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Full-Text Articles in Accounting

Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker Mar 1986

Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker

Accounting Historians Notebook

Henry Fayol (1841-1925) was a leading administrator in the French mining and metallurgy industry. After studying at the Lycee at Lyons and the Ecole Nationale Des Mines de Saint Etienne, he was appointed engineer of the Commentry pits of the S.A. Commentry-Fourchambault combine in 1860. By 1888 he had risen to the managing directorship of that company, retiring as chief executive in 1918 but remaining as a director. During his lifetime he was awarded a number of prizes and honors.1 In 1916 he published his now famous Administration Industrielle et Generale-Prevoyance, Organisation, Commandement, Coordination, Controle, in the Bulletin de la …


History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians Mar 1986

History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Federal Funding Possibilities For Accounting History Research, Robert M. Kozub Mar 1986

Federal Funding Possibilities For Accounting History Research, Robert M. Kozub

Accounting Historians Notebook

The Travel to Collections Program was designed to enable American scholars to travel to the research collections of libraries, archives, museums, or other repositories to consult research materials of fundamental importance for the progress of the scholar's work. The grant program is intended to assist individual scholars defraying the costs associated with a research trip to those collections within North America or Western Europe. Preference is given to those scholars who have no other source of funding for the research trip proposed. The amount of the award is limited to $500 and only research trips whose costs exceed that amount …


Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield Mar 1986

Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


New Journal Editorial Policy, Gary John Previts Mar 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

No abstract provided.


Management Accounting History Seminar, Academy Of Accounting Historians Mar 1986

Management Accounting History Seminar, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, March 1986, American Institute Of Certified Public Accountants (Aicpa) Mar 1986

Cpa Client Bulletin, March 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Guess Who Contest Number Seven, Academy Of Accounting Historians Mar 1986

Guess Who Contest Number Seven, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue] Mar 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Gaussen Account Book Of 1791 And The Sandby Art Collection, Robert William Gibson Mar 1986

Gaussen Account Book Of 1791 And The Sandby Art Collection, Robert William Gibson

Accounting Historians Notebook

For a fuller account of the the Gaussen account book and the Sandby art collection, please consult: Faigan, Julian. Paul Sandby R.A.: the Collection in the City of Hamilton Art Gallery. M.A. thesis University of Melbourne, 1984.


Utilizing The History Of Accounting To Improve Communication Skills, Sandra D. Byrd, David B. Byrd Mar 1986

Utilizing The History Of Accounting To Improve Communication Skills, Sandra D. Byrd, David B. Byrd

Accounting Historians Notebook

During recent years, many comments have been made regarding the lack of good written and oral communication skills of entry level accountants. Accounting academicians realize that there is a weakness in the communications area. Many professors do not feel, however, that they have sufficient time to address the area of communication skills in the present undergraduate accounting courses because it is difficult just having time to cover technical accounting material. To increase accounting knowledge and at the same time improve communications skills were the objectives of an intersession course for accounting students which was offered between semesters as a one …


American Thought To 1921 Concerning Accounting For Changing Prices, Walker Eugene Fesmire Mar 1986

American Thought To 1921 Concerning Accounting For Changing Prices, Walker Eugene Fesmire

Accounting Historians Notebook

Would a review of the earlier writings by accountants on inflation reveal that many ideas which we now view as new or recent are actually restatement of earlier ideas or concepts? This article will review the ideas of those that considered the problem between 1918 and 1921. Included in the review will be the problems identified by those early writers and the obstacles that they found to the implementation of solutions.


Practicing Cpa, Vol. 10 No. 3, March 1986, American Institute Of Certified Public Accountants (Aicpa) Mar 1986

Practicing Cpa, Vol. 10 No. 3, March 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1986, American Institute Of Certified Public Accountants (Aicpa) Feb 1986

Cpa Client Bulletin, February 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 10 No. 2, February 1986, American Institute Of Certified Public Accountants (Aicpa) Feb 1986

Practicing Cpa, Vol. 10 No. 2, February 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.51, March 3, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 14 No.51, March 3, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.50, February 24, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 14 No.50, February 24, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.8, April 21, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.8, April 21, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.22, July 28, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.22, July 28, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.24, August 11, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.24, August 11, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis Jan 1986

Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis

Accounting Historians Journal

In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.


Accountant In The Bolivian Jungle, John Freear Jan 1986

Accountant In The Bolivian Jungle, John Freear

Accounting Historians Journal

In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's professionalism was offended by the condition of the plantation's accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit …


Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1986

Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni Jan 1986

Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni

Accounting Historians Journal

The first archival period (1600-1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and Records in London. Of these, two are of singular interest. Along with related Company minutes, these statements are analyzed and interpreted in this paper. They shed some light on the reporting practices and concepts of the early years of the incorporated joint-stock company.


Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy Jan 1986

Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy

Accounting Historians Journal

A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been not unexpectedly the traditions of English Company law and the close professional, institutional and economic relationships …


Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal Jan 1986

Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal

Accounting Historians Journal

Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.


Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino Jan 1986

Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino

Accounting Historians Journal

Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by Edward N. Coffman; Richard P. Brief, ed. Dicksees Contribution to Accounting Theory Reviewed by Walker Fesmire; Leslie G. Campbell, International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Reviewed by O. Ronald Gray; Sir Hugh Cooke. A Summary of the Principal Legal Decisions Affecting Auditors Reviewed by Raymond T. …


Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry Jan 1986

Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Accounting for Inflation: German Theory of the 1920s by Oliver Finley Graves; The Evolution of French Accounting Thought As Reflected By The Successive Uniform Systems (Plans Comptables Generaux by Anne Fortin); The Accounting Professions Specifications of Procedures and Actions Following Initiations of Selected Legal Actions Involving Allegations of Illegal Or Improper Management Acts: 1939-1978 by Robert M. Bracken; Economy and Society in Brescia During The Venetian Domination, 1426-1645 by Joanne Marie Ferraro; Poverty in Three English Towns, 1560-1640; A Comparative Approach by Thorold John Tronrud; Taylorism in France, 1904-1920: The Impact of Scientific Management On Factory Relations …


Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue] Jan 1986

Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Auto Expense Deduction Of Employees: Under The Deficit Reduction Act Of 1984, Cherie J. O'Neil, Ramesh Narasimhan Jan 1986

Auto Expense Deduction Of Employees: Under The Deficit Reduction Act Of 1984, Cherie J. O'Neil, Ramesh Narasimhan

Woman C.P.A.

No abstract provided.