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Articles 181 - 210 of 407
Full-Text Articles in Accounting
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of …
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Taking The Esp Out Of Eps, Eugene J. Laughlin, Kenneth L. Fox
Taking The Esp Out Of Eps, Eugene J. Laughlin, Kenneth L. Fox
Woman C.P.A.
No abstract provided.
Woman Cpa Volume 51, Number 1, January 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa Volume 51, Number 1, January 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Accounting Historians Journal
This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Accounting Historians Journal
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Historians Journal
Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Accounting Historians Journal
Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
Accounting Historians Journal
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Accounting Historians Journal
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …
Early Accounting: The Tally And Checkerboard, William T. Baxter
Early Accounting: The Tally And Checkerboard, William T. Baxter
Accounting Historians Journal
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching "foil" and "stock" (hence our "stock market"). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval …
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Accounting Historians Journal
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these changes, the accounting community needs to learn how to communicate, adopt and implement changes. This paper discusses an important aspect of the change process, the change agent. The first part of the paper presents an historical example of an important group of international change agents, the Jewish traders of the Middle Ages and early Renaissance. Parallels are then drawn between the Medieval Jewish traders and modern international accounting …
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Accounting Historians Journal
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
Accounting Historians Journal
This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Historians Journal
1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)
Accountant And The Investor, George Oliver May
Accountant And The Investor, George Oliver May
Accounting Historians Journal
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
Woman C.P.A.
No abstract provided.