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Articles 211 - 240 of 448
Full-Text Articles in Accounting
Antecedents And Consequences Of Quality Performance, Adam Maiga
Antecedents And Consequences Of Quality Performance, Adam Maiga
Faculty Bibliography
This study uses structural equation modeling to investigate the influence of management control systems (i.e., quality goal, quality feedback, and quality incentives) on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance at the business unit level. Overall the results indicate substantial support for our proposed theoretical framework. However, the direct relationship between customer satisfaction and financial performance was insignificant. Further analyses indicate that quality performance mediates the relationship between management control systems and financial performance and customer satisfaction. The implications, limitations, and directions for future …
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Members In Business And Industry, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – June 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Alums Remember Patterson School With Scholarship Gift Through Will
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant – January 2005, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Revamped Internship Program Logs 62 Students for Spring Placement
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, 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.
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Accounting Historians Journal
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the well qualified chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership …
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting Historians Journal
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Accounting In History, Stephen P. Walker
Accounting In History, Stephen P. Walker
Accounting Historians Journal
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this …
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Editorial announcement: Submissions, Please note that article submissions should be sent to the incoming editor; The Accounting Historians Journal, 1974-1992: Available on-line; The Academy of Accounting Historians, Vangermeersch Manuscript Aword, 2006: Eligibility and guidelines for submissions; Yearbook of the Accounting History Association, Japan: Abstracts of papers, Vol. 23 (2004); Eleventh World Congress of Accounting Historians: Call for Papers; Eighth Interdisciplinary Perspectives on Accounting Conference: Call for papers; Call for papers: Accounting, Business and Financial History, Special Issue; Call for papers: Accounting Fourm: Financial Accounting: Past, Present, and Future.
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Infotech Update, Volume 14, Number 1, January/February 2005, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 14, Number 1, January/February 2005, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
2004-2005 Morehead State University Audit Reports, Morehead State University. Accounting And Financial Services Office.
2004-2005 Morehead State University Audit Reports, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2004-2005 Audit Report for Morehead State University.
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar
Faculty Publications
There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky
Faculty Publications
The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …
Internet Gambling: Fair Game In The United States?, Brandice N. Wells
Internet Gambling: Fair Game In The United States?, Brandice N. Wells
Inquiry: The University of Arkansas Undergraduate Research Journal
No abstract provided.
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Accounting Historians Journal
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history …
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 1 No. 1, December/January 2005, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting's Uses In Exploitative Human Engineering: Theorizing Citizenship, Indirect Rule And Britain's Imperial Expansion, Shanta S. K. Davie
Accounting Historians Journal
This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain's empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source materials, the paper highlights the ways in which accounting helped translate imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the native population as …