Announcements include table of contents for Accounting and Business Research spring 1990, Accounting and Finance May 1990, The Accounting Review April 1990, Contemporary Accounting Research fall 1989, Accounting, Auditing and Accountability Journal...
Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the...
Announcements include the hourglass award and table of contents for Accounting and Business Research autumn 1990, Accounting and Finance May 1990, The Accounting Review Oct. 1990
Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the...
Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology;Empiricism
Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting...
Financial statements, consolidated -- Great Britain -- History;Holding companies -- Great Britain -- History;PK Limited;RB Limited
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
Abstracts for the following dissertations are provided: The Effect of Scientific Management on the Development of the Standard Cost System by Marc Epstein. The Archive of Laches: Prosperous Farmers of the Fayum in the Second Century by Whitney S....
Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
Harrison, Pat, 1881-1941; Chavez, Dennis, 1888-1962; Vest, Charles; Robinson, Joseph Taylor, 1872-1937; O'Mahoney, Joseph C. (Joseph Christopher), 1884-1962; Farley, James A. (James Aloysius), 1888-1976; United States. Congress. Senate; United...
Note on back: "These gentlemen were bitterly opposed to the Soldiers Bonus Bill and are shown after the Senate had voted to sustain President Roosevelt's veto, 40 to 54, May 23. Left to right: Senator Dennis Chavez of New Mexico; Charles Vest,...
Harrison, Pat, 1881-1941; Chavez, Dennis, 1888-1962; Vest, Charles; Robinson, Joseph Taylor, 1872-1937; O'Mahoney, Joseph C. (Joseph Christopher), 1884-1962; Farley, James A. (James Aloysius), 1888-1976; United States. Congress. Senate; United...
Note on back: "These gentlemen were bitterly opposed to the Soldiers Bonus Bill and are shown after the Senate had voted to sustain President Roosevelt's veto, 40 to 54, May 23. Left to right: Senator Dennis Chavez of New Mexico; Charles Vest,...