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Full-Text Articles in Accounting

Tales From Accounting Records!, Ernest Stevelinck Oct 1990

Tales From Accounting Records!, Ernest Stevelinck

Accounting Historians Notebook

The following items are submitted by Professor Ernest Stevelinck, the 1987 Hourglass Award recipient, from his story and translations to English from French accounting records dating in the early part of this century. Apologies are extended to the original chroniclers and Professor Stevelinck for the editorial licenses taken.


In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians Oct 1990

In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians

Accounting Historians Notebook

With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.


President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino Oct 1990

President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians Oct 1990

History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Celebration Of Four Score Years, Academy Of Accounting Historians Oct 1990

Celebration Of Four Score Years, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …


Early Years Of Taxation In America, Judith E. Watanabe Oct 1990

Early Years Of Taxation In America, Judith E. Watanabe

Accounting Historians Notebook

This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.


Planner, Volume 5, Number 4, October/November 1990, American Institute Of Certified Public Accountants (Aicpa) Oct 1990

Planner, Volume 5, Number 4, October/November 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 6, Number 4, August/September 1990, American Institute Of Certified Public Accountants. Tax Division Sep 1990

Tax Division Newsletter, Volume 6, Number 4, August/September 1990, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Cpa Client Bulletin, September 1990, American Institute Of Certified Public Accountants (Aicpa) Sep 1990

Cpa Client Bulletin, September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 9, September 1990, American Institute Of Certified Public Accountants (Aicpa) Sep 1990

Practicing Cpa, Vol. 14 No. 9, September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Cpa Client Bulletin, August 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 8, August 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Practicing Cpa, Vol. 14 No. 8, August 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 3, August/September 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Planner, Volume 5, Number 3, August/September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Cpa Client Tax Letter, July/August/September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Horse Activity Question: For Fun Or For Profit?, Daryl V. Burckel, Zoel W. Daughtrey, Radie Bunn Jul 1990

Horse Activity Question: For Fun Or For Profit?, Daryl V. Burckel, Zoel W. Daughtrey, Radie Bunn

Woman C.P.A.

No abstract provided.


Cpa Client Bulletin, July 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Cpa Client Bulletin, July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 7, July 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Practicing Cpa, Vol. 14 No. 7, July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 6, Number 3, June/July 1990, American Institute Of Certified Public Accountants. Tax Division Jun 1990

Tax Division Newsletter, Volume 6, Number 3, June/July 1990, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Cpa Client Bulletin, June 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Cpa Client Bulletin, June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 6, June 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Practicing Cpa, Vol. 14 No. 6, June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 2, June/July 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Planner, Volume 5, Number 2, June/July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 1990, American Institute Of Certified Public Accountants (Aicpa) May 1990

Cpa Client Bulletin, May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 5, May 1990, American Institute Of Certified Public Accountants (Aicpa) May 1990

Practicing Cpa, Vol. 14 No. 5, May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, April/May/June 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Cpa Client Tax Letter, April/May/June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 4, April 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Practicing Cpa, Vol. 14 No. 4, April 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 1, April/May 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Planner, Volume 5, Number 1, April/May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham Mar 1990

When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham

Accounting Historians Notebook

Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.


Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa) Mar 1990

Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians Mar 1990

Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.


Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee Mar 1990

Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee

Accounting Historians Notebook

The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.