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1998

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Articles 271 - 300 of 536

Full-Text Articles in Accounting

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians Jan 1998

U.S. Accounting History And Historiography: Call For Papers, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore Jan 1998

Development Of Taxation In The Bible: Improvements In Counting, Measurement, And Computation In The Ancient Middle East, Manuel L. Jose, Charles K. Moore

Accounting Historians Journal

This paper traces the development of five taxation types in the Bible : income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.

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Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians Jan 1998

Accounting, Auditing And Accountability Journal: Call For Literary Submission -- Short Fiction And Poetry, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross Jan 1998

First Wisconsin Accountancy Bill: An Historical Perspective, Joann Noe Cross

Accounting Historians Journal

Wisconsin's first attempt to pass legislation certifying accountants occurred in 1901, the beginning of the La Follette era. Overwhelmed by the issues of the day, this first bill died and another was not introduced until the incorporation of the Wisconsin Association of Accountants in 1905. Subsequent legislation failed to pass each year until 1913 when a bill was finally signed by Governor Francis McGovern. The details of these efforts hint at political rivalries and professional dedication. This paper attempts to relate not only the documentary history of these bills, but also to convey a sense of the underlying debates.

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From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich Jan 1998

From Accounting To Negative Numbers: A Signal Contribution Of Medieval India To Mathematics, Richard Mattessich

Accounting Historians Journal

The major object of this paper is to present evidence for arguing that the highly developed Hindu accounting tradition, beginning with Kautilya's Arthasastra about 300 b.c., or even earlier, may have had a part in the more receptive attitude of medieval Indian mathematicians, compared to Europeans, in accepting negative numbers. The Hindus justified this attitude by arguing that having a debt is the inverse of possessing an asset; thus, attributing a negative number to a debt but a positive one to an asset. To advance the argument, the paper shows that the accounting aspect of debt is at least as …

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Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1998

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl Jan 1998

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …

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Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1998

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue] Jan 1998

Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Healthcare Client Letter, Winter 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Cpa Healthcare Client Letter, Winter 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Iqex Candidate Brochure, Effective November 1998, American Institute Of Certified Public Accountants Jan 1998

Iqex Candidate Brochure, Effective November 1998, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Members In Medium Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Medium Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Members In Government, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Government, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 14 No. 3, July 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 3, July 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division Jan 1998

Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.

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Members In Small Local Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Small Local Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Infotech Update, Volume 7, Number 1, January/February 1998, American Institute Of Certified Public Accountants. Information Technology Section Jan 1998

Infotech Update, Volume 7, Number 1, January/February 1998, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

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Horizon Perspectives, Volume 2, Number 1, January, 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Horizon Perspectives, Volume 2, Number 1, January, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd Jan 1998

John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd

Accounting Historians Journal

This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, …

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Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

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Point/Counterpoint, Academy Of Accounting Historians Jan 1998

Point/Counterpoint, Academy Of Accounting Historians

Accounting Historians Journal

AHJ is pleased to announce this new feature to commence with the December 1998 issue. In the first instance, point/ counterpoint will provide a forum to challenge the conclusions drawn by authors whose work has appeared in AHJ. However, other items of scholarly critique are also welcomed. Contributors may wish to challenge the findings of books that have been reviewed in AHJ. Dialogue is encouraged with authors whose work has appeared in other academic journals so long as the subject matter is historical in nature. Point/counterpoint will be edited by Professor Thomas N. Tyson of St. John Fisher College. Submissions …

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Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford Jan 1998

Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford

Accounting Historians Journal

When the editor of this journal wrote me in mid-1997, he invited me, as the Financial Accounting Standards Board's (FASB) most recent former chairman, to write a retrospective of the Board's activities to date. The 25th anniversary of the FASB in 1998 just happens to coincide with the 25th anniversary of The Academy of Accounting Historians so it seemed logical to publish an overview of the FASB's history at the same time that The Academy itself was celebrating. I told the editor that such an effort was probably beyond my capabilities (I am not an historian!) and available time. So …

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Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj Jan 1998

Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj

Accounting Historians Journal

This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing …

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History Of The Academy Of Accounting Historians: 1989-1998, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1998

History Of The Academy Of Accounting Historians: 1989-1998, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts

Accounting Historians Journal

This paper describes the evolution of The Academy of Accounting Historians from 1989 through 1998. It is a continuation of a history of the first 15 years of The Academy that appeared in the December 1989 issue of this journal by the same authors.

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Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell Jan 1998

Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell

Accounting Historians Journal

The paper analyzes the discordant reactions of labor to the introduction of uniform costing in the British printing industry during the early 20th century. The paper reveals that trade unions assisted employers in the quest for a costing-based solution to the inveterate problem of excessive price competition in the printing sector. At the same time, rank-and-file unionists were fearful of the exploitative potential of one element of the prescribed costing solution : time recording. It is shown that labor hostility was sited at the point where costing converged with scientific management in the organization. Evidence is presented which confirms the …

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Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson Jan 1998

Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson

Accounting Historians Journal

The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are discussed, as are the solutions offered by …

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Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1998

Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement Defines the terms general use and restricted use. Describes the circumstances in which the use of auditors' reports should be restricted. Specifies the language to be used in auditors' reports that are restricted as to use.

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