Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 13411 - 13440 of 39943

Full-Text Articles in Accounting

Members In Large Public Accounting Firms, February/March 1999, American Institute Of Certified Public Accountants (Aicpa) Feb 1999

Members In Large Public Accounting Firms, February/March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 97, January 26, 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Fastfact: Human Resources, Edition 97, January 26, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Jump Starting Vision Implementation: New Game New Rules, Vision-To-Strategy Workshop, January 24 - 26, 1999, Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Jump Starting Vision Implementation: New Game New Rules, Vision-To-Strategy Workshop, January 24 - 26, 1999, Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Value Drivers To The Membership: Vision-To-Strategy Workshop January 24 - 26, 1999,Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Value Drivers To The Membership: Vision-To-Strategy Workshop January 24 - 26, 1999,Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Fastfact: Human Resources, Edition 96, January 12, 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Fastfact: Human Resources, Edition 96, January 12, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Operating Policies As Amended Through January 8, 1999, Independence Standards Board Jan 1999

Operating Policies As Amended Through January 8, 1999, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fastfact: Human Resources, Edition 95, January 5, 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Fastfact: Human Resources, Edition 95, January 5, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1998-1999 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 1999

1998-1999 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1998-1999 Financial Summary of Morehead State University.


Infotech Update, Volume 8, Number 1, January/February 1999, American Institute Of Certified Public Accountants. Information Technology Section Jan 1999

Infotech Update, Volume 8, Number 1, January/February 1999, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Letter, 1999, American Institute Of Certified Public Accountants Jan 1999

Cpa Letter, 1999, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 3, July 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians Jan 1999

Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians Jan 1999

Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, 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.


Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Special Issue, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants Jan 1999

Accounting Trends And Techniques, 53rd Annual Survey, 1999 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Acsec Update, Volume 3, Number 1 January 1999, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1999

Acsec Update, Volume 3, Number 1 January 1999, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.


Cpa Consultant, Volume 13, Number 4, January/February 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Consultant, Volume 13, Number 4, January/February 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Codification Of Statements On Auditing Standards, Numbers 1 To 87 (1999), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians Jan 1999

Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, 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.


Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville Jan 1999

Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville

Accounting Historians Journal

This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.


Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu Jan 1999

Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu

Accounting Historians Journal

This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. …


Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd Jan 1999

Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.


Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen Jan 1999

Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen

Accounting Historians Journal

For Arthur Ramer Wyatt's Induction, there were: Remarks by Donald E. Kieso, Northern Illinois University; Remarks by Jerry J. Weygandt, University of Wisconsin; Citation written by Daniel L. Jensen, The Ohio State University read by Donald E. Kieso and Jerry J. Weygandt; Response by Arthur R. Wyatt, Arthur Andersen & Co., retired, and University of Illinois.


Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians Jan 1999

Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are : Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign, Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute; William G. Shenkir and William R. Wilkerson, The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996, Reviewed by Kevin F. Brown; Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition, Reviewed by Richard G. Vangermeersch; Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Studies Reviewed by Joann Noe Cross; Xie Shaomin, …


Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1999

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue] Jan 1999

Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek Jan 1999

Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the accounting and reporting practices established by Robert Morris during his term as Superintendent of Finance under the Continental Congress from 1781 to 1784. Generally known as the financier of the American Revolution, Morris enacted many important accounting reforms, including his rearrangement of the Treasury to speed the settlement of accounts and the establishment of Continental receivers to collect money from the states. His most important contribution was the preparation of an-nual statements of receipts and expenditures of public money of the Confederation government. These statements, along with a detailed account on money received from the individual …


Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman Jan 1999

Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman

Accounting Historians Journal

Using an environmental contingency approach, Johnson and Kaplan [1987] argued that virtually all management accounting practices used at the time of their study had been developed by 1925 in response to increased uncertainty caused by geographical expansion and large-scale operations. During the 1821 to 1860 subperiod, the Hudson's Bay Company had significant uncertainty which was largely a result of the dynamic environment of its fur-trade operation. Consequently, it should have developed management accounting practices in response to uncertainty. Moreover, the management accounting practices should have been less extensive in the subperiods before and after 1821 to 1860, as these subperiods …


Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff Jan 1999

Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff

Accounting Historians Journal

Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a decision usefulness approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between …