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Showing 1 to 20 of 20 for “"Accounting theory"”.

  1. An Analysis of Underlying Accounting Theory

    Coda, Bernard Anthony, Jr.University of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:43Z (GMT). No. of bitstreams: 1 6202893.pdf: 11260114 bytes, checksum: 9e8073f308be86ce5e381f0e347b0b2d (MD5) Previous issue date: 1962

    uiuc Repository record

  2. An Integration of Finance and Accounting Theory

    Jacobsen, Lyle ElmerUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:29Z (GMT). No. of bitstreams: 1 5801708.pdf: 8578788 bytes, checksum: 50c887d4c96c1c869fe74fa8a3e35a42 (MD5) Previous issue date: 1958

    uiuc Repository record

  3. Extension of the Boundaries of Accounting Theory

    Prince, Thomas RichardUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:44Z (GMT). No. of bitstreams: 1 6206206.pdf: 14091947 bytes, checksum: 1e3907f7e9d6eca3651c1d75430edb67 (MD5) Previous issue date: 1962

    uiuc Repository record

  4. A Framework for Analyzing Assumptions Underlying Accounting Theory

    Parrott, William HenryUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-11T21:53:13Z (GMT). No. of bitstreams: 1 7121204.pdf: 16808254 bytes, checksum: 6387ab3565ae82182d8aa7d508879682 (MD5) Previous issue date: 1971

    uiuc Repository record

  5. The equities concept and its application to accounting theory

    Kell, Walter GerryUniversity of Illinois at Urbana-Champaign1952

    uiuc Repository record

  6. A half century of accrual accounting theory, 1886-1936

    Litherland, Dorothy A.University of Illinois at Urbana-Champaign1951

    uiuc Repository record

  7. Concepts of Depreciation and Their Implication in Accounting Theory and Practice

    Bhavilai, PhayomUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:26Z (GMT). No. of bitstreams: 1 0025193.pdf: 12366682 bytes, checksum: 86f7a44f9a49aa4b7ac97797ac9583b4 (MD5) Previous issue date: 1957

    uiuc Repository record

  8. Accounting Theory and Practice Concerning the Use of Net Worth Reserves, 1900-1950

    Skadden, Donald HarveyUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:24Z (GMT). No. of bitstreams: 1 0011539.pdf: 12570587 bytes, checksum: 6fd3c60d5acab5319014a2ed3c085498 (MD5) Previous issue date: 1955

    uiuc Repository record

  9. An Activity Concept of the Business Enterprise and Its Implications in Accounting Theory

    Nammer, Helmi MahmoudUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-05T22:10:27Z (GMT). No. of bitstreams: 1 0025259.pdf: 13646680 bytes, checksum: 532236aa1c3a8980893218875bd7a586 (MD5) Previous issue date: 1957

    uiuc Repository record

  10. The Concept of 'Functional Relation' and Its Role in The Development of Accounting Theory

    Amer, Metwalli BadawiUniversity of Illinois at Urbana-Champaign2014

    U of I Only

    uiuc Repository record

  11. Positive accounting theory and the study of corporate control: the role of loan covenants and the going concern qualification

    Citron, D.B.City University London1995

    … four published papers (the Papers) - three on accounting-based loan covenants and one on the going concern qualification (GCQ) - plus a linking essay. The essay focuses on the Papers' common subject matter of corporate control and on their common research methodology, positive accounting …

    city-london Repository record

  12. Historical Critique of the Development of the Federal Income Tax From 1939-1954 and Its Influence Upon Accounting Theory and Practice

    Mcclure, Melvin TheodoreUniversity of Illinois at Urbana-Champaign2014

    Made available in DSpace on 2014-12-09T23:09:38Z (GMT). No. of bitstreams: 1 6812164.pdf: 25078578 bytes, checksum: 8d3a58132b8b69fc1e3e23a4e4df8889 (MD5) Previous issue date: 1968

    uiuc Repository record

  13. Az immateriális javak számviteli elmélete és alkalmazása a magyar szabályozási rendszerben = The Accounting Theory of Intangible Assets and its Application Under the Hungarian Regulations

    Saxné Andor, Ágnes MártaBudapesti Corvinus Egyetem2014

    A tudás alapú gazdaság és a tudás intenzív vállalat az utóbbi évtizedek divatos kifejezései. Vitathatatlan, hogy a globálisan és helyi szinten is megváltozott gazdasági és társadalmi feltételrendszerben a szellemi tőke gazdasági jelentősége megnőtt. A tudás és az információ elsődlegesen az …

    corvinus Repository record

  14. A deconstructionist analysis of accounting methods for community colleges in the state of Virginia

    Banas, Edward J.Virginia Tech1994

    There is a growing literature in the filed of accounting that addresses the issue of the ideological manure of accounting. This literature does not address the distinctive are of public organizations. This literature does not acknowledge that development of the new technioques of textual analysis …

    vt Repository record

  15. Consumer Motivations and Perceived Value in Online Second-Hand Luxury Fashion Shopping

    Aycock, Murphy Brianne2024

    … a theoretical framework based on the mental accounting theory (Thaler, 1985, 2008). The framework examined the impacts of five motivations— economic, critical, hedonic, fashion, status seeking—on perceived value, which leads to purchase intention toward online second-hand luxury fashion …

    arkansas Repository record

  16. Forecasting corporate performance

    Harrington, Robert P.Virginia Polytechnic Institute and State University1985

    For the past twenty years, the usefulness of accounting information has been emphasized. In 1966 the American Accounting Association in its State of Basic Accounting Theory asserted that usefulness is the primary purpose of external financial reports. In 1978 the State of Financial Accounting …

    vt Repository record

  17. External financial reporting in Indonesia and its implications for accounting development

    Hadori YunusUniversity of Hull1992

    … research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developingcountries, specifically Indonesia.Confining itself to external financial reporting, the study explores the influence of environmental …

    hull Repository record

  18. The Management Accounting Needs of Small Enterprises And the Role of Small Accounting Practices.

    Tripathi, Vandana M.The Open University2017

    Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would …

    the-open-u Repository record

  19. An approach to inflation accounting in the context of developing economics.

    Talukdar, Mohammad YusufThe City University1978

    … statements are prepared following historic cost accounting system. The continuing and high rate of inflation has reduced the usefulness of accounts to users of accounts to such an extent that it is necessary to make a major change in the existing accounting practice. The nature of the necessary …

    city-london Repository record

  20. Determinants of accounting choices in Egypt : an empirical study

    El-Habashy, Hanaa Abd El-KaderUniversity of Dundee2004

    The positive accounting theory (PAT) approach hypothesises that, in imperfect markets, accounting choice may be determined by managers seeking to influence reported earnings and capital structure (Watts and Zimmerman, 1978). In particular, PAT argues that accounting choices are likely to be …

    dundee Repository record