Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 4531 - 4560 of 16682

Full-Text Articles in Accounting

Accounting Historians Notebook, 2000, Vol. 23, No. 1 (April) [Whole Issue] Apr 2000

Accounting Historians Notebook, 2000, Vol. 23, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Fleischman Receives The Hourglass, Academy Of Accounting Historians Apr 2000

Fleischman Receives The Hourglass, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [2000, Vol. 23, No. 1], Kathleen E. Sinning Apr 2000

Message From The President [2000, Vol. 23, No. 1], Kathleen E. Sinning

Accounting Historians Notebook

No abstract provided.


Accounting History At The Aeca Tenth Congress, Academy Of Accounting Historians Apr 2000

Accounting History At The Aeca Tenth Congress, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


1999 Annual Business Meeting: Academy Of Accounting Historians, Westin Hotel, Toronto, Canada, November 20, 1999, Alan John Richardson Apr 2000

1999 Annual Business Meeting: Academy Of Accounting Historians, Westin Hotel, Toronto, Canada, November 20, 1999, Alan John Richardson

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians: The Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999; Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999, Academy Of Accounting Historians Apr 2000

Academy Of Accounting Historians: The Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999; Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Calkins, S.S. An Accountant's Assistant Or Instruction For Commercial Students, Oberlin, Ohio, 1865, Robert Bloom, S. S. Calkins Apr 2000

Calkins, S.S. An Accountant's Assistant Or Instruction For Commercial Students, Oberlin, Ohio, 1865, Robert Bloom, S. S. Calkins

Accounting Historians Notebook

This book was intended for business students as part of a course of study. The author encourages readers to memorize and understand its contents - definitions, rules, and procedures to expedite completion of the course. The author, S. S. Calkins, is listed as the proprietor of a commercial institute in Oberlin, Ohio. The book consists of only 8 pages. Particular emphasis is placed on double-entry bookkeeping rules along with explanations to aid the students in their studies.


Presentation Of The 1999 Enrique Fernandez Pena Accounting History Award, Academy Of Accounting Historians Apr 2000

Presentation Of The 1999 Enrique Fernandez Pena Accounting History Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2000, American Institute Of Certified Public Accountants (Aicpa) Apr 2000

Cpa Client Tax Letter, April/May/June 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Call For Manuscripts: The Accounting Historians Journal; Tax History Research Center Fellowships, Academy Of Accounting Historians Apr 2000

Call For Manuscripts: The Accounting Historians Journal; Tax History Research Center Fellowships, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …


Practicing Cpa, Vol. 24 No. 3, March 2000, American Institute Of Certified Public Accountants (Aicpa) Mar 2000

Practicing Cpa, Vol. 24 No. 3, March 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Simplification Recommendations, American Institute Of Certified Public Accountants. Tax Division Feb 2000

Tax Simplification Recommendations, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Practicing Cpa, Vol. 24 No. 2, February 2000, American Institute Of Certified Public Accountants (Aicpa) Feb 2000

Practicing Cpa, Vol. 24 No. 2, February 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc.: First Online Tax Preparation Site To Receive Seal Of Assurance In U.S., American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc.: First Online Tax Preparation Site To Receive Seal Of Assurance In U.S., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards Jan 2000

Pluralistic Approaches To Knowing More: A Comment On Hoskin And Macve, Trevor Boyns, John Richard Edwards

Accounting Historians Journal

In the early 1990s, there emerged a growing view, popularized through the pages of important research journals such as Accounting, Organizations and Society and Critical Perspectives on Accounting, that traditional historical accounting research was in some senses inferior to the new accounting history. The term new accounting history encompassed a number of methodologies designed to produce what has become known as critical accounting history. Among these methodologies, the work of Foucauldians, particularly that of Professors Hoskin and Macve, focuses on areas of particular interest to ourselves. We address their literature in some of our work for the follow­ing interrelated reasons. …


Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig Jan 2000

Accountability And Rhetoric During A Crisis: Walt Disney's 1940 Letter To Stockholders, Joel H. Amernic, Russell J. Craig

Accounting Historians Journal

No abstract provided.


Practicing Cpa, Vol. 24 No. 1, January 2000, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Practicing Cpa, Vol. 24 No. 1, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 2000 Summer, American Institute Of Certified Public Accountants Jan 2000

Cpa Expert 2000 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians Jan 2000

Contents [2000, Vol. 27, No. 1]; Statement Of Policy [2000, Vol. 27, No. 1]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson Jan 2000

Exploring The Contents Of The Baltimore And Ohio Railroad Annual Reports: 1827-1856, Gary John Previts, William D. Samson

Accounting Historians Journal

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in l827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclo­sure practice. This paper represents a study of the annual report information made publicly available by one of America's first rail­roads, and one of the first …


Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson Jan 2000

Dawning Of The Age Of Quantitative/Empirical Methods In Accounting Research: Evidence From The Leading Authors Of The Accounting Review, 1966-1985, Robert James Fleming, Joel E. Thompson

Accounting Historians Journal

This study documents changes that took place in The Ac­counting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writ­ten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finan­cial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, …


Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve Jan 2000

Knowing More As Knowing Less? Alternative Histories Of Cost And Management Accounting In The U.S. And The U.K., Keith W. Hoskin, Richard Macve

Accounting Historians Journal

In attempting to understand the genesis and scope of mod­ern cost and management accounting systems, accounting histori­ans adopting what has been labeled a Foucauldian approach have been rewriting the history of key 18th and 19th century develop­ments in the U.K. and U.S. through new evidence, new interpreta­tion, and a refocusing of attention on familiar events. This is a disciplinary history which sees modern cost and management ac­counting as articulating a new kind of expert disciplinary knowl­edge, as well as exercising a disciplinary power, in the construc­tion of a new human accountability. However, this disciplinary view has been challenged by more …


Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians Jan 2000

Special Section Of The European Accounting Review On Mapping Variety In The History Of Accounting And Management Practices: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson Jan 2000

Accounting History And The Emperor's New Clothes: A Response To Knowing More As Knowing Less?..., Thomas N. Tyson

Accounting Historians Journal

Hoskin and Macve (H&M) continue to accredit certain events in the early 1840s as enabling the creation of norm-based accounting and its use to control labor and improve productivity at the Springfield Armory (SA). Although critics have refuted H&M's interpretation of these events and reproached their use of inflated language, H&M maintain their unique perspective with undiminished fervor. This rejoinder further questions the validity of H&M's perspective of U.S. accounting history. It identifies the many conventional business historians who refute it and emphasizes that no other evidence has been presented to indicate that norm-based accounting was ever employed in the …


Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 2000

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

Accounting Historians Journal

No abstract provided.


Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook Jan 2000

Accounting Hall Of Fame 1999 Induction: J. Michael Cook, Oscar S. Gellein, Daniel L. Jensen, J. Michael Cook

Accounting Historians Journal

For J. Michael Cook's induction there were: Remarks by Oscar Gellein, Haskins & Sells, retired; citation written by Daniel L. Jensen, The Ohio State University; response by J. Michael Cook, Deloitte & Touche, retired.


Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves Jan 2000

Accounting Hall Of Fame 1999 Induction: Ray J. Groves, Dennis R. Beresford, Daniel L. Jensen, Ray J. Groves

Accounting Historians Journal

For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc.


Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians Jan 2000

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians Jan 2000

Academy Of Accounting Historians: Application For 2000 Membership; Application For 2000 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.