Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

Journal

1990

Discipline
Keyword
Publication

Articles 1 - 30 of 111

Full-Text Articles in Accounting

Early Years Of Taxation In America, Judith E. Watanabe Oct 1990

Early Years Of Taxation In America, Judith E. Watanabe

Accounting Historians Notebook

This paper emphasizes taxation in America prior to the ratification of the Sixteenth Amendment to the Constitution in 1913. In order to understand the development of early taxation in America, it is important to examine some basic philosophies of public finance and taxation.


President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino Oct 1990

President's Message [1990, Vol. 13, No. 2], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians Oct 1990

In Memorial To An Accounting Historian: Dr. Edward Peragallo; Notes About Academy Members, Academy Of Accounting Historians

Accounting Historians Notebook

With regret, we report the death on February 22, 1990, of Dr. Edward Peragallo, professor emeritus of accounting and economics at Holy Cross College. Dr. Peragallo was 81 years old.


Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace Oct 1990

Taxation Theory As An Object Of Popular Wartime Comedy In 1779, J. R. Mace

Accounting Historians Notebook

The following extract is taken from Act 2, Scene 2, as edited to allow for the "Charles" and the "Moses" of the original text to be replaced by George III and Lord North respectively. It is concerned with raising money to pay for the deployment of additional troops in the North American War and requires no further comment. Politics is the art of the possible, and the reader can be left to draw his own conclusions as to the longevity (and continuing obscurity) of the concepts of equity in the context of tax systems, and as to the true origins …


History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians Oct 1990

History In Print [1990, Vol. 13, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa Oct 1990

Bond Refunding In Postbellum New Orleans: The Premium Bond Plan, Joseph R. Razek, Ramasamy Odaiyappa

Accounting Historians Notebook

The plan put forth by the City's Administrator of Finance, Mr. D.H. Adler, was known as the "Premium Bond Plan" and was designed to liquidate the City's bonded indebtedness over a 50-year period. Under this plan, which was adopted by the City Council on May 25, 1875 (New Orleans City Ordinance 3130) and ratified by the Louisiana Legislature on March 6, 1876 (La. Laws 1876, Act 31), existing bonds, whose coupon rates averaged 7.5% (Phillips, p. 5), would be converted into 5% Premium Bonds : redeemable from one to fifty years in the future. One million bonds, of $20 denomination, …


Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop Oct 1990

Academy Of Accounting Historians.Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Academy Of Accounting Historians. Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990; Trustees Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Trustees, Officers, And Key Members Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 8, 1990; Annual Business Meeting; Holiday Inn (Downtown) -- Toronto, Canada, August 9, 1990, Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker Oct 1990

Report To Trustees, Key Members, And Officers Meeting; Toronto Meeting -- August 1990, Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


History Workshop A Success, Academy Of Accounting Historians Oct 1990

History Workshop A Success, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Celebration Of Four Score Years, Academy Of Accounting Historians Oct 1990

Celebration Of Four Score Years, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …


Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians Oct 1990

Trustees And Current Members State Key Assumptions About The Academy Of Accounting Historians, Academy Of Accounting Historians

Accounting Historians Notebook

In the Spring, 1990 issue of The Accounting Historians Notebook, 26 tentative key assumptions were listed. These assumptions were then circulated to these groups: (1) current trustees; (2) past trustees; and (3) some key members. I then ranked these assumptions in order of strongest agreement to disagreement (#15, #26, and #18). I think you will find the rankings quite informative and very helpful in understanding the workings of the Academy.


Nature Of The Corporation, Kenneth S. Most Oct 1990

Nature Of The Corporation, Kenneth S. Most

Accounting Historians Notebook

No abstract provided.


Committee Reports, August 1990, Academy Of Accounting Historians Oct 1990

Committee Reports, August 1990, Academy Of Accounting Historians

Accounting Historians Notebook

The following committee reports were submitted at the meeting of the officers and trustees and the annual business meeting of The Academy in Toronto, Canada on August 8-9, 1990. In some cases, the reports have been summarized. Language : eng


Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue] Oct 1990

Accounting Historians Notebook, 1990, Vol. 13, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Editor's Notes, Betty Brown Oct 1990

Editor's Notes, Betty Brown

Woman C.P.A.

No abstract provided.


Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley Oct 1990

Some Empirical Evidence On The Impact Of The Aicpa’S Mandatory Continuing Education Requirements, Franklin J. Plewa, Richard F. Boes, G. Michael Ransom, Ronald D. Balsley

Woman C.P.A.

No abstract provided.


Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn Oct 1990

Continuing Professional Education For Cpas Not In Public Practice: Effect On The Profession, Kathleen E. Sinning, Hans J. Dykxhoorn

Woman C.P.A.

No abstract provided.


Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth Oct 1990

Improving Professional Quality Aicpa: Three Proposals, Penne Ainsworth

Woman C.P.A.

No abstract provided.


Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin Oct 1990

Recent Changes In The Aicpa Code: What They Mean For Cpas And Clients, S. Douglas Beets, Dale R. Martin

Woman C.P.A.

No abstract provided.


Gender Issues: Managing Work And Family: The Challenge, Bonnie Michaels Oct 1990

Gender Issues: Managing Work And Family: The Challenge, Bonnie Michaels

Woman C.P.A.

No abstract provided.


Tax Notes: Handling Irs Audits, Greta P. Hicks Oct 1990

Tax Notes: Handling Irs Audits, Greta P. Hicks

Woman C.P.A.

No abstract provided.


Book Review, Mary S. Hoover Oct 1990

Book Review, Mary S. Hoover

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 52, Number 4, Fall 1990, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Oct 1990

Woman Cpa Volume 52, Number 4, Fall 1990, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker Oct 1990

Message From The President-Elect [1990, Vol. 13, No. 2], Lee D. (Lee David) Parker

Accounting Historians Notebook

No abstract provided.


Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians Oct 1990

Moyra Kedslie Receives The Manuscript Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Robert Half Column: Advancing Your Career In The ’90s, Max Messmer Oct 1990

Robert Half Column: Advancing Your Career In The ’90s, Max Messmer

Woman C.P.A.

No abstract provided.


Understanding Based Alternative To “Plain Paper Prohibitation”, Louis G. Gutberlet Oct 1990

Understanding Based Alternative To “Plain Paper Prohibitation”, Louis G. Gutberlet

Woman C.P.A.

No abstract provided.


Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees Oct 1990

Strategic Plan For The Academy Of Accounting Historians, 1990-1994, Academy Of Accounting Historians. Board Of Trustees

Accounting Historians Notebook

The following discussion presents a combination of strategies, tactics, and particular activities of the Academy that are designed to move the Academy toward the accomplishment of its objectives. While many of the strategies, tactics, and activities may impact several objectives, they are, to the extent possible, identified with particular objectives.


Tales From Accounting Records!, Ernest Stevelinck Oct 1990

Tales From Accounting Records!, Ernest Stevelinck

Accounting Historians Notebook

The following items are submitted by Professor Ernest Stevelinck, the 1987 Hourglass Award recipient, from his story and translations to English from French accounting records dating in the early part of this century. Apologies are extended to the original chroniclers and Professor Stevelinck for the editorial licenses taken.


Impact Of The Internal Audit Function On The Auditor’S Consideration Of The Internal Control Structure, Ann B. Pushkin Jul 1990

Impact Of The Internal Audit Function On The Auditor’S Consideration Of The Internal Control Structure, Ann B. Pushkin

Woman C.P.A.

No abstract provided.