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Full-Text Articles in Business

Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians Mar 1980

Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians Mar 1980

Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians Mar 1980

History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner Mar 1980

Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner

Accounting Historians Notebook

The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …


Message From The President [1980, Vol. 3, No. 1], Richard P. Brief Mar 1980

Message From The President [1980, Vol. 3, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring) Mar 1980

Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Bruises And Carcass Damage, Temple Grandin Mar 1980

Bruises And Carcass Damage, Temple Grandin

International Journal for the Study of Animal Problems

Bruising and carcass damage is a major source of financial loss to slaughterhouses in the United States, approximately $46 million per annum. The absence of easily administered tests to determine where and/or when bruising occurs results in the slaughter plant absorbing carcass damage costs. Rough, abusive handling of livestock accounts for over half of all bruising. Injuries occur through overuse of persuaders, careless transport methods, and faulty equipment. Other elements relevant to carcass loss include branding cattle, abscesses, spreader and crippling injuries, sickness and death during extreme weather conditions, and carcass shrink. The 1979 regulations under the Humane Methods of …


Profile: Sue Wegenhoft Briscoe, Cpa, Author Unknown Jan 1980

Profile: Sue Wegenhoft Briscoe, Cpa, Author Unknown

Woman C.P.A.

No abstract provided.


Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter Jan 1980

Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter

Accounting Historians Journal

This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.


Peter Duff: Accountant And Educator, Horace R. Givens Jan 1980

Peter Duff: Accountant And Educator, Horace R. Givens

Accounting Historians Journal

Peter Duff, an accountant in Pittsburgh, was the author of several books on accounting and also the founder of a school for bookkeepers and accountants in 1840. The Duff school is significant because of its early beginnings and the fact that the school still operates today, having outlived many of its noted competitors


Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster Jan 1980

Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer Life-Records Reviewed by Vahe Baladouni; Tito Antoni, I Partitari Maiorchini del Lou dels Pisans Relativi al Commercio dei Pisani nelle Baleari (1304-1322 e 1353-1355) Reviewed by Alvero Martinelli; Costouros, George J. Accounting in the Golden Age of Greece: A Response to Socioeconomic Changes Reviewed by Frederic M. Stiner, Jr.; G. W. Dean and M. C. Wells, Editors, Current Cost Accounting: Identifying the …


Some Aspects Of Auditing Evolution In Canada, George J. Murphy Jan 1980

Some Aspects Of Auditing Evolution In Canada, George J. Murphy

Accounting Historians Journal

A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.


Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster Jan 1980

Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education in the Universities of Australia and New Zealand Reviewed by Charles W. Zwicker; Gary John Previts and Richard F. Taylor, Monograph #2: John Raymond Wildman, 1878-1938 Reviewed by Delmer P. Hylton; Henry Francis Stabler, George O. May: A Study of Selected Con- tributions to Accounting Thought Reviewed by Eugene C. Hassler; Issues in Accountability No. 3: The Great Canal that Linked Edinburgh, …


Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry Jan 1980

Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: A Technical and Business Revolution: American Woolens to 1832 by Elizabeth Hitz; The Financial Panic of 1857: Two Monetary Approaches to the Economic History of the United States, 1842-59 by Edmundo Olvera Acosta; An Historical Analysis of the Events Leading to the Establishment of the Investment Tax Credit and Its Modification Through June 30, 1977 by Clyde Lee Posey; Capital Formation and the Investment Tax Credit: An Empirical Study , by Haroldene Fowler Wunder; Social Responsibility: Organizational Policy Evaluative Criteria with California Savings and Loan Field Test Case Study ) by Dolores Ann Barsellotti; One University's Budget: …


Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown Jan 1980

Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981 and Accounting and Business Research, summer 1980. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.


Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue] Jan 1980

Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


Staff Turnover In Cpa Firms: A Problem Revisited, Anita I. Tyra Jan 1980

Staff Turnover In Cpa Firms: A Problem Revisited, Anita I. Tyra

Woman C.P.A.

No abstract provided.


Limitations On The Charitable Contribution Deduction: Individuals And Corporations After The 1978 Revenue Act, Caroline D. Strobel Jan 1980

Limitations On The Charitable Contribution Deduction: Individuals And Corporations After The 1978 Revenue Act, Caroline D. Strobel

Woman C.P.A.

No abstract provided.


International Accounting: Performance Evaluation In The German Democratic Republic Government, Not Management, Makes The Decisions Based On Profitability And Key Numbers, Ula K. Motekat Jan 1980

International Accounting: Performance Evaluation In The German Democratic Republic Government, Not Management, Makes The Decisions Based On Profitability And Key Numbers, Ula K. Motekat

Woman C.P.A.

No abstract provided.


Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher Jan 1980

Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher

Woman C.P.A.

No abstract provided.


Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan Jan 1980

Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan

Accounting Historians Journal

This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures is also made in order to investigate their sources and influences. It is concluded that Taylor was a pioneer in many aspects of cost accounting, but his most important contribution was the development of the managerial approach that paved the way for modern managerial accounting.


Budgetary Control In A Manufacturing Plant: The Problems And Plans For Improvement, Michael A. Novak Jan 1980

Budgetary Control In A Manufacturing Plant: The Problems And Plans For Improvement, Michael A. Novak

Woman C.P.A.

No abstract provided.


Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1980

Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Opinion: A Comment On College Recruiting And The “Older” Student, James W. Deitrick Jan 1980

Opinion: A Comment On College Recruiting And The “Older” Student, James W. Deitrick

Woman C.P.A.

No abstract provided.


New Irs Appeals Procedure, L. Howard Godfrey Jan 1980

New Irs Appeals Procedure, L. Howard Godfrey

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 42, Number 1, January 1980, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1980

Woman Cpa Volume 42, Number 1, January 1980, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Psychological Model Of The Budgetary Process, Mary T. Soulier Jan 1980

Psychological Model Of The Budgetary Process, Mary T. Soulier

Woman C.P.A.

No abstract provided.


Editor's Notes: We Accept The Challenge, Clara C. Lelievre Jan 1980

Editor's Notes: We Accept The Challenge, Clara C. Lelievre

Woman C.P.A.

No abstract provided.


Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry Jan 1980

Doctoral Research [1980, Vol. 7, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Investor Experience in Corporate Bonds, 1950-1974 by Robert James Hartl; Private External Borrowing: The Brazilian Experience by Alkimar Ribeiro Moura; The Politics of the Municipal Debt Structure in New York City by Sylvan Gary Feldstein; The Iranian Budgetary System and Patterns of Government Expenditures, 1960-1976 by Mohammed Reza Shahroodi; An Investigation Into Accountant-Client Privileged Communications in the Courtroom by George Stevenson Smith; The Nature and Extent of Auditor Liability to the Third Party in the Performance of the Audit Function During the Period 1972 Through 1976 by James Albert Kimbell, Jr.


New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts Jan 1980

New York School Of Accounts -- A Beginning, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that collegiate accounting training was the foundation on which to build the profession of public accountancy led to the establishment of the New York School of Accounts. The New York School of Accounts was a success though it operated for only one year. It illustrated a commitment to education and undoubtedly influenced the later development of university and college accounting programs.