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Articles 5311 - 5340 of 33432

Full-Text Articles in Accounting

Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe Jan 2005

Roaring Nineties: Accounting History Comes Of Age, Richard K. Fleischman, Vaughan S. Radcliffe

Accounting Historians Journal

The paper outlines developments in the accounting history literature during the 1990s. The introduction chronicles the immense broadening of publication opportunities in accounting history that characterized the decade. To a certain extent, this enhancement of outlets resulted from a richer dialogue among accounting historians who became increasingly willing to debate paradigmatic and methodological issues. In this context, the paper identifies and discusses traditional and critical forms of accounting history and reviews work within the paradigms of economic-rationalist, Foucauldian, and Marxist/labor-process studies. The major elements of debate between old and new perspectives on accounting history are discussed and linked to later …


Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians Jan 2005

Noticeboard [2005, Vol. 32, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements inclued: Editorial Annourncemnt: New submissions should be sent to the incoming editor; Accounting Historians Journal Prize Winners 2004; Academy of Accounting Historinas: 2005 Rsearch Conference; Eleventh World Congress of accounting Historians: First Announcement, Call for Papers; 17th Annual Conference on Accounting, Business & Financial History.


Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson Jan 2005

Role Of Accounting Practices In The Disempowerment Of The Coahuiltecan Indians, Sarah A. Holmes, Sandra T. Welch, Laura R. Knudson

Accounting Historians Journal

This paper argues that a complex of accounting measures : account books, inventories of accumulated wealth, and detailed instructions for production performance : were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission …


Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby Jan 2005

Control, Conflict And Concession: Corporate Governance, Accounting And Accountability At Birmingham Small Arms, 1906-1933, Roger Lloyd-Jones, Mark D. Matthews, Josephine Maltby

Accounting Historians Journal

This paper takes as its starting point the relevance of a historical perspective to the study of corporate governance. Corporate governance is concerned with the institutions that influence how business corporations allocate resources and returns, and with the exercise of accountability to investors and other stakeholders. The historical model adopted is that of personal capitalism which is informed by scholars such as Chandler, and in the British context, Quail. Birmingham Small Arms, a quoted and diversified engineering company, was selected for analysis because although it was relatively large and adopted a holding company format, it retained many of the characteristics …


Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen Jan 2005

Bordazar Memorandum: Cost Calculation In Spanish Printing During The 18th Century, Jesus Martinez Guillen

Accounting Historians Journal

Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordazar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.


Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue] Jan 2005

Accounting Historians Journal, 2005, Vol. 32, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants Jan 2005

Cpa Expert 2005 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section Jan 2005

Tax Section Newsletter, January 2005, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants Jan 2005

Cpa Expert 2005 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter 2005, American Institute Of Certified Public Accountants Jan 2005

Cpa Letter 2005, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 21 No. 1, Winter 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2005

In Our Opinion… , Vol. 21 No. 1, Winter 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 21 No. 2, Spring 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2005

In Our Opinion… , Vol. 21 No. 2, Spring 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 21 No. 3, Summer 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2005

In Our Opinion… , Vol. 21 No. 3, Summer 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Focus, Vol. 1, No. 4, June/July 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2005

Focus, Vol. 1, No. 4, June/July 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Focus, Vol. 1 No. 3, April/May 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2005

Focus, Vol. 1 No. 3, April/May 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Focus, Vol. 1 No. 2, February/March 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2005

Focus, Vol. 1 No. 2, February/March 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.


Members In Government, January 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Members In Government, January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Members In Small Local Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Uniform Cpa Examination Alert, Winter/Spring 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Uniform Cpa Examination Alert, Winter/Spring 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Defining Professional Requirements In Statements On Auditing Standards; Statement On Auditing Standards, 102, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty Jan 2005

Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


High-Technology Industry Developments - 2005-06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

High-Technology Industry Developments - 2005-06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How To Afford A Long, Happy Retirement (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

How To Afford A Long, Happy Retirement (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants Jan 2005

Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy Jan 2005

Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


N-Sar Letter., American Institute Of Certified Public Accountants, Investment Companies Expert Panel. Jan 2005

N-Sar Letter., American Institute Of Certified Public Accountants, Investment Companies Expert Panel.

Guides, Handbooks and Manuals

No abstract provided.