Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The...
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow;The Foreign Corrupt Practices Act of 1977: An Inquiry into the "Accounting Provisions" of...
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A...
Partnership -- India -- History;Commercial law -- India -- History;Vedas
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of...
Bureau for Placements;Accounting as a profession -- History;Accounting -- Study and teaching
The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the...
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies...
Accountants -- Professional ethics -- History;Tax accounting -- Standards -- United States;Tax consultants -- Professional ethics -- United States
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the...
East India Company;Bookkeeping -- England -- History;Account books -- History
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study...
Accounting -- China -- History;Accounting -- Hawaii -- History;Quipu -- History
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies...
Accounting -- Peru -- History;Quipu -- History;Incas -- Accounting
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the...
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.
