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Full-Text Articles in Accounting

Insider Trading And Accounting Reform: The Comstock Case, Glenn A. Vent, Cynthia Birk Jan 1993

Insider Trading And Accounting Reform: The Comstock Case, Glenn A. Vent, Cynthia Birk

Accounting Historians Journal

This paper examines the hypothesis that major episodes of insider trading and business fraud promote accounting reforms. Dur-ing the 1860s and 1870s, the markets for Comstock mining shares reeled from one scandal after another. Eventually these scandals emerged as a leading political issue in California. The frauds contributed significantly to the passage of accounting and financial reporting reforms in 1880. The Comstock episode has implications for modern day instances of insider trading.

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Accounting For Distribution Costs In The Dennison Manufacturing Company During The 1920s And 1930s, Gloria Vollmers Jan 1993

Accounting For Distribution Costs In The Dennison Manufacturing Company During The 1920s And 1930s, Gloria Vollmers

Accounting Historians Journal

This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.

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Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown Jan 1993

Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown

Accounting Historians Journal

This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …

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Data Processing Technology And Accounting: A Historical Perspective, Robert Kee Jan 1993

Data Processing Technology And Accounting: A Historical Perspective, Robert Kee

Accounting Historians Journal

Accounting has evolved over thousands of years from record keeping systems designed to document to systems designed to measure changes in economic activity. Similarly, the technology used to manage economic data has evolved from clay tokens and jars to punched card and computer systems. Throughout their development, changes in data processing technology and accounting frequently have been interrelated. Punched card and computer systems, in particular, have led to significant changes in many of the data management and information system functions of accounting. Current advances in information technology indicate that more profound changes may occur in the future. Insights into how …

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Writing An Accounting Or Business History: Notes Toward A Methodology, Maurice Duke, Edward N. Coffman Jan 1993

Writing An Accounting Or Business History: Notes Toward A Methodology, Maurice Duke, Edward N. Coffman

Accounting Historians Journal

Historical research in accounting and business includes many subject areas, including the writing of histories of accounting and business firms. Each subject area of historical research must be undertaken by utilizing appropriate research methodology. In this article, a research methodology is presented to assist those interested in writing an accounting or business history.

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Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 2], Academy Of Accounting Historians Jan 1993

Ad Hoc Reviewers In Recent Months; Announcement [1993, Vol. 20, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research, special issue, spring, summer, and autumn 1993; Accounting, Auditing and Accountability Journal, 1992 Vol. 5 no. 4,1993 Vol. 6 no. 1 and Vol. 6 no. 2; Contemporary Accounting Research, Fall 1993; Journal of Accounting Case Research, Spring 1994; . Also in included are the guidelines for submission to the Journal of Accounting Case Research; call for Papers for the Accounting Case Writing Competition; call for papers for the Asia-Pacific Journal of Accounting

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Accountant's Liability Newsletter, Number 31, First Quarter 1993, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1993

Accountant's Liability Newsletter, Number 31, First Quarter 1993, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.

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Cpa Management Consultant, Winter 1993, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Cpa Management Consultant, Winter 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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1992-1993 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 1993

1992-1993 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1992-1993 Audit Report for Morehead State University.

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Accounting History And Empirical Research, Barbara Dubis Merino, Alan G. Mayper Jan 1993

Accounting History And Empirical Research, Barbara Dubis Merino, Alan G. Mayper

Accounting Historians Journal

This paper examines historical methodology and suggests ways accounting history may be made more relevant to contemporary accounting researchers. First there is a brief discussion of the "traditional" accounting history method, the documentary model, and an examination of history methodologies that offer alternatives modes of inquiry. This includes the pattern model and rhetorical analysis. This discussion is brief and focused on only issues examined in subsequent discussion of the empirical research. The discussion of the empirical research, including behavioral research, focuses on three issues: retrodiction, with examples concerning securities legislation; belief transference, with examples concerning the demand for auditing; and …

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Internal Control: How It Evolved In Four English-Speaking Countries, David Hay Jan 1993

Internal Control: How It Evolved In Four English-Speaking Countries, David Hay

Accounting Historians Journal

The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to …

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Accounting Historians Journal, 1993, Vol. 20, No. 2 [Whole Issue] Jan 1993

Accounting Historians Journal, 1993, Vol. 20, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 072, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 072, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.

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Accountant's Liability Newsletter, Number 34, Fourth Quarter 1993, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1993

Accountant's Liability Newsletter, Number 34, Fourth Quarter 1993, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.

