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Articles 10351 - 10380 of 40114

Full-Text Articles in Accounting

Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster Jan 2007

Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster

Accounting Historians Journal

This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …

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Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians Jan 2007

Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accountants In The British Census, John Richard Edwards, Stephen P. Walker Jan 2007

Accountants In The British Census, John Richard Edwards, Stephen P. Walker

Accounting Historians Journal

Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …

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Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians Jan 2007

Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians

Accounting Historians Journal

The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.

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Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura Jan 2007

Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura

Accounting Historians Journal

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …

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Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue] Jan 2007

Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2007

In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd Jan 2007

Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd

Accounting Historians Journal

In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …

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Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section Jan 2007

Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

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Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black Jan 2007

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Faculty Publications

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …

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Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer Jan 2007

Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer

Accounting Historians Journal

For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.

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Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law Jan 2007

Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State, Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law

Accounting Historians Journal

No abstract provided.

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Planner, Volume 22, Number 1, January-February 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Planner, Volume 22, Number 1, January-February 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants Jan 2007

Cpa Expert 2007 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 23 No. 4, Fall 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2007

In Our Opinion… , Vol. 23 No. 4, Fall 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 31 No. 1, January 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Practicing Cpa, Vol. 31 No. 1, January 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2007

19th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 12-13 September 2007; Announcement Of Conference And Call For Papers; Guest Speaker -- Richard K. Fleischman, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

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Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen Jan 2007

Analysis Of The Evolution Of Research Contributions By The Accounting Review, 1926-2005, Jean L. Heck, Robert E. Jensen

Accounting Historians Journal

In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly …

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Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 2], Academy Of Accounting Historians Jan 2007

Contents [2007, Vol. 34, No. 2]; Statement Of Policy [2007, Vol. 34, No. 2]; Guide For Submitting Manuscripts [2007, Vol. 34, 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, and Guide for Submitting Manuscripts.

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Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith Jan 2007

Maurice Stans' Views On Social Responsibility In The Accounting Profession, G. Stevenson Smith

Accounting Historians Journal

Maurice Stans (1908-1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. his writings and speeches in this area have a place in the history of social responsibility accounting. the paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the american institute of accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the …

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Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians Jan 2007

Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal: Accounting And The Visual, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians Jan 2007

Call For Papers For A Special Issue Of Accounting, Auditing And Accountability Journal, Accounting And The Visual, Academy Of Accounting Historians : Application For 2007 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart Jan 2007

Geography And Ideology Of Accounting: A Case Study Of Domination And Accounting In A Sugar Refinery In Australasia, 1900-1920, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This historical case study examines accounting in a sugar refinery from 1900 to 1920 in two arenas of operation. The geography of accounting enabled the workers at Chelsea to have their working experience sequestered by the company. Accounting routinized their work at the refinery, enabling their labor to become monitored, empty of meaning, and, at times, overwhelming. The ideology of accounting provided the company with an instrument of evasion to silence the voice of labor and an instrument of self-deception designed to justify and insulate the authoritarian hierarchy of the company and the power of its Australian general manager, Edward …

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King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats Jan 2007

King John's Tax Innovation -- Extortion, Resistance, And The Establishment Of The Principle Of Taxation By Consent, Jane Frecknall Hughes, Lynne Oats

Accounting Historians Journal

The purpose of this paper is to present a re-evaluation of the reign of England's King John (1199-1216) from a fiscal perspective. The paper seeks to explain John's innovations in terms of widening the scope and severity of tax assessment and revenue collection. In particular, the paper seeks to highlight the significance of Hubert Walter as the king's financial adviser. He exercised a moderating influence in the first half of John's reign and was the guiding hand in the successful introduction of innovative measures designed to increase revenues. These became extreme after his death in 1205, when John lacked his …

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Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue] Jan 2007

Accounting Historians Journal, 2007, Vol. 34, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto Jan 2007

Do Bulls And Bears Listen To Whispers?, Janis K. Zaima, M. A. Harjoto

Faculty Publications

A post-earnings announcement drift associated with the market reaction to analyst forecasts errors remains a puzzle. This study suggests that whispers help to explain part of the puzzle. The study examines the market reaction to whispers and analysts in bull and bear markets, and finds that investors listen to whispers in the bull market and whispers help explain the post-announcement drift. In a bear market, reaction to whispers is significantly positive prior to announcement despite a down market, indicating optimism by investors who follow whispers. However, in the bear market, both whispers and analysts contribute to the post-announcement drift.

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Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants Jan 2007

Cpa Expert 2006 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants Jan 2007

Cpa Expert 2007 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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