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2002

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Articles 121 - 150 of 432

Full-Text Articles in Accounting

Spring Meeting Of Council, Minutes Of Meeting, May 19-21, 2002, Savannah, Georgia, American Institute Of Certified Public Accountants (Aicpa) May 2002

Spring Meeting Of Council, Minutes Of Meeting, May 19-21, 2002, Savannah, Georgia, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Moves To Assure Audit Quality, New Guidance In Light Of Increased Auditor Changes, American Institute Of Certified Public Accountants (Aicpa) May 2002

Aicpa Moves To Assure Audit Quality, New Guidance In Light Of Increased Auditor Changes, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Exam Alert, May/June 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Cpa Exam Alert, May/June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, May 2002, American Institute Of Certified Public Accountants. Tax Section May 2002

Tax Section Newsletter, May 2002, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


Performance Measures News & Views, Volume 1, Number 5, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Performance Measures News & Views, Volume 1, Number 5, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Medium Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 10, Number 3, May/June 2002, American Institute Of Certified Public Accountants. Information Technology Section May 2002

Infotech Update, Volume 10, Number 3, May/June 2002, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Members In Business And Industry, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Business And Industry, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Internal Audit, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Education, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Large Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Members In Small Local Public Accounting Firms, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 17, Number 1, May-June 2002, American Institute Of Certified Public Accountants (Aicpa) May 2002

Planner, Volume 17, Number 1, May-June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister May 2002

The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Discusses the obstacles to international accounting standards convergence. Effort of the International Accounting Standards Committee (IASC) to promote to convergence theme; Comparison between the convergence frameworks of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board; Sections of the 'Framework for the Preparation and Presentation of Financial Statements' document issued by the IASC.


Obstacles To International Accounting Standards Convergence, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister May 2002

Obstacles To International Accounting Standards Convergence, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Given the recent changes in the international sector, along with the similarities in the conceptual frameworks of the FASB and IASC, the relatively swift convergence of US GAAP and International Accounting Standards is a distinct possibility. This article contends convergence is possible, and reviews 3 key areas that could hinder or foster it: 1. the general organization, in terms of form and topical content, of the frameworks, 2. a significant pervasive difference between the frameworks, and 3. specific differences within the major topical areas of the frameworks.


Financial Reporting And Information Security Among Top Technology Issues, According To Annual Aicpa Ranking, American Institute Of Certified Public Accountants (Aicpa) May 2002

Financial Reporting And Information Security Among Top Technology Issues, According To Annual Aicpa Ranking, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


American Institute Of Certified Public Accountants (Aicpa) Statement On House Passage Of H.R. 3763, "Corporate And Auditing Accountability, Responsibility, And Transparency Act Of 2002", American Institute Of Certified Public Accountants (Aicpa) Apr 2002

American Institute Of Certified Public Accountants (Aicpa) Statement On House Passage Of H.R. 3763, "Corporate And Auditing Accountability, Responsibility, And Transparency Act Of 2002", American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson Apr 2002

A Survey Of Chief Financial Officers Concerning The Importance Of Selected Intermediate And Advanced Accounting Topics, Saron Robinson

Electronic Dissertations and Theses

Over the last five years, a number of professional accounting organizations have continued to complain about the quality of accounting education that is being taught at numerous colleges and universities. Many of the textbooks that are being used in accounting curriculum are believed to be a hindrance to quality accounting education. Textbooks, such as those used for Intermediate and Advanced accounting are extremely thick. There has been some debate over whether or not certain topics that are currently being taught to accounting students should be eliminated. In order to find out which accounting topics were necessary for success industry, I …


Members In Government, May 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Government, May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


2001 Research Conference, Lafonda Hotel, Santa Fe, New Mexico, November 15-17, 2002; 2002 Research Conference: Concurrent Session Program, Academy Of Accounting Historians Apr 2002

