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Articles 61 - 90 of 224
Full-Text Articles in Taxation
Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 3, March/April 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform
Understanding Social Security Reform: The Issues And Alternatives, American Institute Of Certified Public Accountants. Tax Reform
Guides, Handbooks and Manuals
No abstract provided.
Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee
Comments On (Temporary And Proposed) Regulations, Reg-130671-04 Regarding Electronic Filing Requirements For Large Corporations And Exempt Organizations., American Institute Of Certified Public Accountants. Irs Practice And Procedures Committee
Guides, Handbooks and Manuals
No abstract provided.
Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii
Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Comments On Proposed Regulations [Reg-145987-03] Regarding Qualified Severance Of A Trust For Generation-Skipping Transfer Tax Purposes Under Irc Section 2642(A)(3)., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller
Aicpa Letters Relating To H&R Block Negative Advertising Issue., Barry C. Melancon, Richard I. Miller
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 29 No. 2, February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Irs Taxpayer Compliance Initiatives Can Be Leveraged Off Efforts Of Cpas, Aicpa Testifies At Hearing Of The Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Testimony To Internal Revenue Service Oversight Board, Public Meeting: Furthering Compliance By Leveraging External Stakeholder Contacts And Administrative Simplification., Tom Purcell, American Institute Of Certified Public Accountants. Tax Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 21 No. 4, Fall 2005, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Cpa Expert 2005 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2005 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Cost And Management Accounting In Pre-Industrial Revolution Spain, Fernando Gutierrez, Carlos Larrinaga, Miriam Nunez
Accounting Historians Journal
In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Johnson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques …
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Is Time Spent, Passed Or Counted? The Missing Link Between Time And Accounting History, Paolo Quattrone
Accounting Historians Journal
This paper takes its inspiration from Voth's [2000] work on Time and Work in England, 1750-1830 which argues that the British industrial revolution led to greater production levels not because of an increase in the productivity of labor but because of the larger amount of hours worked per week. This change led to a decrease of free time in favor of worked time. If this was the case, one might argue, accounting played a marginal role either in increasing the efficiency of the work force, or in disciplining the shop floor to guarantee control of the labor process. This paper …
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Contents [2005, Vol. 32, No. 2]; Statement Of Policy [2005, Vol. 32, No. 2]; Guide For Submitting Manuscripts [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Constructing The Well Qualified Chartered Accountant In England And Wales, Malcolm Anderson, John Richard Edwards, Roy A. Chandler
Accounting Historians Journal
Fundamental to the pursuit of the professional project by the Institute of Chartered Accountants in England and Wales (ICAEW), in the early years of its existence, was the construction of the well qualified chartered accountant. This involved the introduction of onerous examinations, lengthy vocational training and significant financial hurdles, which together confined membership to the wealthier sections of society. Prior studies concentrate on the external implications of the ICAEW's policies, and have accepted, though left unexamined, the significance of entry hurdles in achieving exclusionary closure. The major focus of this paper is to examine how the ICAEW differentiated its membership …
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting For A Disappearance: A Contribution To The History Of The Value Added Statement In The Uk, Chris Pong, Falconer Mitchell
Accounting Historians Journal
Burchell et al's [1985] historical analysis of value added in the UK attributes its rise and fall to societal circumstances which initially encouraged the voluntary disclosure of the Value Added Statement (VAS) by companies and then, following societal change, influenced its disappearance. This paper supplements Burchell et al's thesis by arguing that a fuller explanation for the disappearance of the VAS can be found by also considering the contents of the statement itself. An empirical study of the information in the VASs of UK companies shows that they were unlikely to give support to the economic interests of the employee …
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting, Coercion And Social Control During Apprenticeship: Converting Slave Workers To Wage Workers In The British West Indies, C1834-1838, Thomas N. Tyson, David Oldroyd, Richard K. Fleischman
Accounting Historians Journal
The paper describes the nature and role of accounting during apprenticeship the transition period from slavery to waged labor in the British West Indies. Planters, colonial legislators, and Parliamentary leaders all feared that freed slaves would flee to open lands unless they were bound to plantations. Thus, rather than relying entirely on economic incentives to maintain viable plantations, the Abolition Act and subsequent local ordinances embodied a complex synthesis of paternalism, categorization, penalties, punishments, and social controls that were collectively intended to create a class of willing waged laborers. The primary role of accounting within this structure was to police …
Accounting In History, Stephen P. Walker
Accounting In History, Stephen P. Walker
Accounting Historians Journal
Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this …
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Noticeboard [2005, Vol. 32, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Editorial announcement: Submissions, Please note that article submissions should be sent to the incoming editor; The Accounting Historians Journal, 1974-1992: Available on-line; The Academy of Accounting Historians, Vangermeersch Manuscript Aword, 2006: Eligibility and guidelines for submissions; Yearbook of the Accounting History Association, Japan: Abstracts of papers, Vol. 23 (2004); Eleventh World Congress of Accounting Historians: Call for Papers; Eighth Interdisciplinary Perspectives on Accounting Conference: Call for papers; Call for papers: Accounting, Business and Financial History, Special Issue; Call for papers: Accounting Fourm: Financial Accounting: Past, Present, and Future.
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2005 Membership; Application For 2005 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal, 2005, Vol. 32, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 20, Number 1, January-February 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 59th Annual Survey, 2005 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center
The Internal Revenue Service’S Proposed Phased Retirement Regulations: Summary Of Comments, Workplace Flexibility 2010, Georgetown University Law Center
Charts and Summaries of State, U.S., and Foreign Laws and Regulations
No abstract provided.
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Showing A Strong Front: Corporate Social Reporting And The Business Case In Britain, 1914-1919, Josephine Maltby
Accounting Historians Journal
It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history …