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Articles 16801 - 16830 of 39881

Full-Text Articles in Accounting

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe Oct 1991

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …


Inside Aicpa, September 30, 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Inside Aicpa, September 30, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, September 23, 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Inside Aicpa, September 23, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, September 16, 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Inside Aicpa, September 16, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Principles Of Reciprocity, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants, National Association Of State Boards Of Accountancy Sep 1991

Principles Of Reciprocity, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants, National Association Of State Boards Of Accountancy

Guides, Handbooks and Manuals

No abstract provided.


Inside Aicpa, September 9, 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Inside Aicpa, September 9, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, September 3, 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Inside Aicpa, September 3, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Cpa Client Bulletin, September 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 15 No. 9, September 1991, American Institute Of Certified Public Accountants (Aicpa) Sep 1991

Practicing Cpa, Vol. 15 No. 9, September 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Educators: Fyi, Volume 3, Number 1, September, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division Sep 1991

Accounting Educators: Fyi, Volume 3, Number 1, September, 1991, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.


Travel News, Sept./Oct. 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division Sep 1991

Travel News, Sept./Oct. 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division

Newsletters

No abstract provided.


Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood Sep 1991

Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood

Faculty Publications

The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …


Inside Aicpa, August 26, 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Inside Aicpa, August 26, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, August 19, 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Inside Aicpa, August 19, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Hall Of Fame Induction: Introduction Of, Citation For And Response By Raymond John Chambers, Nashville, Tennessee, August 13, 1991, The Ohio State University. College Of Business Aug 1991

Accounting Hall Of Fame Induction: Introduction Of, Citation For And Response By Raymond John Chambers, Nashville, Tennessee, August 13, 1991, The Ohio State University. College Of Business

Accounting Hall of Fame Brochures

No abstract provided.


Inside Aicpa, August 12, 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Inside Aicpa, August 12, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, August 5, 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Inside Aicpa, August 5, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 7, Number 4, August/September 1991, American Institute Of Certified Public Accountants. Tax Division Aug 1991

Tax Division Newsletter, Volume 7, Number 4, August/September 1991, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Cpa Client Bulletin, August 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 6, Number 3, August/September 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Planner, Volume 6, Number 3, August/September 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 15 No. 8, August 1991, American Institute Of Certified Public Accountants (Aicpa) Aug 1991

Practicing Cpa, Vol. 15 No. 8, August 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Travel News, August 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division Aug 1991

Travel News, August 1991, American Institute Of Certified Public Accountants. Meetings & Travel Division

Newsletters

No abstract provided.


Inside Aicpa, July 29, 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Inside Aicpa, July 29, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, July 22, 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Inside Aicpa, July 22, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, July 15, 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Inside Aicpa, July 15, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, July 8, 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Inside Aicpa, July 8, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 15 No. 7, July 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Practicing Cpa, Vol. 15 No. 7, July 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, July 1, 1991, American Institute Of Certified Public Accountants (Aicpa) Jul 1991

Inside Aicpa, July 1, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Present Value Of Future Work: Is It Zero?, Phyllis L. Thomas, Sarah C. Dawkins Jul 1991

Present Value Of Future Work: Is It Zero?, Phyllis L. Thomas, Sarah C. Dawkins

Woman C.P.A.

No abstract provided.


Expert Systems For Audit Planning: Strategies For Local Accounting Firms, Mark W. Lehman, John C. Malley, Judith Cassidy Jul 1991

Expert Systems For Audit Planning: Strategies For Local Accounting Firms, Mark W. Lehman, John C. Malley, Judith Cassidy

Woman C.P.A.

No abstract provided.