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- Accounting Historians Journal; University of Mississippi. Tax History Research Center (1)
- Accounting Historians Journal; Walker (1)
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- Asociacion Espanola de Contabilidad y Administracion de Empresas. Congress (10th : 1999 : Zaragosa (1)
Articles 1 - 30 of 64
Full-Text Articles in Accounting
Memorial: The Lost Giant In Japan, Kyojiro Someya (1923-2000); Lost Giant In Japan, Kyojiro Someya (1923-2000), Hideki Murai, Susumu Saito, Yoshiro Kimizuka
Memorial: The Lost Giant In Japan, Kyojiro Someya (1923-2000); Lost Giant In Japan, Kyojiro Someya (1923-2000), Hideki Murai, Susumu Saito, Yoshiro Kimizuka
Accounting Historians Notebook
Kyojiro Someya, Professor emeritus of Waseda University, died suddenly before dawn on January 3, 2000, as he neared the age of 77. He had completed the correction of proofs of his last book, Accounting and Management of Cash Flow, on the day before, but to our regret could not write the preface. His academic achievements were his brilliant activities at home and abroad and his publication of over 90 books, including 24 coauthored, and more than 200 papers.
8th World Congress Of Accounting Historians, Madrid, Spain, July 19-21, 2000, Academy Of Accounting Historians
8th World Congress Of Accounting Historians, Madrid, Spain, July 19-21, 2000, Academy Of Accounting Historians
Accounting Historians Notebook
The 8th World Congress of Accounting Historians met in Madrid, Spain, July 19-21, 2000, on the social science Campus of the Universidad Carlos III de Madrid. Accounting history as old as humanity itself has been enhanced with new subjects, new fields of interest, and new approaches. However, a variety of interests and new possibilities bring a little confusion and disorder. As a result, it is clear that the 8th World Congress of Accounting Historians is an essential event especially at the end of second millennium. Approximately 200 accounting historians representing 24 countries came to this academic event.
President's Message [2000, Vol. 23, No. 2], Kathleen E. Sinning
President's Message [2000, Vol. 23, No. 2], Kathleen E. Sinning
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians 2000-2001 Functions, Academy Of Accounting Historians
Academy Of Accounting Historians 2000-2001 Functions, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
A.C. Littleton: Anecdotes Of An Accounting Legend, Lorraine Gilbert
A.C. Littleton: Anecdotes Of An Accounting Legend, Lorraine Gilbert
Accounting Historians Notebook
The purpose of this paper is to provide greater insights of A. C. Littleton as a person through anecdotes collected from selected interviews. In general, an interview is a conversation that has a structure and a purpose and therefore becomes a careful questioning and listening strategy with the objective of obtaining thoroughly tested knowledge. Thus, in interviewing various individuals who had in some capacity known Littleton, a picture of Littleton that was as real as possible was created. The interviews used in this paper are from individuals who were former students or colleagues at the University of Illinois, as well …
News And Notes [2000, Vol. 23, No. 2]; What Do You Think?; Fleischman And Tyson Edit Us Accounting, History And Historiography; John Richard Edwards Edits Book; Academy Receives Rare Collection Of Auditing Books; Academy Of Accounting Historians. Strategic Action Committee; 2002 Research Conference Plans Changed, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: International Perspectives: A Colloquium, Academy Of Accounting Historians
Accounting History: International Perspectives: A Colloquium, Academy Of Accounting Historians
Accounting Historians Notebook
International Perspectives was held at Drexel University on August 13, 2000, and sponsored by the Academy of Accounting Historians and Drexel University. Approximately 45 people attended this event. Alan Mayper and Barbara Merino are to be congratulated for their excellent work in developing the Colloquium. A special appreciation is extended to Drexel University who cosponsored and provided facilities for the program.
St. Matthew From An Accounting Perspective, Andrew D. Sharp
St. Matthew From An Accounting Perspective, Andrew D. Sharp
Accounting Historians Notebook
St. Matthew is the patron saint of accountants, tax collectors, bankers, customs officers and security guards. He was originally called Levi; however, this follower of Jesus took the name Matthew-the gift of Yahweh-when called to be a disciple. St. Matthew's feast day is celebrated on September 21st.
