Business Commons^™

Changes For Women: Is The Trend Toward Equality An Illusion?, Jacob B. Paperman, Wendy Aumiller

Woman C.P.A.

No abstract provided.

Changes In Price-Levels: Are Accounting Restatements Worth The Cost?, James R. Pinkert, Imogene A. Posey

Woman C.P.A.

No abstract provided.

Electronic Data Processing Data: Retention Considerations For Computer Installations, Elise G. Jancura

Woman C.P.A.

No abstract provided.

Reviews - Writings In Accounting, Author Unknown

Woman C.P.A.

No abstract provided.

Book Reviews [1978, Vol. 5, No. 2], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: David Hackett Fischer, Historians' Fallacies Reviewed by Orace Johnson; Kapadia, G. P., History of the Accountancy Profession in India Reviewed by Cadambi A. Srinivasan; Michael Chatfield, A History of Accounting Thought, Revised Edition Reviewed by Richard A. Scott; The Institute of Certified Public Accountants of Greece, The Institution of Public Accountants in Ancient Greece Reviewed by Diana Flamholtz; Max Lion, Geschichtliche Betrachtungen zus Bilanztheorie bis zum AlIgemeinen deutschen Handelsgesetzbuch, Osaka Reviewed by Norlin G. Rueschhoff; lndex to Federal Tax Articles, edited by Gersham Goldstein in collaboration with Boris I. Bittker Reviewed by Gary L. Maydew.

Financial Statements: A Kaleidoscope Of Parts: The Disaggregation Of Enterprise Data, Clara C. Lelievre, Thomas W. Lelievre

Woman C.P.A.

No abstract provided.

Education, Carole Cheatham

Woman C.P.A.

No abstract provided.

Report From Munich: The Eleventh International Congress Of Accountants, Mary Burnet

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 40, Number 1, January 1978, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Outlay And Income, Charles E. Sprague

Accounting Historians Journal

This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.

Change To Lifo: Management Appraises The Results, Ruth Bullard

Woman C.P.A.

No abstract provided.

Auditing In The Athenian State Of The Golden Age (500-300 B.C.), George J. Costouros

Accounting Historians Journal

Accountability and control of state revenues and expenditures in the Athenian state of the Golden Age was achieved through the verification process by three board of state accountants, based on the accounting records of execution and related budgetary and other documents. More specifically, the purpose of this process was to (a) strengthen the integrity of the accounting system by providing additional controls in the management or state resources, (b) establish accountability against any public officials in charge of public funds, and (c) provide dependable reports to the people on the management of these funds. The three boards were the Council …

Book Reviews [1978, Vol. 5, No. 1], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor, History of Development of Accounting in Japan; Development and Perspective of Accounting in Our Country, Tokyo: Doyukan Reviewed by Torao Moteki; Written Contributions of Selected Accounting Practitioners, Vol. 7 : Ralph S. Johns, Reviewed by Dale L. Flesher; DR Scott, Theory of Accounts, Reviewed by Joseph R. Oliver; James C. Stewart, Pioneers of a Profession Reviewed by M. J. R. Gaffikin; Thomas …

Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz

Accounting Historians Journal

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.

Standard Costing And Scientific Management, Rosalie C. Hallbauer

Accounting Historians Journal

Many have suggested that scientific management had a direct influence on the development of standard costing. This paper examines the relationship between these concepts in broad terms. While it is concluded that no direct relationship exists between scientific management and standard costing, the existence of an indirect relationship is acknowledged. Scientific management does not require any specific type of accounting system and standard costing does not require a certain type of management organization to operate. However, certain reports developed for the scientifically managed enterprise, when added to the germs of standard costing that existed, expedited the evolution of standard costing.

Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton

Accounting Historians Journal

After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major accounting works, but the list doesn't include data regarding some of the translations mentioned in these reminiscences. Additional information is invited from readers who may be familiar with Paton's writing.

Management Accounting Literature: 1925 And 1975, Wilber Cary Haseman

Accounting Historians Journal

A comparative analysis of management accounting articles from the technical journals of the National Association of Accountants in each of the periods 1919 to 1925 and May to June 1975 discloses changes in the nature of the articles and of their authors.

Announcement [1978, Vol. 5, No. 1]; Guide For Submitting Manuscripts [1978, Vol. 5, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting History Classics Series, and Working Paper Series, plus table of contents for Accounting and Business Research, Winter 1977, and The Accounting Review, July, 1978 . Also included is an announcement for the 1978 Doctoral Dissertation Research Stipend by the Academy of Accounting Historians and Guide for submitting manuscripts.

Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

The Midwest Quarterly; Vol. 19 No. 2, Stephen L. Tanner, Steven T. Ryan, Sam B. Girgus, Emilio De Grazia, Homer H. Morris, Carrol L. Fry, Jared Stein, Charles Edward Eaton, Jonathan Gillespie, Steven Hind, Robert Holland, Philip Legler, Tomas O'Leary, Ronald Wallace, A. G. Sobin, Nance Van Winckel, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue . . .

STEPHEN L. TANNER, who discusses the challenge to the humanities presented by the current emphasis on quantitative measure, received his Ph. D. from the University of Wisconsin and teaches English at the University of Idaho. His articles, mostly on American literature, have appeared in numerous journals.

STEVEN T. RYAN, who assesses the importance of Kuhn's theory of scientific paradigms to our understanding of literary history and of contemporary literature, received his Ph. D. from the University of Utah and teaches English at Austin Peay State University in Tennessee.

SAM B. GIRGUS, who examines a …

Low Cost Fencing, Department Of Agriculture, Western Australia

Journal of the Department of Agriculture, Western Australia, Series 4

Fences with more wire and posts are not necessarily stronger.

Design using high tensile wire can save on materials and reduce costs.

Accountancy Education: A Younger Sister Comes Of Age, K. Fred Skousen

BYU Law Review

No abstract provided.

No. 90 1977 November

International Journal for Business Education

SIEC Historical Documents

Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Accounting In The Third World, Thomas W. Lelievre, Clara C. Lelievre

Woman C.P.A.

No abstract provided.

Development Of International Accounting Standards, Jan Giannini Brown

Woman C.P.A.

No abstract provided.

Education: Grade Inflation In Accounting?, Loudell O. Ellis

Woman C.P.A.

No abstract provided.

Electronic Data Processing: A Survey Of Electronic Funds Transfer Systems, Elise G. Jancura

Woman C.P.A.

No abstract provided.

External Audit — Does It Serve The Small Company?, Ollie S. Powers

Woman C.P.A.

No abstract provided.

Women In Accounting Education, Stanley Atkinson, Carole Cheatham, J. Larry Hagler, James H. Sellers

Woman C.P.A.

No abstract provided.