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1990

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Articles 181 - 210 of 454

Full-Text Articles in Accounting

Software Tools, Volume 2, Number 1, March 1990, American Institute Of Certified Public Accountants (Aicpa) Mar 1990

Software Tools, Volume 2, Number 1, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians Mar 1990

Special Events For Your 1990 Calendar; Reception For Paul Garner; Annual Business Meeting Of The Academy; Is Accounting History Critical; History Of The Accounting Present, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Affiliation With The Iaaer, Academy Of Accounting Historians Mar 1990

Affiliation With The Iaaer, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino Mar 1990

President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino

Accounting Historians Notebook

No abstract provided.


Saga Of A Freedom Of Information Act Search, Dale L. Flesher, Tonya K. Flesher, Jeanni Atkins Mar 1990

Saga Of A Freedom Of Information Act Search, Dale L. Flesher, Tonya K. Flesher, Jeanni Atkins

Accounting Historians Notebook

Locating and gathering research materials may be the most difficult aspect of conducting historical accounting research studies. One must dig for archival materials in any fertile ground. An important source of data may often be overlooked by historical researchers due to the perceived difficulties of dealing with the bureaucracy of the federal government. The Freedom of Information Act (FOIA) provides a vital source of inquiry on many subject areas once the tricks of dealing with government agencies can be mastered.


Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop Mar 1990

Academy Of Accounting Historians: Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Trustees, Officers, And Key Members Meeting, December 1, 1989 -- Dusseldorf Room, Atlanta Hilton (Downtown) -- Atlanta, Georgia; Membership At December 31, 1989; Academy Of Accounting Historians Organization Chart; Trustees Meeting And Meeting Of Trustees, Officers, And Key Members [1990], Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson Mar 1990

Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson

Accounting Historians Notebook

In this paper there are four research issues. First, the developments that led to the institution of the first CPA Exam are identified. Second, the evolution of the earliest state CPA Examinations into the "uniform" CPA Examination is investigated. Third, the early CPA Exams are compared to the current exams as a way of illustrating the impact that these first exams have had, and continue to have, on modern exams. Last, in a very subjective way, the rigor of the early examinations is compared to "modern" examinations in an attempt to draw conclusions about the relative difficulty of the old …


Primer On Oral History, Marilynn Collins, Robert Bloom Mar 1990

Primer On Oral History, Marilynn Collins, Robert Bloom

Accounting Historians Notebook

The purpose of this paper is to present "oral history" as a means of doing research on accounting history. As a research tool, oral history can be used to supplement and clarify the written record. It has scarcely been used in accounting history despite its great potential for illuminating past events and circumstances. We take the position that interviews of the principal participants in professional accounting standard-setting and practice by academic accountants can serve a valuable objective, for example, in terms of explaining how a particular accounting standard was developed. Additionally, such interviews can have the effect of alleviating the …


Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts Mar 1990

Abstracts: Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar; Papers Presented At The Fourth Charles Waldo Haskins Accounting History Seminar, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

The Accounting History Research Center (AHRC) hosted the fourth in the series of the Charles Waldo Haskins Accounting History Seminars at the Hilton Hotel in Atlanta, Georgia on December 1 and 2, 1989. Thirteen papers were presented at the seminar. In addition, presentations were made by Eugene H. Flegm at the seminar luncheon and Wil Schwotzer at the seminar dinner. Comments by Messrs. Flegm and Schwotzer are summarized earlier in this issue of The Notebook.


Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians Mar 1990

Accounting History At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Exploratory Story Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang Mar 1990

Exploratory Story Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang

Accounting Historians Notebook

Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. We cannot make generalizations about the extent or role of empirics in the development of accounting thought. This lack of knowledge may be imposing unnecessary bounds on our understanding of how accounting literature has developed. This study has the very modest primary goal of determining if an empirical literature existed prior to 1950 that was extensive enough and substantive enough to have influenced the development of accounting thought. A secondary goal is to make some general comparisons …


Report Of The Special Committee On Governance And Structcure, For Discussion At Regional Meetings Of Members Of Council, March 1990, Rholan E. Larson, American Institute Of Certified Public Accountants. Special Committee On Governance And Structcure Mar 1990

Report Of The Special Committee On Governance And Structcure, For Discussion At Regional Meetings Of Members Of Council, March 1990, Rholan E. Larson, American Institute Of Certified Public Accountants. Special Committee On Governance And Structcure

Association Sections, Divisions, Boards, Teams

No abstract provided.


The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh Mar 1990

The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh

Research Collection School Of Accountancy

Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.


Inside Aicpa, February 26, 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Inside Aicpa, February 26, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 20, 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Inside Aicpa, February 20, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 12, 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Inside Aicpa, February 12, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 5, 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Inside Aicpa, February 5, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Cpa Client Bulletin, February 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Planner, Volume 4, Number 6, February/March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa) Feb 1990

Practicing Cpa, Vol. 14 No. 2, February 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 29, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Inside Aicpa, January 29, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 22, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Inside Aicpa, January 22, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 16, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Inside Aicpa, January 16, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 8, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Inside Aicpa, January 8, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 2, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Inside Aicpa, January 2, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1990-1991 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1990

1990-1991 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1990-1991 Operating Budget of Morehead State University.


Gender-Issues Department: Introducing The Gender-Issues Department, Karen L. Hooks Jan 1990

Gender-Issues Department: Introducing The Gender-Issues Department, Karen L. Hooks

Woman C.P.A.

No abstract provided.


Bridging Your Future: 1989 Joint Annual Meeting Awscpa-Aswa, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1990

Bridging Your Future: 1989 Joint Annual Meeting Awscpa-Aswa, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.44, January 15, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin Jan 1990

Setting Up An Industrial Accounting System At Saint-Gobain (1820-1880), Marc Nikitin

Accounting Historians Journal

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.