History In Print [2000, Vol. 23, No. 2], Academy Of Accounting Historians
History In Print [2000, Vol. 23, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Farewell To Russell Lloyd Mathews, Academy Of Accounting Historians
Farewell To Russell Lloyd Mathews, Academy Of Accounting Historians
Accounting Historians Notebook
Professor Russell Mathews, one of pillars of accounting education in Australia, passed away on March 1, 2000, after a long illness, at the age of 79 years. When the predecessor of the Accounting Association of Australia and New Zealand was formed in the early sixties, there were three appointments to chair of Accounting in Australia: Raymond Chambers at Sydney, Louis Goldberg at Melbourne and Professor Russell Mathews at Adelaide. These three made the first vigorous submission to the Australia Federal Government on behalf of accounting education in Australian universities. Professor Mathews in 1990-91 chaired the major enquiry into accounting education …
Accounting Historians Notebook, 2000, Vol. 23, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2000, Vol. 23, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Tax History Foundation And Museum, Inc.: A New Resource For Accounting, Commercial, And Economic History, Academy Of Accounting Historians
Tax History Foundation And Museum, Inc.: A New Resource For Accounting, Commercial, And Economic History, Academy Of Accounting Historians
Accounting Historians Notebook
With tax season 2000 at an end, a new resource, the Tax History Foundation and Museum, reminds us that the United States has decades of accounting, commercial, and economic development history from which we can learn. The mission of the newly formed Tax History Foundation and Museum, says Executive Director H. Elliott Lipschultz, is "to encourage the study of accounting, commercial, and economic history by examining technological change and commercial development." According to Lipschultz, the Foundation may also examine the history of how CPAs help clients increase their networths over time, how entrepreneurs and business professionals use technology to make …
Walker New Editor Of Ahj, Academy Of Accounting Historians
Walker New Editor Of Ahj, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun
Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun
Bullion
The Commodity Boards were noted for paying farmers prices that were lower than the world prices and sometimes even lower than their production costs. This difference represented implicit taxation of farm incomes and served as a dis-incentive to domestic production. This paper examines the administration of commodity taxes/levies and their effect on commodity trading in Nigeria as well as assessing the various systems of commodity marketing in Nigeria. The paper concludes that Commodity trade, in Nigeria began with the British companies exporting raw materials to their industries abroad. His was followed by the Commodity/Marketing Board era and finally trade liberation. …
Managing Customer Relationships In The New Milleneum, Vimi Jham
Managing Customer Relationships In The New Milleneum, Vimi Jham
Management Dynamics
No abstract provided.
The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan
The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan
Bullion
The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …
Real Sector Policy Measures In The Year 2000 Budget And Sector Performance Appraisal, Isa Yuguda
Real Sector Policy Measures In The Year 2000 Budget And Sector Performance Appraisal, Isa Yuguda
Bullion
The article attempts to give the major thrust of the 2000 Budget, itemize the strategies for achievement as well as assessing the real sector performance from January- June 2000. The author noted that the It is important to mention that the year 2000 Budget was conceptualised within the framework of the overall projected economic policy targets of Government up to 2003. ln this regard, it is expected that the provisions of the budget will run in line with such set targets which include, GDP growth rate of 10%, single digit inflation, 70% employment (formal & informal), household access to electricity …
Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi
Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi
Bullion
The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …
Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade
Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade
Bullion
The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.
Academy Of Accounting Historians 2000 Functions, Academy Of Accounting Historians
Academy Of Accounting Historians 2000 Functions, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2000, Vol. 23, No. 1 (April) [Whole Issue]
Accounting Historians Notebook, 2000, Vol. 23, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Nineteenth Century Public Accounting In Boston, Richard G.J. Vangermeersch
Nineteenth Century Public Accounting In Boston, Richard G.J. Vangermeersch
Accounting Historians Notebook
A panel discussion on The Past, Current, and Future of the Massachusetts Society of CPAs will be presented at the Northeast Regional American Accounting Association Meeting of April 20-22, 2000. In preparation and in addition to my work on Harvey S. Chase, an early founder of the Massachusetts Society, I have reviewed the nineteenth century Boston City Directories at the Boston Public Library. The intent of this review was to include Boston into a work done by A. C. Littleton in 1942 on New York, Chicago, and Philadelphia accountants. Professor A. C. Littleton of the University of Illinois is, perhaps, …
Message From The President [2000, Vol. 23, No. 1], Kathleen E. Sinning
Message From The President [2000, Vol. 23, No. 1], Kathleen E. Sinning
Accounting Historians Notebook
No abstract provided.
Fleischman Receives The Hourglass, Academy Of Accounting Historians
Fleischman Receives The Hourglass, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
News And Notes [2000, Vol. 23, No. 1]; Hourglass Nominations; Announcing Essays By David A. R. Forrester; Silent Auction; Accounting History -- A Special Subscription Offer; Membership Directory, Academy Of Accounting Historians
News And Notes [2000, Vol. 23, No. 1]; Hourglass Nominations; Announcing Essays By David A. R. Forrester; Silent Auction; Accounting History -- A Special Subscription Offer; Membership Directory, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Call For Manuscripts: The Accounting Historians Journal; Tax History Research Center Fellowships, Academy Of Accounting Historians
Call For Manuscripts: The Accounting Historians Journal; Tax History Research Center Fellowships, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians: The Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999; Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999, Academy Of Accounting Historians
Academy Of Accounting Historians: The Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999; Rhetoric Of Accounting History: Conversations Across Time And Space, Toronto, November 18-20, 1999, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians: Trustee And Officers Meeting, Marriott Hotel, San Diego, California, August 15, 1999; Trustees And Officers Meeting, November 20, 1999, Weston Hotel, Toronto, Canada; Trustee And Officers Meeting, Marriott Hotel, San Diego, California, August 15, 1999, Academy Of Accounting Historians
Academy Of Accounting Historians: Trustee And Officers Meeting, Marriott Hotel, San Diego, California, August 15, 1999; Trustees And Officers Meeting, November 20, 1999, Weston Hotel, Toronto, Canada; Trustee And Officers Meeting, Marriott Hotel, San Diego, California, August 15, 1999, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
1999 Annual Business Meeting: Academy Of Accounting Historians, Westin Hotel, Toronto, Canada, November 20, 1999, Alan John Richardson
1999 Annual Business Meeting: Academy Of Accounting Historians, Westin Hotel, Toronto, Canada, November 20, 1999, Alan John Richardson
Accounting Historians Notebook
No abstract provided.
Presentation Of The 1999 Enrique Fernandez Pena Accounting History Award, Academy Of Accounting Historians
Presentation Of The 1999 Enrique Fernandez Pena Accounting History Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.