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Message From The President [1987, Vol. 10, No. 1], Richard G.J. Vangermeersch Mar 1987

Message From The President [1987, Vol. 10, No. 1], Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Columbian Accounting; Pacioli Print Used In Advertising; History Session At Seaa Meeting, Academy Of Accounting Historians Mar 1987

Columbian Accounting; Pacioli Print Used In Advertising; History Session At Seaa Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounts Of The Commissioners Of The Continental Congress, Robert H. Carstens, Dale L. Flesher Mar 1987

Accounts Of The Commissioners Of The Continental Congress, Robert H. Carstens, Dale L. Flesher

Accounting Historians Notebook

The material being examined in this paper consists of certain accounting records: the Household accounts of Benjamin Franklin and John Adams at Passy, for the period from 9 April to 24 August 1778, in English, and the accounts of the Commissioners (Franklin, Adams, and Lee) with the Swiss banker Ferdinand Grand of Paris, from 30 March to 12 November 1778, in French, along with some of the letters written by and received by John Adams during this same period. These documents are now available to scholars in the recently published Papers of John Adams. It should be noted that larger …


Accounting Historians Notebook, 1987, Vol. 10, No. 1 (Spring) [Whole Issue] Mar 1987

Accounting Historians Notebook, 1987, Vol. 10, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History In Print [1987, Vol. 10, No. 1], Academy Of Accounting Historians Mar 1987

History In Print [1987, Vol. 10, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield Oct 1986

Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians Oct 1986

Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians Oct 1986

Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians

Accounting Historians Notebook

Leonard Spacek, a retired partner with Arthur Andersen & Co., is this year's recipient of the prestigious Hourglass Award for his book and videotape entitled The Growth of Arthur Andersen & Co., 1928-1973, an Oral History. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


Statement Of My Hopes For 1987, Richard G.J. Vangermeersch Oct 1986

Statement Of My Hopes For 1987, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts Oct 1986

Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck Oct 1986

Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck

Accounting Historians Notebook

To return to the article by Previts and Garner, I want to demystify the "mysterious contributor", Albert Dupont. His father, Louis Dupont, was a wholesaler in textiles. Louis was born in the "Pays d'Auge en Calvados" but he left his native countryside when he was 20 years old, for Rouen, capital of linen. Later he moved to Paris where, in 1850, he founded his own commercial house. In 1857, Louis Dupont married Miss Chocquet, the daughter of Alphonse Chocquet, director at the "Poste de la Seine", whose father had been himself chief of the "Service des Postes pour l'Etranger" during …


Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians Oct 1986

Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker Oct 1986

Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker

Accounting Historians Notebook

I have pleasure in presenting this report on the committee's activities for the year ended August 1986. The development of a comprehensive bibliography of historical research methodology sources continues on schedule.


Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester Oct 1986

Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester

Accounting Historians Notebook

May I use your hospitable columns to try to amend an injustice, and to encourage your readers to look wide for precedent in their researches? The problem arose through the editing of my Academy Working Paper No. 64. The replacement of the entire Preface by an Abstract had consequences which may be judged as readers of the Working Paper were given no clues as to the scholarly and collaborative French tradition which I tried to translate for them rather than to report new research by myself.


History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians Oct 1986

History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts Oct 1986

Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Tournament Of Roses Parade, Academy Of Accounting Historians Oct 1986

Tournament Of Roses Parade, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting 101 Four Thousand Years Ago, Orville R. Keister Oct 1986

Accounting 101 Four Thousand Years Ago, Orville R. Keister

Accounting Historians Notebook

Many accounting teachers may be surprised to learn, however, that the roots of our profession go back much farther than that: at least to the training of young scribes in Mesopotamia over 4,000 years ago when Abraham was alive and the great king Hammurabi ruled the land.


New Journal Editorial Policy, Gary John Previts Oct 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

The editors of the Accounting Historians Journal announce the initiation of a submissions fee for articles submitted on January 1, 1987 and after. The fee structure is $25 for non members and that $25 amount can be applied against a full years dues for an academic member: submission fee is $15 for current members of the Academy for each submission. In addition the editorial team has indicated their continuing interest in the quality of research which appears in the Journal. In its work with the review board the team is emphasizing certain aspects of each manuscript submitted to be sure …


History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians Oct 1986

History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue] Oct 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Opportunity Costs In The Accounts, Michael D. Akers Oct 1986

Opportunity Costs In The Accounts, Michael D. Akers

Accounting Historians Notebook

Opportunity costs are addressed in considerable detail in accounting and economic literature and are commonly defined as the rate of return or potential benefits that could be realized from the best forgone alternative investments. Accountants recognize the existence of opportunity costs but do not record such costs in the accounting records because an outlay cost has not been incurred. Outlay costs are defined as past, present or future cash outflows. Economists, however, do not differentiate between opportunity costs and outlay costs. The difference in treatment of opportunity costs and the importance of such costs is evidenced by the following comments …


Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker Mar 1986

Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker

Accounting Historians Notebook

Henry Fayol (1841-1925) was a leading administrator in the French mining and metallurgy industry. After studying at the Lycee at Lyons and the Ecole Nationale Des Mines de Saint Etienne, he was appointed engineer of the Commentry pits of the S.A. Commentry-Fourchambault combine in 1860. By 1888 he had risen to the managing directorship of that company, retiring as chief executive in 1918 but remaining as a director. During his lifetime he was awarded a number of prizes and honors.1 In 1916 he published his now famous Administration Industrielle et Generale-Prevoyance, Organisation, Commandement, Coordination, Controle, in the Bulletin de la …


History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians Mar 1986

History In Print [1986, Vol. 9, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Federal Funding Possibilities For Accounting History Research, Robert M. Kozub Mar 1986

Federal Funding Possibilities For Accounting History Research, Robert M. Kozub

Accounting Historians Notebook

The Travel to Collections Program was designed to enable American scholars to travel to the research collections of libraries, archives, museums, or other repositories to consult research materials of fundamental importance for the progress of the scholar's work. The grant program is intended to assist individual scholars defraying the costs associated with a research trip to those collections within North America or Western Europe. Preference is given to those scholars who have no other source of funding for the research trip proposed. The amount of the award is limited to $500 and only research trips whose costs exceed that amount …


Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield Mar 1986

Message From The President [1986, Vol. 9, No. 1], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


New Journal Editorial Policy, Gary John Previts Mar 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

No abstract provided.


Management Accounting History Seminar, Academy Of Accounting Historians Mar 1986

Management Accounting History Seminar, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Guess Who Contest Number Seven, Academy Of Accounting Historians Mar 1986

Guess Who Contest Number Seven, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue] Mar 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians