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Full-Text Articles in Accounting

Practicing Cpa, Vol. 17 No. 4, April 1993, American Institute Of Certified Public Accountants (Aicpa) Apr 1993

Practicing Cpa, Vol. 17 No. 4, April 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Hall Of Fame History Conference: A Report; U.S. Accounting History: 1965-1990, Thomas Junior Burns Mar 1993

Hall Of Fame History Conference: A Report; U.S. Accounting History: 1965-1990, Thomas Junior Burns

Accounting Historians Notebook

The Academy held its annual research conference on "U.S. Accounting History: 1965-1990," an Accounting Hall of Fame symposium co-sponsored with The Ohio State University (where the Hall is located) on November 20-21, 1992. The conference consisted of three panel discussions; each one on U.S. accounting history from a different perspective: academic, industrial, and professional. The distinguished panelists who helped create much of this history included ten Accounting Hall of Fame members: Robert Anthony (Harvard University); Norton Bedford (University of Illinois); Sidney Davidson (University of Chicago); Philip DeFliese (Columbia University and Coopers & Lybrand); Yuji Ijiri (Carnegie-Mellon University); Charles T. Horngren …

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Schedule Of Academy Functions [1993, Vol. 16, No. 1]; Pacioli Seminar 1994 And Festival Of Accounting, Academy Of Accounting Historians Mar 1993

Schedule Of Academy Functions [1993, Vol. 16, No. 1]; Pacioli Seminar 1994 And Festival Of Accounting, Academy Of Accounting Historians

Accounting Historians Notebook

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Scrip: The Alternative Unit-Of-Measure In Company Towns, Roxanne Therese Johnson Mar 1993

Scrip: The Alternative Unit-Of-Measure In Company Towns, Roxanne Therese Johnson

Accounting Historians Notebook

In the latter half of the nineteenth century and the early twentieth century, company stores essentially used an alternative unit-of-measure called scrip. Scrip was issued by the company as payment to the employees and was recognized within a particular geographic community as tender, a practice introduced, fostered, controlled, and often mandated by the company. Its purpose seems to have been to keep the individual tied to the company store. Scrip could take many forms, but it was always issued in lieu of cash.

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In Memorial To An Accounting Historian: Dr. Richard H. Hornburger, Academy Of Accounting Historians Mar 1993

In Memorial To An Accounting Historian: Dr. Richard H. Hornburger, Academy Of Accounting Historians

Accounting Historians Notebook

Dr. Richard H. Homburger, a charter member of the Academy and a member of the 1970 AAA History Committee, passed away in 1991. Dr. Gary Previts, Case Western University, said of Dr. Homburger, His works were among those that sustained and encouraged historians in the years before the Academy was formed. During his lifetime he made many valuable contributions to the accounting profession and accounting history, and it is because of these contributions that he is being recognized now.

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Talk About Members; Burns Receives Professorship; Arai Lecture In United States; New Trustees And Chairman; Zeff And Flesher Aaa History Books Available, Academy Of Accounting Historians Mar 1993

Talk About Members; Burns Receives Professorship; Arai Lecture In United States; New Trustees And Chairman; Zeff And Flesher Aaa History Books Available, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accountants' Writing Tools, Kenneth S. Most Mar 1993

Accountants' Writing Tools, Kenneth S. Most

Accounting Historians Notebook

Thanks to Professor Denise Schmandt-Besserat, we now believe that we understand the origins of writing, and accountants are eager to associate their art with early attempts to demonstrate accountability. Very little attention, however, has been devoted to the medium, as distinct from the message, and in particular, to the tools and materials accountants use. One hundred years ago an English journalist pronounced "In so far as the perfection of materials for writing is concerned, we may have little to hope for in this country." Paper and ink, he thought, were so perfectly adjusted to their purpose that it: was hard …

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Academy Of Accounting Historians. Trustees Meeting, Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1993; Academy Of Accounting Historians. Annual Business Meeting Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1992; Academy Committees For 1993; Trustees Meeting, Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1993; Annual Business Meeting Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1992, Academy Of Accounting Historians Mar 1993

Academy Of Accounting Historians. Trustees Meeting, Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1993; Academy Of Accounting Historians. Annual Business Meeting Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1992; Academy Committees For 1993; Trustees Meeting, Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1993; Annual Business Meeting Hilton Inn North, Worthington (Columbus Suburb), Ohio, Sunday, November 22, 1992, Academy Of Accounting Historians

Accounting Historians Notebook

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Newman T. Halvorson (1908-1992): A Memorial, Robert Bloom Mar 1993

Newman T. Halvorson (1908-1992): A Memorial, Robert Bloom

Accounting Historians Notebook

A native of Wisconsin, Halvorson graduated from the University of Wisconsin in Madison in 1930. Thereupon he began his career with Ernst & Ernst in Detroit. In 1954 he transferred to the national office of the firm in Cleveland and remained there until he retired in 1972. Modest and self-deprecating, he was the firm's principal technical partner, representing Ernst & Ernst on prominent professional accounting and auditing committees. As a member of the AICPA Committee on Accounting Procedure (1956-59), the Committee on Auditing Procedure (1963-65), and the Accounting Principles Board (1966-73), Halvorson had considerable influence on accounting policy. A loyal …

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Accounting Historians Notebook, 1993, Vol. 16, No. 1 (Spring) [Whole Issue] Mar 1993

Accounting Historians Notebook, 1993, Vol. 16, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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History In Print [1993, Vol. 16, No. 1], Academy Of Accounting Historians Mar 1993

History In Print [1993, Vol. 16, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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President's Message [1993, Vol. 16, No. 1], Tonya K. Flesher Mar 1993

President's Message [1993, Vol. 16, No. 1], Tonya K. Flesher

Accounting Historians Notebook

No abstract provided.

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Williard E. Stone, Life Member Of The Academy, Richard G.J. Vangermeersch Mar 1993

Williard E. Stone, Life Member Of The Academy, Richard G.J. Vangermeersch

Accounting Historians Notebook

In August, 1991, The Academy of Accounting Historians elected Dr. Williard E. Stone to Life Membership in recognition of his long service to the Academy and to the community of scholars in Accounting History. At that time, only a brief notice of the election was published. Dr. Richard Vangermeersch was commissioned to provide the following comments in honor of Dr. Stone.

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Comments For The Academy Hall Of Fame Conference: U.S. Accounting History (1965-1990), Yuji Ijiri Mar 1993

Comments For The Academy Hall Of Fame Conference: U.S. Accounting History (1965-1990), Yuji Ijiri

Accounting Historians Notebook

No abstract provided.

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Program On The Writing Of An Accounmting History Of Spain, Academy Of Accounting Historians Mar 1993

Program On The Writing Of An Accounmting History Of Spain, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Conferences, Periodicals, And Things; For Your Information; Call For Papers; Decision Sciences Institute Annual Meeting; Interface; Fsa Proceedings Available, Academy Of Accounting Historians Mar 1993

Conferences, Periodicals, And Things; For Your Information; Call For Papers; Decision Sciences Institute Annual Meeting; Interface; Fsa Proceedings Available, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accounting Procedures And Techniques In The Late Eighteen Hundreds, John S. Ribezzo Mar 1993

Accounting Procedures And Techniques In The Late Eighteen Hundreds, John S. Ribezzo

Accounting Historians Notebook

Upon browsing through a stack of books at a used book sale, I came upon the New Bryant & Stratton Counting-House Book-Keeping, copyright 1878. Out of curiosity, I purchased this book and placed it on my bookshelf for future reference. The textbook was written by Silas Packard for use in the curriculum of the chain of Bryant and Stratton Business Colleges. It was a revision of Bryant and Stratton's Counting-House Book-Keeping, first published in 1863. The curriculum of the college was designed to educate students in the field of Office Practices. Science of Accounts was the title of the core …

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Call For Papers: Conference On Biographical Research In Accounting, University Of Mississippi, December 3-4, 1993, Academy Of Accounting Historians Mar 1993

Call For Papers: Conference On Biographical Research In Accounting, University Of Mississippi, December 3-4, 1993, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Ahrc Receives First Of Beamer Papers, Academy Of Accounting Historians Mar 1993

Ahrc Receives First Of Beamer Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accounting History Papers And Panels Presented At Regional Aaa Meeting, Academy Of Accounting Historians Mar 1993

Accounting History Papers And Panels Presented At Regional Aaa Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Cpa Client Bulletin, March 1993, American Institute Of Certified Public Accountants (Aicpa) Mar 1993

Cpa Client Bulletin, March 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 17 No. 3, March 1993, American Institute Of Certified Public Accountants (Aicpa) Mar 1993

Practicing Cpa, Vol. 17 No. 3, March 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Bulletin, February 1993, American Institute Of Certified Public Accountants (Aicpa) Feb 1993

Cpa Client Bulletin, February 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Planner, Volume 7, Number 6, February/March 1993, American Institute Of Certified Public Accountants (Aicpa) Feb 1993

Planner, Volume 7, Number 6, February/March 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

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Revolution In Financial Reporting Theory : A Kuhnian Interpretation, Tom Mouck Jan 1993

Revolution In Financial Reporting Theory : A Kuhnian Interpretation, Tom Mouck

Accounting Historians Journal

A Kuhnian perspective is used to explain the transition in financial reporting theory from an economic income perspective to an informational perspective (a transition that Beaver refers to as a revolution), and to examine the subsequent development of the latter. The demise of the economic income perspective (represented by the normative a priorists) is attributed to the lack of a paradigm which could serve to identify research problems and provide methodological guidance. The success of the informational paradigm, on the other hand, is attributed to the fact that it was, in essence, a sub-paradigm of the broader and well-established market …

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Savings And Loan Debacle : The Culmination Of Three Decades Of Conflicting Regulation, Deregulation, And Re-Regulation, Geanie W. Margavio Jan 1993

Savings And Loan Debacle : The Culmination Of Three Decades Of Conflicting Regulation, Deregulation, And Re-Regulation, Geanie W. Margavio

Accounting Historians Journal

The role of the public accounting profession in the savings and loan debacle of the 1980s has recently been the subject of Congressional inquiry and extensive litigation by government agencies, and by angry stockholders and bondholders. These efforts suggest a broad misunderstanding by the public of the causes of the disaster. this paper illustrates that the difficulties which precipitated the crisis were a result of the historical development of the regulatory environment of the savings and loan industry. Examining this regulatory environment helps in understanding the current problems and crises of savings and loans as well as the situation in …

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Cpa Client Bulletin, January 1993, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Cpa Client Bulletin, January 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Contents [1993, Vol. 20, No. 1]; Accounting Historians Journal, The [1993, Vol. 20, No. 1]; Guide For Submitting Manuscripts [1993, Vol. 20, No. 1], Academy Of Accounting Historians Jan 1993

Contents [1993, Vol. 20, No. 1]; Accounting Historians Journal, The [1993, Vol. 20, No. 1]; Guide For Submitting Manuscripts [1993, Vol. 20, 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, Guide for Submitting Manuscripts, Copyright and Reproduction Rights, Submission Fee, and Guidelines on Research.

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1992 Accounting Hall Of Fame Induction : David Solomons; Accounting Hall Of Fame Membership [1992], Stephen A. Zeff, Thomas Junior Burns, David Solomons Jan 1993

1992 Accounting Hall Of Fame Induction : David Solomons; Accounting Hall Of Fame Membership [1992], Stephen A. Zeff, Thomas Junior Burns, David Solomons

Accounting Historians Journal

1992 Accounting Hall of Fame Induction: David Solomons with introduction by Stephen A. Zeff (Herbert S. Autrey Professor, Jones Graduate School of Administration, Rice University); Induction citation by Thomas J. Burns (Professor and Chairman, Committee on Accounting Hall of Fame, College of Business, The Ohio State University); Response by David Solomons (Ernst & Young Professor Emeritus, The Wharton School, University of Pennsylvania).

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Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 1], Academy Of Accounting Historians Jan 1993

Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research, autumn and winter 1992; Accounting, Auditing and Accountability Journal, 1992 Vol. 5 no. 3; and Contemporary Accounting Research, Spring 1993. Also in included are a call for Papers for Conference on Biographical Research in Accounting and request for submissions for 1993 Vangermeersch Manuscript Award.

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