This paper provides an analysis of “elite” accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links...
n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded...
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...
Inventories -- Taxation -- Law and legislation -- United States
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions...
