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- Accounting -- Law and Legislation -- Periodicals (50)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
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- Etc (7)
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- 1841-1925; Production control -- History (2)
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- Newsletters (89)
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Articles 61 - 90 of 257
Full-Text Articles in Taxation
Washington Report, Vol. 15 No.22, July 28, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.22, July 28, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.24, August 11, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.24, August 11, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis
Accounting Measurement And Capacity Limits Of Technological Devices, Harry Zvi Davis
Accounting Historians Journal
In this paper the capacity limits of technological devices used in ancient Egypt are used to explain the Biblical phrase that in accounting for grain the Egyptians ran out of numbers.
Accountant In The Bolivian Jungle, John Freear
Accountant In The Bolivian Jungle, John Freear
Accounting Historians Journal
In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's professionalism was offended by the condition of the plantation's accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit …
Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni
Financial Reporting In The Early Years Of The East India Company, Vahe Baladouni
Accounting Historians Journal
The first archival period (1600-1663) of the (English) East India Company is marked by an absence of accounting materials. A small number of financial statements have escaped peril, however, and found their way to the India Office Library and Records in London. Of these, two are of singular interest. Along with related Company minutes, these statements are analyzed and interpreted in this paper. They shed some light on the reporting practices and concepts of the early years of the incorporated joint-stock company.
Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy
Chronology Of The Development Of Corporate Financial Reporting In Canada: 1850 To 1983, George J. Murphy
Accounting Historians Journal
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been not unexpectedly the traditions of English Company law and the close professional, institutional and economic relationships …
Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal
Use Of Interest As An Element Of Cost In Germany In The 16th And 17th Centuries, Nasuhi Bursal
Accounting Historians Journal
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino
Book Reviews [1986, Vol. 13, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by Edward N. Coffman; Richard P. Brief, ed. Dicksees Contribution to Accounting Theory Reviewed by Walker Fesmire; Leslie G. Campbell, International Auditing: A Comparative Survey of Professional Requirements in Australia, Canada, France, West Germany, Japan, the Netherlands, the UK and the USA. Reviewed by O. Ronald Gray; Sir Hugh Cooke. A Summary of the Principal Legal Decisions Affecting Auditors Reviewed by Raymond T. …
Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry
Doctoral Research [1986, Vol. 13, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Accounting for Inflation: German Theory of the 1920s by Oliver Finley Graves; The Evolution of French Accounting Thought As Reflected By The Successive Uniform Systems (Plans Comptables Generaux by Anne Fortin); The Accounting Professions Specifications of Procedures and Actions Following Initiations of Selected Legal Actions Involving Allegations of Illegal Or Improper Management Acts: 1939-1978 by Robert M. Bracken; Economy and Society in Brescia During The Venetian Domination, 1426-1645 by Joanne Marie Ferraro; Poverty in Three English Towns, 1560-1640; A Comparative Approach by Thorold John Tronrud; Taylorism in France, 1904-1920: The Impact of Scientific Management On Factory Relations …
Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue]
Accounting Historians Journal, 1986, Vol. 13, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Auto Expense Deduction Of Employees: Under The Deficit Reduction Act Of 1984, Cherie J. O'Neil, Ramesh Narasimhan
Auto Expense Deduction Of Employees: Under The Deficit Reduction Act Of 1984, Cherie J. O'Neil, Ramesh Narasimhan
Woman C.P.A.
No abstract provided.
Editorial, Kenneth S. Most
Editorial, Kenneth S. Most
Accounting Historians Journal
We have clear evidence that interest in accounting history is growing, that more good articles are being submitted than ever before, and that subscribers are getting exceptional value for money. May this happy state of affairs continue.
Inception And Evolution Of Financial Reporting In The Protestant Episcopal Church In The United States Of America, G. A. Swanson, John Consul Gardner
Inception And Evolution Of Financial Reporting In The Protestant Episcopal Church In The United States Of America, G. A. Swanson, John Consul Gardner
Accounting Historians Journal
This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.
Accounting For Gold And Sliver Mines: The Development Of Cost Accounting, Glenn Vent
Accounting For Gold And Sliver Mines: The Development Of Cost Accounting, Glenn Vent
Accounting Historians Journal
This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.
Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck
Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck
Accounting Historians Journal
This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships …
Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills
Financial Reporting And Stewardship Accounting In Sixteenth-Century Spain, Patti A. Mills
Accounting Historians Journal
This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell
Monetary System, Taxation, And Publicans In The Time Of Christ, Alan D. Campbell
Accounting Historians Journal
The Jews used bars and rings of gold and silver as money prior to using coins. Syrian, Roman, and Jewish coins were used during the time of Christ. The Roman Government imposed a tremendous tax burden upon its subjects. The people of Israel also had to pay a tax to the temple. Publicans, or tax collectors, were well known for their corruption. Thus, the Jews had utter contempt for publicans. Christ paid his share of taxes and taught that it was right to do so even under the corrupt system of the Romans.
Announcement [1986, Vol. 13, No. 2], Academy Of Accounting Historians
Announcement [1986, Vol. 13, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for Accounting and Business Research summer 1986, The Accounting Review Oct. 1986, Accounting and Finance, May 1986. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.
Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Fourth Supplement, January-December 1985, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Washington Report, Vol. 15 No.30, September 29, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.30, September 29, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1986, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1986, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.45, January 20, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.45, January 20, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.38, November 24, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.38, November 24, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Discussant's Response To "Impact Of Technological Events And Trends On Audit Evidence In The Year 2000: Phase I", Rajendra P. Srivastava, N. Allen Ford
Discussant's Response To "Impact Of Technological Events And Trends On Audit Evidence In The Year 2000: Phase I", Rajendra P. Srivastava, N. Allen Ford
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Interim Report On The Development Of An Expert System For The Auditor's Loan Loss Evaluation", William F. Messier
Discussant's Response To "Interim Report On The Development Of An Expert System For The Auditor's Loan Loss Evaluation", William F. Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
On The Economics Of Product Differentiation In Auditing, Dan A. Simunic, Michael Stein
On The Economics Of Product Differentiation In Auditing, Dan A. Simunic, Michael Stein
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
What's Going On, Edition 86-5 (September, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-5 (September, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Discussant's Response To "On The Economics Of Product Differentiation In Auditing", Howard R. Osharow
Discussant's Response To "On The Economics Of Product Differentiation In Auditing", Howard R. Osharow
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Unresolved Issues In Classical Audit Sample Evaluations, Donald R. Nichols, Rajendra P. Srivastava, Bart H. Ward
Unresolved Issues In Classical Audit Sample Evaluations, Donald R. Nichols, Rajendra P. Srivastava, Bart H. Ward
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.