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- Academy of Accounting Historians; Cook (2)
- Accounting -- History -- Bibliography (2)
- Doris M. -- Portraits (2)
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- Academy of Accounting Historians (1)
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- Accounting -- History -- Bibliography; Miranti (1)
- Accounting -- Japan -- History; Japan Institute of Certified Public Accountants (1)
- Alternative minimum tax -- United States (1)
- Auditing -- Law and legislation -- Great Britain -- Cases; Auditing -- Law and legislation -- Great Britain -- History (1)
- Baskerville (1)
- Burns (1)
- Charles W. -- Portraits; Slocum (1)
- Comision de historia de la contabilidad (1)
- Dale L. -- Portraits (1)
- Edward N. -- Portraits; Vangermeersch (1)
- Elliott L. -- Portraits; Flesher (1)
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- Ill.); Academy of Accounting Historians -- Committees (1)
- Julia -- Portraits; Wooton (1)
- Lena E.; Women accountants (1)
Articles 1 - 26 of 26
Full-Text Articles in Business
(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson
(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson
Accounting Historians Notebook
The alternative minimum tax is a complete tax calculation that haunts a relative small, but growing, percentage of individual taxpayers. It has evolved since 1969 from a conceptual nuisance which bothered almost no one to a tax which can be a nightmare for the unsuspecting. The alternative minimum tax with its almost uniform rate structure, applied to a broader base of taxable income, computed alter a large exemption, seems to be a mirror of the "flat" rate income tax proposals that have recently been described in the press. The 25 year history and evolution of the minimum tax seems relevant …
Lessons Of Auditors' Responsibilities, Roy A. Chandler
Lessons Of Auditors' Responsibilities, Roy A. Chandler
Accounting Historians Notebook
Just over a century ago, in 1892, L. R. Dicksee in the first edition of his book, Auditing, indicated the lack of agreement among accountants as to the precise nature of their responsibilities for auditing company accounts due in part to the paucity of legal decisions in cases involving auditors. Within a short space of time, the question of auditors' responsibilities appeared to have been answered in two decisions handed down by the Court of Appeal: In re The London and General Bank (Acct. L. R. 1895, 173; henceforth L&G) and In re The Kingston Cotton Mill Co. (Acct. L. …
1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians
1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President [1996, Vol. 19, No. 2], Doris M. Cook
Message From The President [1996, Vol. 19, No. 2], Doris M. Cook
Accounting Historians Notebook
No abstract provided.
Eighth World Congress Of Accounting Historians: An Advanced Notice, Academy Of Accounting Historians
Eighth World Congress Of Accounting Historians: An Advanced Notice, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary
Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary
Accounting Historians Notebook
The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.
Ancient Arab Tale: The Marginal Mule; Marginal Mule, Kenneth S. Most
Ancient Arab Tale: The Marginal Mule; Marginal Mule, Kenneth S. Most
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Hyatt Regency Hotel -- Chicago, Illinois, Wednesday, August 14, 1996; Committees For 1997, The Academy Of Accounting Historians, William D. Samson
Accounting Historians Notebook
No abstract provided.
History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians
History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Talk About Members; Previts Honored By Aicpa; Shedahl Appointed; S. Paul Garner, Academy Of Accounting Historians
Talk About Members; Previts Honored By Aicpa; Shedahl Appointed; S. Paul Garner, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Silent Auction, Academy Of Accounting Historians
Silent Auction, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy sponsored a "Silent Auction" of books at the December conference in Cleveland. The purpose of the auction is to provide members and registrants at the conference the opportunity to obtain classic or out-of-print books and publications at a price likely to be below used book dealer prices. Jeanette Sanfilippo has announced that donated materials such as trade books, business, or economics were greatly appreciated.
