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Articles 8821 - 8850 of 16682
Full-Text Articles in Accounting
Practicing Cpa, Vol. 8 No. 3, March 1984, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 8 No. 3, March 1984, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner
Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner
Accounting Historians Notebook
The purpose of this paper is to discuss the role of biography in accounting research. In order to determine if biographical research does, indeed, have a place in accounting research, it is necessary to understand what biographical research is. First, it will be useful to look at biographical research and its purpose. Biographical research is directed at looking into situations which already exist, and have already happened. The biographer is looking for facts.
Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman
Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman
Accounting Historians Notebook
No abstract provided.
History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians
History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills
Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills
Accounting Historians Notebook
The medieval Church employed law courts to administer the Roman-based canon law. Indeed, in many areas of late medieval Christendom there existed highly developed systems of canon law courts based on the diocese and its divisions. England was no exception. Within the diocese of Canterbury, for example, there were two courts, the Consistory Court, headed by the Commissary-General who exercised diocesan jurisdiction on behalf of the archbishop; and the Court of the Archdeacon, who represented the administrative subdivision below that of the diocese. This study focuses on the Canterbury Consistory and the financial aspects of its operations, particularly as they …
International Congress Anniversary, James W. Jones
International Congress Anniversary, James W. Jones
Accounting Historians Notebook
The Louisiana World Exposition which opened May 12, 1984, in New Orleans, and is to continue for six months brings to mind another World's Fair held eighty years ago. That one was also held in a city located on the Mississippi River: Saint Louis, Missouri, to celebrate the Louisiana Purchase of 1803.
What Constitutes A Classic In Accounting Literature?, Frank Barton
What Constitutes A Classic In Accounting Literature?, Frank Barton
Accounting Historians Notebook
There are those who believe that the accounting profession has gained considerable dignity and recognition during the past sixty or so years. Several accountants, including Chambers, Hatfield, Littleton, Mautz, Paton, Scott, Sterling and others, have made many contributions to accounting literature. From time to time some of them have made comments concerning the acceptance of accounting as a profession and its standing among other professions.
Loans Of Ancient Rome, Kenneth S. Most
Loans Of Ancient Rome, Kenneth S. Most
Accounting Historians Notebook
At the start of the Roman period, the epoch of the patrician tribes, families lived from the cultivation of the land; trade was insignificant. Loans were made for the purpose of surviving until the next harvest, which would be abundant enough to permit repayment of the loan. Thus, a loan would be made for less than one year. The creditor had power of life and death over his debtor, who, knowing that his life, or at least his liberty, was in danger, would hardly be likely to want a long-term loan.
Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick
Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick
Accounting Historians Notebook
The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might …
Cpa Client Bulletin, March 1984, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 1984, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Big Contest Number Four, Academy Of Accounting Historians
Big Contest Number Four, Academy Of Accounting Historians
Accounting Historians Notebook
The previous issue of THE NOTEBOOK included a contest wherein readers were challenged to guess the identity of a well known accountant who was pictured. This was the toughest contest held to date. In fact, only one person was able to identify the handsome young man in the photo as H. Thomas Johnson, the individual who was then president of the Academy of Accounting Historians. In fact, the picture appeared on the page facing the modern-day picture of Johnson in his role as president.
Historians Congress In Pisa, Academy Of Accounting Historians
Historians Congress In Pisa, Academy Of Accounting Historians
Accounting Historians Notebook
The Fourth International Congress of Accounting Historians will be held August 23-27, 1984,in Pisa, Italy. As of August 1983, registrations had been received from Asia (8), North American (42), South American (19), Europe (48), and Australia (8). The preliminary indication is that at least 32 papers will be presented.
Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Cpa Client Bulletin, February 1984, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1984, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 8 No. 2, February 1984, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 8 No. 2, February 1984, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
From The Editor, Stephen P. Walker
From The Editor, Stephen P. Walker
Accounting Historians Journal
I take this opportunity to report on recent developments and thank all who continue to support AHJ. The current issue contains an Autobiographical section. Richard Vangermeersch ([email protected]) is guest editing a special section on International Congresses of Accounting to coincide with the theme of the World Congress of Accounting Historians in 2004. I am delighted to announce that the editorial board have decided that the prize for the best paper in Volume 29 be awarded to Alan J. Richardson for his article on Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting, 1926-1986.
Washington Report, Vol. 13 No.24, August 6, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.24, August 6, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.30, September 17, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.30, September 17, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.37, November 5, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.37, November 5, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.40, November 26, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.40, November 26, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 84-1 (January, 1984), American Institute Of Certified Public Accountants
What's Going On, Edition 84-1 (January, 1984), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Episodes In The Australian Tax Accounting Saga, Robert William Gibson
Episodes In The Australian Tax Accounting Saga, Robert William Gibson
Accounting Historians Journal
Tax effect accounting was introduced into Australia a little over a decade ago. The treatment of the tax effect of losses carried forward and the trading stock valuation adjustment introduced further complications to this new aspect of corporate accounting and reporting. This paper presents an account of the resolution of these accounting issues. It covers the role of professional bodies, companies, and regulatory authorities and the conflicts which arose among them.
Washington Report, Vol. 13 No.23, July 30, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.23, July 30, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.18, June 25, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.18, June 25, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.42, December 10, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.42, December 10, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 13 No.43, December 17, 1984, American Institute Of Certified Public Accountants.
Washington Report, Vol. 13 No.43, December 17, 1984, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt
Significance Of Ancient Mesopotamia In Accounting History, Douglas Garbutt
Accounting Historians Journal
The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history. Understanding of the materials has been advanced, in part, by specialists from other fields, such as mathematics and astronomy, yet accounting historians do not seem to have been attracted to the problems of interpreting the elegantly simple records and the societal context within which they were made and used. To exemplify the challenges facing the accounting historian, the author considers evidence on the …
Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker
Behavioural Impact Of Budgets: Early Accounting Contributions, Lee D. Parker
Accounting Historians Journal
Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of earlier decades, whose contribution to this subject has to date been overlooked.
Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann
Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann
Accounting Historians Journal
A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.
Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch
Comment On Some Remarks By Historians Of Cost Accounting On Engineering Contributions To The Subject, Richard G.J. Vangermeersch
Accounting Historians Journal
M. C. Wells wrote in Accounting for Common Costs that engineering impacts on cost accounting had ended by 1910. This paper reports the results of a review of the Accountants' Index from 1920 through 1949 for engineering sources listed under the general category of the two sections of "Cost and Factory Accounting" and "Depreciation, Depletion, and Obsolescence." The results show that engineering sources on these topics peaked late during the decade that began in 1910 and did not become insignificant until the 1930s.