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Ada News Daily - 1998 Day 3, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

Ada News Daily - 1998 Day 2, American Dental Association, Publishing Division

ADA News

The ADA News Daily (also called the ADA News Convention Daily) is a special edition of the ADA News published each day during American Dental Association Annual Sessions.

January 1998, Inland Empire Business Journal

Inland Empire Business Journal

At deadline

Wells fargo targets hispanic-owned business

ONT eateries will offer street prices

High desert property owners

Editorial

Pro-cons: Mega Truck stop in fontana

Close up: Greg Williams

Corporate Profiles: Monierlifetile

Managing

The employer group

Computers.software

World wide web

Corner on the market

Exporting

Law: sexual harassment

People, Places and events

List: Community colleges

I.E medical mergers

List: Contractor’s hit list

Proposed solutions to social security crisis

Workers’ comp director in hot seat

Month in review

Life’s a beach for stark

Local businesses receive assistance

Sanwa bank holds seminar

Basics of exporting

Restaurant review

Mead on wine

Dispelling the myth …

Cpa Letter, 1998, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 1998 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Pfp Pointer, No. 98-1, January 1998; Tax And Estate Planning For Iras After The Taxpayer Relief Act Of 1997, Robert S. Keebler, Michael A. Bleck, American Institute Of Certified Public Accountants. Personal Financial Planning Membership Section

Newsletters

No abstract provided.

Cpa Client Tax Letter, January/February/March 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Management Consultant, January/February 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Amendment To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 086, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment reflects the changes for issuance of Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. It also renumbers existing footnotes 22 through 31. This amendment also includes new example R, an addition to the appendix of Statement of Auditing Standards (SAS) No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). New language is shown in boldface italics deletions are shown in strike-through. The amendment is effective for comfort letters issued on or after June 30, 1998. Early application is permissible.

Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C. -- Successor To Token Accounting, Richard Mattessich

Accounting Historians Journal

This paper examines from an accounting perspective recent work by Nissen et al. [1993], here regarded as an extension of the archaeological research of Schmandt-Besserat [1977, 1992] and its analysis by Mattessich [1987, 1994]. The transition from the 4th millennium B.C. to the 3rd millennium b.c. featured the use of proto-cuneiform and cuneiform accounting techniques to replace the older token accounting. This research reinforces the previously made hypothesis [Mattessich, 1987] that the inserting of tokens into a clay container during the last phase of token accounting corresponded to debit entries, while the impressing of tokens on the surface of the …

In Memorium Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

Professor Lou Goldberg, emeritus professor at the University of Melbourne, died at the age of 89 years on October 18, 1997 at his home in Melbourne. He has the distinction of being the first full-time lecturer and professor in accounting in Australia, serving his entire academic career at the University of Melbourne. An Australian pioneer in financial accounting theory, with strong interests in Australian accounting history, he will be particularly remembered for his 1965 American Accounting Association monograph, An Inquiry into the Nature of Accounting. Professor Goldberg remained a dedicated scholar, researcher, and writer to the end of his life, …

Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen

Accounting Historians Journal

This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the Chinese government officially designated it as the standard bookkeeping method. Rather than taking a narrow technical perspective, this paper examines many historical events that shaped bookkeeping methods in China from a broad socioeconomic and political viewpoint. The story of debit-credit bookkeeping in China exemplifies how accounting is intertwined with the political and socioeconomic environment in which it exists.

Labor-Based Explanation For Accounting Innovation In A Late Nineteenth Century American Corporation, Rodney R. Michael, Paul A. Nelson

Accounting Historians Journal

In 1888, the Quincy Mining Company changed its payroll accounting practices. Although efficiency was almost certainly a contributing factor, the nature and timing of this accounting innovation cannot be fully explained by efficiency alone. Instead, this paper attributes the new procedures to the transformation of American labor that characterized the last part of the 19th century. It is argued that the accounting changes reflect a realignment of the organizational relationship between management and labor. Through a contextual examination of a 19th century accounting innovation, this paper provides insights to the social and cultural influences upon accounting processes.

Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez

Accounting Historians Journal

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …

Ahj Ad Hoc Reviewers [1998]; Ad Hoc Reviewers [1998], Academy Of Accounting Historians

Accounting Historians Journal

A list ad hoc reviewers pressed into service as occasioned when the expertise of the editorial board was challenged or when the time commitment of its members was overextended.

Accounting Hall Of Fame 1997 Induction: John Campbell Burton; Accounting Hall Of Fame 1997 Induction: Thomas Junior Burns, Donald J. Kirk, Daniel L. Jensen, John C. Burton

Accounting Historians Journal

For John Cambell Burton's induction, Remarks were made by Donald J. Kirk, Columbia University, and the Citation was written by Dnaiel L. Jensen, The Ohio State University, and read by Donald J. Kirk with a Response by John C. Burton, Columbia University. For Thomas Junior Burns' induction, the Citation was written by Daniel L. Jensen, The Ohio State University, and read by Andrew D. Bailey, Jr., University of Illinois at Urbana-Champaign.

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

Critical and traditionalist historians have written extensively on U.S. accounting themes and topics during the past quarter century. It is in an effort to enrich and expand this outpouring that a special issue of Accounting, Business & Financial History will be dedicated. Papers are invited from authors of all nationalities, although topics should focus either specifically on U.S. developments or on comparative studies between the U.S. and other countries. The following listing of suggested subject areas is not intended to be all-inclusive.

Book Reviews [1998, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Rafael Donoso-Anes, Una Contribucion a la Historia de la Contabilidad. Analisis de las Practicas Contables Desarrolladas por la Tesoreria de la Casa de la Contratacion de las Indias en Sevilla, 1503-1717 Reviewed by Esteban Hernandez-Esteve; New York State Society of CPAs: Celebrating a Century of Integrity Reviewed by Julia Grant; Michael Power, (ed.), Accounting and Science: Natural Inquiry and Commercial Reason Reviewed by Paul F. Williams; George J. Staubus, Economic Influences on the Development of Accounting in Firms Reviewed by Robert J. Bricker; Donald E. Tidrick, (ed.), Leonard M. Savoie: Words from the Past, Thoughts for Today …

Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore

Accounting Historians Journal

This paper traces the development of five taxation types in the Bible : income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.

Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross

Accounting Historians Journal

Wisconsin's first attempt to pass legislation certifying accountants occurred in 1901, the beginning of the La Follette era. Overwhelmed by the issues of the day, this first bill died and another was not introduced until the incorporation of the Wisconsin Association of Accountants in 1905. Subsequent legislation failed to pass each year until 1913 when a bill was finally signed by Governor Francis McGovern. The details of these efforts hint at political rivalries and professional dedication. This paper attempts to relate not only the documentary history of these bills, but also to convey a sense of the underlying debates.

From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich

Accounting Historians Journal

The major object of this paper is to present evidence for arguing that the highly developed Hindu accounting tradition, beginning with Kautilya's Arthasastra about 300 b.c., or even earlier, may have had a part in the more receptive attitude of medieval Indian mathematicians, compared to Europeans, in accepting negative numbers. The Hindus justified this attitude by arguing that having a debt is the inverse of possessing an asset; thus, attributing a negative number to a debt but a positive one to an asset. To advance the argument, the paper shows that the accounting aspect of debt is at least as …

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Cpa Healthcare Client Letter, Winter 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Iqex Candidate Brochure, Effective November 1998, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.