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Articles 9721 - 9750 of 40108

Full-Text Articles in Accounting

Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman Jan 2009

Accountants' Responsibility For The Information They Report: An Historical Case Study Of Financial Information, Ellen J. Lippman

Accounting Historians Journal

This paper describes an instructional case that uses historical documentation to enable the reader to consider his/her own responsibility for the preparation and reporting of information. In this case, the reader is provided a summarized income statement. Then, as detailed information about the financial statement is introduced, the reader is asked to consider the ethics of preparing and using the statement. The financial statement represents a projected income statement for a Holocaust camp prisoner during World War II. The statement includes anticipated revenue from the selling of body parts upon the prisoner's death, estimated as nine months from the time …

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Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 2]; Statement Of Policy [2009, Vol. 36, No. 2]; Guide For Manuscript Submission [2009, Vol. 36, No. 2];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians Jan 2009

Accounting History: Call For Papers, The Sixth Accounting History International Conference: Accounting And The State, Wellington, New Zealand, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee Jan 2009

Outliers In The Professional Project Of Victorian Public Accountancy: David Souter Robertson, Chartered Accountant, T. A. Lee

Accounting Historians Journal

The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects of their lives. Set in the …

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22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2009

22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University 6-7 September 2010: Announcement Of Conference And Call For Papers, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

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20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano Jan 2009

20th Century Publications On Cost Accounting By Spanish Authors Previous To The Standardization Act (1900-1978), Daniel Carrasco Diaz, Esteban Hernandez Esteve, Maria Jesus Morales Caparros, Daniel Sanchez Toledano

Accounting Historians Journal

This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951-1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic …

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Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue] Jan 2009

Accounting Historians Journal, 2009, Vol. 36, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants Jan 2009

Cpa Expert 2009 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Cpa Client Bulletin, January 2009, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2009

In Our Opinion… , April 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney Jan 2009

Using Peer Grading And Proofreading To Ratchet Student Expectations In Preparing Accounting Cases, Laura R. Ingraham, B. A. Chaney

Faculty Publications

Accounting educators struggle with ways to incorporate the development of critical thinking and communication skills into the curriculum. Case analysis is one tool for developing these skills. We examine whether students’ case analysis scores improve as a result of participation in peer grading and peer review. We find that students improve their ability to perform case analyses after both evaluating and being evaluated by student peers. Students initially experience an Expectation Ratcheting learning effect after evaluating the case of a peer. Subsequently, students experience an Enhanced Feedback learning effect from the comments and suggestions made by the peers who evaluated …

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Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen Jan 2009

Calls For Accountability: Will It Help The Overall Incentives Process?, Annette M. Nellen

Faculty Publications

No abstract provided.

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The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen Jan 2009

The 50th Anniversary Of Stopgap Legislation, Annette M. Nellen

Faculty Publications

No abstract provided.

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Financial Management To Support Sustainability, Doug Cerf, Arline Savage Jan 2009

Financial Management To Support Sustainability, Doug Cerf, Arline Savage

Accounting

No abstract provided.

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An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault Jan 2009

An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault

Accounting Faculty Research

his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …

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Making Accounting Historians, Jayne Bisman Jan 2009

Making Accounting Historians, Jayne Bisman

Accounting Historians Journal

This paper addresses the question of how accounting educators can make accounting historians or, more precisely, how educators can assist in fostering the development of historically aware accounting academics and practitioners. Various approaches to accounting history education are outlined, situated within the context of efforts to boost the membership of the community of accounting history scholars, redress deficiencies in accounting education, and engender the development of competent and broadly educated practicing professionals. The contributions and benefits of incorporating accounting history into accounting programs are overviewed, including an outline of past and contemporary examples of applications of accounting history in educational …

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21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales Jan 2009

21st Annual Conference On Accounting, Business And Finance History At Caridff University, 14-15 September 2009: Announce Of Conference, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

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Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman Jan 2009

Corporate Governance In The 19th Century: Evidence From The Chesapeake And Ohio Canal Company, Robert W. Russ, Gary John Previts, Edward N. Coffman

Accounting Historians Journal

Presenting evidence from a 19th century corporation, the Chesapeake and Ohio Canal Company (C&O), the paper shows that issues of corporate governance have existed since the first corporations were established in the U.S. The C&O used a stockholder review committee to review the annual report of the president and directors. The paper shows how the C&O stockholders used this committee to supplement the corporate governance structure. The corporate governance structure of the C&O is also viewed from a theoretical structure as espoused by Hart [1995].

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Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Interim Financial Information; Statement On Auditing Standards, 116, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Compliance Audits; Statement On Auditing Standards, 117, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2009

In Our Opinion… , August 2009, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi Jan 2009

Auditor's Independence: An Analysis Of Montgomery's Auditing Textbooks In The 20th Century, Hossein Nouri, Danielle Lombardi

Accounting Historians Journal

This paper presents the progress of auditor independence from a textbook perspective during the 20th century and into the present. It analyzes the multiple editions of Auditing Theory and Practice by Robert Montgomery. The lengthy time span of these editions is divided into several shorter periods based on major changes and developments in auditor independence. Finally, the paper uses several criteria related to auditor independence to review how the Montgomery text covered these changes and developments.

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Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2009

2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2008 Manuscript awards.

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In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher Jan 2009

In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher

Accounting Historians Journal

David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.

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Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik Jan 2009

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik

Accounting Historians Journal

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …

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Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers Jan 2009

Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers

Accounting Historians Journal

The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.

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