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1979

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Full-Text Articles in Taxation

Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry Jan 1979

Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and American Economic Development, 1870- 1900 by Helen Hill Updike; An Investigation of Federal Farm Income Taxation: Its Development with Attention to Congressional Intent and its Effects on the Georgia Egg Industry by Michael Lynn Holland; The Impact of the Tax Reform Act of 1969 Upon Charitable Contributions of Ordinary Income Property by John Martin Strefeler; Evolution of Financial Audit Criteria with Emphasis on Selected Legal …


Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue] Jan 1979

Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke Jan 1979

Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke

Accounting Historians Journal

This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a "necessary" technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.


On The Life Of Luca Pacioli, Akira Nakanishi Jan 1979

On The Life Of Luca Pacioli, Akira Nakanishi

Accounting Historians Journal

Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.


Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik Jan 1979

Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli; Heinrich Sieveking, Die Casa di S. Giorgio: Genueser Finanzwesen mit besonderer Beruecksichtigung der Casa di S. Giorgio, II Reviewed by Norlin G. Rueschhoff; Emanuel Benjamin Ocran, Jr., Transportation Costs and Costing 1917-1973: A Select Annotated Chronological Bibliography Reviewed by David B. Vellenga; James Don Edwards, History of Public Accounting in the United States Reviewed by Frederic M. Stiner, Jr.; Geo [rge] Soule's …


Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], Author Unknown Jan 1979

Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), A History of Accounting in America, Working Paper Series, and table of contents for The Accounting Review, April 1980 and Accounting and Business Research, summer 1979. Also included are an announcement of theThird International Congress of Accounting Historians, notable contributions to accounting literature award, Application for membership and Guide for submitting manuscripts.


Washington Report, Vol. 8 No.29, September 17, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.29, September 17, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


People In Dh&S: Richard D. Skelly, Anonymous Jan 1979

People In Dh&S: Richard D. Skelly, Anonymous

Haskins and Sells Publications

No abstract provided.


Successful Candidates In The Cpa Examination, May 1978, Anonymous Jan 1979

Successful Candidates In The Cpa Examination, May 1978, Anonymous

Haskins and Sells Publications

No abstract provided.


Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed Jan 1979

Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.51, February 12, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 7 No.51, February 12, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.39, November 26, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.39, November 26, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Employee Meals: The Most For You — The Least For The Irs, Betty Borrett Jan 1979

Employee Meals: The Most For You — The Least For The Irs, Betty Borrett

Woman C.P.A.

No abstract provided.


Washington Report, Vol. 8 No.23, August 6, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.23, August 6, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.37, November 12, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.37, November 12, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.41, December 10, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.41, December 10, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


1870 Corporate Audit Committee, Thomas E. Mckee Jan 1979

1870 Corporate Audit Committee, Thomas E. Mckee

Accounting Historians Journal

Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and auditors are facing criticism and increased litigation due to corporate failures and disclosures of illegal or questionable payments. This article examines the workings of a corporate audit committee that operated in the mid-nineteenth century. The committee functioned as auditor for the company since there was no established public accounting profession in the U.S. at that time. They disentangled the financial affairs of the company and …


Washington Report, Vol. 8 No.4, March 26, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.4, March 26, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.18, July 2, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.18, July 2, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.17, June 25, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.17, June 25, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Twenty-Seventh Supplement, January-December 1978, Volume 2: M-Z, American Institute Of Certified Public Accountants, Jane Kubat Jan 1979

Accountants' Index. Twenty-Seventh Supplement, January-December 1978, Volume 2: M-Z, American Institute Of Certified Public Accountants, Jane Kubat

Accountants' Index

No abstract provided.


Washington Report, Vol. 8 No.20, July 16, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.20, July 16, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.10, May 7, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.10, May 7, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.26, August 27, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.26, August 27, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.31, October 1, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.31, October 1, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.40, December 3, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.40, December 3, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.49, January 29, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 7 No.49, January 29, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.47, January 15, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 7 No.47, January 15, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.11, May 14, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.11, May 14, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.16, June 18, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.16, June 18, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.