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- Accounting -- Law and Legislation -- Periodicals (50)
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Articles 91 - 120 of 270
Full-Text Articles in Taxation
Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman
Development Of Agency Thought: A Citation Analysis Of The Literature, George O. Gamble, Brian O'Doherty, Ladelle Marie Hyman
Accounting Historians Journal
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research.
Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman
Synopsis Of Essays On Historical Accounting Topics Published In The Centennial Issue Of The Journal Of Accountancy, Edward N. Coffman
Accounting Historians Journal
In late 1985, members of the Academy of Accounting Historians were invited to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy. Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.
Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry
Doctoral Research [1987, Vol. 14, No. 1], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: S. Paul Garner: A Study of Selected Contributions to the Accounting Profession by Robert Michael Garner
Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry
Doctoral Research [1987, Vol. 14, No. 2], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: Understanding Accounting in its Social and Historical Context: The Case of Cost Accounting in Britain 1914-1925 by Anne Loft.
Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Capsule Comments Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: United States of America Before the Securities and Exchange Commission in the Matter of McKesson & Robbins, Inc. - Testimony of Expert Witnesses and Fourth International Congress - 1933.
Twilight Of Income Measurement: Twenty-Five Years On, David Solomons
Twilight Of Income Measurement: Twenty-Five Years On, David Solomons
Accounting Historians Journal
The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it.
Editorial [1987, Vol. 14, No. 1], Gary John Previts
Editorial [1987, Vol. 14, No. 1], Gary John Previts
Accounting Historians Journal
The new editorial team of the Journal suggests that eight research guidelines be considered in a submitted manuscript.
American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards
American Institute Of Certified Public Accountants: A Century Of Progress And Commitment To The Accountancy Profession, James Don Edwards
Accounting Historians Journal
In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and Carman G. Blough.
Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore
Influence Of Tax Legislation On Financial Accounting: A Study Of The Timber Industry, 1905-1925, Robert Clinton Elmore
Accounting Historians Journal
The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.
Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills
Probative Capacity Of Accounts In Early-Modern Spain, Patti A. Mills
Accounting Historians Journal
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from this study are that legal requirements greatly influenced accounting forms and procedure during this period and that Castilian jurisprudence encompassed a theory and standards of evidence to guide the use of accounting records as evidential matter.
Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek
Ante-Bellum Bank Accounting -- A Case Study -- The New Orleans Savings Bank In The 1830s, Joseph R. Razek
Accounting Historians Journal
This is a case study of the history, operating practices and financial reporting system of an antebellum-era financial institution. The New Orleans Savings Bank, which served the people of Louisiana from 1827 to 1842, was founded as a philanthropic endeavor and is an example of altruistic capitalism : as it was practiced in the nineteenth century. This institution is of particular interest to accounting historians because it maintained a relatively sophisticated accounting system which was, in many respects, similar to financial reporting systems in use today.
Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich
Prehistoric Accounting And The Problem Of Representation: On Recent Archeological Evidence Of The Middle-East From 8000 B.C. To 3000 B.C., Richard Mattessich
Accounting Historians Journal
Recent archeological research offers revolutionary insight about the precursor of abstract counting and pictographic as well as ideographic writing. This precursor was a data processing system in which simple (and later complex) clay tokens of various shapes were aggregated in hollow clay receptacles or envelopes (and later sealed string systems) to represent symbolically assets and economic transactions. Scores of such tokens (the recent explanation of which is due to Prof. Schmandt-Besserat) were found by archeologists all over the Fertile Crescent in layers belonging to the time between 8000 B.C. to 3100 B.C. : after this date cuneiform clay tablets emerged.
Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino
Reviews [1987, Vol. 14, No. 2], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Malcolm, Alexander. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor; Mair, John. Bookkeeping Modernized or Merchant Accounts by Double Entry; Mitchell, William. A New and Complete System of Bookkeeping By An Improved Method of Double Entry; Reviewed By George J. Murphy; Katrina Honeyman, Origins of Enterprise: Business Leadership in the Industrial Revolution Reviewed by Geofrey T. Mills; D. Y. Kuo, A Manuscript of China's History of Accounting Reviewed by Lucy C. Lee; Helen Scott Mann, Charles Ezra Sprague Reviewed by Araya Debessay; Jill L. McKinnon, The Historical Development and Operational …
Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville
Evolution Of Voluntary Health And Welfare Organization Accounting: 1910-1985, Mary Alice Seville
Accounting Historians Journal
This article chronicles and compares the attempts made over the years by Voluntary Health and Welfare Organizations (VHWO), accountants and accounting bodies to determine VHWO accounting principles. Also discussed are the events that led to the recognition of the need for generally accepted accounting principles for VHWOs. The article highlights the need for more attention to VHWO accounting by accountants and accounting researchers and provides a foundation for understanding VHWO accounting in the past.
Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]
Accounting Historians Journal, 1987, Vol. 14, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Cpa Letter, 1987, American Institute Of Certified Public Accountants
Cpa Letter, 1987, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.11, May 11, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.11, May 11, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.48, February 9, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.48, February 9, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.2, March 9, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.2, March 9, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.26, August 24, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.26, August 24, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.44, January 12, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.44, January 12, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.6, April 6, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.6, April 6, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.27, September 7, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.27, September 7, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.21, July 20, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.21, July 20, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.25, August 17, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.25, August 17, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.13, May 25, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.13, May 25, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.28, September 14, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.28, September 14, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.3, March 16, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.3, March 16, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.36, November 9, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.36, November 9, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.39, November 30, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.39, November 30, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.