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1990

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Articles 241 - 270 of 454

Full-Text Articles in Accounting

Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Omnibus Statement On Auditing Standards--1990; Statement On Auditing Standards, 064, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The statements revised are: auditor's consideration of an entity's ability to continue as a going concern, reports on audited financial statements, part of audit performed by other independent auditors.


Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.48, February 12, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


New Pension Laws: Problems Or Solutions?, Sarah C. Dawkins, Nancy G. Boyd Jan 1990

New Pension Laws: Problems Or Solutions?, Sarah C. Dawkins, Nancy G. Boyd

Woman C.P.A.

No abstract provided.


Woman Cpa Instructions To Authors, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1990

Woman Cpa Instructions To Authors, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Measuring Productivity: A Look At What The Coal Mining Industry Does, Joseph J. Urbanowicz Jr., Thomas J. Phillips Jr. Jan 1990

Measuring Productivity: A Look At What The Coal Mining Industry Does, Joseph J. Urbanowicz Jr., Thomas J. Phillips Jr.

Woman C.P.A.

No abstract provided.


Education Department: “Perspectives On Education”: Big 8 Ceo's Speak With One Voice, Roland Madison Jan 1990

Education Department: “Perspectives On Education”: Big 8 Ceo's Speak With One Voice, Roland Madison

Woman C.P.A.

No abstract provided.


Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians Jan 1990

Announcement [1990, Vol. 17, No. 2]; 1990 Hourglass Award; Contents Of Research Journals [1990, Vol. 17, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990


What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson Jan 1990

What Is Publishable; Accounting History Research: An Editorial View, Dale L. Flesher, William D. Samson

Accounting Historians Journal

Although this is the first issue of The Accounting Historians Journal that has been published by the new editorial team, the current editors and reviewers have been processing manuscripts for nearly a year. During that time, 40 manuscripts have been received and, so far, only six have been accepted for publication. The majority have failed to meet the expectations of reviewers because of a lack of significance of subject matter or weaknesses in research methodology. For these reasons, this essay is designed to give potential authors some guidance in what and how to research.


World War Ii Cost Accounting Assignment, Dixon Fagerberg Jan 1990

World War Ii Cost Accounting Assignment, Dixon Fagerberg

Accounting Historians Journal

This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.


Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers Jan 1990

Origins And Developments Of French Costing Systems (As Reflected In Published Literature), H. Peter Holzer, Wade Rogers

Accounting Historians Journal

This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and …


Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni Jan 1990

Charles Lamb: A Man Of Letters And A Clerk In The Accountants Department Of The East India Company, Vahe Baladouni

Accounting Historians Journal

Charles Lamb (1775-1834), English author, who became famous for his informal, personal essays and literary criticism, is presented here in his vocational role as accounting clerk. Lambs long years of experience in and out of Londons counting-houses permitted him to capture the early nineteenth-century business and accounting life in some of his renowned essays and letters to friends. His unique wit, humor, and warm humanity bring to life one of the most interesting periods in accounting history.


1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren Jan 1990

1990 Accounting Hall Of Fame Induction: Charles T. Horngren, Sidney Davidson, Thomas Burns Jr., Charles T. Horngren

Accounting Historians Journal

Introduction by Sidney Davidson (Arthur Young Distinguished Service Professor Emeritus of Accounting and former Dean, University of Chicago Graduate School of Business) Induction citation by Thomas J. Burns (Professor and Chairman Committee on Accounting Hall of Fame Faculty of Accounting & Management Information Systems The Ohio State University College of Business); Response by Charles T. Horngren (Edmund W. Littlefield Professor of Accounting Stanford University Graduate School of Business)


Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins Jan 1990

Natural Business Year: A Shift From Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins

Accounting Historians Journal

There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive …


Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue] Jan 1990

Accounting Historians Journal, 1990, Vol. 17, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.45, January 22, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

In Our Opinion… , Vol. 6 No. 4, November, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Accounting Trends And Techniques, 44th Annual Survey, 1990 Edition, American Institute Of Certified Public Accountants Jan 1990

Accounting Trends And Techniques, 44th Annual Survey, 1990 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


State Legislation Matters, Volume 2, Number 1, Winter 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

State Legislation Matters, Volume 2, Number 1, Winter 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Illustrations Of The Disclosure Of Related-Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 42, Hal G. Clark, Leonard Lorensen Jan 1990

Illustrations Of The Disclosure Of Related-Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 42, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 6, Number 1 January 1990, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Tax Division Newsletter, Volume 6, Number 1 January 1990, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt Jan 1990

Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones Jan 1990

Discussants' Response No. 1 To "Illegal Acts: What Is The Auditor's Responsibility?", Tim Damewood, Susan Harshberger, Russ Jones

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives, William E. Mccarth, Eric Denna, Graham Gal Jan 1990

Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives, William E. Mccarth, Eric Denna, Graham Gal

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Washington Report, Vol. 18 No.43, January 8, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.43, January 8, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.49, February 19, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.49, February 19, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.50, February 26, 1990, American Institute Of Certified Public Accountants. Jan 1990

Washington Report, Vol. 18 No.50, February 26, 1990, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 6 No. 1, January, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

In Our Opinion… , Vol. 6 No. 1, January, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 6 No. 2, April, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

In Our Opinion… , Vol. 6 No. 2, April, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 6 No. 3, July, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

In Our Opinion… , Vol. 6 No. 3, July, 1990, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Illustrations Of Departures From The New Standard Auditor's Report On Financial Statements Of Business Enterprises : A Survey Of The Application Of Sas No. 58; Financial Report Survey, 41, Hal G. Clark, Leonard Lorensen Jan 1990

Illustrations Of Departures From The New Standard Auditor's Report On Financial Statements Of Business Enterprises : A Survey Of The Application Of Sas No. 58; Financial Report Survey, 41, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.