Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number representing the relative focus for each year for each journal was obtained from a content analysis of a sample of pages...

Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even more acute. First, intensified competition for traditional audit services has resulted in an increasingly...

This paper examines the historical means by which accountancy, as a mature profession, has sought to expand its practice to new areas of business. Accountancy has long been eager to satisfy perceived client needs, and in so doing foster an ever widening scope for accounting expertise. However,...

The case is made for oral history as a research tool, and a possible role in respect to the accountancy profession is recommended and discussed: the study of the evolution of accounting standards. The collection and preservation of oral records is described. Illustrative examples are provided....

Married couples who elect to file a joint US federal income tax return may possibly benefit from a lowered combined tax burden, but each spouse individually assumes the obligation of joint and several liability, which survives even the dissolution of their marriage. Recognizing that the power...

The association between the extent of pollution disclosures and economic performance of firms belonging to four highly polluting industries — chemicals, steel, oil and paper and pulp is examined. The economic performance is determined by calculating ratios on return of assets, return on equity...

The scope and extent of collective bargaining over technological change in Canada is analysed. The public policy context in Canada is compared with that of the United States. Data on collective agreement provisions regarding notice of technological change, income and employment security,...

Every employer, unless he or she has no pool of applicants or potential applicants to choose from, engages in hiring choices. While the hiring process may vary, both from one employer to another and from one job to another, some form of screening occurs. In recent years, students of management...

By focusing on grievants′ formulation of their grievances, behavioural analysis can further our understanding of grievants′ actions and their assessment of grievance outcomes. Building on concepts reported in the preceding issue of this journal and examining the grievance reports of over 200...