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Articles 6721 - 6750 of 16682
Full-Text Articles in Accounting
Talk About Members; Previts Awarded; Miranti Receives Prize, Academy Of Accounting Historians
Talk About Members; Previts Awarded; Miranti Receives Prize, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Thanks Henry; Bergevarn Receives Academy Research Grant, Academy Of Accounting Historians
Academy Thanks Henry; Bergevarn Receives Academy Research Grant, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians
History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accountant As Described In 1860 Sicily, S. Paul Garner
Accountant As Described In 1860 Sicily, S. Paul Garner
Accounting Historians Notebook
The fascinating historical novel by the Sicilian author, Giuseppe D. Lampedusa, entitled, The Leopard, vividly describes the feelings and final acceptance by the people of Sicily of the consolidation of the various kingdoms and provinces of the Italian Peninsula into one kingdom under the rule of King Victor Emmanuel. There is an unusual scene and description of an accountant on pages 44 and 45 of the book.
Cpa Client Bulletin, February 1992, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 16 No. 2, February 1992, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 16 No. 2, February 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 6, Number 6, February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 6, Number 6, February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue]
Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Cpa Client Bulletin, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practical Experiences With Regression Analysis, David A. Scott, Wanda A. Wallace
Practical Experiences With Regression Analysis, David A. Scott, Wanda A. Wallace
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk
Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk
Accounting Historians Journal
This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their influence on the accounting profession are analyzed. Each decade is examined in turn, and the historical consequences of the decade on "Big Eight" accounting firms in total and individually are presented.
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
Accounting Historians Journal
1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and Management Information Systems College of Business, The Ohio State University); Response by Raymond John Chambers (Professor Emeritus of Accounting University of Sydney, Australia)
Reviews [1992, Vol. 19, No. 1], Patti A. Mills
Reviews [1992, Vol. 19, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., …
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson
Accounting Historians Journal
Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin
Accounting Historians Journal
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Accounting Historians Journal
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.
Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon
Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen
Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Self-Evaluative Privilege, Thomas E. Powell
Self-Evaluative Privilege, Thomas E. Powell
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle
Accounting Historians Journal
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.