nine years as concertmaster of the university symphony. He holds a B.S. degree in engineering physics, M.S. in radiation biophysics, and Ph.D. in physics …

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents