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1989

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History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1989

History Of The Academy Of Accounting Historians, 1973-1988, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts

Accounting Historians Journal

This paper traces the evolution of The Academy of Accounting Historians from its formation in 1973 through 1988. The Academy has evolved from an idea to an important international organization.


Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri Jan 1989

Accounting Hall Of Fame Induction: Yuji Ijiri, William W. Cooper, Thomas Burns Jr., Yuji Ijiri

Accounting Historians Journal

1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow) and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio State University)


Accountant And The Investor, George Oliver May Jan 1989

Accountant And The Investor, George Oliver May

Accounting Historians Journal

Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me, the most attractive of the professions which are closely allied with business; and an opportunity, also, to discuss some questions possessing a broader interest.


Reviews [1989,Vol. 16, No. 2], Patti A. Mills Jan 1989

Reviews [1989,Vol. 16, No. 2], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Diran Bodenhorn, Economic Accounting Reviewed by Catharine M. Lemieux; Brown, Donald E., Hierarchy, History, and Human Nature: The Social Origins of Historical Consciousness Reviewed by Jenice P. Stewart; Chambers, R. J., and Dean, G. W., Editors, Chambers on Accounting, Accounting Thought and Practice Through the Years series Reviewed by Chris Poullaos; Esteban Hernandez-Esteve, ed., Historia de la Contabilidad en Espana (The History of Accounting in Spain), Reviewed by Salvador Carmona; Anne Loft, Understanding Accounting in its Social and Historical Context Reviewed by Victoria Beard; Frank J. Swetz, Capitalism Arithmetic: The New Math of the 15th Century Reviewed …


Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award, table of contents for Accounting and Business Research autumn 1989, Accounting and Finance Nov. 1989, The Accounting Review Oct. 1989, Contemporary Accounting Research spring 1989. The individuals listed served as consulting referees to the current editors of The Accounting Historians Journal through September 15, 1989.


Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Accountants' Index. Thirty-Seventh Supplement, January-December 1988, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.6, April 10, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.11, May 15, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.24, August 14, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 5 No. 2, April, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 2, April, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.13, May 29, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.13, May 29, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.7, April 17, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.7, April 17, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 4, Number 4 Winter 1989, American Institute Of Certified Public Accountants. Tax Division Jan 1989

Tax Division Newsletter, Volume 4, Number 4 Winter 1989, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Cpa Client Bulletin, January 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Cpa Client Bulletin, January 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.


Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck Jan 1989

Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck

Accounting Historians Journal

Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …


Reviews [1989, Vol. 16, No. 1], Patti A. Mills Jan 1989

Reviews [1989, Vol. 16, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …


Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil Jan 1989

Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.


Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Jan 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Journal

The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …


Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.