The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated...
Anecdotes;Accounting -- History -- Bibliography;Accounting -- History -- Correspondence
Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these...
This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
Anecdotes -- Accounting;Accounting -- History -- Bibliography
Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages
Church finance;Corporations, nonprofit -- Accounting;Episcopal Church
This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is...
Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In...
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...
