Accounting Commons^™

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents

1988-1989 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1988-1989 Audit Report for Morehead State University.

1989-1990 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1989-1990 Operating Budget of Morehead State University.

Sas No. 58: Did The Asb Really Listen?, Marshall A. Geiger

Accounting Faculty Publications

One thousand-plus letters are a lot of mail. That's how many comments the American Institute of CPAs auditing standards board received when it proposed 10 new standards to help close the expectations gap between what auditors perceive as their responsibility and what the public thinks. Did the ASB really listen to these comment letters before finalizing nine SASs, or did it simply solicit the comments to fulfill the standard-setting, due-process procedures mandated by the AICPA board of directors?

No. 112 1988 November

International Journal for Business Education

SIEC Historical Documents

No. 111 1988 April

International Journal for Business Education

SIEC Historical Documents

1988-1989 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1988-1989 Operating Budget of Morehead State University.

1987-1988 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1987-1988 Audit Report for Morehead State University.

No. 110 November 1987

International Journal for Business Education

SIEC Historical Documents

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Accounting Faculty Publications

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

1987-1988 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1987-1988 Operating Budget of Morehead State University.

No. 108 1986 November

International Journal for Business Education

SIEC Historical Documents

A Comparison Of The Classification Accuracy Of Linear And Quadratic Statistical Discriminant Models Versus Linear And Quadratic Programming Discriminant Models, Jerry William Ferry

Graduate Theses and Dissertations

The purpose of this research was to compare the classification accuracy of two mathematical programming models versus traditional statistical discriminant analysis. Monte Carlo techniques were used to compute population 1, population 2, and average misclassification rates for the linear discriminant function (LDF), the quadratic discriminant function (QDF), a linear programming discriminant model (LPDM), and a quadratic programming discriminant model (QPDM) for specific values of several parameters which affect discriminant analysis. This study was restricted to the two group, two variable discriminant problem.

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Accounting Faculty Publications

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.

The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:

• Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

1986-1987 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1986-1987 Operating Budget of Morehead State University.

No. 106 1985 November

International Journal for Business Education

SIEC Historical Documents

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Accounting Faculty Publications

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.

The controllers were asked about the extent of internal use and …

1985-1986 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1985-1986 Operating Budget of Morehead State University.

1984-1985 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1984-1985 Audit Report for Morehead State University.

Integrating Zero-Base Budgeting With Management-By-Objectives: An Empirical Inquiry, John Joseph Williams, James D. Newton, Eric A. Morgan

Research Collection School Of Accountancy

Popular arguments in the management literature advocate the implementation congruity and complementarity of zero-base budgeting (ZBB) with an established management-by-objectives (MBO) system. The present study examined management perceptions on 28 ZBB implementation variables for MBO users and non-MBO users which were gathered from 153 managers at two hierarchical levels within a single private sector organization. Results from both univariate and multivariate tests indicate that ZBB implementation was not facilitated by the existence of an MBO system for either lower level management or for upper level management. The evidence obtained here strongly suggests that the purported conventional rationale underlying ZBB coupling …

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents

No. 103 1984 April

International Journal for Business Education

SIEC Historical Documents

1984-1985 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1984-1985 Operating Budget of Morehead State University.

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …

No. 101 1983 April

International Journal for Business Education

SIEC Historical Documents

1983-1984 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1983-1984 Operating Budget of Morehead State University.

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents

No. 100 1982 November

International Journal for Business Education

SIEC Historical Documents

Ua62/2 The Graduate, Wku Bowling Green College Of Business

WKU Administration Documents

Newsletter created to commemorate accreditation of the college in 1982. It relates the history of the Bowling Green College of Commerce from the Glasgow Normal School and the Bowling Green Business University.

• Progress & Growth
• Accounting
• Business - Distributive Education & Office Administration
• Economics
• Finance & Quantitative Business Analysis
• Management & Marketing
• We've Got What You're Looking For - College of Business Administration Associates
• Wilder, Jerry. Opportunities for Business Graduates Remain Strong
• Working Papers Series
• Undergraduate Brochure
• Graduate Brochure
• Faculty & Staff