Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 901 - 930 of 950

Full-Text Articles in Taxation

Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik Mar 1981

Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik

Accounting Historians Notebook

No abstract provided.


President's Message [1981, Vol. 4, No. 1], Richard P. Brief Mar 1981

President's Message [1981, Vol. 4, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Accounting And The Invention Of Writing, Kenneth S. Most Mar 1981

Accounting And The Invention Of Writing, Kenneth S. Most

Accounting Historians Notebook

In Vol. 3, No. 2 The Accounting Historians Notebook (Fall, 1980) Professor Louis Goldberg expressed the wish to know whether the view that accounting antedated writing would now represent a generally accepted attitude among present day archaeologists and prehistorians. An earlier issue of the Notebook mentioned the work of Professor Denise Schmandt-Besserat of the University of Texas at Austin, who has made significant discoveries in this field. (See, for example, "Reckoning before Writing", Archaeology, Vol. 32, No. 3 (1979), pp. 23-31, and "The Earliest Precursor of Writing", Scientific American, Vol. 238, No. 6, (June 1968).


Accounting History As A Worthwhile Study, William T. Baxter Mar 1981

Accounting History As A Worthwhile Study, William T. Baxter

Accounting Historians Notebook

The following article is a transcription of Professor Baxter's comments at the banquet at the Third International Congress of Accounting Historians held in August, 1980.


Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians Mar 1981

Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians

Accounting Historians Notebook

A $2,000 contribution by Professor Osamu Kojima will initiate an Academy Research and Publication Endowment Fund. Professor Kojima, a Trustee of The Academy and former Hourglass Award winner, is an eminent accounting history scholar and has made this gift to commemorate his retirement, on March 31, 1981, from Kwansei Gakuin University, Nishinomiya, Japan.


Poetry From Peele; Academy Thanks Donors, James Peele Mar 1981

Poetry From Peele; Academy Thanks Donors, James Peele

Accounting Historians Notebook

No abstract provided.


Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians Mar 1981

Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Odyssey, B. G. Harrison Mar 1981

Accounting Odyssey, B. G. Harrison

Accounting Historians Notebook

In the fall 1980 edition of the Accounting Historians Notebook, Professor Louis Goldberg gave an affirmative answer to the question "Did Accounting Antedate Writing?" which had been raised in the Spring issue. He cited the work of Professor V. Gordon Childe to show that the original need for accounting records led to the invention of the earliest system of writing. May I suggest that there is a sequel to this already remarkable discovery, for it appears that accounting also contributed significantly to the development of more sophisticated systems of writing similar to those in use today.


Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue] Mar 1981

Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner Mar 1981

Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner

Accounting Historians Notebook

This short human interest item appeared in The Three Banks Review (Edinburgh, Scotland) for December, 1979, in an article by R. N. Forbes, entitled ((The Poetry of Banking." It concerns a poet-banker named Robert W. Service (1874-1958), who joined the staff of the Commercial Bank of Scotland at the age of 14, in the year 1889 (salary 20 pounds per year: about $96 U.S.). He was soon placed in charge of the office stamp fund: a variety of petty cash. As explained by Mr. Forbes (pages 58-59).


Availability Of Intenational Congress Papers, Academy Of Accounting Historians Oct 1980

Availability Of Intenational Congress Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Third International Congress Great Success; History In Print [1980, Vol. 3, No. 2]; Videotapes Of Famous Accountants; Ideas From The Archives Committee, Richard G.J. Vangermeersch Oct 1980

Third International Congress Great Success; History In Print [1980, Vol. 3, No. 2]; Videotapes Of Famous Accountants; Ideas From The Archives Committee, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Report On Basic Historical Method, Academy Of Accounting Historians Research Committee Oct 1980

Report On Basic Historical Method, Academy Of Accounting Historians Research Committee

Accounting Historians Notebook

The purpose of this report is to provide guidance to researchers in accounting history who may not be familiar with some of the research methods used by historians. This report concentrates on some basic concepts in historical methodology; a second report will focus on other techniques and specific areas of study. The material presented here is not new, but it is hoped that a concise summary of basic ideas will be helpful to accountants who may not have the time to delve into the various works available on historical methodology.


Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue] Oct 1980

Accounting Historians Notebook, 1980, Vol. 3, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


More On The Question Of Whether Accounting Antedated Writing, Louis Goldberg Oct 1980

More On The Question Of Whether Accounting Antedated Writing, Louis Goldberg

Accounting Historians Notebook

Among the many interesting items that appear in The Accounting Historians Notebook, the question in the Spring issue, Did Accounting Antedate Writing? was of particular interest to me.


Horace Givens Wins Rare Book Award, Academy Of Accounting Historians Oct 1980

Horace Givens Wins Rare Book Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Highlights Of The 1980 Annual Meeting; Hourglass Award Won By Previts And Merino, Academy Of Accounting Historians Oct 1980

Highlights Of The 1980 Annual Meeting; Hourglass Award Won By Previts And Merino, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


President's Message [1980, Vol. 3, No. 2]; Call For Committee Members, Richard P. Brief Oct 1980

President's Message [1980, Vol. 3, No. 2]; Call For Committee Members, Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Income Tax In The United States Prior To The Sixteenth Amendment, William D. Wallace Oct 1980

Income Tax In The United States Prior To The Sixteenth Amendment, William D. Wallace

Accounting Historians Notebook

The issue of taxation has been the subject of debate since the establishment of the thirteen colonies. Citizens have consistently disapproved of being taxed (once to the extent of going to war about taxation, among other issues). To be taxed was viewed as being forced to give up a portion of the taxpayer's wealth. However, the philosophy stated by Justice Oliver Wendell Holmes, Jr. ("Taxes are the price we pay for civilization.") prevailed with the enactment of the Sixteenth Amendment in 1913.


Dr. Newlove And The Washington School Of Accountancy, Hans Johnson Mar 1980

Dr. Newlove And The Washington School Of Accountancy, Hans Johnson

Accounting Historians Notebook

What follows is a brief story of one such "night school." The Washington School of Accountancy, located in Washington, D.C. and affiliated with the Y.M.C.A., was in its heyday during the period 1919 to 1923. Prominent in its success was Dr. G. H. Newlove who was its Dean. The material for this story comes from a review of the School's Catalogs and from the recollections of Dr. G. H. Newlove himself.


Profile: William Holmes; William Holmes, Anthony T. Krzystofik Mar 1980

Profile: William Holmes; William Holmes, Anthony T. Krzystofik

Accounting Historians Notebook

In May of 1979 William Holmes, a member of the Academy and member of the editorial board of the Accounting Historians Journal, passed away in Hingham, Massachusetts. The expression that one is "a gentleman and a scholar" is often loosely used and so that its appropriate significance is lost. However, in the case of William Holmes the expression is not only appropriate, but most deserving.


History Sessions At Regional Meetings, Academy Of Accounting Historians Mar 1980

History Sessions At Regional Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Did Accounting Antedate Writing?, Academy Of Accounting Historians Mar 1980

Did Accounting Antedate Writing?, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians Mar 1980

History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians Mar 1980

Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians Mar 1980

Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians Mar 1980

History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner Mar 1980

Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner

Accounting Historians Notebook

The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …


Message From The President [1980, Vol. 3, No. 1], Richard P. Brief Mar 1980

Message From The President [1980, Vol. 3, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring) Mar 1980

Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians