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Articles 19081 - 19110 of 40069

Full-Text Articles in Accounting

Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue] Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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) Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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 Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

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. Jan 1986

Washington Report, Vol. 15 No.15, June 9, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.16, June 16, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.16, June 16, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.19, July 7, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.19, July 7, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.23, August 4, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.23, August 4, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.25, August 18, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.25, August 18, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.26, September 1, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.26, September 1, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.27, September 8, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.27, September 8, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 15 No.3, March 24, 1986, American Institute Of Certified Public Accountants. Jan 1986

Washington Report, Vol. 15 No.3, March 24, 1986, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.