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Articles 4831 - 4860 of 16682

Full-Text Articles in Accounting

Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek Jan 1999

Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the accounting and reporting practices established by Robert Morris during his term as Superintendent of Finance under the Continental Congress from 1781 to 1784. Generally known as the financier of the American Revolution, Morris enacted many important accounting reforms, including his rearrangement of the Treasury to speed the settlement of accounts and the establishment of Continental receivers to collect money from the states. His most important contribution was the preparation of an-nual statements of receipts and expenditures of public money of the Confederation government. These statements, along with a detailed account on money received from the individual …

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Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman Jan 1999

Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman

Accounting Historians Journal

Using an environmental contingency approach, Johnson and Kaplan [1987] argued that virtually all management accounting practices used at the time of their study had been developed by 1925 in response to increased uncertainty caused by geographical expansion and large-scale operations. During the 1821 to 1860 subperiod, the Hudson's Bay Company had significant uncertainty which was largely a result of the dynamic environment of its fur-trade operation. Consequently, it should have developed management accounting practices in response to uncertainty. Moreover, the management accounting practices should have been less extensive in the subperiods before and after 1821 to 1860, as these subperiods …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

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

Accounting Historians Journal

No abstract provided.

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Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff Jan 1999

Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff

Accounting Historians Journal

Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a decision usefulness approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between …

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Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith Jan 1999

Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?

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Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are : C.J. McNair and Richard Vangermeersch, Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels Reviewed by Gloria L. Vollmers; T. E. Cooke and C.W. Nobes (eds.), The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker Reviewed by Bob R. C. J. Van den Brand; Kees Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 Reviewed by Peter J. Clarke; Hiroshi Okano, Japanese Management Accounting: A Historical and Institutional Perspective Reviewed by Hideki Murai.

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Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: New AHJ appointments; Academy of Accounting Historians announces the institution of annual prizes for the best manuscripts.

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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.

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Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher Jan 1999

Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher

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.

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Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier Jan 1999

Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier

Accounting Historians Journal

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ship-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at …

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Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians Jan 1999

Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers Jan 1999

Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers

Accounting Historians Journal

Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

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

Accounting Historians Journal

No abstract provided.

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Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1999

Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …

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In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1999

Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee Jan 1999

Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee

Newsletters

No abstract provided.

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