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Articles 91 - 120 of 16670

Full-Text Articles in Accounting

True Leases Versus Disguised Installment Sale/Purchases: Factors The Courts Use To Distinguish, Ray A. Knight, Lee G. Knight May 2026

True Leases Versus Disguised Installment Sale/Purchases: Factors The Courts Use To Distinguish, Ray A. Knight, Lee G. Knight

Tax Adviser

No abstract provided.


Tax Reform Act Of 1986 Changes Affecting Real Estate Investment Trusts, Linda Galler May 2026

Tax Reform Act Of 1986 Changes Affecting Real Estate Investment Trusts, Linda Galler

Tax Adviser

No abstract provided.


Tax Clinic, Gerald W. Padwe May 2026

Tax Clinic, Gerald W. Padwe

Tax Adviser

No abstract provided.


Working With The Revised Alternative Minimum Tax For Individuals, Paul J. Streer, Michael L. Holland May 2026

Working With The Revised Alternative Minimum Tax For Individuals, Paul J. Streer, Michael L. Holland

Tax Adviser

No abstract provided.


Accounting Provisions Of The Tax Reform Act Of 1986, Suzanne E. Seidel, J. Russell Hamilton May 2026

Accounting Provisions Of The Tax Reform Act Of 1986, Suzanne E. Seidel, J. Russell Hamilton

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 2, February 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 2, February 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Limited Partner Obligations And At-Risk Amounts: The Tax Court Speaks But Not Too Clearly, Lawrence D. Maples May 2026

Limited Partner Obligations And At-Risk Amounts: The Tax Court Speaks But Not Too Clearly, Lawrence D. Maples

Tax Adviser

No abstract provided.


Acquiring A Computer For The Small Tax Practice, Joseph P. Matoney, Laurence R. Paquette May 2026

Acquiring A Computer For The Small Tax Practice, Joseph P. Matoney, Laurence R. Paquette

Tax Adviser

No abstract provided.


Tax Clinic, Thomas P. Ochsenschlager May 2026

Tax Clinic, Thomas P. Ochsenschlager

Tax Adviser

No abstract provided.


Tax Reform Act Of 1986 Applied To Banks, Barry Hipshman May 2026

Tax Reform Act Of 1986 Applied To Banks, Barry Hipshman

Tax Adviser

No abstract provided.


Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper May 2026

Foreign Tax Credit Provisions Of The Tax Reform Act Of 1986, Richard M. Hammer, James D. Tapper

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 18, Number 1, January 1987, American Institute Of Certified Public Accountants May 2026

The Tax Adviser, Volume 18, Number 1, January 1987, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended December 1986, American Institute Of Certified Public Accountants May 2026

Subject Index, 12 Months Ended December 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended December 1986, American Institute Of Certified Public Accountants May 2026

Author Index, 12 Months Ended December 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Nicholas J. Fiore May 2026

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.


Thumbtax, Sandra K. Lewis May 2026

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.


Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci May 2026

Paying The Debts Of Others: A Sec. 166 Or 162 Deduction?, Cherie J. O'Neil, Maria D. Tucci

Tax Adviser

No abstract provided.


Preparer Penalties And Compliance, George A. Arzoo May 2026

Preparer Penalties And Compliance, George A. Arzoo

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss May 2026

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.


Tax Problems In Forming A Partnership Of Controlled Corporations, Nancy J. Stara May 2026

Tax Problems In Forming A Partnership Of Controlled Corporations, Nancy J. Stara

Tax Adviser

No abstract provided.


Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes May 2026

Home Office And Hobby Loss Deductions After Tax Reform, Christine L. Courtnage, Lisa Estes

Tax Adviser

No abstract provided.


Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer May 2026

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …


The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena May 2026

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …


Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson May 2026

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …


Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo May 2026

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …


Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja May 2026

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …


External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule May 2026

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …


The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard May 2026

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …