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Articles 5881 - 5910 of 16682

Full-Text Articles in Accounting

Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman Jan 1995

Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman

Accounting Historians Journal

Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven …

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Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1995

Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division

Newsletters

No abstract provided.

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Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311 Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341 and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.

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Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians Jan 1995

Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Complementary Copies and Reprints, and Communications Section.

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Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel Jan 1995

Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel

Accounting Historians Journal

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather …

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Retrospective: Paul Franklin Grady, Wesley T. Andrews Jan 1995

Retrospective: Paul Franklin Grady, Wesley T. Andrews

Accounting Historians Journal

This paper, written by his son-in-law of 37 years, is a collection of anecdotal "folklore" about a man who had a very significant impact on the development of the accounting profession during the "Golden Age of Accounting". Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail. The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.

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Book Reviews [1995, Vol. 22, No. 1], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 1], Victoria Beard

Accounting Historians Journal

Boorks reviewed are: Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy Reviewed by Leslie S. Oakes; G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting and Control and External Performance Measurement) Reviewed by Kathryn A. S. Lancaster; Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look Reviewed by Denise Nitterhouse; Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, Reviewed by Richard Vangermeersch; R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions Reviewed by Jeremy Cripps; Chris …

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Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson Jan 1995

British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson

Accounting Historians Journal

This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838-1900, together with the findings from earlier research, to explore the costing information generated over the period 1690-1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of …

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Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck Jan 1995

Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck

Accounting Historians Journal

This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays Fisher's The Nature of Capital and Income : a work which has been aptly characterized as the "first economic theory of accounting" : as the first move toward the colonization of accounting by economics. The result of Fisher's influence has been a paradigmatic linkage between the Newtonian world view of science, neoclassical economics, and mainstream academic accounting thought. The picture that emerges from this …

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Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker Jan 1995

Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker

Accounting Historians Journal

As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.

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Book Reviews [1995, Vol. 22, No. 2], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …

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Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …

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Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department Jan 1995

Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians Jan 1995

Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 98 (Springr 1995) and Vol. 25, no. 99 (Summer 1995); Contemporary Accounting Research Vol. 12, no. 1 (Fall 1995)

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1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina Jan 1995

1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina

Accounting Historians Journal

This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor's project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government.

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Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo Jan 1995

Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo

Accounting Historians Journal

The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the "workfare" plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any "workfare" feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops …

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Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper Jan 1995

Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper

Accounting Historians Journal

The records of a voyage from London to Bordeaux during 1486-87 are reviewed. The voyage was the first of a regular pattern of trading voyages conducted on behalf of the Cely family who traded English wheat and wool for Bordeaux wine. This family were fifteenth century London merchants whose accounts and other papers are held by the London Public Record Office. Secondary sources are used to show that by the late fifteenth century many English merchants were attracted to overseas trade, which despite considerable risks, offered the prospect of a good return. The paper illustrates some features of medieval accounting, …

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Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians Jan 1995

Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 100 (Autumn 1995); Accounting, Auditing & Accountability Journal, Vol. 8, no. 2 (1995

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Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera Jan 1995

Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera

Accounting Historians Journal

A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.

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Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians Jan 1995

Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, and Communications Section.

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Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.

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Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.

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Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd Jan 1995

Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd

Accounting Historians Journal

Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have …

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Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants Jan 1995

Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee Jan 1995

General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee

Newsletters

No abstract provided.

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Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen Jan 1995

Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen

Newsletters

No abstract provided.

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