The Decision to Relocate the Japanese Americans
In: International migration review: IMR, Band 10, Heft 3, S. 407
ISSN: 1747-7379, 0197-9183
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In: International migration review: IMR, Band 10, Heft 3, S. 407
ISSN: 1747-7379, 0197-9183
In: Debating 20th century America
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 44, Heft 2, S. 27-46
ISSN: 2327-4468
ABSTRACT
Our study examines assurance and attestation practices of the Charleston Orphan House from 1790 to 1825 and represents a response to Alchian and Demsetz's (1972) call for research into the nature of stewardship and agency costs among nonprofits by providing evidence of the largely unexplored early American practices (Moussalli 2008; Sargiacomo and Gomes 2011). We document the origins of the assurance and attestation techniques used to legitimize the Charleston Orphan House and to minimize the agency costs faced by its public and private funders. We find that assurance and attestation practices were reflected in the routine publication of the Committee on Accounts reports that served as vital elements of a governance structure that enabled the municipality and philanthropists to monitor the financial condition of the institution. These oversight efforts helped minimize agency costs that naturally arose between the Orphan House and resource providers, making it possible for the City of Charleston and private funders to efficiently allocate limited resources to mitigate social costs of managing the post-revolutionary orphan problem. Our findings provide new insights into early assurance and attestation practices and support Alchian and Demsetz's (1972) conjecture that nonprofits face similar economic motivations for utilizing financial reporting, auditing, and attestation as monitoring mechanisms as do their profit-seeking counterparts.
In: Foreign affairs: an American quarterly review, Band 83, Heft 2, S. 164
ISSN: 2327-7793
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 28, Heft 1, S. 3-18
ISSN: 2327-4468
This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.
In: The journal of military history, Band 64, Heft 4, S. 1189
ISSN: 0899-3718
In: International migration review: IMR, Band 26, Heft 1, S. 176
ISSN: 1747-7379, 0197-9183
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 18, Heft 1, S. 55-73
ISSN: 2327-4468
The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases would have been disclosed. From the relative size of the amounts in dispute, it does not appear that nondisclosure of contingent losses from lawsuits were significant enough to mislead investors.
In: International migration review: IMR, Band 25, Heft 4, S. 964
ISSN: 1747-7379, 0197-9183
In: International migration review: IMR, Band 24, Heft 1, S. 173
ISSN: 1747-7379, 0197-9183
In: Military Affairs, Band 43, Heft 4, S. 216
In: International migration review: IMR, Band 13, Heft 2, S. 359
ISSN: 1747-7379, 0197-9183
In: Pacific affairs: an international review of Asia and the Pacific, Band 48, Heft 4, S. 658
ISSN: 1715-3379