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Articles 9151 - 9180 of 33601
Full-Text Articles in Accounting
Internet Vulnerability; Technology Alert, February 1995, Mark S. Eckman
Internet Vulnerability; Technology Alert, February 1995, Mark S. Eckman
Newsletters
No abstract provided.
1994 Survey On Trends And Future Developments In Management Consulting To Small Business, American Institute Of Certified Public Accountants. Management Consulting Services Division
1994 Survey On Trends And Future Developments In Management Consulting To Small Business, American Institute Of Certified Public Accountants. Management Consulting Services Division
Guides, Handbooks and Manuals
No abstract provided.
Inside Aicpa, January 23, 1995, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, January 23, 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, January 17, 1995, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, January 17, 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, January 9, 1995, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, January 9, 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, January 3, 1995, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, January 3, 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Illustrations Of Accounting For Certain Investments In Debt And Equity Securities : A Survey Of The Application Of Fasb Statement No. 115; Financial Report Survey, 55, Leonard Lorensen
Newsletters
No abstract provided.
Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman
Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman
Accounting Historians Journal
Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven …
Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division
Communicating Understandings In Litigation Services : Engagement Letters; Consulting Services Practice Aid, 95-2, Roger B. Shlonsky, American Institute Of Certified Public Accountants. Litigation Services Subcommittee, American Institute Of Certified Public Accountants. Management Consulting Services Division
Newsletters
No abstract provided.
Software Connection, Volume 2, Number 2, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)
Software Connection, Volume 2, Number 2, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 4, Number 2, Winter 1995, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 4, Number 2, Winter 1995, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendments To Statements On Auditing Standards No. 22, Planning And Supervision, No. 59, The Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern, And No. 62, Special Reports; Statement On Auditing Standards, 077, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311 Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341 and Statement on Auditing Standards No. 62, AICPA, Professional Standards, vol. 1, AU sec. 623.
Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Complementary Copies and Reprints, and Communications Section.
Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel
Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel
Accounting Historians Journal
This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather …
Retrospective: Paul Franklin Grady, Wesley T. Andrews
Retrospective: Paul Franklin Grady, Wesley T. Andrews
Accounting Historians Journal
This paper, written by his son-in-law of 37 years, is a collection of anecdotal "folklore" about a man who had a very significant impact on the development of the accounting profession during the "Golden Age of Accounting". Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail. The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.
Book Reviews [1995, Vol. 22, No. 1], Victoria Beard
Book Reviews [1995, Vol. 22, No. 1], Victoria Beard
Accounting Historians Journal
Boorks reviewed are: Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy Reviewed by Leslie S. Oakes; G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting and Control and External Performance Measurement) Reviewed by Kathryn A. S. Lancaster; Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look Reviewed by Denise Nitterhouse; Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, Reviewed by Richard Vangermeersch; R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions Reviewed by Jeremy Cripps; Chris …
Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]
Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]
Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson
British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson
Accounting Historians Journal
This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838-1900, together with the findings from earlier research, to explore the costing information generated over the period 1690-1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of …
Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck
Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck
Accounting Historians Journal
This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays Fisher's The Nature of Capital and Income : a work which has been aptly characterized as the "first economic theory of accounting" : as the first move toward the colonization of accounting by economics. The result of Fisher's influence has been a paradigmatic linkage between the Newtonian world view of science, neoclassical economics, and mainstream academic accounting thought. The picture that emerges from this …
Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker
Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker
Accounting Historians Journal
As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Accounting Historians Journal
Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …
Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 9, Number 5, December-January 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Consideration Of Internal Control Structure In A Financial Statement Audit : An Amendment To Sas No. 55; Statement On Auditing Standards, 078, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises the definition and description of internal control contained in SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit, to recognize the definition and description contained in Internal Control-Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO report). The Auditing Standards Board (ASB) believes the COSO report is rapidly becoming a widely accepted framework for sound internal control among United States organizations and its acceptance and use will continue to grow. Therefore, the ASB believes it is appropriate to revise SAS No. 55 to recognize the definition …
Intel's Pentium Problems Update; Technology Alert, January 1995, Robert C. Wynne
Intel's Pentium Problems Update; Technology Alert, January 1995, Robert C. Wynne
Newsletters
No abstract provided.
Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department
Digest Of State Issues 1995, Vol. 5, No. 2, American Institute Of Certified Public Accountants. State Legislation Department
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 98 (Springr 1995) and Vol. 25, no. 99 (Summer 1995); Contemporary Accounting Research Vol. 12, no. 1 (Fall 1995)
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Management Consultant, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina
1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina
Accounting Historians Journal
This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor's project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government.