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Articles 14461 - 14490 of 39912

Full-Text Articles in Accounting

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker Jan 1997

Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker

Accounting Historians Journal

Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …


Defining Auditor's Responsibilities, Joni J. Young Jan 1997

Defining Auditor's Responsibilities, Joni J. Young

Accounting Historians Journal

This paper explores the efforts of the audit profession to dominate definitions of their roles and responsibilities throughout the last two decades. The paper considers alternative definitions of these roles and responsibilities as forwarded by others and the justifications and defenses provided by auditors to legitimize their conceptions of these matters.


Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue] Jan 1997

Accounting Historians Journal, 1997, Vol. 24, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law Jan 1997

Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis, American Institute Of Certified Public Accountants. Accounting Standards Board, College Of Charleston, Benjamin Podgor, Arkansas Society Of Certified Public Accountants, V. L. Auld & Associates, Sullivan & Cromwell, American Institute Of Certified Public Accountants. Private Companies Practice Section, New York State Society Of Certified Public Accountants, New Hampshire Society Of Certified Public Accountants, Institute Of Management Accountants, Society Of Louisiana Certified Public Accountants, Lynda Munion Dennis, Air Products, Pennsylvania. Governor's Office, Arthur Andersen, Business And Industry Executive Committee. Professional Issues Subcommittee, New Jersey Society Of Certified Public Accountants, New Jersey. Office Of Legislative Services. Office Of The State Auditor, Price Waterhouse, Deloitte Touche, Massachusetts Society Of Certified Public Accountants, General Electric, Coopers & Lybrand, Grant Thornton, Illinois Certified Public Accountants Society. Committee On Auditing Services, Texas Society Of Certified Public Accountants. Houston Chapter, Association For Investment Management And Research, Ernst & Young, Financial Executives Institute, Corning, Robert Morris Associates. Accounting Policy Committee, Securities Industry Association. Capital Markets Committee, American Bar Association. Section Of Business Law

Statements on Auditing Standards

No abstract provided.


Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch Jan 1997

Evolution Of Professional Enforcement In Texas : An Examination Of Violations And Sanctions, Mary E. Harston, Sandra T. Welch

Accounting Historians Journal

The purpose of this paper is to examine the enforcement of the Texas Rules of Professional Conduct (Rules) from 1946 to 1978. This period encompasses the early regulation of the Texas accounting profession after the passage of the Texas Public Accountancy Act (Act) in 1945. The Act and accompanying Rules remained in effect until 1979, when the Texas legislature enacted new accountancy legislation which inaugurated a more regulatory era. Results indicate that enforcement of the Rules of Conduct was a process evolving over time as both the state and professional political systems impacted the behavior of the Texas State Board …


Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 1997, American Institute Of Certified Public Accountants Jan 1997

Cpa Letter, 1997, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding Jan 1997

Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding

Newsletters

No abstract provided.


Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Newsline, Timely News For State Society Executive Directors, January 1997, American Institute Of Certified Public Accountants. Public Relations/Communications Team Jan 1997

Newsline, Timely News For State Society Executive Directors, January 1997, American Institute Of Certified Public Accountants. Public Relations/Communications Team

Newsletters

No abstract provided.


Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate guidance about auditors establishing an understanding with the client regarding the services to be performed. This Statement also renames the title of AU sec. 310 to Appointment of the Independent Auditor. This Statement is effective for engagements for periods ending on or after June 15, 1998. Earlier application is permitted.


Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.


Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson Jan 1997

Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson

Accounting Historians Journal

In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …


Members In Internal Audit, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Internal Audit, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie Jan 1997

Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie

Honors Theses, 1963-2015

Environmental remediation is not new, but accounting for the costs of such a process is. In 1996, the first authoritative literature on accounting for the costs of cleaning up environmental degradation were established, and they gave insight into the accounting treatment for environmental remediation liabilities (ERLs). The aim of the thesis is to explain the new accrual methods for ERLs and show their importance as they have influenced many managerial philosophies. The thesis also examines some of the weaknesses of ERLs and illustrates possible changes for the future. The most important aspect of ERLs is that they have helped management …


1997-1998 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1997

1997-1998 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1997-1998 Operating Budget of Morehead State University.