Accounting Historians Notebook, 1996, Vol. 19, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1996, Vol. 19, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Comments On Development Of Accountancy In Japan And The Jicpa: Now Forty-Seven Years Old, Yoshiro Kimizuka
Comments On Development Of Accountancy In Japan And The Jicpa: Now Forty-Seven Years Old, Yoshiro Kimizuka
Accounting Historians Notebook
Independent accountancy, as a business, was not prevalent in Japan during the first half of the Twentieth Century. Bunjiro Otsubo opened his business in 1890 as the first Independent Accountant (IA). Bankruptcy of a large sugar-manufacturing company in 1909 suggested some need and movement to create an authoritative IA business. However, less than twenty IAs were in practice by 1921. Giant family trusts or "zaibatzu" dominated the Japanese economy until 1945, and disclosure of their financial statements was not generally considered necessary.
Gambino Publications Received At The Ahrc, Academy Of Accounting Historians
Gambino Publications Received At The Ahrc, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians
History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President [1996, Vol. 19, No. 1], Doris M. Cook
Message From The President [1996, Vol. 19, No. 1], Doris M. Cook
Accounting Historians Notebook
No abstract provided.
7th World Congress Of Accounting Historians, Queen's University, Ontario, Canada, August 11-13, 1996, Academy Of Accounting Historians
7th World Congress Of Accounting Historians, Queen's University, Ontario, Canada, August 11-13, 1996, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Talk About Members; Esteve Attends Italian Accounting History Congress; Chatfield And Vangermeersch Complete Book; Carnegie And Wolnizer Publish Tribute To Robert William Gibson; Vangermeersch Completes Providence Chapter History, Academy Of Accounting Historians
Talk About Members; Esteve Attends Italian Accounting History Congress; Chatfield And Vangermeersch Complete Book; Carnegie And Wolnizer Publish Tribute To Robert William Gibson; Vangermeersch Completes Providence Chapter History, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Schedule Of Academy Functions [1996, Vol. 19, No. 1], Academy Of Accounting Historians
Schedule Of Academy Functions [1996, Vol. 19, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Search For Lena E. Mendelsohn, Elliott L. Slocum, Richard G. J. Vangermeersch
Search For Lena E. Mendelsohn, Elliott L. Slocum, Richard G. J. Vangermeersch
Accounting Historians Notebook
During much of the Twentieth Century, public accounting was considered to be a man's profession. Few women had the fortitude or opportunity to challenge the system which generally discriminated against their practice of public accounting. Several papers have identified women pioneers in accountancy and others have documented the difficulties women faced in becoming Certified Public Accountants (CPA) and practicing professionally. Most of these papers have said a little or nothing of Lena E. Mendelsohn, although she is referred to by Meyers and Koval (1994) as ...a woman pioneer in the professional accounting field,...a well-known CPA in Boston. (p. 29) Other …
Thomas J. Burns, 1923-1996; Professor Of Accounting, Emeritus, The Ohio State University, Daniel L. Jensen
Thomas J. Burns, 1923-1996; Professor Of Accounting, Emeritus, The Ohio State University, Daniel L. Jensen
Accounting Historians Notebook
Tom Burns, former president of the Academy of Accounting Historians and former national president of Beta Alpha Psi, died on January 10, 1996, in Columbus, Ohio, following a brief illness. He retired from Ohio State University as Deloitte & Touche Professor of Accounting in 1994. Despite the limitations imposed by severe arthritis, he continued to come to his office twice each week to talk with students and colleagues and to work on matters related to Beta Alpha Psi and The Accounting Hall of Fame.
Footnotes...The Following Short Articles And Items Are Submitted For Your Interest By The Respective Authors; Office Technology; Comments On A Past Article; From The Dusty Notes And An Unknown Source; What Is History?, Michael M. Grayson, Terry K. Sheldahl, Alfred Robert Roberts, Laurence Binyon
Footnotes...The Following Short Articles And Items Are Submitted For Your Interest By The Respective Authors; Office Technology; Comments On A Past Article; From The Dusty Notes And An Unknown Source; What Is History?, Michael M. Grayson, Terry K. Sheldahl, Alfred Robert Roberts, Laurence Binyon
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996; Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996, Doris M. Cook
Accounting Historians Notebook
No abstract provided.
History In Print [1996, Vol. 19, No. 1], Academy Of Accounting Historians
History In Print [1996, Vol. 19, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
News From The Comision De Historia De La Contabilidad, Academy Of Accounting Historians
News From The Comision De Historia De La Contabilidad, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians