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Accounting Historians Journal, 1997, Vol. 24, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Reexamination Of The Development Of The Accounting Profession - Critical Events From 1912-1940, Ram S. Sriram, Gloria Vollmers

Accounting Historians Journal

This study reexamines the accounting profession's response to opportunities and incentives given it during three unique periods in its history to foster reliable accounting, reporting and auditing practices. By profession, we mean the auditors of publicly held companies as represented by the American Institute of Accountants and its predecessor, the American Association of Public Accountants (AAPA). We use two models of professionalism, the Functionalist and the Conflict models, to interpret the profession's response to these events. We find that both self interest and the public interest may have motivated many of the actions taken. These motivations are not, however, mutually …

In Memorium Mary Ellen Decoste, Academy Of Accounting Historians

Accounting Historians Journal

Mary Ellen DeCoste, a doctoral student at UNT, served as Associate Editor of AHJ from 1994 until her untimely death on April 15, 1997. She brought the same indomitable spirit to that task, despite trying circumstances, that she did to all of her work. Mary Ellen was trained as a mathematician and worked as a research scientist at MIT for many years until the death of her oldest son in the Gulf War prompted a career change. She brought a keen analytic mind, a love of learning, and a pure joy in teaching to our doctoral program. She brightened everyone's …

S. Paul Garner: Accountancy's Ambassador To The World, Gary John Previts, William D. Samson

Accounting Historians Journal

Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of our academic community. Born in 1910, he studied at Duke University, then briefly as a non degree student at Columbia before teaching and then entering the Ph.D. program at the University of Texas at Austin. At Texas, under the direction of George Hillis Newlove, he focused upon accounting. His interest in history had been kindled by a noted economic historian Earl J. Hamilton, under whom Garner had studied at Duke. His first post doctoral appointment would be his lifelong …

Cpa Expert 1997 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Annual Report 1997: Global Partnerships, Lumpkin College Of Business And Applied Sciences

Lumpkin College Annual Reports

Global Partnerships - Working with the World - This 1997 Annual Report records the achievements, outreach activities, and student honors work of the Eastern Illinois University's Lumpkin College of Business and Applied Sciences. It also includes reports from the School of Business, the School of Family and Consumer Science, the School of Technology, and the department of Military Science.

Nsu Sports News - [No Date] - Women's Soccer - "Florida Sun Conference Selects Women's Soccer All-Conference Team", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

What's Hot, What's Not: Comdex 96-; Technology Alert, Vol. 97, No. 2, January 1997, Roman H. Kepczyk, Janis Monroe

Newsletters

No abstract provided.

Photos: Bartenders & Cocktails 1940s-90s Period - Ireland, James Murphy

Other resources

Bartenders Association of Ireland – A History book (1997) captured the many social and professional practice events, awards, new drinks and hotels services launched, significant bar and cocktail industry people and their contributions plus the many community activities which the bartenders and members of the Bartenders Association of Ireland (BAI) have successfully completed from the 1940s up to the late 1990s. The successful completion of these activities would not be been possible without the active and on-going support of the many Irish and international drinks and hospitality establishments (association supporters) and the association’s membership and active support of initially the …

Book Review Of Baruch A. Brody, Ethical Issues In Drug Testing, Approval, And Pricing, Annalee Abelson

RISK: Health, Safety & Environment (1990-2002)

Review of Baruch A. Brody, Ethical Issues in Drug Testing, Approval, and Pricing (Oxford University Press 1995). Conclusions, index, introduction, preface. LC 94-4479; ISBN 0-19-508831-X. [268 pp. Cloth $35.00. 200 Madison Avenue, New York NY 10016.]

1996-1997 Nsu Knights Softball Media Guide, Nova Southeastern University

NSU Athletics Sports Programs and Media Guides

No abstract provided.

An Evaluation Of Mango (Mangifera Indica L.) Cultivars And Their Commercial Suitability For The Kimberley, P. R. Johnson, D. M. Robinson

Horticulture published reports

An evaluation of 74 mango cultivars was conducted from 1983 to 1995 in the Ord River Irrigation Area (ORIA) on Cockatoo sand. The aim to determine their suitability for commercial production and establish the basis for a mango industry in the Northern tropics of Western Australia. Measurements were made on yield, harvest times, flowering times, brix, fruit quality, growth rates and market acceptability. Results have indicated that cultivars, other than Kensington Pride, most commercially suitable in the ORIA are Banana for early cropping in mid September, Irwin for high regular yields and good market acceptability, Haden for excellent market acceptability, …

Bartenders Association Of Ireland - A History, James Peter Murphy

Books/Book Chapters

This publication is a chronology of the Bartenders Association of Ireland, An Cumann Tabhairnithe Eireann (BAI). The BAI evolved from the United Kingdom Bartenders Guild (UKBG) formed in 1934. The book deals with the many physiological, economic, social changes and technological developments in the beverage industry since 1948, it documents the introduction of cocktails and various beverages in Ireland during those years, provides an insight into social history and includes a pictorial record of the past half-century.

