Accounting Commons^™

Reviews [1992, Vol. 19, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., …

Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1

Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson

Accounting Historians Journal

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.

Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin

Accounting Historians Journal

This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.

Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster

Accounting Historians Journal

The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …

Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Accountant's Liability Newsletter, Number 28, Second Quarter 1992, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.

Interim Financial Information; Statement On Auditing Standards, 100, 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.

Introducing Acsec, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen

Newsletters

No abstract provided.

Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Administration Documents

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Balyeat, Douglas. Expectations Gap: Where Were the Auditors?
• Brown, Kaye. Larry McMurtry: Saddle Up or Leave the Old West Behind
• Fridy, Geraldine. Stephen Crane's Maggie. Another Example of Patriarchal Misogyny?
• Hazelwood, Shirley and Kay Redfern. Effectiveness of Psychosocial rehabilitation Programs: Do They Make a Difference in the Re-hospitalization of the Mentally Ill?
• Johnson, Sean. Effects of Time-out as a Procedure to Decrease Maladaptive Behavior
• Leibering, Elisa, Michelle Nye and LauraLee Wilson. Euthanasia: Legal, …

Self-Evaluative Privilege, Thomas E. Powell

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle

Accounting Historians Journal

Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …

Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award

Accounting Careers, Winter 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 1, Number 2, Winter 1992, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Pcps Annual Report, 1991-92; Setting Future Directions, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.

Accountant's Liability Newsletter, Number 27, First Quarter 1992, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.

Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson

Accounting Historians Journal

In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.

Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix

Accounting Historians Journal

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a …

Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur

Accounting Historians Journal

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.

Reviews [1992, Vol. 19, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard …