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Articles 7261 - 7290 of 16682
Full-Text Articles in Accounting
Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin
Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin
Accounting Historians Journal
In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.
Planner, Volume 4, Number 5, December/January 1990, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 4, Number 5, December/January 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Characteristics Of The Work Of Leading Authors Of The Accounting Review, 1926-1945, Robert James Fleming, Samuel P. Graci, Joel E. Thompson
Accounting Historians Journal
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors' practical orientation, an attribute that is not particularly apparent in the work of current authors.
Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni
Early Attempt At Balance Sheet Classification And Financial Reporting, Vahe Baladouni
Accounting Historians Journal
A recent investigation into the archives of the English East India Company has produced the earliest known classified balance of accounts. Dated May 1, 1782, this statement predates the model balance sheet prescribed by the Companies Act of 1856 by some seventy-five years. This classified balance of accounts, together with extensive supplementary notes accompanying it, may be said to represent the earliest manifestation of financial reporting.
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting Historians Journal
The national armory at Springfield was the largest prototype of the modern factory establishment and its accounting controls were described by Alfred Chandler [1977] as the most sophisticated in use before the early 1840s. In spite of that, armory management did not integrate piece-rate accounting and a clock-regulated workday to produce prespecified norms of output. Hoskin & Macve [1988] have recently suggested that the armory's accounting controls were unable to attain disciplinary power over labor and increase labor productivity until a West Point trained managerial component had been established at the armory after 1840. They called for a reexamination of …
Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell
Cost Accounting At Keswick, England, C. 1598-1615: The German Connection, John Richard Edwards, George Hammersley, Edmund Newell
Accounting Historians Journal
The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were …
Creating An Accounting Culture In The Classroom, David R. Koeppen
Creating An Accounting Culture In The Classroom, David R. Koeppen
Accounting Historians Journal
Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly rule-oriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the …
Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Reviews Of Books And Other Publications [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar Jones (editor), The Memoirs of Edwin Waterhouse: A Founder of Price Waterhouse Reviewed by Michael J. Mepham; Marvin Kitman, George Washington's Expense Account Reviewed by James H. Potts; Charles Kohler, Five Years Hard! Memoirs of an Articled Clerk 1928-1933 Reviewed by John Freear; George J. Murphy, The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970 Reviewed by John …
Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Announcement [1990, Vol. 17, No. 1]; Contents Of Research Journals [1990, Vol. 17, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Accounting and Business Research spring 1990, Accounting and Finance May 1990, The Accounting Review April 1990, Contemporary Accounting Research fall 1989, Accounting, Auditing and Accountability Journal 1990 Vol. 3, no.1
Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]
Accounting Historians Journal, 1990, Vol. 17, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld
Development Of Managerial Accounting In Germany: A Historical Analysis, Adolf Gerhard Coenenberg, Hanns Martin Schoenfeld
Accounting Historians Journal
During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of true cost, resulting in a highly developed system that had a major impact on other European countries. The major difference between the German developments and those in the USA is the separation of cost (consumption/utilization of physical resources) from expenses. After WWII, interest centered on cost theory based on limitational rather than substitutional production functions. Gutenberg demonstrated various cost adaptation patterns as managements responded to output changes and …
Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas
Development Of The Judicial Definition Of Materiality, Luann Bean, Deborah W. Thomas
Accounting Historians Journal
Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course …
Reviews [1990, Vol. 17, No. 2], Patti A. Mills
Reviews [1990, Vol. 17, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Philip D. Bougen, Accounting and Industrial Relations: Some Historical Evidence on Their Interaction Reviewed by Roxanne T. Johnson; Robert H. Frank, Passions Within Reason: The Strategic Role of the Emotions Reviewed by Eric W. Noreen; Axel Grandell, Historiska studier i folkliv, handelsteknik och redovisning Reviewed by Sten Jonsson; Thomas M. Porter, The Rise of Statistical Thinking, 1820-1900. Reviewed by James J. Tucker, III; Rasoul H. Tondkar and Edward N. Coffman, Editors, Working Paper Series Volume 4 Reviewed by Marilynn Collins; Stephen P. Walker, The Society of Accountants in Edinburgh 1854-1914 Reviewed by Richard K. Fleischman
Panel Discussion On "The Impact Of Mergers Of Accounting Firms On The Auditing Profession", Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Killmer, Julia A. Lelik
Panel Discussion On "The Impact Of Mergers Of Accounting Firms On The Auditing Profession", Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Killmer, Julia A. Lelik
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Practicing Cpa, Vol. 14 No. 1, January 1990, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 14 No. 1, January 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1990, American Institute For Computer Sciences
Cpa Client Bulletin, January 1990, American Institute For Computer Sciences
Newsletters
No abstract provided.
Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair
Discussant's Response No. 2 To "Illegal Acts: What Is The Auditor's Responsibility?", Frances M. Mcnair
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix
Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "With Firmness In The Right", Theodore F. Bluey
Discussant's Response To "With Firmness In The Right", Theodore F. Bluey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Washington Report, Vol. 18 No.42, January 1, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.42, January 1, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Local Governmental Accounting Trends & Techniques 1990, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Deborah A. Koebele
Local Governmental Accounting Trends & Techniques 1990, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Deborah A. Koebele
Accounting Trends and Techniques
No abstract provided.
Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh
Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 63 (1990), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Cpa Letter, 1990, American Institute Of Certified Public Accountants
Cpa Letter, 1990, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern, reports on audited financial statements, part of audit performed by other independent auditors.
Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.