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Codification Of Statements On Auditing Standards, Numbers 1 To 71 (1993), American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Codification Of Statements On Auditing Standards, Numbers 1 To 71 (1993), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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Reviews [1993, Vol. 20, No. 1], Patti A. Mills Jan 1993

Reviews [1993, Vol. 20, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Peter Boys and John Freear, Accounting History 1976-1986 Reviewed by Sudarwan; Junichi Chiba, A History of British Financial Accounting Reviewed by Yozo Sakaguchi; Louis Galambos and Joseph Pratt, The Rise of the Corporate Commonwealth Reviewed by Nandini Chandar; Yuji Ijiri and Rona A. Watts, Bill and Ruth Cooper and their Firends Reviewed by Rodney K. Rogers; R.H. Jones, The History of the Financial Control Function of Local Government Accounting in the United Kingdom Reviewed by Leon Hay; Richard Mattessich, Modern Accounting Research: History, Survey, and Guide Reviewed by Stephen J. Young; John T.S. Melzer, Bastion of Commerce …

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Reviews [1993, Vol. 20, No. 2], Patti A. Mills Jan 1993

Reviews [1993, Vol. 20, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Howard Jarausch and Kenneth Hardy, Quantitative Methods for Historians Reviewed by Stephen J. Young; Thomas J. Burns, U.S. Accounting History 1965-1990 Reviewed by Richard Vangermeersch; Hugh M. Coombs and J.R. Edwards, Local Authority Accounting Methods Reviewed by Rowan Jones

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Evolution Of Concepts Of Minority Interest, Myrtle W. Clark Jan 1993

Evolution Of Concepts Of Minority Interest, Myrtle W. Clark

Accounting Historians Journal

The FASB is currently addressing issues related to accounting for minority interest as a part of the "entity project". Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vis the development of relevant corporate theories of equity

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Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu Jan 1993

Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu

Accounting Historians Journal

The purpose of this paper is to explore special features of the diffusion of ideas and, subsequently, of innovative practices in Chinese accounting and then to examine early instances of the introduction of auditing. Three general periods of accounting innovation are identified which coincide with the establishment of certain dynasties. Some conclusions are then drawn about the main reasons underlying accounting changes occurred during this long period of time. Also examined are relationships between the long-term evolutionary conditions for the growth of Chinese accounting. Possible phases of development in the present of generally accepted practices of financial accounting and reporting …

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History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown Jan 1993

History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown

Accounting Historians Journal

This paper contrasts current and proposed higher-education financial reporting models with financial reporting models developed earlier in this century. The historical review in this paper has current value since the FASB and the GASB are considering major changes in the way that private and public colleges and universities report financial information. The results of the historical review reveal that, through the years, report modelers varied in their concern for user needs and report uniformity. Interestingly, the first higher-education reporting model developed in 1910 and the proposed model developed in 1992 by the FASB both focused on user needs while the …

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German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston Jan 1993

German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston

Accounting Historians Journal

The purpose of this paper is to examine how the demand for independent audits and the German accounting profession evolved from the late 1800s to the early 1930s despite the absence of competitive market forces. The paper posits that cultural ideologies, specifically with respect to nationalism, paternalism and anti-individualism, provide reasons for the unique configuration of not only the German corporate/banking structures responsible for originating financial reports but the accounting profession that audited them. As the German accounting profession was in an embryonic stage, it was not capable of successfully confronting the corporate/banking alliance to significantly impact financial reporting or …

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D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart Jan 1993

D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart

Accounting Historians Journal

The objective of this study is to trace the influence of DR Scott's writings on the development of accounting theory and standard setting. Scott's deductive approach to the development of a conceptual framework for financial accounting and reporting was adopted by accountants on a piecemeal basis from the 1930s to the 1970s. This study traces authoritative pronouncements from the 1930s to provide evidence on Scott's forward looking ability and the influence of his ideas on the subsequent development of accounting theory. The social, economic, and political environment of the 1930s is described to show why a change in accounting standard …

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Illustrations Of Accounting For Postretirement Benefits Other Than Pensions : A Survey Of The Application Of Fasb Statement No. 106; Financial Report Survey, 51, Leonard Lorensen Jan 1993

Illustrations Of Accounting For Postretirement Benefits Other Than Pensions : A Survey Of The Application Of Fasb Statement No. 106; Financial Report Survey, 51, Leonard Lorensen

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 9 No. 2, August 1993, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

In Our Opinion… , Vol. 9 No. 2, August 1993, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 9 No. 1, April 1993, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

In Our Opinion… , Vol. 9 No. 1, April 1993, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

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Accounting Trends And Techniques, 47th Annual Survey, 1993 Edition, American Institute Of Certified Public Accountants Jan 1993

Accounting Trends And Techniques, 47th Annual Survey, 1993 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Providing Litigation Services; Consulting Services Practice Aid, 93-4, Peter B. Frank, Michael S. Wagner, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1993

Providing Litigation Services; Consulting Services Practice Aid, 93-4, Peter B. Frank, Michael S. Wagner, American Institute Of Certified Public Accountants. Management Consulting Services Division

Newsletters

No abstract provided.

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Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 109; Financial Report Survey, 49, Leonard Lorensen Jan 1993

Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 109; Financial Report Survey, 49, Leonard Lorensen

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 1993, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Cpa Client Tax Letter, January/February/March 1993, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Greenspan Brothers & Company (Mss 92), Manuscripts & Folklife Archives Jan 1993

Greenspan Brothers & Company (Mss 92), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 92. Account books, 1910-1936 (6), including inventory, 1931, and receipts, 1930, 1934 (2), of Greenspan Bros. & Company, also known as The Bazaar, a dry goods store in Bowling Green, Kentucky. Data also about Reuben and Sego Greenspan and their store, 1902-1966 (6).

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