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Articles 8101 - 8130 of 16682

Full-Text Articles in Accounting

Rental Of Principal Residence Pending Sale: Has Bolaris Set A New Precedent?, Paula B. Thomas, Zoel W. Daughtrey Jan 1987

Rental Of Principal Residence Pending Sale: Has Bolaris Set A New Precedent?, Paula B. Thomas, Zoel W. Daughtrey

Woman C.P.A.

No abstract provided.


Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch Jan 1987

Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch

Accounting Historians Journal

Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.


Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette Jan 1987

Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette

Accounting Historians Journal

Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend …


Introduction To A Special Centennial Section Spring 1987, Gary John Previts Jan 1987

Introduction To A Special Centennial Section Spring 1987, Gary John Previts

Accounting Historians Journal

The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community represented by the Academy.


1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony Jan 1987

1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony

Accounting Historians Journal

Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.


Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting Education spring 1987.


Capital Maintenance: A Neglected Notion, Oscar S. Gellein Jan 1987

Capital Maintenance: A Neglected Notion, Oscar S. Gellein

Accounting Historians Journal

This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.


1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese Jan 1987

1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese

Accounting Historians Journal

Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)


American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon Jan 1987

American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon

Accounting Historians Journal

As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October 22, 1908 by Thos. Cullen Roberts, Secretary of the Association and by James G. Cannon.


Commentary On Cpas In 1908, Harry T. Magill Jan 1987

Commentary On Cpas In 1908, Harry T. Magill

Accounting Historians Journal

The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the time of that organizations coming of age : its 21st birthday in 1908. The Association, of course, was a predecessor of the American Institute of Certified Public Accountants.


Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians Jan 1987

Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Academy of Accounting Historians 1988 accounting history manuscript award, the Hourglass Award announcement, table of contents for Accounting and Business Research summer 1987, The Accounting Review, July 1987, Accounting and Finance May 1987, Journal of Accounting Education Fall 1987.


Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue] Jan 1987

Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1987

In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants. Jan 1987

Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants Jan 1987

What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman Jan 1987

Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman

Accounting Historians Journal

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.


Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman Jan 1987

Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman

Accounting Historians Journal

In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.


Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: S. Paul Garner: A Study of Selected Contributions to the Accounting Profession by Robert Michael Garner


Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry Jan 1987

Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry

Accounting Historians Journal

The dissertation abstracted is: Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain 1914-1925 by Anne Loft.


Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino Jan 1987

Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.


Twilight Of Income Measurement: Twenty-Five Years On, David Solomons Jan 1987

Twilight Of Income Measurement: Twenty-Five Years On, David Solomons

Accounting Historians Journal

The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it.


Editorial [1987, Vol. 14, No. 1], Gary John Previts Jan 1987

Editorial [1987, Vol. 14, No. 1], Gary John Previts

Accounting Historians Journal

The new editorial team of the Journal suggests that eight research guidelines be considered in a submitted manuscript.