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Full-Text Articles in Accounting

2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich Apr 2004

2003 Hourglass Award Presented To Richard V. Mattessich; Dr. Mattessich's Response, Richard Mattessich

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians Apr 2004

Academy Of Accounting Historians 2004 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman Apr 2004

Message From President Dick Fleishman [2004, Vol. 27, No. 1]; 2003-2004 Officers, Richard K. Fleischman

Accounting Historians Notebook

No abstract provided.


Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom Apr 2004

Family Accounts Show Major Social Change, W. Zheng, B. Liu, Robert Bloom

Accounting Historians Notebook

This piece furnishes an analysis of fifteen personal account books maintained by a Shanghai, China resident for over thirty-five years. Yanxui Yang, age 71, kept a record of her family's spending and income since 1965. Both the Shanghai History Museum and the Beijing China Revolution Museum want to be recipients of these account diaries.


In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians Apr 2004

In Memorium: Herbert Voege; Herbert Voege, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue] Apr 2004

Accounting Historians Notebook, 2004, Vol. 27, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Bulletin, April 2004, American Institute Of Certified Public Accountants (Aicpa) Apr 2004

Cpa Client Bulletin, April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Cpa Client Bulletin, March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 3, March/April 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Practicing Cpa, Vol. 28 No. 3, March/April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 19, Number 2, March-April 2004, American Institute Of Certified Public Accountants (Aicpa) Mar 2004

Planner, Volume 19, Number 2, March-April 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Open Letter From Barry Melancon To Aicpa Members About H&R Block., Barry Melancon Feb 2004

Open Letter From Barry Melancon To Aicpa Members About H&R Block., Barry Melancon

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, February 2004, American Institute Of Certified Public Accountants (Aicpa) Feb 2004

Cpa Client Bulletin, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa) Feb 2004

Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Identifies Three Goals For Irs Strategic Plan At Meeting Of Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Identifies Three Goals For Irs Strategic Plan At Meeting Of Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Planner, Volume 19, Number 1, January-February 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Planner, Volume 19, Number 1, January-February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer Jan 2004

Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer

Accounting Historians Journal

A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion …


Accounting And The Pursuit Of Utopia: The Possibility Of Perfection In Paraguay, Warwick Funnell Jan 2004

Accounting And The Pursuit Of Utopia: The Possibility Of Perfection In Paraguay, Warwick Funnell

Accounting Historians Journal

For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system …


Observations On Money, Barter And Bookkeeping, William T. Baxter Jan 2004

Observations On Money, Barter And Bookkeeping, William T. Baxter

Accounting Historians Journal

Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this unusual situation. They show that the lack of money was a severe handicap that hindered and distorted trade, but that the colonists to some extent overcame it with the aid of ingenious ledger entries. These culminated in payment by credit transfers in the books of third parties. Such transactions lead to a discussion of the nature of money.


Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister Jan 2004

Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister

Accounting Historians Journal

The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual's account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the …


Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Accounting Historians Jounral, Prize Winners 2003; Call for papers: 16 Annual Conference on Accountning, Business & Financial History at Cardiff; Accounting History: Call for Papers: The fourth Accounting History International Conference, University of Minho, Braga, Portugal; Table of Contents for Accounting and Business Research, Vol. 33 , no. 3 (2003); Table of Contents for Accounting and Business Research, Vol. 33, no. 4 (2003); Congress Information: 10th World Congress of Accounting Historians


Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens Jan 2004

Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens

Accounting Historians Journal

Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned …


Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards Jan 2004

Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards

Accounting Historians Journal

This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …


Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck Jan 2004

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …


Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference


Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag Jan 2004

Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag

Accounting Historians Journal

Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …