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Articles 7291 - 7320 of 16682
Full-Text Articles in Accounting
Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians
Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990
What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson
What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson
Accounting Historians Journal
Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.
World War Ii Cost Accounting Assignment, Dixon Fagerberg
World War Ii Cost Accounting Assignment, Dixon Fagerberg
Accounting Historians Journal
This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.
Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers
Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers
Accounting Historians Journal
This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and …
Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni
Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni
Accounting Historians Journal
Charles Lamb (1775-1834), English author, who became famous for his informal, personal essays and literary criticism, is presented here in his vocational role as accounting clerk. Lambs long years of experience in and out of Londons counting-houses permitted him to capture the early nineteenth-century business and accounting life in some of his renowned essays and letters to friends. His unique wit, humor, and warm humanity bring to life one of the most interesting periods in accounting history.
1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren
1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren
Accounting Historians Journal
Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business)
Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Accounting Historians Journal
There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive …
Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]
Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Accounting Trends And Techniques, 44th Annual Survey, 1990 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 44th Annual Survey, 1990 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Illustrations Of The Disclosure Of Related-Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 42, Hal G. Clark, Leonard Lorensen
Illustrations Of The Disclosure Of Related-Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 42, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt
Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones
Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives, William E. Mccarth, Eric Denna, Graham Gal
Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives, William E. Mccarth, Eric Denna, Graham Gal
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Washington Report, Vol. 18 No.43, January 8, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.43, January 8, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.49, February 19, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.49, February 19, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.50, February 26, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.50, February 26, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
In Our Opinion… , Vol. 6 No. 1, January, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 6 No. 1, January, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 6 No. 2, April, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 6 No. 2, April, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 6 No. 3, July, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 6 No. 3, July, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Illustrations Of Departures From The New Standard Auditor's Report On Financial Statements Of Business Enterprises : A Survey Of The Application Of Sas No. 58; Financial Report Survey, 41, Hal G. Clark, Leonard Lorensen
Illustrations Of Departures From The New Standard Auditor's Report On Financial Statements Of Business Enterprises : A Survey Of The Application Of Sas No. 58; Financial Report Survey, 41, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of The Presentation Of Financial Information About Consolidated Nonhomogenous Subsidiaries; Financial Report Survey, 40, Hal G. Clark, Leonard Lorensen
Illustrations Of The Presentation Of Financial Information About Consolidated Nonhomogenous Subsidiaries; Financial Report Survey, 40, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.46, January 29, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.46, January 29, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Accounting Historians Journal
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.
Washington Report, Vol. 18 No.47, February 5, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.47, February 5, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes
Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures", Miklos A. Vasarhelyi
Discussant's Response To "Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures", Miklos A. Vasarhelyi
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures, Timothy B. Bell, Gary S. Ribar, Jennifer Verichio
Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures, Timothy B. Bell, Gary S. Ribar, Jennifer Verichio
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.