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Accounting

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Articles 301 - 330 of 374

Full-Text Articles in Business Law, Public Responsibility, and Ethics

No. 116 1990 November Nov 1990

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

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Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley Oct 1990

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Accounting Faculty Publications

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.

Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …

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No. 115 1990 April Apr 1990

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents

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No. 114 1989 November Nov 1989

No. 114 1989 November

International Journal for Business Education

SIEC Historical Documents

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No. 113 1989 April Apr 1989

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents

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No. 112 1988 November Nov 1988

No. 112 1988 November

International Journal for Business Education

SIEC Historical Documents

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No. 111 1988 April Apr 1988

No. 111 1988 April

International Journal for Business Education

SIEC Historical Documents

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No. 110 November 1987 Nov 1987

No. 110 November 1987

International Journal for Business Education

SIEC Historical Documents

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Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig Sep 1987

Company Resistance To Complex Fasb Statements: The Case Of Sfas 33, Kenneth Yale Rosenzweig

Accounting Faculty Publications

Over the past fifteen years, the Financial Accounting Standards Board (FASB) has issued numerous pronouncements designed to narrow the differences in accounting practice and thereby increase the usefulness of financial statements by making them more comparable among different enterprises. Though questions have often been raised over the years about the complex and prescriptive nature of these pronouncements, Statement of Financial Accounting Standards No. 33, “Financial Reporting and Changing Prices” (SFAS 33), has perhaps been the most controversial. The above statement required subject companies to generate and publish information that was radically different from that produced in accordance with conventional financial …

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No. 109 1987 April Apr 1987

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

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No. 108 1986 November Nov 1986

No. 108 1986 November

International Journal for Business Education

SIEC Historical Documents

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User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti Apr 1986

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Accounting Faculty Publications

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.

The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:

Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

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No. 106 1985 November Nov 1985

No. 106 1985 November

International Journal for Business Education

SIEC Historical Documents

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Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig Apr 1985

Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig

Accounting Faculty Publications

How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.

The controllers were asked about the extent of internal use and …

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No. 104 1984 November Nov 1984

No. 104 1984 November

International Journal for Business Education

SIEC Historical Documents

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No. 103 1984 April Apr 1984

No. 103 1984 April

International Journal for Business Education

SIEC Historical Documents

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Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig Oct 1983

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra P. Agrawal, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working …

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No. 101 1983 April Apr 1983