This book was reviewed in various trade publications and journals over the years, for example: Crean T & O'Connor E (2000) 'Saochar 25 …

Members In Medium Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Team Network News, January, 1997, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.

Book Reviews [1997, Vol. 24, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: W. T. Baxter, Accounting Theory Reviewed by Jeanette M. Sanfilippo; Michael Chatfield and Richard Vangermeersch, Eds., The History of Accounting: An International Encyclopedia Reviewed by Michael Gaffikin; Edward N. Coffman and Daniel L. Jensen, Eds., T. Coleman Andrews: A Collection of His Writings Reviewed by Robert Bloom; T.A. Lee, A. Bishop and R.H. Parker, Eds., Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli Reviewed by Kathleen Cooper; Ahmed Riahi-Belkaoui, Accounting, a Multiparadigmatic Science Reviewed by Nola Buhr; Terry K. Sheldahl, Ed., Eighteenth-Century Book-keeping: Twelve Encyclopedia Articles Reviewed by Robert Williams.

Use Of Historical Data In Accounting Research: The Case Of The American Sugar Refining Company, Robert J. Bricker, Kevin Brown

Accounting Historians Journal

In 1908, the American Sugar Refining Company (ASR) reversed its long-held policy of secrecy as to its financial condition and performance. Prior work, applying contemporary capital market methods to ASR security price data of that period, has suggested a value to ASR shareholders of this policy reversal. This paper examines the historical record of that time and presents additional evidence on this matter, particularly in terms of identifying potentially confounding events occurring during the period under study. The results of this analysis suggest a difficulty in attributing observed abnormal returns to ASR's secrecy policy reversal on the basis of the …

Contents [1997, Vol. 24, No. 2]; Accounting Historians Journal, The [1997, Vol. 24, No. 2]; Guide For Submitting Manuscripts [1997, Vol. 24, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.

Book Reviews [1997, Vol. 24, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Jonathan Barron Baskin and Paul J. Miranti, A History of Corporate Finance Reviewed by Raj Aggarwal; Garry D. Carnegie and Peter W. Wolnizer, Eds., Accounting History Newsletter 1980-1989 and Accounting History 1989-1994 Reviewed by Michael E. Scorgie; Alfred W. Crosby, The Measure of Realty: Quantification in Western Europe, 1250-1600 Reviewed by Richard K. Fleischman; Alan J. Richardson, Ed., Disorder and Harmony: 20th Century Perspectives on Accounting History, Selected Papers from the Seventh World Congress of Accounting Historians, Reviewed by Vaughan Radcliffe; Kyojiro Someya, Japanese Accounting: A Historical Approach Reviewed by Robert Bloom; Atsuo Tsuji and Paul Garner, …

Accounting History: The Contribution Of Osamu Zojima, John K. Courtis

Accounting Historians Journal

In 1987, Professor Kojima published his 16 chapter Japanese version of Introduction to Accounting History. His intention was to prepare an English translation, but he died on 21 February 1989 from cardiac infarction having reached the middle of the 13th chapter with an unfinished handwritten first draft. After this draft was subsequently typed, the unfinished portion of the English translation was completed by Mr E. Usami. Consultation with Professor B. S. Yamey resulted in the correction of errors by Professor Kojima's loyal colleagues, Professors Yoshihiro Hirabayashi (Osaka City University), Hiroyasu Okitsu (Kinki University) and Tsuneo Nakano (Kobe University). The translation …

Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster

Accounting Historians Journal

An earlier article reviewed income smoothing in literature published up through 1953. This article extends that review through 1965, the year preceding the publication of the first modern empirical earnings management studies. The focus of this article is on the 1964 Gordon article which was the stimulus for those early income smoothing studies that began to appear in 1966 and marked the beginning of modern empiricism in accounting literature. Critical reading of Gordon's article suggests that he drew upon both earlier accounting and economics literature in formulating his theory of income smoothing. Review of the relevant earlier literature demonstrates that …

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker

Accounting Historians Journal

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …

Defining Auditor's Responsibilities, Joni J. Young

Accounting Historians Journal

This paper explores the efforts of the audit profession to dominate definitions of their roles and responsibilities throughout the last two decades. The paper considers alternative definitions of these roles and responsibilities as forwarded by others and the justifications and defenses provided by auditors to legitimize their conceptions of these matters.

Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law

Statements on Auditing Standards

No abstract provided.

Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch

Accounting Historians Journal

The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board …

Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 1997, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.