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1992

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History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians Mar 1992

History In Print [1992, Vol. 15, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accountant As Described In 1860 Sicily, S. Paul Garner Mar 1992

Accountant As Described In 1860 Sicily, S. Paul Garner

Accounting Historians Notebook

The fascinating historical novel by the Sicilian author, Giuseppe D. Lampedusa, entitled, The Leopard, vividly describes the feelings and final acceptance by the people of Sicily of the consolidation of the various kingdoms and provinces of the Italian Peninsula into one kingdom under the rule of King Victor Emmanuel. There is an unusual scene and description of an accountant on pages 44 and 45 of the book.

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Cpa Client Bulletin, February 1992, American Institute Of Certified Public Accountants (Aicpa) Feb 1992

Cpa Client Bulletin, February 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 16 No. 2, February 1992, American Institute Of Certified Public Accountants (Aicpa) Feb 1992

Practicing Cpa, Vol. 16 No. 2, February 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Planner, Volume 6, Number 6, February/March 1992, American Institute Of Certified Public Accountants (Aicpa) Feb 1992

Planner, Volume 6, Number 6, February/March 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Feb 1992

Internal Control, Integrated Framework: Management Reporting To External Parties, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue] Jan 1992

Accounting Historians Journal, 1992, Vol. 19, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Cpa Client Bulletin, January 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Cpa Client Bulletin, January 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Practical Experiences With Regression Analysis, David A. Scott, Wanda A. Wallace Jan 1992

Practical Experiences With Regression Analysis, David A. Scott, Wanda A. Wallace

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk Jan 1992

Development Of The Big Eight Accounting Firms In The United States, 1900-1990, Charles W. Wootton, Carel M. Wolk

Accounting Historians Journal

This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their influence on the accounting profession are analyzed. Each decade is examined in turn, and the historical consequences of the decade on "Big Eight" accounting firms in total and individually are presented.

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1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers Jan 1992

1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers

Accounting Historians Journal

1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and Management Information Systems College of Business, The Ohio State University); Response by Raymond John Chambers (Professor Emeritus of Accounting University of Sydney, Australia)

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Reviews [1992, Vol. 19, No. 1], Patti A. Mills Jan 1992

Reviews [1992, Vol. 19, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Dale L. Flesher, The Institute of Internal Auditors: 50 Years of Progress Through Sharing Reviewed by Frank E. Ryerson III; O. Finley Graves, ed., The Costing Heritage: Studies in Honor of S. Paul Garner Reviewed by Jack Ruhl; Finley Graves, Graeme Dean and Frank Clarke, Replacement Costs and Accounting Reform in Post World War I German Reviewed by Dieter Schnedier; Roxanne T. Johnson, An Analysis of the Early Record Keeping in the DuPont Company 1800-1818 Reviewed by Harvey Mann; T. A. Lee, ed., The Closure of the Accounting Profession Reviewed by Kathie Cooper; Paul J. Miranti, Jr., …

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Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians Jan 1992

Announcement [1992, Vol. 19, No. 1]; Contents Of Research Journals [1992, Vol. 19, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1

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Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson Jan 1992

Nature And Environment Of Cost Management Among Early Nineteenth Century U.S. Texitle [I.E. Textile] Manufacturers, Thomas N. Tyson

Accounting Historians Journal

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective.

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Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin Jan 1992

Chinese Double-Entry Bookkeeping Before The Nineteenth Century, Z. Jun Lin

Accounting Historians Journal

This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the late fifteenth and early sixteenth centuries. Several different versions of Chinese double-entry existed and evolved throughout this period to the nineteenth century. Chinese versions of double-entry are similar to Italian-style bookkeeping, although Chinese experience was independent of the dissemination of the Western methods.

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Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster Jan 1992

Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster

Accounting Historians Journal

The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …

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Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue] Jan 1992

Accounting Historians Journal, 1992, Vol. 19, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

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Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Accountants' Index. Fortieth Supplement, January-December 1991, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

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Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Interim Financial Information; Statement On Auditing Standards, 100, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information, as defined in paragraph 2, and on the reporting applicable to such engagements. It also establishes certain communication requirements for an accountant who has been engaged to perform certain services related to interim financial information, as described in paragraph 5.

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Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon Jan 1992

Discussant's Response To "Litigation Risk Broadly Considered", Lawrence A. Ponemon

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen Jan 1992

Illustrations Of Reporting The Results Of Operations : A Survey Of The Recent Application Of Apb Opinion 30; Financial Report Survey, 47, Leonard Lorensen

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Cpa Client Tax Letter, January/February/March 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Self-Evaluative Privilege, Thomas E. Powell Jan 1992

Self-Evaluative Privilege, Thomas E. Powell

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle Jan 1992

Analysis Of The Town Officer (1791-1815): The Earliest American Treatise On Municipal Accounting?, Loren A. Wenzel, Stanley D. Tonge, Peter L. Mcmickle

Accounting Historians Journal

Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and compares Freeman's objectives of "a plain and regular Method" to modem municipal accounting concepts as articulated by the GASB. Additionally, the entries and the accounts recommended by Freeman are analyzed and compared to modern municipal accounting evidenced in current textbook material. These analyses show The Town Officer to be a significant contribution to accounting literature not only for its 1791 publication date, but also for …

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Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians Jan 1992

Announcement [1992, Vol. 19, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include Hourglass Award and table of contents for Accounting and Business Research spring 1992 and summer 1992, Contemporary Accounting Research fall 1992 and Call for Papers, Conference on Biographical research in Accounting and the 1993 Vangermeersch Manuscript Award

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Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Accountants' Index. Fortieth Supplement, January-December 1991, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

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Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Planner, Volume 6, Number 5, December/January 1992, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.

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Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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