Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Audit Committees;East Tennessee and Western North Carolina Railroad Company
Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and...
Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to...
Cost accounting -- Great Britain -- History;Entrepreneurship -- Great Britain -- History
This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and...
Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business lncome and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman...
Universities and colleges -- Accounting;Glasgow College;Bookkeeping -- Scotland -- History
In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many...
Human capital -- Accounting;Managerial Accounting -- History;Management science -- History
A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, The Development of Contemporary Accounting Thought, A History of Accounting Thought, Reference Chronology of Events..., Accounting...
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Evolution of Accounting in Canada, History of Accountancy, Evolution of Cost Accounting, History of Accounting Thought, the...
Dissertations abstracted are: The Development of Accounting Principles for Business Combinations, 1932-1973 by Wesley Andrews; Government Regulations and Professional Pronouncements: A Study of the Securities and Exchange Commission and the...