2001 Research Conference, Lafonda Hotel, Santa Fe, New Mexico, November 15-17, 2002; 2002 Research Conference: Concurrent Session Program, Academy Of Accounting Historians

Accounting Historians Notebook

2001 Research Conference LaFonda Hotel Santa Fe, New Mexico November 15-17, 2002 The 2001 Research Conference of the Academy of Accounting Historians was held in Santa Fe, New Mexico at the historic LaFonda Hotel, the Inn at the End of the Santa Fe Trail. The conference, Writing Accounting Histories: Genres and Constructions, featured two plenary sessions with highly acclaimed speakers. The opening plenary session on Friday featured Sue Lewellyn of the University of Edinburgh speaking on Narrative and Histories, while the Saturday plenary featured Luca Zan of the University of Bologna talking on Genres and Change in Writing Accounting History. …


Accounting Historians Notebook, 2002, Vol. 25, No. 1 (April) [Whole Issue] Apr 2002

Accounting Historians Notebook, 2002, Vol. 25, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Members In Business And Industry, April 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Business And Industry, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, April 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Government, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, April 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Education, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, April 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Members In Medium Public Accounting Firms, April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Case For Teaching Accounting History With Accounting Theory In The Undergraduate Curriculum; Innovation In Teaching Award Submission, David R. Vruwink, Dan Deines Apr 2002

Case For Teaching Accounting History With Accounting Theory In The Undergraduate Curriculum; Innovation In Teaching Award Submission, David R. Vruwink, Dan Deines

Accounting Historians Notebook

Accounting Theory & History is the second course for accounting majors at Kansas State University. This course, along with the first course, Accounting Processes and Controls, serve as the foundation for the remaining accounting curriculum. The introductory accounting classes have a user perspective and de-emphasize the mechanics of the accounting process. Accounting Processes & Controls is designed to teach students how the accounting system works both manually and electronically. Accounting Theory & History describes how accounting has evolved and examines the various accounting methods/theories that could be used or are used in accounting. By taking this approach, students understand that …


Cpa Consultant, Volume 16, Number 2, April/May 2002, American Institute Of Certified Public Accountants (Aicpa) Apr 2002

Cpa Consultant, Volume 16, Number 2, April/May 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Innovation In Accounting History Education; Life Membership, Academy Of Accounting Historians Apr 2002

Innovation In Accounting History Education; Life Membership, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Analysis Of The Life And Writings Of Harvey Stuart Chase (1861-1946): Book About Harvey Stuart Chase Published Privately; Book About Harvey Stuart Chase Published Privately, Richard G.J. Vangermeersch Apr 2002

Analysis Of The Life And Writings Of Harvey Stuart Chase (1861-1946): Book About Harvey Stuart Chase Published Privately; Book About Harvey Stuart Chase Published Privately, Richard G.J. Vangermeersch

Accounting Historians Notebook

Harvey Stuart Chase was not only a leader of the public accounting profession from 1895 through 1925, he could be considered the father of municipal accounting, of depreciation, of the national budget, and of two State Societies of CPAs (Massachusetts and Colorado). He, at that time, was mentioned in the same breath with Haskins, Sells, Montgomery, and May. They are still remembered now by accounting historians and accountants but Harvey Stuart Chase is forgotten. This book places him back into the recognition he deserves.


Legitimating History In The Accounting Curriculum, Stephen P. Walker Apr 2002

Legitimating History In The Accounting Curriculum, Stephen P. Walker

Accounting Historians Notebook

Over the past eight years I have taught a senior honours course in accounting history at Edinburgh University. The (predominantly) positive feedback received from students enrolled for this option indicates two things. First, that accounting history is considered to be a worthwhile and interesting course. Second, the subject is perceived as refreshingly different. One student commented recently that the course 'brought another discipline and its skills to accounting'. This reference to skills is the essential message of this paper. Trends in higher education in Britain inspire consideration of an alternative basis for legitimating the inclusion of accounting history in the …