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Articles 16921 - 16950 of 39882

Full-Text Articles in Accounting

Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa) Feb 1991

Practicing Cpa, Vol. 15 No. 2, February 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 6, February/March 1991, American Institute Of Certified Public Accountants (Aicpa) Feb 1991

Planner, Volume 5, Number 6, February/March 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Travel News, February 1991, American Institute Of Certified Public Accountants. Meetings & Travel Services Feb 1991

Travel News, February 1991, American Institute Of Certified Public Accountants. Meetings & Travel Services

Newsletters

No abstract provided.


Pcps Advocate, Volume12, Number 1, February 1991, American Institute Of Certified Public Accountants. Private Companies Practice Section Feb 1991

Pcps Advocate, Volume12, Number 1, February 1991, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Inside Aicpa, January 28, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Inside Aicpa, January 28, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Inside Aicpa, January 14, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Inside Aicpa, January 14, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 7, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Inside Aicpa, January 7, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, January 2, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Inside Aicpa, January 2, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1991-1992 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1991

1991-1992 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1991-1992 Operating Budget of Morehead State University.


Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Practicing Cpa, Vol. 15 No. 1, January 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson Jan 1991

Tracing The Evolution Of Research In The Accounting Review Through Its Leading Authors: The 1946-1965 Period, Robert James Fleming, Samuel P. Graci, Joel E. Thompson

Accounting Historians Journal

n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation.


In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

In Our Opinion… , Vol. 7 No. 1, February, 1991, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Accounting Careers, Winter 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Accounting Careers, Winter 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 25, Third Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 25, Third Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 23, First Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Jan 1991

Accountant's Liability Newsletter, Number 23, First Quarter 1991, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Cpa Client Tax Letter, January/February/March 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton Jan 1991

Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton

Woman C.P.A.

No abstract provided.


See Dick And Jane Get Creative: An Introduction To Some Innovative Financial Instruments, Susan C. Borkowski Jan 1991

See Dick And Jane Get Creative: An Introduction To Some Innovative Financial Instruments, Susan C. Borkowski

Woman C.P.A.

No abstract provided.


Highlights From Jam: Positioning Women As Full Partners, Lillian C. Parrish Jan 1991

Highlights From Jam: Positioning Women As Full Partners, Lillian C. Parrish

Woman C.P.A.

No abstract provided.


Edp Department: Microcomputers In Operating Departments: Controlling The Risks, William Paxton, Elise Jancura Jan 1991

Edp Department: Microcomputers In Operating Departments: Controlling The Risks, William Paxton, Elise Jancura

Woman C.P.A.

No abstract provided.


Robert Half Column: Creating The “Think Time” You Need To Succeed, Max Messmer Jan 1991

Robert Half Column: Creating The “Think Time” You Need To Succeed, Max Messmer

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 53, Number 1, Winter 1991, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1991

Woman Cpa Volume 53, Number 1, Winter 1991, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith Jan 1991

Maintaining Accounting As The Paramount Interest In Accounting Research: Re-Examining The Contributions Of D.R. Scott, Mark A. Covaleski, Mark William Dirsmith

Accounting Historians Journal

Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott's [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott's work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the …


Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan Jan 1991

Branch Accounting: Evidence From The Accounting Records Of The North American Moravians, Gary D. Burkette, Michael P. Riordan, Diane A. Riordan

Accounting Historians Journal

Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the Southern Province of the Moravian Church at Salem, North Carolina, and for the Northern Province at Bethlehem, Pennsylvania, contain a complex, two-tiered system of branch accounting for the enterprises within the settlements and the settlements within the worldwide Church. This paper traces recorded activity for 1775 from an enterprise to its diacony (business organization of a church) and from the diacony to the European Church headquarters. Reporting …


Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart Jan 1991

Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart

Accounting Historians Journal

Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.


1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin Jan 1991

1947 French Accounting Plan: Origins And Influences On Subsequent Practice, Anne Fortin

Accounting Historians Journal

The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the economic, political and accounting influences on the development of the 1947 Plan. The main characteristics of the Plan are also described. After presenting an overview of the events that marked the evolution of French accounting subsequent to the adoption of the 1947 Plan, the paper concludes with a comparison of the 1947 Plan with the latest French Plan (1982).


Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom Jan 1991

Accounting Records Of Quakers Of West Falmouth, Massachusetts (1796-1860): An Analysis, Jayne Fuglister, Robert Bloom

Accounting Historians Journal

The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton's antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period …


Reviews [1991, Vol. 18, No. 2], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord Benson, Accounting for Life Reviewed by Thomas J. Burns; Thomas N. Bisson, Fiscal Accounts of Catalonia under the Early Count-Kings (1151-1213) Reviewed by Patti A. Mills; Anne Loft, Coming Into the Light (A Study of the Development of a Professional Association for Cost Accountants in Britain in the Wake of the First World War) Reviewed by Moyra J. M. Kedslie