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Articles 17821 - 17850 of 39911
Full-Text Articles in Accounting
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Accounting Historians Journal
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts
Accounting Historians Journal
This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri
Accounting Historians Journal
1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)
Accountant And The Investor, George Oliver May
Accountant And The Investor, George Oliver May
Accounting Historians Journal
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Reviews [1989,Vol. 16, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
International Accounting Topics, Dahli Gray, Paul V. Konka, Paul P. S. Shen
Woman C.P.A.
No abstract provided.
In Our Opinion… , Vol. 5 No. 2, April, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 5 No. 2, April, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
1988-1989 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
1988-1989 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
1988-1989 Audit Report for Morehead State University.
Washington Report, Vol. 18 No.13, May 29, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.13, May 29, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.7, April 17, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.7, April 17, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Tax Division Newsletter, Volume 4, Number 4 Winter 1989, American Institute Of Certified Public Accountants. Tax Division
Tax Division Newsletter, Volume 4, Number 4 Winter 1989, American Institute Of Certified Public Accountants. Tax Division
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1989, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.
Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck
Accounting Historians Journal
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Reviews [1989, Vol. 16, No. 1], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Editor's Notes: Staff Changes, Lillian Cundiff Parrish
Woman C.P.A.
No abstract provided.
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil
Woman C.P.A.
No abstract provided.
Positioning Yourself: How To Be In The Right Place At The Right Time Remarks Of The 1988 Jam Keynote Speaker, Marilyn Moats Kennedy, Marilyn Moats Kennedy
Positioning Yourself: How To Be In The Right Place At The Right Time Remarks Of The 1988 Jam Keynote Speaker, Marilyn Moats Kennedy, Marilyn Moats Kennedy
Woman C.P.A.
No abstract provided.
Practitioners’ Attitudes Toward Sell, Sell, Sell, Jerry G. Kreuze, Deborah D. Payne
Practitioners’ Attitudes Toward Sell, Sell, Sell, Jerry G. Kreuze, Deborah D. Payne
Woman C.P.A.
No abstract provided.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Journal
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …