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Articles 151 - 180 of 454
Full-Text Articles in Accounting
Inside Aicpa, March 19, 1990, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, March 19, 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, March 12, 1990, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, March 12, 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, March 5, 1990, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, March 5, 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham
When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham
Accounting Historians Notebook
Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.
Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Total News, Volume 2, Number 1, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Total News, Volume 2, Number 1, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians
Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.
Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee
Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee
Accounting Historians Notebook
The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.
History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians
History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Report Of The International Research Task Force, Sarah Auman Reed
Report Of The International Research Task Force, Sarah Auman Reed
Accounting Historians Notebook
No abstract provided.
Accounting History Lessons From The Comer School, George N. Comer
Accounting History Lessons From The Comer School, George N. Comer
Accounting Historians Notebook
No abstract provided.
Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus
Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus
Accounting Historians Notebook
This paper is a portion of a line of research based on the premise that one's ability to understand and explain the existence of a particular firm's accounting practices, or of typical firm accounting practices, is enhanced by an understanding of the economics of the firm. Both firms and accounting have existed for a long time, having developed together over many centuries. The focus in this paper is on developments in firm size, in firm strategy regarding vertical integration and diversification, and in form of organization as influences on the development of accounting.
British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker
British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker
Accounting Historians Notebook
Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880's and credit American innovators of Frederick Taylor's scientific management movement with conceiving the new practices. However, it is counterintuitive to think the entrepreneurs of the British Industrial Revolution would not have developed costing techniques, given their significant methodological advances in other economic areas, such as technology, capital accumulation, and marketing structure development. This paper reports the findings from a survey of surviving business records from twenty-five large industrial firms during the 1760-1850 period, concentrated in the dominant textile and iron industries. Substantial evidence of mature cost management …
Women In Accounting In Great Britain And In The United States -- Some Historical Parallels, Suzanne N. Cory
Women In Accounting In Great Britain And In The United States -- Some Historical Parallels, Suzanne N. Cory
Accounting Historians Notebook
The public accounting profession in the United States has its roots in Great Britain. Chartered accountants from England and Scotland came to this country to account for the capital coming into the States from the Old World [Stevens, 1981, p. 3]. Hence, a history of women in accounting in the United States would be expected to have many parallels with a history of women in accounting in Great Britain.
Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins
Accounting Historians Notebook
The Tax Reform Act of 1986 brought back the topic of the Natural Business Year in a shocking manner to accountants. The hard work of over seventy years was lost, as individuals and partnerships effectively lost the Natural Business Year alternative. This paper traces the proactive accounting development of the Natural Business Year concept to the reactive mode of the last three decades.
Accounting Historians Notebook, 1990, Vol. 13, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1990, Vol. 13, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Tax Division Newsletter, Volume 6, Number 2 March 1990, American Institute Of Certified Public Accountants. Tax Division
Tax Division Newsletter, Volume 6, Number 2 March 1990, American Institute Of Certified Public Accountants. Tax Division
Newsletters
No abstract provided.
Travel News, March 1990, American Institute Of Certified Public Accountants. Meetings & Travel Services
Travel News, March 1990, American Institute Of Certified Public Accountants. Meetings & Travel Services
Newsletters
No abstract provided.
Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer
Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer
Accounting Historians Notebook
Proposed changes to the CPA exam and the resulting discussion and debate suggest the need to review the source and purposes of the exam. The State Board of Accountancy of each state has statutory responsibility for the preparation, administration, and grading of the CPA exam. All fifty-four Boards of Accountancy purchase the preparation and grading services of the American Institute of Certified Public Accountants, Board of Examiners. Thus, the Board of Examiners is the sole provider and designer of the CPA exam. The CPA exam, as a licensing exam, is intended to protect the public welfare by testing for minimal …
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Accounting Historians Notebook
Expressing a growing concern about the proliferation of accounting pronouncements issued by the Financial Accounting Standards Board (FASB) and the trend these pronouncements appear to be taking toward a more theoretical viewpoint, Gene Flegm was particularly critical of FAS Statements 94, 95, and 96. These deal with consolidation of majority-owned subsidiaries, statement of cash flows, and accounting for income taxes. While intended to correct accounting abuses, in his opinion these statements not only fail in their intent, but actually create opportunities for abuse by complicating an already complex reporting system and do nothing to increase the reliability of accounting information.
