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Articles 3721 - 3750 of 16679

Full-Text Articles in Accounting

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …


Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], 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.


Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler Jan 2004

Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler

Accounting Historians Journal

In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.


Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan Jan 2004

Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan

Accounting Historians Journal

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.


Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], 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.


Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid Jan 2004

Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid

Accounting Historians Journal

Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.


Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants Jan 2004

Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


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

Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section Jan 2004

Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


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

Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


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

Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter 2004, American Institute Of Certified Public Accountants Jan 2004

Cpa Letter 2004, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2004

In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Engagement Letters For Litigation Services; Business Valuation And Forensic And Litigation Services Section Practice Aid, 04-1, American Institute Of Certified Public Accountants Jan 2004

Engagement Letters For Litigation Services; Business Valuation And Forensic And Litigation Services Section Practice Aid, 04-1, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2004, For Academic Year 2002-2003, Beatrice Sanders, Leticia B. Romeo Jan 2004

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2004, For Academic Year 2002-2003, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2004

Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2004

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould Jan 2004

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2004

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo Jan 2004

Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2004

Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2004

Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2004

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.