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Articles 1 - 30 of 120
Full-Text Articles in Business
Agribusiness, The Environment And Sustainable Economic Growth In Nigeria., G. E. Ukpong Dr,, G. O. Evbuomwan, E. U. Ukeke, F. O. Afemo
Agribusiness, The Environment And Sustainable Economic Growth In Nigeria., G. E. Ukpong Dr,, G. O. Evbuomwan, E. U. Ukeke, F. O. Afemo
Bullion
The paper reviewed the performance of agribusiness in Nigeria in recent years and some major environmental problems which affected it, with a view to making some suggestions capable of fostering sustainable environment and growth of agribusiness in the interest of all economic agents.
Early Challenge To The Accountant Stereotype? The Accountant As Hero In Late Victorian Romantic Fiction, Stephen P. Walker
Early Challenge To The Accountant Stereotype? The Accountant As Hero In Late Victorian Romantic Fiction, Stephen P. Walker
Accounting Historians Notebook
Recently, increasing attention has been focused on how conventionalised images of the accountant were created (Bougen, 1994). As the recent contribution to the Notebook by Boys (1994) reveals, previous to the dominance of the visual media (Beard, 1994), a potentially fruitful source of evidence of stereotyped representations of accountants is the novel. The Accountant by F.H. Mel (1894), is a rare instance of a work of romantic fiction which had as its central character an accountant.
Academy Administrative Office Located At Alabama, Academy Of Accounting Historians
Academy Administrative Office Located At Alabama, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians has established its administrative office in the Garner Center for Current Accounting Issues in the Culverhouse School of Accountancy at the University of Alabama. Dr. William D. Samson, Roddy-Garner Professor, will assume the duties of Academy secretary as of January 1, 1996, and will perform the administrative functions for the Academy. Establishment of a permanent home for the Academy's administration office will be of great benefit to its members.
History Papers Presented At The Aaa, Academy Of Accounting Historians
History Papers Presented At The Aaa, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Esteve Receives The Hourglass Award, Academy Of Accounting Historians
Esteve Receives The Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
Esteban Hernandez Esteve, Bank of Spain, has received The Academy of Accounting Historians' Hourglass Award for 1995. President Maureen Berry presented the Award to Mr. Hernandez Esteve on November 3, 1995, at the Academy research conference in Urbana, Illinois. This is the second Hourglass Award received by Mr. Hernandez Esteve as he also received the Award in 1984 for his Contributions to the Study of Spanish Accounting History. He now shares the honor with Basil S. Yamey of having received the Award twice.
Disorder And Harmony: Contributions Of 20th Century Accounting: 7th World Congress Of Accounting Historians, Academy Of Accounting Historians
Disorder And Harmony: Contributions Of 20th Century Accounting: 7th World Congress Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Firms Histories In Teaching Auditing And Financial Accounting, Daniel T. Simon
Accounting Firms Histories In Teaching Auditing And Financial Accounting, Daniel T. Simon
Accounting Historians Notebook
This article does not attempt to provide a complete remedy for the lack of historical awareness of accounting history by either students or professors. Instead it provides a few pedagogical examples of how the history of accounting can be incorporated into conventional lectures on financial accounting and auditing in a way that will both introduce students to a historical perspective on accounting and contribute to an improved understanding of the basic subject matter. A rich source of accounting history is found in the official or semi-official histories of large accounting firms. Beginning in 1951 and continuing until the early 1980s, …
Life Membership Awarded To Al Roberts, Academy Of Accounting Historians
Life Membership Awarded To Al Roberts, Academy Of Accounting Historians
Accounting Historians Notebook
Dr. Alfred R. Roberts was awarded life membership in the Academy of Accounting Historians in recognition of his many years of service and contributions to the Academy. The award and recognition of Al was made during the dedication ceremony of the Academy's new Administrative Office at the Garner Center in the Culverhouse School of Accounting at the University of Alabama. Dr. Dale Flesher, of the University of Mississippi and a past president and trustee of the Academy, made the presentation to Al. Al also received a bound volume of letters of congratulations and appreciation from his friends and colleagues. Of …
Academy Of Accounting Historians. Minutes Of Meeting Of Officers And Key Members; Marriott Orlando World Center, Orlando, Florida, August 13, 1995; Academy Of Accounting Historians. Minutes Of Officers And Trustees Meeting; Jumer's Castle, Urbana, Illinois, November 4, 1995; Academy Of Accounting Historians. Minutes Of Annual Business Meeting, Jumer's Castle, Urbana, Illinois, November 4, 1995; Minutes Of Meeting Of Officers And Key Members; Marriott Orlando World Center, Orlando, Florida, August 13, 1995; Minutes Of Officers And Trustees Meeting; Jumer's Castle, Urbana, Illinois, November 4, 1995; Minutes Of Annual Business Meeting, Jumer's Castle, Urbana, Illinois, November 4, 1995, Doris M. Cook
Accounting Historians Notebook
No abstract provided.
History In Print [1994, Vol. 18, No. 2], Academy Of Accounting Historians
History In Print [1994, Vol. 18, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Comittees For 1996; The Academy Of Accounting Historians, Academy Of Accounting Historians
Comittees For 1996; The Academy Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Seidmans Of Seidman And Seidman; The Seidmans Of Seidman And Seidman, Richard G.J. Vangermeersch
Seidmans Of Seidman And Seidman; The Seidmans Of Seidman And Seidman, Richard G.J. Vangermeersch
Accounting Historians Notebook
Philip K. Seidman (P.K.), at 88, is the last of the four Seidman brothers who founded the firm Seidman & Seidman (now BDO Seidman: the seventh largest accounting firm in the world). P.K. is still practicing as an attorney in Memphis, and we had the opportunity to meet there on June 16, 1995 to discuss the founders and the founding of the firm. To prepare for this interview, I studied (1) 15 Years of Total Involvement: A History of Seidman & Seidman, (2) A Time for Building: The Third Migration, 1880-1920 in the series The Jewish People in America, and …
Past Presidents, Bishop, Berry, Merino, Flesher, Vangermmersch, And Coffman... [Photograph], Academy Of Accounting Historians
Past Presidents, Bishop, Berry, Merino, Flesher, Vangermmersch, And Coffman... [Photograph], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1995, Vol. 18, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1995, Vol. 18, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Message From The President [1995, Vol. 18, No. 2]; Schedule Of Academy Functions [1995, Vol. 18, No. 2], Maureen Helena Berry
Message From The President [1995, Vol. 18, No. 2]; Schedule Of Academy Functions [1995, Vol. 18, No. 2], Maureen Helena Berry
Accounting Historians Notebook
No abstract provided.
Edward Stamp: The Australian Connection, Robert William Gibson
Edward Stamp: The Australian Connection, Robert William Gibson
Accounting Historians Notebook
There could be little dispute about the fact that the late Edward Stamp was inextricably involved with events surrounding the formation of the Accounting Standards Board as it came to be called in the United Kingdom. However, the power of his influence and the background driving his activities are matters of contention. This note suggests that commentators, while focusing on the United Kingdom, may have overlooked an important factor in the Australian connection.
News And Notes [1995, Vol. 18, No. 2]; Carnegie Assumes Editorship; Previts Is The Academy's Webmaster; Graves And Walsh Present Academy Programs; Tsuji And Garner Edit New Book; Sad Note; Task Force To Study Academy Communications; Accounting History Research Center; Academy Booth At The Annual Aaa Meeting And T-Shirts, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Exploring International Dimensions Of Accounting History And Education; Accounting History Research Center At Alabama Is Proposed, Academy Of Accounting Historians
Exploring International Dimensions Of Accounting History And Education; Accounting History Research Center At Alabama Is Proposed, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy hosted its 1995 Research Conference on November 2: 4, in Urbana, Illinois. The conference included a wide range of papers and a truly global representation of speakers and participants. Registration exceeded 60 members and persons interested in accounting history research, representing at least 25 colleges and universities in the U.S. and 12 colleges and universities of other countries. Representatives from fourteen countries were in attendance.
On The Issue Of Universal Banking In The Nigerian Context., V. A. Odozi
On The Issue Of Universal Banking In The Nigerian Context., V. A. Odozi
Bullion
The paper analyses the real issue in Universal Banking. Highlighting the global spread, the concept, the alternative approaches to Universal Banking as while the pros and cons. The author of the view that Universal Banking cannot deal with the inefficiencies and distortions in the system nor will it make a distressed merchant bank viable.
Convertibility Of The Naira: Issues And Prospects., J. O. Ashinze, E. A. Onwuoduokit
Convertibility Of The Naira: Issues And Prospects., J. O. Ashinze, E. A. Onwuoduokit
Bullion
The rapidly unfolding development's in the world economy in recent times, have led to resurgent calls for moves towards currency convertibility (basically, the unrestricted use of a country's currency for international transactions, allowing it to be freely exchanged for foreign currencies) as a part of the process of integration into the world market economy. This paper seeks to discuss the issues and prospects of naira convertibility. The paper is divided into four parts. Part 1 discusses the various concepts of and preconditions for currency convertibility. Part II, evaluates Nigeria's economic conditions in relation to the issue of convertibility. In Part …
Structural Adjustment Programmes And External Trade In Developing Countries: Lessons For Nigeria, E. E. Inang
Structural Adjustment Programmes And External Trade In Developing Countries: Lessons For Nigeria, E. E. Inang
Economic and Financial Review
The failure of trade liberalization in developing countries is attributed to the economic dependency relationships initiated during the colonization period when the developed countries exploited their colonies as a source of cheap raw materials. After independence, and especially in the 1970s and 1980s, most sub-Saharan African countries experienced stagnation and decline in their share of world trade. The introduction of the structural adjustment programmes with its attendant trade liberalization prescriptions has further worsened the terms of trade in developing countries. Neither complete trade liberalization nor complete protectionism can be of benefit to developing countries. These countries need to reduce the …
Trends In Nigeria's Balance Of Payments (1980 - 1994), E. U. Olisadebe
Trends In Nigeria's Balance Of Payments (1980 - 1994), E. U. Olisadebe
Economic and Financial Review
This paper examines trends in Nigeria's balance of payments. Factors which have contributed to the continuous weakness of Nigeria's balance of payments include the poor performance of non-oil exports, fluctuations in crude oil prices, payments for the provision of international services, e.g., shipping, insurance, tourism, the low level of income from direct Nigerian investments abroad and high debt service payments. More fandamental problems underlie these factors.' a hostile international environment; a deterioration in terms of trade; a huge external debt servicing; slippages in fiscal and monetary policies and inappropriate exchange and interest rate policies. The failure of policy reforms to …
Monetary Policy And The Performance Of Commercial Banks In Nigeria, Okorie A. Uchendu
Monetary Policy And The Performance Of Commercial Banks In Nigeria, Okorie A. Uchendu
Economic and Financial Review
The purpose of this study is primarily to investigate the impact of monetary policy on the performance of the commercial banking industry in Nigeria. An analysis of the industry data showed a strong relationship between monetary policy instruments and commercial bank profitability measures, suggesting that appropriate monetary and banking policies are important factors to the continued stability and profitability of the commercial banking industry. More importantly, the evidence of oligopolistic competition in the commercial banking industry involving the three big commercial banks raises questions on their influence on effective transmission of monetary policy in Nigeria, role as financial intermediaries and …
Intersectoral Financing In Nigeria, 1989 - 1992, Central Bank Of Nigeria Cbn
Intersectoral Financing In Nigeria, 1989 - 1992, Central Bank Of Nigeria Cbn
Economic and Financial Review
Policy changes following the Structural Adjustment Programme (SAP) have had remarkable effects on the movement of funds between major sectors of the economy. The behaviour of economic aggregates over the period 1989 - 1992 showed that large transactions occurred in government debt instruments, the domestic loans and advances market and currency and deposits of financial system. Fund flowed from the households sector to the Federal Government and business sectors. The financial sector re/arms, including the interest rates deregulation, resulted in domestic savings exceeding capital formation, and contributed to the expansion in money supply. Lending activity of the banking system showed …
The Challenges For Economic Management In Nigeria, M. O. Ojo
The Challenges For Economic Management In Nigeria, M. O. Ojo
Economic and Financial Review
The paper undertakes a critical evaluation of economic management strategies and associated programmes in Nigeria in the last twenty-five years in the context of its overall goals of increased prosperity for the populace, equitable distribution of achieved prosperity and sustaining the levels of living standards. The findings indicate negative outcomes in respect of these basic objectives. The paper then identifies some critical areas of economic management that have constrained full commitment to the pursuit of the primary goals as a result of which some policy recommendations are proposed. These include the need for macroeconomic stability, reduction and rationalisation of public …
Recipients Of The Hourglass Award, Academy Of Accounting Historians
Recipients Of The Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Committee Assignments -- 1995; Academy Of Accounting Historians, Academy Of Accounting Historians
Committee Assignments -- 1995; Academy Of Accounting Historians, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
In Memory Of A Statesman: David Solomons (1912-1995), Stephen A. Zeff
In Memory Of A Statesman: David Solomons (1912-1995), Stephen A. Zeff
Accounting Historians Notebook
David Solomons died of cancer on February 12, 1995, at his home in Swarthmore, PA. His presence and words of counsel will be sorely missed. He was truly a statesman in our field and a craftsman of the English language who performed all of his many assignments: lecturing, research, writing and advising policy makers: at a uniformly high level. He argued vigorously and persuasively for the principles in which he believed.
Accounting And Modernity Conference, Academy Of Accounting Historians
Accounting And Modernity Conference, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Dick Edwards Receives The 1994 Hourglass Award, Academy Of Accounting Historians
Dick Edwards Receives The 1994 Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
Professor John R. (Dick) Edwards of the Cardiff Business School (UWCC) was named the recipient of the Academy of Accounting Historians' 1994 Hourglass Award in recognition of his significant contribution to the literature of accounting history. The prestigious Hourglass Award acknowledges his contribution as editor of the book, Twentieth-Century Accounting Thinkers, published by Routledge. This book is the first major international review of accounting theory to focus on the contribution of leading writers.