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1994

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Articles 151 - 180 of 443

Full-Text Articles in Accounting

Financial Manager's Report, March 1994, American Institute Of Certified Public Accountants (Aicpa) Mar 1994

Financial Manager's Report, March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 28, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 28, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 21, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 21, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 21, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 21, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 13, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 13, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 7, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 7, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, February 14, 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Inside Aicpa, February 14, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practice Alert 94-1; About The Professional Issues Task Force; Dealing With Audit Differences, American Institute Of Certified Public Accountants. Professional Issues Task Force Feb 1994

Practice Alert 94-1; About The Professional Issues Task Force; Dealing With Audit Differences, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 31, 1994; Now Sprint's Offering Extra Savings With More Flexibility For Our Members, And That's Just The Beginning, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Inside Aicpa, January 31, 1994; Now Sprint's Offering Extra Savings With More Flexibility For Our Members, And That's Just The Beginning, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 24, 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Inside Aicpa, January 24, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 17, 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Inside Aicpa, January 17, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 10, 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Inside Aicpa, January 10, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 3, 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Inside Aicpa, January 3, 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Master Of Accounting Program For Professionals In Accounting, Nova Southeastern University Jan 1994

Master Of Accounting Program For Professionals In Accounting, Nova Southeastern University

Huizenga Undergraduate Course Catalogs

No abstract provided.


Software Connection, Volume 1, Number 1, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Software Connection, Volume 1, Number 1, Second Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Software Connection, Volume 1, Number 3, Fourth Quarter 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Software Connection, Volume 1, Number 3, Fourth Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.


Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham Jan 1994

Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.


Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills Jan 1994

Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills

Accounting Historians Journal

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the …


Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …


Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek Jan 1994

Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.


1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker Jan 1994

1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker

Accounting Historians Journal

1993 Accounting Hall of Fame Induction: Richard T. Baker with introduction by Ray J. Groves (Chairman, Ernst & Young); Induction citation by Thomas J. Burns (Deloitte and Touche Professor, The Ohio State University); Response by Richard T. Baker (Chairman Emeritus, Ernst & Whinney)


Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue] Jan 1994

Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker Jan 1994

Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

This study presents a personal portrait of Emeritus Professor Louis Goldberg, a prominent founder of accounting education and research in the Australian academic community. It offers a distinctive view of Professor Goldberg through its employment of oral history research method. The data and findings presented herein are based on interviews with Professor Goldberg and both past and present academic colleagues. The paper reviews his formative years and his role as a professor and administrator, as well as teacher and researcher. Also documented are his perspectives on the education process and some of his own personal characteristics that have played a …


Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton Jan 1994

Accounting Innovations: The Implications Of A Firm's Response To Post Civil War Market Disruptions, Rodney D. Michael, Larry D. Lankton

Accounting Historians Journal

This study addresses the nature of accounting innovations within the context of the Quincy Mining Company's response to the disruption of the domestic copper market following the Civil War. Primary documentation is used to first define the firm's cost management activities, then to define the characteristics of the firm's internal accounting practices that contributed to these activities. It is argued that, although accounting was a participant in the cost control process, it was a paternalistic social structure that provided the impetus for the firm's struggle to remain profitable.


State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell Jan 1994

State Of Professionalism In Internal Auditing, David C. Burns, James William Greenspan, Carolyn Hartwell

Accounting Historians Journal

The professional status of internal auditing is an important issue. Internal Auditing must possess the status of a "genuine profession" in order to attain the requisite authority to enforce its standards on practice. Until this status is attained, commercial compliance with internal auditing standards will be largely voluntary. A field of work that must rely on voluntary compliance with its standards lacks the "genuine" status possessed by the well established professions such as medicine, law, architecture, and public accounting. This study examines, from a historical perspective, the professional progress made by the field of internal auditing since 1977. The overriding …