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Full-Text Articles in Accounting

Use Of Archives To Evaluate Documents In Accounting History, Gary Giroux Apr 1999

Use Of Archives To Evaluate Documents In Accounting History, Gary Giroux

Accounting Historians Notebook

Documents are a primary source of potential accounting history: annual reports, worksheets, contracts, and so on. But how does a researcher determine the significance of the documents and analyze the historical context? The use of archives typically is necessary to answer these questions. However, archival research may be difficult to implement. The purpose of this paper is to review potential archival sources that may be useful to accounting historians when evaluating business documents. These include library searches, specialized sources such as historical societies, as well as new techniques available through computer technology. Particularly important are new internet sites, some of …


Practicing Cpa, Vol. 23 No. 4, April 1999, American Institute Of Certified Public Accountants (Aicpa) Apr 1999

Practicing Cpa, Vol. 23 No. 4, April 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, April 1999, American Institute Of Certified Public Accountants (Aicpa) Apr 1999

Cpa Client Bulletin, April 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue] Apr 1999

Accounting Historians Notebook, 1999, Vol. 22, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Tax Letter, April/May/June 1999, American Institute Of Certified Public Accountants (Aicpa) Apr 1999

Cpa Client Tax Letter, April/May/June 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Taxes In The Dust, Vijay Joshi Apr 1999

Taxes In The Dust, Vijay Joshi

Accounting Historians Notebook

No abstract provided.


Business Reporting In An Era Of Change, Edmund L. Jenkins Apr 1999

Business Reporting In An Era Of Change, Edmund L. Jenkins

Accounting Historians Notebook

I have chosen to discuss "Business Reporting in an Era of Change." I don't want to preach to the choir, and you seem to have the market tied up in terms of history. So I'll talk more about the present and future.


Academy Of Accounting Historians Committees -- 1999, Academy Of Accounting Historians Apr 1999

Academy Of Accounting Historians Committees -- 1999, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Publications Available, Academy Of Accounting Historians Apr 1999

Academy Publications Available, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Tax Division Newsletter, Volume 15, Number 1, Spring 1999, American Institute Of Certified Public Accountants. Tax Division Apr 1999

Tax Division Newsletter, Volume 15, Number 1, Spring 1999, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Planner, Volume 13, Number 6, March-April 1999, American Institute Of Certified Public Accountants (Aicpa) Mar 1999

Planner, Volume 13, Number 6, March-April 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 23 No. 3, March 1999, American Institute Of Certified Public Accountants (Aicpa) Mar 1999

Practicing Cpa, Vol. 23 No. 3, March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 1999, American Institute Of Certified Public Accountants (Aicpa) Mar 1999

Cpa Client Bulletin, March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1999, American Institute Of Certified Public Accountants (Aicpa) Feb 1999

Cpa Client Bulletin, February 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 13, Number 5, January-February 1999, American Institute Of Certified Public Accountants (Aicpa) Feb 1999

Planner, Volume 13, Number 5, January-February 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 23 No. 2, February 1999, American Institute Of Certified Public Accountants (Aicpa) Feb 1999

Practicing Cpa, Vol. 23 No. 2, February 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Letter, 1999, American Institute Of Certified Public Accountants Jan 1999

Cpa Letter, 1999, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians Jan 1999

Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, 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.


Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants Jan 1999

Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians Jan 1999

Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, 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.


Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville Jan 1999

Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville

Accounting Historians Journal

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.


Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu Jan 1999

Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu

Accounting Historians Journal

This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. …


Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd Jan 1999

Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.


Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen Jan 1999

Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen

Accounting Historians Journal

For Arthur Ramer Wyatt's Induction, there were: Remarks by Donald E. Kieso, Northern Illinois University; Remarks by Jerry J. Weygandt, University of Wisconsin; Citation written by Daniel L. Jensen, The Ohio State University read by Donald E. Kieso and Jerry J. Weygandt; Response by Arthur R. Wyatt, Arthur Andersen & Co., retired, and University of Illinois.


Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians Jan 1999

Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are : Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign, Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute; William G. Shenkir and William R. Wilkerson, The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996, Reviewed by Kevin F. Brown; Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition, Reviewed by Richard G. Vangermeersch; Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Studies Reviewed by Joann Noe Cross; Xie Shaomin, …


Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1999

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.