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Big Contest Number Three, Academy Of Accounting Historians Oct 1983

Big Contest Number Three, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians Oct 1983

T. Coleman Andrews Dies; Who Is Going To Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Comments On Leinicke-Flesher Survey, James W. Jones Oct 1983

Comments On Leinicke-Flesher Survey, James W. Jones

Accounting Historians Notebook

It seems to me that "contributions to accounting" have been influenced markedly by eras and events, not as much as persons who have perhaps risen to the occasions. Some of these have caused differences of opinion as to treatment of capital, assets, costs, etc. Therefore, I have written a few lines on several topics slected at random from personal experience and education.


Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher Oct 1983

Leading Contributors To Accountancy, Linda M. Leinicke, Dale L. Flesher

Accounting Historians Notebook

Doctoral candidates at many schools are expected to be familiar with the individuals who have made a significant contribution to the field of accounting. This awareness and appreciation of individuals who have contributed to accounting is considered to be basic knowledge which any candidate for a Ph.D. in Accountancy should possess. However, when considering individuals who have helped to advance the profession of accountancy many names come to mind, names such as Luca Pacioli, Robert Sprousc, Maurice Moonitz, William Paton, A. C. Littleton, Edgar Edwards, Philip Bell, Robert Anthony, George May, Carman Blough, John Burton, Francis Wheat, and Robert Trueblood, …


Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson Oct 1983

Message From The President [1983, Vol. 6, No. 2], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


Hourglass Award Won By Richard Brief, Academy Of Accounting Historians Oct 1983

Hourglass Award Won By Richard Brief, Academy Of Accounting Historians

Accounting Historians Notebook

Richard P. Brief, a professor at New York University, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


Unusual Audit Reports, Tonya K. Flesher Mar 1983

Unusual Audit Reports, Tonya K. Flesher

Accounting Historians Notebook

How many modern-clay auditors would be willing to sign these audit reports?


Accounting Historians Journal: Statistics Relating To Manuscripts Submitted During The Period January 1, 1981 - December 21, 1981, Academy Of Accounting Historians Mar 1983

Accounting Historians Journal: Statistics Relating To Manuscripts Submitted During The Period January 1, 1981 - December 21, 1981, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1983, Vol. 6, No. 1 (Spring) [Whole Issue] Mar 1983

Accounting Historians Notebook, 1983, Vol. 6, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


History Of Auditors' Independence In The U.S., Edward Wayne Younkins Mar 1983

History Of Auditors' Independence In The U.S., Edward Wayne Younkins

Accounting Historians Notebook

Independence has long been a fundamental concept to the attest function of the accounting profession. Independence provides the profession with a philosophical and historical foundation. At one time independence was assumed to mean integrity, honesty, and objectivity. Another interpretation has referred to freedom from the control of those whose records are being reviewed. Independence has also been characterized as a state of mind and a matter of character.


Five-Foot Accounting Shelf, Elliott L. Slocum, Alfred Robert Roberts Mar 1983

Five-Foot Accounting Shelf, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

Early pioneers of the accounting profession devoted much of their energy toward two goals: legal recognition as a profession and a professional education for its members. During the first twenty years of this century, significant progress was made in achieving legal recognition, but the question of professional education continued to be a perplexing problem. The question continued to be posed: What knowledge is needed to prepare a person to enter the profession of accountancy? This paper is a review of some early efforts to answer the question and one effort in particular: the five-foot accounting shelf.


Accounting History Research Center, Norman X. Dressel Mar 1983

Accounting History Research Center, Norman X. Dressel

Accounting Historians Notebook

During the 1981 business meeting of The Academy held in Chicago, Gary Previts outlined a proposal for obtaining a permanent facility that could serve as a center for research in accounting history. There was general agreement that such a facility would be desirable.


Big Contest Number Two, Academy Of Accounting Historians Mar 1983

Big Contest Number Two, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts Mar 1983

Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher Mar 1983

Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher

Accounting Historians Notebook

Dr. S. Paul Garner, a life member of the Academy of Accounting Historians, has a hobby that most people only dream about: traveling to accounting-related meetings throughout the world. At the age of 71, Paul is nowhere near ending his travels. This year he plans to visit Brazil, Chile and Peru. In fact, if accounting history is being discussed at a meeting anywhere in the world, Dr. Garner will probably be in attendance.


Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson Mar 1983

Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians Mar 1983

History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Life Members, Academy Of Accounting Historians Mar 1983

Academy Life Members, Academy Of Accounting Historians

Accounting Historians Notebook

The by-laws of The Academy permit two classes of membership: regular and life. They stipulate that "Scholars of distinction in accounting history may be designated life members. Selection of such members shall be made by a committee of members and Trustees appointed by the President of The Academy and its recommendations shall be subject to approval by the Board of Trustees.


Critique On Washington School Of Accountancy, James W. Jones Mar 1983

Critique On Washington School Of Accountancy, James W. Jones

Accounting Historians Notebook

As historians we should be aware of theories, ideas, experiments, and applications and should seek out and record matters pertaining to the profession of accountancy. There were many, many schools, academies, institutes and colleges which were teaching bookkeeping and accounting decades before the Washington School of Accountancy. This article will endeavor to touch the tip of the iceberg.


American Archivist - A Review Article, Dale L. Flesher Mar 1983

American Archivist - A Review Article, Dale L. Flesher

Accounting Historians Notebook

The Summer, 1982, issue of The American Archivist magazine was a special issue devoted to business archives. Because of the importance of business archives to accounting historians, we thought it would be informative to review the articles which appeared in that special issue. Accounting historians may want to inform the archivists with whom they are familiar about the importance of this special issue.


Philosophy Of Accounting Historical Research, Ernest Stevelinck Oct 1982

Philosophy Of Accounting Historical Research, Ernest Stevelinck

Accounting Historians Notebook

The generalized study of accounting history is of recent origin. We have hardly made a beginning in interpreting the history of accounting and it is time that a broader synthesis be attempted. Many accounting professionals, preoccupied with fiscal and judicial questions, still consider accounting history as unimportant, helpful only to occupy the leisure time of professors and retired businessmen. It is necessary to convince these critics that they are wrong and that a philosophical approach to accounting history is not only possible but desirable. The philosophy of accounting history is, in fact, the logical extension of accounting history.


History In Print [1982, Vol. 5, No. 2], Academy Of Accounting Historians Oct 1982

History In Print [1982, Vol. 5, No. 2], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Five Year Index To The Accounting Historians Notebook, Academy Of Accounting Historians Oct 1982

Five Year Index To The Accounting Historians Notebook, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Hourglass Award Won By Williard Stone, Academy Of Accounting Historians Oct 1982

Hourglass Award Won By Williard Stone, Academy Of Accounting Historians

Accounting Historians Notebook

Williard Stone, retired professor at the University of Florida, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting.


Functional Fixation As Observed By George O. May, Robert Bloom Oct 1982

Functional Fixation As Observed By George O. May, Robert Bloom

Accounting Historians Notebook

Functional fixation is a behavioral decision hypothesis, reflecting a rigid notion of something: such as attaching economic substance to accounting figures that are really irrelevant in decision making.


Fifth International Congress Of Accountants -- 1938, James W. Jones Oct 1982

Fifth International Congress Of Accountants -- 1938, James W. Jones

Accounting Historians Notebook

Jimmy Jones is the proud owner of the four-volume set of Proceedings from the 1938 International Congress of Accountants held in Berlin. Since these volumes are so rare, it was felt describing their contents would be worthwhile. Jimmy obtained his volumes from a German acquaintance who discovered the Proceedings in a German used-book store.


Big Contest, Academy Of Accounting Historians Oct 1982

Big Contest, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [1982, Vol. 5, No. 2], H. Thomas Johnson Oct 1982

Message From The President [1982, Vol. 5, No. 2], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


Japanese Accounting History Association, Academy Of Accounting Historians Oct 1982

Japanese Accounting History Association, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Calendar Review: 1982-83, Dale L. Flesher, Robert Terry Oct 1982

Calendar Review: 1982-83, Dale L. Flesher, Robert Terry

Accounting Historians Notebook

No abstract provided.