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Articles 5281 - 5310 of 33432
Full-Text Articles in Accounting
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Alums Remember Patterson School With Scholarship Gift Through Will
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Revamped Internship Program Logs 62 Students for Spring Placement
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, 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, Guide for Submitting Manuscripts.
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Accounting Historians Journal
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the well qualified chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership …
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting Historians Journal
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Accounting In History, Stephen P. Walker
Accounting In History, Stephen P. Walker
Accounting Historians Journal
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this …
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Editorial announcement: Submissions, Please note that article submissions should be sent to the incoming editor; The Accounting Historians Journal, 1974-1992: Available on-line; The Academy of Accounting Historians, Vangermeersch Manuscript Aword, 2006: Eligibility and guidelines for submissions; Yearbook of the Accounting History Association, Japan: Abstracts of papers, Vol. 23 (2004); Eleventh World Congress of Accounting Historians: Call for Papers; Eighth Interdisciplinary Perspectives on Accounting Conference: Call for papers; Call for papers: Accounting, Business and Financial History, Special Issue; Call for papers: Accounting Fourm: Financial Accounting: Past, Present, and Future.
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Infotech Update, Volume 14, Number 1, January/February 2005, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 14, Number 1, January/February 2005, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Accounting Historians Journal
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history …
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting Historians Journal
This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source materials, the paper highlights the ways in which accounting helped translate imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the native population as …
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Audit Documentation; Statement On Auditing Standards, 103, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Statements on Auditing Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 101, As Of January 1, 2005, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 1, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practice Alert 2005-1: Auditing Procedures With Respect To Variable Interest Entities, American Institute Of Certified Public Accountants. Professional Issues Task Force
Practice Alert 2005-1: Auditing Procedures With Respect To Variable Interest Entities, American Institute Of Certified Public Accountants. Professional Issues Task Force
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
William Donald Samson: Memorial To An Accounting Historian, Scholar And Friend; William D. Samson (1947-2005), Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Uniqueness is an attribute of greatness. Bill Samson was unique. No other accounting historian has had his likeness and his story told on the front page of The Wall Street Journal. Bill was the subject of such attention on July 16, 1997. But he would be the first to point out that being a poster child' for accounting history was not what pleased him the most. Rather, his life with Joan, their collection of pets, and perhaps the Harley which he drove with all the abandon of a 'rebel with a cause', were the center of the spirited person we …
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 1]; Statement Of Policy [2005, Vol. 32, No. 1]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 1], 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, Guide for Submitting Manuscripts.
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting History Of Capital Maintenance: Legal Precedents For Managerial Autonomy In The United Kingdom, Dean Arden, Maxwell E. Aiken
Accounting Historians Journal
The effectiveness of the capital maintenance concept that became enshrined in British companies legislation during the 19th century was almost immediately undermined when companies were permitted to pay dividends from circulating' capital surpluses, even though overall there were losses of total invested capital. It is generally accepted that the British courts were conscious not to limit management's capacity to innovate and operate their businesses in good faith, and to maximize the capacity of their entities to distribute dividends to shareholders now and in the future. Nevertheless, it is unclear why at the time some accounting methods were accepted as being …
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Effect Of Regulation On Statement Disclosures In The 1915 Moody's Manuals, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the …