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Articles 19771 - 19800 of 40108

Full-Text Articles in Accounting

Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants Jan 1984

What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants Jan 1984

Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters Jan 1984

Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa Jan 1984

Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa

Accounting Historians Journal

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.


Development Of Compilations And Reviews, Larry Joe Rankin Jan 1984

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.


Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts Jan 1984

Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts

Accounting Historians Journal

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing "dynamic tension" has existed between the patterns proposed by practitioner groups and those of groups …


Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central Government Recurrent Expenditures, Revenue Constraint and External Receipts in Less Developed Countries: The Case of Ghana: 1956-78 by Alberto Dogbey Kobla Agbonyitor; Fiscal Stress in American Cities by Karen Lee Shelley; A Comparison of the Ability of Financial Ratios Based on Different Accounting Standards to Predict Bankruptcy by Farouk Wasef Elkharouf; A Comparison of the Advocations of Henry Sweeney in Stabilized Accounting to Recent Price Level/Replacement Cost Activity by Walker …


Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler

Accounting Historians Journal

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O'Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean …


Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb Jan 1984

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.


Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Die Muenzpraegung des Kaisers Nerva by E. Szaivert; The Economics of Food Production on Roman Imperial Estates in North Africa by Dennis Patrick Kehoe; A Retreat from the Wilderness: Pattern in the Domestic Environments of Southeastern New England, 1630-1730 by Robert Blair St. George; The Workman's Fate. The Scanty Bread. Living Conditions of the Workers at Baaseland/Naes Ironworks 1725-1807 by I. Floystad; The Intensification of Community, Society, and Economy in Seventeenth- and Eighteenth-Century Gloucestershire (University of New South Wales by David Peter Rollison; The Mills of Manayunk: Early Industrialization and Social Conflict in the Philadelphia Region, 1787-1837 …


Pension Accounting Myth, Mary S. Stone Jan 1984

Pension Accounting Myth, Mary S. Stone

Accounting Historians Journal

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.


Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey Jan 1984

Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey

Accounting Historians Journal

A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.


Roots Of Accounting, G. A. Swanson Jan 1984

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.


Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of …


Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue] Jan 1984

Accounting Historians Journal, 1984, Vol. 11, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann Jan 1984

Ideas Of Stuart Chase On Waste And Inefficiency, Robert Bloom, Hans Heymann

Accounting Historians Journal

This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.


Announcement [1984, Vol. 11, No. 1], Academy Of Accounting Historians Jan 1984

Announcement [1984, Vol. 11, 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 The Accounting Review, July 1984, Accounting and Business Research, summer 1983, and Accounting and Finance Nov. 1983. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.


Discussant's Response To Let's Change Gaas!!! ???*&#@, William L. Felix Jan 1984

Discussant's Response To Let's Change Gaas!!! ???*&#@, William L. Felix

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To The Origins And Development Of Materiality As An Auditing Concept, Lauren Kelly Jan 1984

Discussant's Response To The Origins And Development Of Materiality As An Auditing Concept, Lauren Kelly

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Case For The Unstructured Audit Approach, Jerry D. Sullivan Jan 1984

Case For The Unstructured Audit Approach, Jerry D. Sullivan

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Cpa Letter, 1984, American Institute Of Certified Public Accountants Jan 1984

Cpa Letter, 1984, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.45, January 2, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.45, January 2, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.46, January 9, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.46, January 9, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.47, January 16, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.47, January 16, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.49, January 30, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.49, January 30, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.50, February 6 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.50, February 6 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.51, February 13 1983, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.51, February 13 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.