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Articles 4681 - 4710 of 33432
Full-Text Articles in Accounting
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accountants In The British Census, John Richard Edwards, Stephen P. Walker
Accounting Historians Journal
Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians
Accounting Historians Journal
The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura
Accounting Historians Journal
This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Accounting Historians Journal
In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …
Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section
Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section
Newsletters
No abstract provided.
Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer
Accounting Historians Journal
For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law
Accounting Historians Journal
No abstract provided.
Planner, Volume 22, Number 1, January-February 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 1, January-February 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 23 No. 4, Fall 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 23 No. 4, Fall 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 1, January 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 1, January 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales
Accounting Historians Journal
No abstract provided.
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen
Accounting Historians Journal
In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly …
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians
Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith
Accounting Historians Journal
Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. his writings and speeches in this area have a place in the history of social responsibility accounting. the paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the american institute of accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the …
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart
Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart
Accounting Historians Journal
This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward …
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats
Accounting Historians Journal
The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the paper seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his …
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Focus, Vol. 3 No. 5, September/October 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 5, September/October 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends and Techniques
No abstract provided.