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open access

Conceptual Foundation for Human Resource Accounting

Description: With the current strain on the world's material resources and the increase in their cost, a constant pressure is building to increase the productivity of human resources. Adding, to the strain is the increasing demand of society for a higher quality of life through more meaningful work. Responding to both of these pressures requires decisions that simultaneously meet the goals of organizations and the needs and values of employees. To make the kind of decisions demanded by this dual priority of… more
Date: May 1974
Creator: Flowers, Vincent S.
Partner: UNT Libraries
open access

Segment Definition for Financial Reporting by Diversified Firms

Description: Both revenues and earnings of diversified firms are increasingly being reported, to the government and the public, on a subentity basis. Adequate criterial foundations do not exist to permit the effective general prescription of specific segment delineations, nor is it known whether such criterial assists can be usefully developed.Demands for segmentation in financial reports are currently intense. Actual reporting practices are largely nonstandardized as to either the definition of segments em… more
Date: May 1974
Creator: Bostrom, Donald E.
Partner: UNT Libraries
open access

Income Concepts Used by Bank Loan Officers in a Metropolitan Environment

Description: The problem with which this study is concerned is that of the income concepts used by bank loan officers in dealing with financial information, as compared to the income concepts used by the accounting profession. A series of twenty different financial situations were designed which required the loan officer to make a decision as to an income concept before he could compute the answer to the questions in income, profit, gain, and change in wealth which were asked for in each situation. The loan… more
Date: August 1974
Creator: McGillivray, Robert E.
Partner: UNT Libraries
open access

The Origination and Evolution of Double-Entry Bookkeeping to 1440

Description: The problem of this investigation is that of determining how double entry bookkeeping originated and evolved during the thirteenth, fourteenth and fifteenth century in mediaeval Italy and its influence on capital formation. The methodology of this study included the use of both primary and secondary sources of information. Great reliance was placed upon a direct examination of original documents found mainly in the State Archives of Genoa, Florence, Milan and Venice. Because this is basically a… more
Date: May 1974
Creator: Martinelli, Alvaro
Partner: UNT Libraries
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