Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith;...
DR Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a...
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Income accounting -- History;Financial statements -- History
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...
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; Roosevelt, Franklin D. (Franklin Delano), 1882-1945;
Inscribed: "The President's visit to Mississippi. April, 1937."
Wayne Mayhew & Company;Timpson & Mayhew;Timpson, Mayhew & Brssman;Mayhew & Brissman & Company;Food industry and trade -- California -- Costs;Agriculture, cooperative -- California -- Costs;Canning and preserving -- California -- Costs;Cost...
Finance, Public -- United States -- States -- Auditing;Local finance -- United States -- Auditing;Economic assistance, Domestic -- United States -- States -- Auditing;
The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares...
Books reviewed are: Robert R. Locke, The End of the Practical Man: Entrepreneurship and Higher Education in Germany, France and Great Britain, 1880-1940. Review by O. Finley Graves; F. Sewell Bray, Precision and Design in Accountancy Reviewed by...
Douglas, William O. (William Orville), 1898-1980;Securities and Exchange Commission;United States. Securities and Exchange Commission;Financial statements -- History
As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC...