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1991

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Articles 211 - 240 of 418

Full-Text Articles in Accounting

Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton Jan 1991

Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton

Woman C.P.A.

No abstract provided.


See Dick And Jane Get Creative: An Introduction To Some Innovative Financial Instruments, Susan C. Borkowski Jan 1991

See Dick And Jane Get Creative: An Introduction To Some Innovative Financial Instruments, Susan C. Borkowski

Woman C.P.A.

No abstract provided.


Highlights From Jam: Positioning Women As Full Partners, Lillian C. Parrish Jan 1991

Highlights From Jam: Positioning Women As Full Partners, Lillian C. Parrish

Woman C.P.A.

No abstract provided.


Edp Department: Microcomputers In Operating Departments: Controlling The Risks, William Paxton, Elise Jancura Jan 1991

Edp Department: Microcomputers In Operating Departments: Controlling The Risks, William Paxton, Elise Jancura

Woman C.P.A.

No abstract provided.


Robert Half Column: Creating The “Think Time” You Need To Succeed, Max Messmer Jan 1991

Robert Half Column: Creating The “Think Time” You Need To Succeed, Max Messmer

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 53, Number 1, Winter 1991, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1991

Woman Cpa Volume 53, Number 1, Winter 1991, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith Jan 1991

Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …


Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan Jan 1991

Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan

Accounting Historians Journal

Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting …


Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart Jan 1991

Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart

Accounting Historians Journal

Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.


1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin Jan 1991

1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin

Accounting Historians Journal

The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).


Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom Jan 1991

Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom

Accounting Historians Journal

The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period …


Reviews [1991, Vol. 18, No. 2], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie


Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No. 2]; 1991 Hourglass Award, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass award and table of contents for Accounting and Business Research winter 1990, summer 1991, and autumn 1991, Accounting and Finance May 1991, The Accounting Review April 1988, and Contemporary Accounting Research spring 1991


Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.


Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department Jan 1991

Digest Of State Issues 1991, American Institute Of Certified Public Accountants. State Legislation Department

Newsletters

No abstract provided.


In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

In Our Opinion… , Vol. 7 No. 2, June, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Editorial, Betty Brown Jan 1991

Editorial, Betty Brown

Woman C.P.A.

No abstract provided.


Gender Issues: Female Accountants & Association Management Companies: Allies In Need?, David T. Hayhow Jan 1991

Gender Issues: Female Accountants & Association Management Companies: Allies In Need?, David T. Hayhow

Woman C.P.A.

No abstract provided.


Education: Accounting Department Retreats, Mary Anne Gaffney, Bill N. Schwartz, Roland Madison Jan 1991

Education: Accounting Department Retreats, Mary Anne Gaffney, Bill N. Schwartz, Roland Madison

Woman C.P.A.

No abstract provided.


Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards Jan 1991

Process Of Accounting Innovation: The Publication Of Consolidated Accounts In Britain In 1910, John Richard Edwards

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …


Accounting Educators: Fyi, Volume 2, Number 3, January, 1991, American Institute Of Certified Public Accountants. Relations With Educators Division Jan 1991

Accounting Educators: Fyi, Volume 2, Number 3, January, 1991, American Institute Of Certified Public Accountants. Relations With Educators Division

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 26, Fourth Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 26, Fourth Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 24, Second Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 24, Second Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Cpa Client Bulletin, January 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.


Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.


Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Accountants' Index. Thirty-Eighth Supplement, January-December 1989, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Cash Recovery Rates And Profitability Analysis, Ara G. Volkan, Joseph C. Rue Jan 1991

Cash Recovery Rates And Profitability Analysis, Ara G. Volkan, Joseph C. Rue

Woman C.P.A.

No abstract provided.