Accounting Commons^™

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

The Aicpa's 10 Guiding Principles, Annette M. Nellen

Faculty Publications

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.

Aicpa Statement In Response To Sec Chairman Harvey Pitt Press Conference On Regulation Of The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Statement Of The Board Of Directors On The Global Credential Member Vote., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Members Vote Down Bylaw Amendment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

An Exploration Of Values And Ethical Choices Of Accounting Students, John Koeplin

Accounting

An individual’s ethical and economic values impact his decision processes when faced with resolving certain dilemmas. The primary issue of this research is to examine the relationship between accounting students’ ethical and economic values and their responses to business dilemmas. Additionally, this study attempted to see if senior accounting students responded with more ethical responses to the dilemmas than did lower-division accounting students.

A measure of ethicality proposed by McCarthy (1997) was compared with subjects’ ethical responses to the business dilemmas. No correlation between the students’ measure of ethicality and the number of ethical responses to business dilemmas was found. …

Sampling Concepts, Paul Boyd, Ph.D.

MBA Faculty Conference Papers & Journal Articles

The usefulness of any research is dependent upon how well the group studied represents the group about which decisions are to be made or conclusions drawn. That is, it depends upon how well the sample reflects relevant characteristics of the population. When it is possible to study every member of that group there is no problem, for on these occasions we can easily calculate the exact attribute (parameter) of interest for our population.

For example, if we were interested in determining the average number of gallons of gasoline sold to customers at our service station yesterday, we …

2002-2003 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2002-2003 Operating Budget of Morehead State University.

Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …

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

Newsletters

No abstract provided.

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

Newsletters

No abstract provided.

Acsec Update, Volume 6, Number 2 January 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting …

Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 1], 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.

Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb

Accounting Historians Journal

Seven British income tax disputes over depreciation (1875­1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …

Oldest Writings, And Inventory Tags Of Egypt, Richard Mattessich

Accounting Historians Journal

Gunter Dreyer's Umm El-Quaab I: Das pradynastische Konigsgrab U-j und seine fruhen Schriftzeugnisse presents comprehensively the results of archaeological diggings in the tomb U-j. It also outlines Dreyer's claim to have discovered the origin of writing. The primary aspect of this review essay is to draw the attention of accounting historians to Dreyer's book and to the claim therein to have discovered the earliest known writing. Since this discovery is closely connected to an accounting function (though in a somewhat different way from that of the Sumerian proto-cuneiform writing), a review of Dreyer's book is well justified. Dreyer's claim is …

Noticeboard [2002, Vol. 29, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Best contributions to Volume 28 (2001); Announcing the Academy of Accounting Historians' 2002 Annual Research Conference; announcing the 13th Annual Conference on Accounting, Business & Financial History; Table of contents for Accounting and Business Research, Vol. 31, no. 4 (Autumn 2001)

Academy Of Accounting Historians: Application For 2002 Membership; Application For 2002 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Accounting Historians Journal, 2002, Vol. 29, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Contents [2002, Vol. 29, No. 2]; Statement Of Policy [2002, Vol. 29, No. 2]; Guide For Submitting Manuscripts [2002, Vol. 29, 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.

Comparative Study Of Accounting Adaptation: China And Japan During The Nineteenth Century, Pak K. Auyeung

Accounting Historians Journal

This study attempts to examine why western accounting was adopted in one Asian country, Japan, and not in another, China, when modern accounting methods were brought to the East during the mid-19th century. The explanation offered is socio-cultural. China was characterized by centralized political power, a society resistant to change, an anti-merchant policy and narrow-based learning. In contrast, Japan had dispersed structures of political power, a society receptive to change, a pro-merchant policy and broad-based learning. In China, the emphasis was to preserve harmony and integration in accord with mainstream Chinese ideology which had created a highly stable and tradition-oriented …

Privatization And Management Accounting Systems Change: The Case Of The 19th Century Spanish Tobacco Monopoly, Marta Macias

Accounting Historians Journal

This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private-sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting system. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory. It highlights the need to consider the role of the capital structure of …

Personal Account Books Of Sir Walter Scott, Sam Mckinstry, Marie Fletcher

Accounting Historians Journal

This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott's accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott's domestic financial arrangements and expenditure …

Professional Dominance: The Relationship Between Financial Accounting And Managerial Accounting, 1926-1986, Alan John Richardson

Accounting Historians Journal

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms …

Henry Rand Hatfield And Accounting Biography, Tom Lee

Accounting Historians Journal

The paper reasserts the importance of biographical research in accounting history by reference to Stephen Zeff's book on Henry Rand Hatfield. It illustrates that depth studies of individual actors offers compelling insights to the history of accounting theory, practices and institutions. Biography also has the capacity to reveal insights which have a bearing on modern day issues.

Historian As Auditor: Facts, Judgments And Evidence, Christopher J. Napier

Accounting Historians Journal

Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh's claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians …

Noticeboard [2002, Vol. 29, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: New mailing address, The Accounting Historians Journal has moved; Call for papers, The Acounting Historians Journal; Call for Papers, Accounting, Business & Financial History; Call for papers, 10th World congress of Accounting Historians; Call for papers, 7th Interdisciplinary Perspectives on Accounting Conference 13-16th 2003; Table of contents for Accounting and Business research, Vol. 32, no. 1 (2002); Accounting and Business Research, Vol. 32, no. 2 (2002)