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Full-Text Articles in Accounting

New Tax Benefit—Individual Retirement Plans Under The ’74 Act, Robert L. Fischer, Marc H. Berger Nov 2025

New Tax Benefit—Individual Retirement Plans Under The ’74 Act, Robert L. Fischer, Marc H. Berger

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Nov 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker Nov 2025

Taxpayer Privacy Vs. Freedom Of Information: Proposals To Amend Sec. 6103, Meade Whitaker

Tax Adviser

No abstract provided.


Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D. Nov 2025

Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.

International Journal of Applied Management and Technology

Ineffective leadership characteristics hinder employee engagement in the financial industry, leading to negative organizational outcomes. The purpose of this quantitative, correlational, cross-sectional study was to examine the relationship between servant leaders’ humility, active listening, and trust-building and employee engagement in U.S. private financial organizations. The servant leadership theory of serving followers and the social exchange theory of reciprocity grounded this study. Using simple random sampling, the participants comprised190 employees from private financial organizations in the United States. They completed the Servant Leadership Scale-7; Servant Leadership Assessment Instrument factors 6 and 7; the hearing, understanding, remembering, interpreting, evaluating, and responding (HURIER) …


Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani Nov 2025

Social Media Marketing And Business Performance Of Small And Medium Fashion Enterprises In Tanzania: The Moderating Role Of Social Media Strategic Capabilities, Pamela Kishimbo, Juma James Masele, Dev Jani

Business Management Review

This study examines the influence of social media marketing (SMM) on the business performance of small and medium fashion enterprises (SMFEs) in Tanzania, with social media strategic capabilities (SMSCs) as a moderating variable in this relationship. The study is grounded in the Uses and Gratification Theory (UGT) and Resource-Based View (RBV). The study used a cross-sectional survey design, collecting data from 397 SMFEs through structured questionnaires. Data were analysed using descriptive statistics and structural equation modelling (SEM). The findings revealed a significant positive relationship between SMM and the business performance of SMFEs in Tanzania. Furthermore, the findings show that SMSCs …


The Tax Adviser, Volume 6, Number 3, March 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 3, March 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended February 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended February 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended February 1975, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended February 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin Nov 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin

Tax Adviser

No abstract provided.


Washington Report: Irs Disclosure Policies And Practices, Joel M. Forster Nov 2025

Washington Report: Irs Disclosure Policies And Practices, Joel M. Forster

Tax Adviser

No abstract provided.


Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part Ii), R. Michael Sanchez, Douglas M. Cain, James Wood Nov 2025

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part Ii), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.


Tax Clinic, William J. Schwanbeck Nov 2025

Tax Clinic, William J. Schwanbeck

Tax Adviser

No abstract provided.


Discharge Of Partnership Indebtedness: Stackhouse Muddies The Water, Michael L. Moore, Kenneth Heller Nov 2025

Discharge Of Partnership Indebtedness: Stackhouse Muddies The Water, Michael L. Moore, Kenneth Heller

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 2, February 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 2, February 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended January 1975, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Sec. 351 - Problems, Planning, And Procedures, Frank M. Burke Jr. Nov 2025

Sec. 351 - Problems, Planning, And Procedures, Frank M. Burke Jr.

Tax Adviser

No abstract provided.


Foreign Investment Study Act Of 1974: Reporting Requirements, Daniel F. Lundy Nov 2025

Foreign Investment Study Act Of 1974: Reporting Requirements, Daniel F. Lundy

Tax Adviser

No abstract provided.


Washington Report: 1974 Legislative Wrap-Up, Joel M. Forster Nov 2025

Washington Report: 1974 Legislative Wrap-Up, Joel M. Forster

Tax Adviser

No abstract provided.


Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood Nov 2025

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.


Tax Clinic, Barry Schwartz Nov 2025

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.


Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro Nov 2025

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 6, Number 1, January 1975, American Institute Of Certified Public Accountants Nov 2025

The Tax Adviser, Volume 6, Number 1, January 1975, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants Nov 2025

Author Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants Nov 2025

Subject Index, 12 Months Ended December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Nov 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Professions At Work: Captaxation Of Capital Gains, Joel M. Forster Nov 2025

Professions At Work: Captaxation Of Capital Gains, Joel M. Forster

Tax Adviser

No abstract provided.


Effect Of Financial Reporting And Disclosure Requirements On Lifo Elections, Kenneth G. Humer Nov 2025

Effect Of Financial Reporting And Disclosure Requirements On Lifo Elections, Kenneth G. Humer

Tax Adviser

No abstract provided.


Tax Clinic, William T. Diss Nov 2025

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.