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Full-Text Articles in Accounting

In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee Apr 2006

In Memory Of William Donald Samson: Past President, The Academy Of Accounting Historians (March 30, 1947-September 15, 2005); Bill Samson: Memories Of A Big Man, Tom Lee

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue] Apr 2006

Accounting Historians Notebook, 2006, Vol. 29, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians Apr 2006

Accounting History: Call For Papers: Accounting And The Military, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians Apr 2006

Call For Papers: The Fifth Accounting History International Conference; De Computis Number 3 Posted On Website, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren Apr 2006

Accounting History In Today's Business Schools, David D. Van Fleet, Daniel A. Wren

Accounting Historians Notebook

Slocum and Sriram's [2001] study of teaching accounting history found a decline from 1985-1997 in the number of courses with historical content at the doctoral and undergraduate level. Is this development a singular event for accounting or an example of what is happening in other business disciplines? Our study presents the results of a longitudinal and cross-disciplinary survey of members of AACSB International to determine the current state of the teaching of history in business schools. We find a similar decline in other business disciplines and offer suggestions about the relevance of history and steps that might be taken to …


First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka Apr 2006

First Japanese Textbook Of Accounting History: Review, Yoshiro Kimizuka

Accounting Historians Notebook

The creation of an attractive textbook of accounting history in Japan yields a rich harvest of information in one package. The book, Kindai Kaikei-seiritsu-shi ("Accounting History - the formation of modern accounting," 257 pp., Dobunkan Publishing Corp., Tokyo, 2005) is edited by Yosihiro Hira-bayashi the former president of the Accounting History Association (AHA) in Japan whose 240 members comprise roughly 15% of the Japanese Accounting Association. Hirabayashi composed both the "Prologue - The significance of accounting history" and the "Epilogue - How to study accounting history." It is hoped that readers will find their interest in accounting history stimulated by …


2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians Apr 2006

2006 Vangermeersch Manuscript Award; Hourglass Award: Call For Nominations;, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Anheuser-Busch And The Eu, Keith Tolbert Apr 2006

Anheuser-Busch And The Eu, Keith Tolbert

Undergraduate Theses and Capstone Projects

The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …


Aicpa Thanks Irs For Adopting Its Safe Harbor Recommendation On Spousal Waivers For Crts., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee Mar 2006

Aicpa Thanks Irs For Adopting Its Safe Harbor Recommendation On Spousal Waivers For Crts., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Comments On Proposed Regulations, Reg-137243-02 Regarding Guidance To Facilitate Electronic Tax Administration - Updating Of Section 7216 Regulations., American Institute Of Certified Public Accountants. Section 7216 Regulations Task Force Mar 2006

Comments On Proposed Regulations, Reg-137243-02 Regarding Guidance To Facilitate Electronic Tax Administration - Updating Of Section 7216 Regulations., American Institute Of Certified Public Accountants. Section 7216 Regulations Task Force

Guides, Handbooks and Manuals

No abstract provided.


Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa) Mar 2006

Planner, Volume 21, Number 2, March-April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa) Mar 2006

Practicing Cpa, Vol. 30 No. 3, March/April 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Comments On The Proposed Regulations On Nonqualified Deferred Compensation Plans Under Section 409a (Reg-158080-04)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Section 409a Proposed Regulations Working Group Feb 2006

Aicpa Comments On The Proposed Regulations On Nonqualified Deferred Compensation Plans Under Section 409a (Reg-158080-04)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Section 409a Proposed Regulations Working Group

Guides, Handbooks and Manuals

No abstract provided.


Comments On Notice 2005-74 Regarding The Effect Of Certain Exchanges On Gain Recognition Agreements Under Section 367(A), Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. International Taxation Technical Resource Panel, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2006

Comments On Notice 2005-74 Regarding The Effect Of Certain Exchanges On Gain Recognition Agreements Under Section 367(A), Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. International Taxation Technical Resource Panel, American Institute Of Certified Public Accountants. Tax Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner Feb 2006

Rising Expectations In Business Education, Annette M. Nellen, Marlene E. Turner

Faculty Publications

The article comments on the rising expectations in business education. It explains the term liberal education. It mentions the Liberal Education & America's Promise Campaign launched by the Association of American Colleges & Universities in 2005. The article also notes that integrative learning is particularly relevant because it melds students' professional and liberal educations.


Aicpa Asks Irs To Withdraw Proposed Section 752 Regs On Disregarded Entities: Comments On Reg-128767-04 Regarding The Treatment Of Disregarded Entities Under Section 752., American Institute Of Certified Public Accountants. Partnership Taxation Technical Resource Panel Jan 2006

Aicpa Asks Irs To Withdraw Proposed Section 752 Regs On Disregarded Entities: Comments On Reg-128767-04 Regarding The Treatment Of Disregarded Entities Under Section 752., American Institute Of Certified Public Accountants. Partnership Taxation Technical Resource Panel

Guides, Handbooks and Manuals

No abstract provided.


Comments On Reg-105847-05 - Income Attributable To Domestic Production Activities., American Institute Of Certified Public Accountants. Section 199 Task Force Jan 2006

Comments On Reg-105847-05 - Income Attributable To Domestic Production Activities., American Institute Of Certified Public Accountants. Section 199 Task Force

Guides, Handbooks and Manuals

No abstract provided.


Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Omnibus - 2006; Statement On Auditing Standards, 113, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants Jan 2006

Cpa Expert 2006 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2006

Focus, Vol. 2 No. 1, December/January 2006, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson Jan 2006

Early American Corporate Reporting And European Capital Markets: The Case Of The Illinois Central Railroad, 1851-1861, Dale L. Flesher, Gary John Previts, William D. Samson

Accounting Historians Journal

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its social contract to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors …


Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis Jan 2006

Accounting Techniques In Korea: 18th Century Archival Samples From A Non-Profit Association In The Sinitic World, Seong Ho Jun, James B. Lewis

Accounting Historians Journal

Little is known about pre-1900 East Asian accounting techniques. A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854. However, extensive accounts of cooperative associations survive from the early 18th century. The Mun Clan Association accounts are examined to reveal their organizing principles and accuracy. The accounts demonstrate a highly accurate system that was intermediate between single-entry and double-entry accounting. While they are not from a commercial house, the accounts display sophisticated book­keeping techniques designed to maximize rationality within a Confucian moral economy.


18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians Jan 2006

18th Annual Conference On Accounting Business And Financial History At Cardiff Business School 14-15 September 2006: Announcement Of Conference And Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman Jan 2006

Stockholder Review Committee Of The Chesapeake And Ohio Canal Company, 1828-1857: Evidence Of Changes In Financial Reporting And Corporate Governance, Robert W. Russ, Gary John Previts, Edward N. Coffman

Accounting Historians Journal

Canal companies were among the first enterprises to be organized in the corporate form and to require large amounts of capital. This paper examines the stockholder review committee of a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), and discusses how the C&O used this corporate governance structure to monitor and improve financial management and operations. A major strength was the concern and dedication of the stockholders to the company, while a major weakness was the political control exerted by the State of Maryland. The paper provides an historical perspective on corporate governance in the 19th century. This …


Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians Jan 2006

Accounting History Call For Papers: The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman Jan 2006

Accounting For Interned Japanese-American Civilians During World War Ii: Creating Incentives And Establishing Controls For Captive Workers, Thomas N. Tyson, Richard K. Fleischman

Accounting Historians Journal

On February 19, 1942, following the attack on Pearl Har­bor and the declaration of war against Japan, President Roosevelt is­sued Executive Order 9066 which empowered the Secretary of War to exclude any and all persons from designated areas in the United States. Shortly thereafter, some 120,000 civilians of Japanese descent were prohibited from living, working, or traveling on the West Coast. By October 1942, over 100,000 evacuees were relocated and con­fined to ten remote internment camps for the duration of the war. The War Relocation Authority (WRA) administered these camps and had the responsibility to feed, house, educate, and provide …


Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue] Jan 2006

Accounting Historians Journal, 2006, Vol. 33, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians Jan 2006

Contents [2006, Vol. 33, No. 2]; Statement Of Policy [2006, Vol. 33, No. 2]; Guide For Submitting Manuscripts [2006, Vol. 33, No. 2]; Ahj Ad Hoc Reviewers [2006, Vol. 33, No. 2]; 2005 Best Article Prize Winners, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, AHJ ad hoc reviewers, and 2005 best article prize winners.


Auditor Switching And The Great Depression, Alan John Richardson Jan 2006

Auditor Switching And The Great Depression, Alan John Richardson

Accounting Historians Journal

The Guide du commerce occupies a distinctive place in the French-language literature on accounting. Passed over by most specialists in the history of maritime trade and the slave trade, the manual has never been the subject of a documented historical study. The apparent realism of the examples, the luxury of details and their precision, all bear witness to a deep concern to go beyond a simple apprenticeship in bookkeeping. Promoting itself essentially as un guide du commerce, the volume offers strategic examples for small local businesses, as well as for those engaged in international trade. Yet, the realism also demonstrated …


Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray Jan 2006

Creation Of The Institute Of Chartered Accountants Of India: The First Steps In The Development Of An Indigenous Accounting Profession Post-Independence, Shraddha Verma, Sidney J. Gray

Accounting Historians Journal

This paper applies the theoretical framework proposed by McKinnon [1986] to the creation of the Institute of Chartered Accountants of India (ICAI) which represented an important change to the accounting system in India post-independence. The development of the ICAI is categorized into three phases: source, diffusion, and reaction. Intra-system activity, trans-system activity, and the socio-economic and political environments are shown to influence all stages of the change. Within these phases, the paper focuses on the involvement of the state in the development of the ICAI, credentialism and the importance of the title chartered, the disciplinary powers of the ICAI, and …