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Articles 19021 - 19050 of 40069

Full-Text Articles in Accounting

Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck Jan 1986

Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck

Accounting Historians Journal

This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships …


Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills Jan 1986

Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills

Accounting Historians Journal

This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.


Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell Jan 1986

Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell

Accounting Historians Journal

The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also had to pay a tax to the temple. Publicans, or tax collectors, were well known for their corruption. Thus, the Jews had utter contempt for publicans. Christ paid his share of taxes and taught that it was right to do so even under the corrupt system of the Romans.


Announcement [1986, Vol. 13, No. 2], Academy Of Accounting Historians Jan 1986

Announcement [1986, Vol. 13, No. 2], 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 summer 1986, The Accounting Review Oct. 1986, Accounting and Finance, May 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.


Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1986

Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Washington Report, Vol. 15 No.30, September 29, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.30, September 29, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


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

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

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.45, January 20, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 14 No.45, January 20, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.38, November 24, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.38, November 24, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Introduction To Dollar Unit Sampling: A Modern, Easy, Efficient Technique, Janet L. Leichti Jan 1986

Introduction To Dollar Unit Sampling: A Modern, Easy, Efficient Technique, Janet L. Leichti

Woman C.P.A.

No abstract provided.


Harmonization Of Accounting Practices In The Eec: A Status Report, Ula K. Motekat Jan 1986

Harmonization Of Accounting Practices In The Eec: A Status Report, Ula K. Motekat

Woman C.P.A.

No abstract provided.


Reviews, Jewell Lewis Shane, Linda M. Kunkel Jan 1986

Reviews, Jewell Lewis Shane, Linda M. Kunkel

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 48, Number 1, January 1986, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1986

Woman Cpa Volume 48, Number 1, January 1986, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Discussant's Response To "Impact Of Technological Events And Trends On Audit Evidence In The Year 2000: Phase I", Rajendra P. Srivastava, N. Allen Ford Jan 1986

Discussant's Response To "Impact Of Technological Events And Trends On Audit Evidence In The Year 2000: Phase I", Rajendra P. Srivastava, N. Allen Ford

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Interim Report On The Development Of An Expert System For The Auditor's Loan Loss Evaluation", William F. Messier Jan 1986

Discussant's Response To "Interim Report On The Development Of An Expert System For The Auditor's Loan Loss Evaluation", William F. Messier

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


On The Economics Of Product Differentiation In Auditing, Dan A. Simunic, Michael Stein Jan 1986

On The Economics Of Product Differentiation In Auditing, Dan A. Simunic, Michael Stein

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Pcps Reporter, Volume 7, Number 1, January 1986, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1986

Pcps Reporter, Volume 7, Number 1, January 1986, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Legislative Report, Volume 19, Number 1-2, 1986, American Institute Of Certified Public Accountants (Aicpa) Jan 1986

Legislative Report, Volume 19, Number 1-2, 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


What's Going On, Edition 86-5 (September, 1986), American Institute Of Certified Public Accountants Jan 1986

What's Going On, Edition 86-5 (September, 1986), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Discussant's Response To "On The Economics Of Product Differentiation In Auditing", Howard R. Osharow Jan 1986

Discussant's Response To "On The Economics Of Product Differentiation In Auditing", Howard R. Osharow

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Unresolved Issues In Classical Audit Sample Evaluations, Donald R. Nichols, Rajendra P. Srivastava, Bart H. Ward Jan 1986

Unresolved Issues In Classical Audit Sample Evaluations, Donald R. Nichols, Rajendra P. Srivastava, Bart H. Ward

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Under The Spreading Chestnut Tree, Accountants' Legal Liability -- A Historical Perspective, Paul J. Ostling Jan 1986

Under The Spreading Chestnut Tree, Accountants' Legal Liability -- A Historical Perspective, Paul J. Ostling

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey Jan 1986

Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham Jan 1986

Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham

Accounting Historians Journal

In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction could have been avoided had the company followed modern depreciation policy. This revealed that the failure to depreciate adequately was not the main cause of the capital reduction, other firms followed the same practice and contemporary English legislation did not permit depreciation as a tax deductible item, while United States courts were rejecting depreciation as a valid expense.


Washington Report, Vol. 15 No.11, May 12, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.11, May 12, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountant's Liability Newsletter, Number 11, January 1986, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa) Jan 1986

Accountant's Liability Newsletter, Number 11, January 1986, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.18, June 30, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.18, June 30, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.17, June 23, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.17, June 23, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.2, March 17, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.2, March 17, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.36, November 10, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.36, November 10, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.