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Articles 18961 - 18990 of 39956
Full-Text Articles in Accounting
Editor's Notes: Emerging Changes, Glenda E. Ried
Case For Partial Tax Allocation: Will Enhance Comparability And Add Relevance, Jerry G. Kreuze, Daphne Main
Case For Partial Tax Allocation: Will Enhance Comparability And Add Relevance, Jerry G. Kreuze, Daphne Main
Woman C.P.A.
No abstract provided.
Integrating The Microcomputer Into Managerial Accounting Classes: An Experimental Study, Michael Y. Hu, Gary Saunders
Integrating The Microcomputer Into Managerial Accounting Classes: An Experimental Study, Michael Y. Hu, Gary Saunders
Woman C.P.A.
No abstract provided.
William O. Douglas On The Transfer Of The Securities And Exchange Commission's Authority For The Development Of Rules For Financial Reporting, Robert Chatov
Accounting Historians Journal
As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.
Recent History Of Corporate Audit Committees, Brenda S. Birkett
Recent History Of Corporate Audit Committees, Brenda S. Birkett
Accounting Historians Journal
This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn
Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn
Accounting Historians Journal
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the liability, deferred or net-of-tax methods of partial allocation to the deferred method of comprehensive allocation. The FASB's recent endorsement of the liability method of comprehensive allocation suggests a major theoretical shift from accounting policy followed since 1967.
Where's The R In Debit?, W. Richard Sherman
Where's The R In Debit?, W. Richard Sherman
Accounting Historians Journal
The common abbreviation for the accounting term debit is a puzzling one: Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An investigation of the history and evolution of the debit in bookkeeping reveals the reason for the abbreviation: a reason almost totally lost without historical perspective. Whereas the accounting debit is now viewed as a technical term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always …
Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]
Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Discussant's Response To "'Under The Spreading Chestnut Tree,' Accountants' Legal Liability -- A Historical Perspective", Thomas A. Gavin
Discussant's Response To "'Under The Spreading Chestnut Tree,' Accountants' Legal Liability -- A Historical Perspective", Thomas A. Gavin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
In Our Opinion… , Vol. 2 No. 3, July, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 2 No. 3, July, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
What's Going On, Edition 86-3 (July, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-3 (July, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-6 (November, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-6 (November, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-2 (June, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-2 (June, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-4 (July, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-4 (July, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Practicing Cpa, Vol. 10 No. 1, January 1986, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 10 No. 1, January 1986, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Guest Editorial: On Writing For The Journal; On Writing For The Journal, Louis Goldberg
Guest Editorial: On Writing For The Journal; On Writing For The Journal, Louis Goldberg
Accounting Historians Journal
Reading and assessing a large number of manuscripts, essays, papers and dissertations over a considerable number of years, I have formed a few notions of what I regard as their desirable and undesirable features. These I offer here in the hope that they may help authors to attract the goodwill and gratitude of the editors to whom they submit their efforts.
Classical Model Of Control In The Accounting Literature, Lee D. Parker
Classical Model Of Control In The Accounting Literature, Lee D. Parker
Accounting Historians Journal
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term "budget", historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the …
Genealogy Of Today's Contributors To Accounting Research, Mark E. Haskins, David D. Williams
Genealogy Of Today's Contributors To Accounting Research, Mark E. Haskins, David D. Williams
Accounting Historians Journal
This paper explores the "intellectual roots" of some of today's major contributors to accounting research. Specifically, twenty-four present-day contributors were identified through their publication records and editorial service. For each of these contributors, the dissertation chairman was identified and assumed to be the primary mentor; in turn, dissertation chairmen for these individuals were also identified. Several iterations of this process produced four generations of accounting genealogy. The intellectual roots depicted in this paper highlight noteworthy linkages with members of the Accounting Hall of Fame, recipients of the Outstanding Educators Award, and with education in the discipline of economics.
Accounting Control: An Historical Note, Michael J. Mepham
Accounting Control: An Historical Note, Michael J. Mepham
Accounting Historians Journal
Over the centuries, control has expanded from its origins as a specialized accounting technique to cover many forms of regulatory activity in any area and its emphasis has expanded from that of ex post accountability to include ex ante planning and budgeting. Although financial control continues as a vital feature of accounting systems, accountants now frequently go outside their own discipline when they describe the major features of control systems. The accounting origins of control lay buried in the pages of The Oxford English Dictionary.
Announcement [1986, Vol. 13, No. 1], Academy Of Accounting Historians
Announcement [1986, Vol. 13, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting and Business Research, autumn 1985 and The Accounting Review, Jan. 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "An Assertion-Based Approach To Auditing", William L. Felix
Discussant's Response To "An Assertion-Based Approach To Auditing", William L. Felix
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Washington Report, Vol. 14 No.44, January 13, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.44, January 13, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.47, February 3, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.47, February 3, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.48, February 10, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.48, February 10, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.1, March 10, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.1, March 10, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.10, May 5, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.10, May 5, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.13, May 26, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.13, May 26, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.14, June 2, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.14, June 2, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.15, June 9, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.15, June 9, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.