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....
An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the...
Accountants -- Professional ethics -- Standards -- United States
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards,...
Financial statements -- Brazil;Accounting -- Effect of inflation on;Inflation (Finance) -- Brazil
Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world—Brazil. The history...
Auditing -- United States -- History;Railroads -- Accounting -- History
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads...
Fraud; Sterling Brothers; Phillips, Rubel; Eastland, James O. (James Oliver), 1904-1986; Mississippi. State Highway Dept.; United States. Internal Revenue Service; Randolph, Jennings, 1902-1998; Tennessee-Tombigbee Waterway (Ala. and Miss.)
direct conversion USB tape deck to computer creating .wav file at 48000/khz, 32-bit float
Managerial accounting -- History;Taylor, Frederick Winslow, 1856-1915;Fayol, Henri, 1841-1925;Production control -- History
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature....
Cost -- History;Cost accounting -- History;National Association of Cost Accountants;United States. Dept. of Commerce. Bureau of Foreign and Domestic Commerce
The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.
This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the...