History Papers To Be Presented At The Annual Aaa Meeting, Academy Of Accounting Historians
History Papers To Be Presented At The Annual Aaa Meeting, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Historical Evolution Of The Extraordinary Item Concept, Jack O. Hall, C. Richard Aldridge
Historical Evolution Of The Extraordinary Item Concept, Jack O. Hall, C. Richard Aldridge
Accounting Historians Notebook
The notion of extraordinary items has been clearly defined since the Accounting Principles Board issued "Reporting the Results of Operations," Opinions of the Accounting Principles Board No. 30 in 1973. The opinion established the criteria of infrequency and unusualness for extraordinary item treatment. In addition, the opinion discussed the proper presentation of extraordinary items in an income statement format. Although extraordinary item treatment is a well-understood concept, little has been written about the forces and developments that led to the issuance of Opinion No. 30. The purpose of this paper is to review the historical developments that led to the …
Accounting Heritage Association Formed, Academy Of Accounting Historians
Accounting Heritage Association Formed, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Some Thoughts Concerning The Board Of Trustees Of The Academy, Richard G.J. Vangermeersch
Some Thoughts Concerning The Board Of Trustees Of The Academy, Richard G.J. Vangermeersch
Accounting Historians Notebook
I attended a four hour key member meeting on Friday, December 1, in Atlanta and then a two-hour review with some members on Saturday afternoon, December 2, in Atlanta. My goal was to see what the trustees could do to help The Academy. My reading of many books on "Boards" did not yield much specific help, as almost all were written for the private sector. The one book that was not for the private sector assumed that the organization had a full-time and paid staff, which is far from what our organization has or ever will have. Your responses on …
Plus Ca Change, Plus C'Est La Meme Chose: A Study In Accounting For Changing Price Levels In Germany And The Usa, Moyra J. M. Kedslie, N. M. A. Hussaen
Plus Ca Change, Plus C'Est La Meme Chose: A Study In Accounting For Changing Price Levels In Germany And The Usa, Moyra J. M. Kedslie, N. M. A. Hussaen
Accounting Historians Notebook
Prior to World War I, accountants and academics generally advocated the preparation of accounting statements based on an assumption of a stable monetary unit. During the war, the industrialised countries experienced moderate inflation but this was reasonably quickly controlled in the USA and the UK. However, post war inflation in Germany was not so rapidly controlled and revealed the shortcomings of accounts prepared under traditional assumptions. This stimulated several academics to consider ways in which this problem might be overcome, and their studies were to provide the foundations for later work on inflation accounting in the USA and the UK.
Report Of The Editor Of Working Paper Series, Horace R. Givens
Report Of The Editor Of Working Paper Series, Horace R. Givens
Accounting Historians Notebook
No abstract provided.
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting For Labor In The Early 19th Century: The U.S. Arms Making Experience, Thomas N. Tyson
Accounting Historians Notebook
The Springfield armory was the largest and among the most important prototypes of the modern factory establishment, and its accounting controls were the most sophisticated in use before the 1840's (Chandler, 1977). Until that time, the armory's accounting system did not integrate piece-rate accounting and a clock-regulated workday into prespecified norms of output. Hoskin & Macve (1988) have argued that accounting was unable to establish norms, increase labor productivity, and thus attain its full disciplinary power until a West Point managerial component was established in the 1840's. They then called for further discourse to verify or refute this contention.
Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher
Pictures And Public Relations In Corporate Annual Reports, Dale L. Flesher
Accounting Historians Notebook
A corporate annual report has a wider purpose than the mere communication of financial information. The report is a public relations tool to sell the firm to interested readers. The firm's story is told using the traditional methods financial statements, notes, management letter, and auditor's report. But sooner or later, the firm adopts the use of pictures and narrative captions to aid in the telling of its story. This study examined the first use of photos by 14 large corporations. The average year of first usage was 1947. In most cases, companies evolved slowly into the use of pictures, but …
Practicing Cpa, Vol. 14 No. 3, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 14 No. 3, March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Educators: Fyi, Volume 1, Number 1, March, 1990, American Institute Of Certified Public Accountants. Relations With Educators Division
Accounting Educators: Fyi, Volume 1, Number 1, March, 1990, American Institute Of Certified Public Accountants. Relations With Educators Division
Newsletters
No abstract provided.