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Articles 11521 - 11550 of 40108

Full-Text Articles in Accounting

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians Jan 2004

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Bulletin, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Large Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Noticeboard [2004, Vol. 31, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Eleventh Accounting and Management History Conference; Eleventh World Congress of Accounting Historians, First Announcement and Call for Papers; Accounting Business & Financial History: Call for Papers; Call for Papers: The fourth Accounting History International Conference


Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag Jan 2004

Kautilya On The Scope And Methodology Of Accounting, Organizational Design And The Role Of Ethics In Ancient India, Balbir S. Sihag

Accounting Historians Journal

Kautilya, a 4th century B.C.E. economist, recognized the importance of accounting methods in economic enterprises. He realized that a proper measurement of economic performance was absolutely essential for efficient allocation of resources, which was considered an important source of economic development. He viewed philosophy and political science as separate disciplines but considered accounting an integral part of economics. He specified a very broad scope for accounting and considered explanation and prediction as its proper objectives. Kautilya developed bookkeeping rules to record and classify economic data, emphasized the critical role of independent periodic audits and proposed the establishment of two important …


Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee Jan 2004

Economic Class, Social Status, And Early Scottish Chartered Accountants, Tom Lee

Accounting Historians Journal

A recent study by Jacobs [2003] examines economic class bias in the contemporary recruitment practices of public accountancy firms. The study bases its argument on a historical review that suggests such bias has its origins in early Scottish chartered accountancy. This paper challenges the Jacobs thesis by examining the notion of economic class in relation to the social status of professions, and provides archival evidence of the effects of the recruitment practices of Scottish chartered accountants from mid 19th century until the beginning of the First World War. This evidence demonstrates a dual effect. The first is a considerable change …


Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 1], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 1]; Statement Of Policy [2004, Vol. 31, No. 1]; Guide For Submitting Manuscripts [2004, Vol. 31, 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.


Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler Jan 2004

Political Suppression Or Revenue Raising? Taxing Newspapers During The French Revolutionary War, Lynne Oats, Pauline Sadler

Accounting Historians Journal

In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.


Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan Jan 2004

Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan

Accounting Historians Journal

Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.


Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, No. 2], Academy Of Accounting Historians Jan 2004

Contents [2004, Vol. 31, No. 2]; Statement Of Policy [2004, Vol. 31, No. 2]; Guide For Submitting Manuscripts [2004, Vol. 31, 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.


Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid Jan 2004

Accounting Systems And Recording Procedures In The Early Islamic State, Omar Abdullah Zaid

Accounting Historians Journal

Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims in the year 2 H.


Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue] Jan 2004

Accounting Historians Journal, 2004, Vol. 31, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants Jan 2004

Accounting Trends And Techniques, 58th Annual Survey, 2004 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Consultant, Volume 17, Number 4, December/January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Cpa Client Tax Letter, January/February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section Jan 2004

Tax Section Newsletter, January 2004, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.


An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams Jan 2004

An Investigation Of Electronic Tax Filing In Arkansas, Angela Lerae Adams

Inquiry: The University of Arkansas Undergraduate Research Journal

As a part of the IRS Restructuring and Reform Act of 1998, Congress set a goal for the IRS to have at least 80 percent of federal tax returns filed electronically by 2007. During the last tax filing season, electronic filing of tax returns increased by around 9 percent, up to 41 percent of individual returns filed, with over 18 million taxpayers filing state and federal returns simultaneously. While the number of electronic returns is increasing, the IRS is unlikely to reach its 80 percent mandate by 2007. Government taxing agencies are actively pursuing ways to use technology to increase …


Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter 2004, American Institute Of Certified Public Accountants Jan 2004

Cpa Letter 2004, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2004

In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Government, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Medium Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 13, Number 1, January/February 2004, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Infotech Update, Volume 13, Number 1, January/February 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.