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Articles 18781 - 18810 of 39951

Full-Text Articles in Accounting

Telecommuting Adds A New Dimension To Office In The Home: Steps To Qualify For A Business Deduction, Karen A. Fortin, Shirley Dennis-Escoffier Oct 1986

Telecommuting Adds A New Dimension To Office In The Home: Steps To Qualify For A Business Deduction, Karen A. Fortin, Shirley Dennis-Escoffier

Woman C.P.A.

No abstract provided.


Planner, Volume 1, Number 2, Fall 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Planner, Volume 1, Number 2, Fall 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 2, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Tax Division Oct 1986

Tax Division Newsletter, Volume 2, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts Oct 1986

Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Editor’S Notes: Service, Lillian C. Parrish Oct 1986

Editor’S Notes: Service, Lillian C. Parrish

Woman C.P.A.

No abstract provided.


Should We Junk The Common Stock Equivalence Test? Predictions Vs. Conversions, Lola Woodard Dudley Oct 1986

Should We Junk The Common Stock Equivalence Test? Predictions Vs. Conversions, Lola Woodard Dudley

Woman C.P.A.

No abstract provided.


Reviews, Jewell Lewis Shane, Gaylah R. Cantrell, Norma Powell Oct 1986

Reviews, Jewell Lewis Shane, Gaylah R. Cantrell, Norma Powell

Woman C.P.A.

No abstract provided.


Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck Oct 1986

Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck

Accounting Historians Notebook

To return to the article by Previts and Garner, I want to demystify the "mysterious contributor", Albert Dupont. His father, Louis Dupont, was a wholesaler in textiles. Louis was born in the "Pays d'Auge en Calvados" but he left his native countryside when he was 20 years old, for Rouen, capital of linen. Later he moved to Paris where, in 1850, he founded his own commercial house. In 1857, Louis Dupont married Miss Chocquet, the daughter of Alphonse Chocquet, director at the "Poste de la Seine", whose father had been himself chief of the "Service des Postes pour l'Etranger" during …


Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians Oct 1986

Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker Oct 1986

Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker

Accounting Historians Notebook

I have pleasure in presenting this report on the committee's activities for the year ended August 1986. The development of a comprehensive bibliography of historical research methodology sources continues on schedule.


Cpa Management Advisor, Volume 1, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Division For Management Advisory Services Oct 1986

Cpa Management Advisor, Volume 1, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Division For Management Advisory Services

Newsletters

No abstract provided.


Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester Oct 1986

Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester

Accounting Historians Notebook

May I use your hospitable columns to try to amend an injustice, and to encourage your readers to look wide for precedent in their researches? The problem arose through the editing of my Academy Working Paper No. 64. The replacement of the entire Preface by an Abstract had consequences which may be judged as readers of the Working Paper were given no clues as to the scholarly and collaborative French tradition which I tried to translate for them rather than to report new research by myself.


History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians Oct 1986

History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Woman Cpa Volume 48, Number 4, October 1986, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Oct 1986

Woman Cpa Volume 48, Number 4, October 1986, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Widespread Computerization And Automation Of Business Operations: Part Ii: Impact Of New Developments On The Profession, Elise G. Jancura Oct 1986

Widespread Computerization And Automation Of Business Operations: Part Ii: Impact Of New Developments On The Profession, Elise G. Jancura

Woman C.P.A.

No abstract provided.


Audit Time Budgets: A Cost-Benefit Analysis, Timothy Kelley, Robert E. Seiler Oct 1986

Audit Time Budgets: A Cost-Benefit Analysis, Timothy Kelley, Robert E. Seiler

Woman C.P.A.

No abstract provided.


Practicing Cpa, Vol. 10 No. 10, October 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Practicing Cpa, Vol. 10 No. 10, October 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Pcps Reporter, Volume 7, Number 4, October 1986, American Institute Of Certified Public Accountants. Private Companies Practice Section Oct 1986

Pcps Reporter, Volume 7, Number 4, October 1986, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Cpa Client Bulletin, October 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Cpa Client Bulletin, October 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts Oct 1986

Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Tournament Of Roses Parade, Academy Of Accounting Historians Oct 1986

Tournament Of Roses Parade, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting 101 Four Thousand Years Ago, Orville R. Keister Oct 1986

Accounting 101 Four Thousand Years Ago, Orville R. Keister

Accounting Historians Notebook

Many accounting teachers may be surprised to learn, however, that the roots of our profession go back much farther than that: at least to the training of young scribes in Mesopotamia over 4,000 years ago when Abraham was alive and the great king Hammurabi ruled the land.


New Journal Editorial Policy, Gary John Previts Oct 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

The editors of the Accounting Historians Journal announce the initiation of a submissions fee for articles submitted on January 1, 1987 and after. The fee structure is $25 for non members and that $25 amount can be applied against a full years dues for an academic member: submission fee is $15 for current members of the Academy for each submission. In addition the editorial team has indicated their continuing interest in the quality of research which appears in the Journal. In its work with the review board the team is emphasizing certain aspects of each manuscript submitted to be sure …


History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians Oct 1986

History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue] Oct 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Legislative Report, Volume 19, Number 10, October 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Legislative Report, Volume 19, Number 10, October 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Opportunity Costs In The Accounts, Michael D. Akers Oct 1986

Opportunity Costs In The Accounts, Michael D. Akers

Accounting Historians Notebook

Opportunity costs are addressed in considerable detail in accounting and economic literature and are commonly defined as the rate of return or potential benefits that could be realized from the best forgone alternative investments. Accountants recognize the existence of opportunity costs but do not record such costs in the accounting records because an outlay cost has not been incurred. Outlay costs are defined as past, present or future cash outflows. Economists, however, do not differentiate between opportunity costs and outlay costs. The difference in treatment of opportunity costs and the importance of such costs is evidenced by the following comments …


In The Supreme Court Of The United States, October Term, 1986, No. 86-279, Basic Incorporated, Et Al., Petitioners, V. Max L. Levinson, Et Al. Respondents, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

In The Supreme Court Of The United States, October Term, 1986, No. 86-279, Basic Incorporated, Et Al., Petitioners, V. Max L. Levinson, Et Al. Respondents, Brief Of American Institute Of Certified Public Accountants As Amicus Curiae In Support Of Petitioners, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy Oct 1986

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy

Faculty Publications

Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.


Accounting Education Update, Number 7, September 1986, American Institute Of Certified Public Accountants. Relations With Educators Division Sep 1986

Accounting Education Update, Number 7, September 1986, American Institute Of Certified Public Accountants. Relations With Educators Division

Newsletters

No abstract provided.