Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A...
This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules...
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
Property insurance -- United States -- Accounting -- Periodicals;Liability insurance -- United States -- Accounting -- Periodicals;Property insurance -- United States -- Auditing -- Periodicals;Liability insurance -- United States -- Auditing --...
Japan is one of the oldest nations in the world and yet one of the "newest." Western bookkeeping methods came in on the top of the native indigenous method which had been firmly established for centuries. Both of these systems developed quite...
American Institute of Certified Public Accountants--History
In the article the author commemorates the contributions of 14 leaders who have bettered the profession over the first century of American accounting. Of these 14, four men are highlighted: Robert H. Montgomery, George O. May, William A. Paton and...
Bibliographical citations -- Evaluation;Agency (Law);Commercial agents -- Study and teaching
With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social...
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net...
Accounting -- New Zealand -- Study and teaching;Accounting -- New Zealand -- History
University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early...
Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...