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Articles 20101 - 20130 of 40108

Full-Text Articles in Accounting

Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster Jan 1983

Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …


Vedic Partnership Rules, N. Choudhury Jan 1983

Vedic Partnership Rules, N. Choudhury

Accounting Historians Journal

The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.


Early Debate On Financial And Physical Capital, T. A. Lee Jan 1983

Early Debate On Financial And Physical Capital, T. A. Lee

Accounting Historians Journal

This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.


Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts Jan 1983

Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates.


Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry Jan 1983

Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry

Accounting Historians Journal

Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …


Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen Jan 1983

Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen

Accounting Historians Journal

The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …


Accounting In The Early Years Of The East India Company, Vahe Baladouni Jan 1983

Accounting In The Early Years Of The East India Company, Vahe Baladouni

Accounting Historians Journal

Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.


Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster Jan 1983

Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster


Washington Report, Vol. 11 No.45, January 3, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 11 No.45, January 3, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.48, January 24, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 11 No.48, January 24, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.49, January 31, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 11 No.49, January 31, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.50, February 7, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 11 No.50, February 7, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.52, February 21, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 11 No.52, February 21, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.1, February 28, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.1, February 28, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.12, May12, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.12, May12, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.13, May 23, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.13, May 23, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.14, May 30, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.14, May 30, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.16, June 13, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.16, June 13, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.19, July 4, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.19, July 4, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.2, March 7, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.2, March 7, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.20, July 11, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.20, July 11, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.21, July 18, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.21, July 18, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.23, August 1, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.23, August 1, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.25, August 15, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.25, August 15, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.26, August 22, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.26, August 22, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.27, August 29, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.27, August 29, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.29, September 12, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.29, September 12, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.3, March 14, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.3, March 14, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.30, September 19, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.30, September 19, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.31, September 26, 1983, American Institute Of Certified Public Accountants. Jan 1983

Washington Report, Vol. 12 No.31, September 26, 1983, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.