Depreciation allowances -- Law and legislation -- United States;Tax deductions -- United States;United States. Economic Recovery Tax Act of 1981;Depreciation -- Law and legislation -- United States;
Corporations -- Taxation -- History;Income tax -- History;Taxation -- History
Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The...
Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez...
Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer...
I have been asked several times why I started the study of Accounting history. It was for personal reasons and without further motivation. Yet since an answer was due to the question, I found four reasons: a scientific one, a cultural one, a...
Accounting firms -- United States -- History;Accounting -- United States -- History -- 20th century
This paper examines the growth and changing role of the accounting profession in the United States from 1900 to 1990 with special emphasis on "Big Eight" accounting firms. Major political, economic, and social events of the period and their...