Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

1994

Institution
Keyword
Publication
Publication Type

Articles 31 - 60 of 284

Full-Text Articles in Taxation

Conference Announcement: Historical Perspective And Analysis: An Integral Component Of Accounting Education In The 21st Century, Academy Of Accounting Historians Apr 1994

Conference Announcement: Historical Perspective And Analysis: An Integral Component Of Accounting Education In The 21st Century, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


James Don Edwards Wins Hourglass Award, Academy Of Accounting Historians Apr 1994

James Don Edwards Wins Hourglass Award, Academy Of Accounting Historians

Accounting Historians Notebook

Professor James Don Edwards of the University of Georgia was the 1993 winner of the Academy of Accounting Historians' prestigious Hourglass Award. The Hourglass Award is the highest international honor in the field of accounting history. The Hourglass award is presented annually to a person who has made a significant contribution to the study of accounting history. Dr. Edwards' award was essentially a lifetime achievement award, as he has made many significant contributions to the field of accounting history.


Whitaker Wright, Robert William Gibson, Glenn A. Vent Apr 1994

Whitaker Wright, Robert William Gibson, Glenn A. Vent

Accounting Historians Notebook

Fraud is a significant problem for contemporary businesses, but it is not a new problem. Business fraud was common during the 1890s. This paper examines several accounting issues that were central to Whitaker Wright's trial.


History In Print [1994, Vol. 17, No. 1], Academy Of Accounting Historians Apr 1994

History In Print [1994, Vol. 17, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Conferences, Periodicals, And Things; Special Offer To Aah Members; Pacioli Quincentennial: A Reminder; Student Program In Italy; Pacioli's Treatise Available; Pacioli In Castellano; Call For Papers; Jornada Commemorative, Academy Of Accounting Historians Apr 1994

Conferences, Periodicals, And Things; Special Offer To Aah Members; Pacioli Quincentennial: A Reminder; Student Program In Italy; Pacioli's Treatise Available; Pacioli In Castellano; Call For Papers; Jornada Commemorative, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes: Annual Business Meeting; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 11: A.M.-1:30 P.M.; Annual Business Meeting; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 11: A.M.-1:30 P.M., Doris M. Cook Apr 1994

Minutes: Annual Business Meeting; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 11: A.M.-1:30 P.M.; Annual Business Meeting; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 11: A.M.-1:30 P.M., Doris M. Cook

Accounting Historians Notebook

No abstract provided.


Accounting Biography Conference: A Report, Academy Of Accounting Historians Apr 1994

Accounting Biography Conference: A Report, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted its annual research conference at The University of Mississippi on December 3-4, 1993. The theme of the conference was Accounting Biography. The conference began with a reception on Thursday evening prior to the program. Tonya Flesher, 1993 Academy President, and Dale Flesher served as conference co-coordinators. The attendance and papers exceeded all expectations.


Practicing Cpa, Vol. 18 No. 4, April 1994, American Institute Of Certified Public Accountants (Aicpa) Apr 1994

Practicing Cpa, Vol. 18 No. 4, April 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, April/May/June 1994, American Institute Of Certified Public Accountants (Aicpa) Apr 1994

Cpa Client Tax Letter, April/May/June 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Message From The President [1994, Vol. 17, No. 1]; Schedule Of Academy Functions [1994, Vol. 17, No. 1], Ashton C. Bishop Apr 1994

Message From The President [1994, Vol. 17, No. 1]; Schedule Of Academy Functions [1994, Vol. 17, No. 1], Ashton C. Bishop

Accounting Historians Notebook

No abstract provided.


Minutes: Meeting Of Officers, Trustees, And Key Members; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 3:55-6:00 P.M.; Meeting Of Officers, Trustees, And Key Members; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 3:55-6:00 P.M., Doris M. Cook Apr 1994

Minutes: Meeting Of Officers, Trustees, And Key Members; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 3:55-6:00 P.M.; Meeting Of Officers, Trustees, And Key Members; Academy Of Accounting Historians, Oxford, Mississippi, December 4, 1993, 3:55-6:00 P.M., Doris M. Cook

Accounting Historians Notebook

No abstract provided.


Planner, Volume 9, Number 1, April/May 1994, American Institute Of Certified Public Accountants (Aicpa) Apr 1994

Planner, Volume 9, Number 1, April/May 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting In The Thirteenth Century Manuscripts On Estate Management, Robert M. Kozub Apr 1994

Accounting In The Thirteenth Century Manuscripts On Estate Management, Robert M. Kozub

Accounting Historians Notebook

References to the accounting system used for manors are contained in three early manuscripts on estate management. These early manuscripts dealt with husbandry, that is, the wise use of resources, and were addressed to the lords of the estate. Each manuscript provided practical hints intended to aid individuals in the management of their business affairs. Although the institutions and practices referred to in these manuscripts have long since passed away, these treatises provide a fairly complete picture of the life in a thirteenth century manor. The authors dealt: simply with the matters of ordinary experience and did not attempt to …


Talk About Members; Aah Education Committee; Call For Manuscripts: The Accounting Historians Journal; Stone And Galassi; Sinning And Sykxhoorn; Ribezzo; Seidman;1993 Membership Competition, Academy Of Accounting Historians Apr 1994

Talk About Members; Aah Education Committee; Call For Manuscripts: The Accounting Historians Journal; Stone And Galassi; Sinning And Sykxhoorn; Ribezzo; Seidman;1993 Membership Competition, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1994, Vol. 17, No. 1 (Spring) [Whole Issue] Apr 1994

Accounting Historians Notebook, 1994, Vol. 17, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians Apr 1994

Accounting History Papers And Panels Presented At Regional Aaa Meetings, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, March 1994, American Institute Of Certified Public Accountants (Aicpa) Mar 1994

Cpa Client Bulletin, March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 18 No. 3, March 1994, American Institute Of Certified Public Accountants (Aicpa) Mar 1994

Practicing Cpa, Vol. 18 No. 3, March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Cpa Client Bulletin, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Practicing Cpa, Vol. 18 No. 2, February 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa) Feb 1994

Planner, Volume 8, Number 6, February/March 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Using The Work Of A Specialist; Statement On Auditing Standards, 073, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing.


Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham Jan 1994

Discussant's Response To "Accounting And Auditing History: Major Developments In England And The United States From Ancient Roots Through The Mid-Twentieth Century", G. William Graham

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.


Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills Jan 1994

Early Accounting In Northern Italy: The Role Of Commercial Development And The Printing Press In The Expansion Of Double-Entry From Genoa, Florence And Venice, Geofrey T. Mills

Accounting Historians Journal

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the …


Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …


Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek Jan 1994

Development Of Accounting And Internal Control For The National Land System Of The Usa, Michael P. Schoderbek

Accounting Historians Journal

This paper examines the early accounting practices that were used to administer the United States' national land system. These practices are of significance because they provide insights on early governmental accounting and they facilitated an orderly settlement of the western territories. The analysis focuses on the record-keeping and control practices that were developed to meet the provisions of the Land Act of 1800 and to account for land office transactions. These accounting procedures were extracted from the correspondence between the Department of the Treasury and the various land officers.


1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker Jan 1994

1993 Accounting Hall Of Fame Induction : Richard T. Baker Accounting Hall Of Fame Membership [1993], Ray J. Groves, Thomas Junior Burns, Richard T. Baker

Accounting Historians Journal

1993 Accounting Hall of Fame Induction: Richard T. Baker with introduction by Ray J. Groves (Chairman, Ernst & Young); Induction citation by Thomas J. Burns (Deloitte and Touche Professor, The Ohio State University); Response by Richard T. Baker (Chairman Emeritus, Ernst & Whinney)


Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue] Jan 1994

Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker Jan 1994

Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker

Accounting Historians Journal

This study presents a personal portrait of Emeritus Professor Louis Goldberg, a prominent founder of accounting education and research in the Australian academic community. It offers a distinctive view of Professor Goldberg through its employment of oral history research method. The data and findings presented herein are based on interviews with Professor Goldberg and both past and present academic colleagues. The paper reviews his formative years and his role as a professor and administrator, as well as teacher and researcher. Also documented are his perspectives on the education process and some of his own personal characteristics that have played a …