Accounting -- Study and teaching;Account books -- History
This early address by Sprague, who is acknowledged as a telling influence among pre-classical American accounting practitioners and thinkers, previews the insight and sophistication which is set forth in his famous Philosophy of Accounts.
Academy of Accounting Historians;Schoenfeld, Hanns-Martin W. -- Portraits;Portraits -- Schoenfeld, Hanns-Martin W.
Over and above letting the Academy know about your willingness to cooperate in established activities, we need suggestions concerning worthwhile tasks and projects to undertake—thus widening the scope of our activities. This, I believe, will...
Accounting -- Decision making;May, George Oliver, 1875-1961
"Functional fixation" is a behavioral decision hypothesis, reflecting a rigid notion of something—such as attaching economic substance to accounting figures that are really irrelevant in decision making.
Accounting History Research Center (Georgia State University)
During the 1981 business meeting of The Academy held in Chicago, Gary Previts outlined a proposal for obtaining a permanent facility that could serve as a center for research in accounting history. There was general agreement that such a facility...
Capital gains tax -- United States -- History;Income tax deductions for losses -- United States -- History
A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.