X-Nico

unusual facts about Accounting, Organizations and Society



Accountancy in Hong Kong

Around 1994, the HKICPA slowly adopted their auditing and accounting standards from the IFAC and its associated standard setting bodies.

Accounting Research Bulletins

With the permission of the AICPA, the full text of Accounting Research Bulletins has been posted on the website of the J.D. Williams Library of the University of Mississippi.

Activity-based costing

Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective.

AICPA Statements of Position

AICPA Statements of Position (SOPs), available full-text at the links below from the University of Mississippi's Library Digital Collections with the permission of the American Institute of Certified Public Accountants (AICPA), were issued by the AICPA's Accounting Standards Division from 1974 to 2009.

American Brass Company

From 1922 to 1937, Anaconda American Brass used the FIFO method of accounting.

American Management Systems

The company grew throughout the 1980s and 1990s, implementing key systems such as the accounting system for New York City and The Standard Procurement System for the United States Department of Defense.

American Society of Military Comptrollers

Today, the organization promotes professional development in general financial management, accounting and finance, budgeting, resource management, auditing, statistics and cost analysis, management analysis, manpower management, program analysis, acquisition management, and comptroller related administrative support activities.

Armand Cloutier

Cloutier was educated at the Commercial College in Victoriaville, then studied accounting at La Salle University in Chicago and also at the Alexander Hamilton Institute in New York.

Barnaba Oriani

In 1789, Oriani improved his calculations by accounting for the gravitational effects of Jupiter and Saturn.

British Columbia New Democratic Party

The BC NDP introduced capital taxes, slashed funding to universities, but suffered the most for bringing clarity to the accounting Social Credit had used, and showed that BC was significantly in debt.

Carbon accounting

Science and Technology Studies scholar Donna Haraway's pluralised concept of knowledge, i.e. knowledges, can well be used to understand better the status of knowledge produced by carbon accounting: carbon accounting produced a version of understanding of carbon emissions.

Caria

Lemprière notes that "As Caria probably abounded in figs, a particular sort has been called Carica, and the words In Care periculum facere, have been proverbially used to signify the encountering of danger in the pursuit of a thing of trifling value." The region of Caria continues to be an important fig-producing area to this day, accounting for most fig production in Turkey, which is the world's largest producer of figs.

Chancellor University

The most notable alumni of Chancellor University are oil magnate, John D. Rockefeller, rubber and tire trailblazer, Harvey Firestone, and accounting and professional services pioneer, Theodore Ernst.

Chargoon

Didgah is a multilingual web-based software solution and includes Accounting and operations, Purchase and Services, Fixed Assets Management, Inventory Control, Employment and Personnel administration, Payroll, Time and attendance System, Document Management System and e-Office, Scheduler, Task Management, Dynamic Form Generator, Workflow Management System.

Codification

Accounting Standards Codification, the collection of US Generally Accepted Accounting Principles produced by the FASB

CPA Council of India

Allied Areas: The allied areas include management accounting, financial management and electives like accounting standards, forensic accounting, management control systems and business analysis and valuation.

Distributed workforce

Using a shared software approach called SaaS, or software as a service, workers and teams can share files securely as well as access the company’s databases, file sharing, telecommunications/unified communications, Customer relationship management (CRM), video teleconferencing, human resources, IT service management, accounting, IT security, web analytics, web content management, e-mail, calendars and much more.

Eugene O'Kelly

Eugene O'Kelly was a former Chairman and CEO of KPMG, one of the largest U. S. accounting firms and one of the Big Four auditors.

FIN 46

One of the main reasons FIN46 was issued as an interpretation instead of an accounting standard was to issue the standard in a relatively short period of time in response to the Enron scandal.

Gordon Eubanks

Other people say the name CBASIC referred to "commercial" basic, because it incorporated BCD math which eliminated MBASIC's rounding errors that were sometimes troublesome for accounting.

Gordon Wilcock

He retained his place for the County Championship game against Lancashire that followed, in which he achieved his first stumping, accounting for Farokh Engineer off the bowling of Norman Gifford.

Growth accounting

Growth accounting decomposes the growth rate of economy's total output into that which is due to increases in the amount of factors used—usually the increase in the amount of capital and labor—and that which cannot be accounted for by observable changes in factor utilization.

Iranian diaspora

There are an estimated 150 to 200 million native speakers of Iranian languages (including 70 million in Iran as of 2006), the five major groups of Persians, Lurs, Pashtuns, Kurds and Baloch accounting for about 90% of this number.

J. J. Jelincic

He is known for his years of service as chair of the Unit 1 bargaining team, representing more than 43,000 rank-and-file state workers such as employment program representatives at the Employment Development Department (EDD), disability evaluators at the Department of Health Services (DHS), accounting officers, auditors and analysts for all departments.

Joe Gaetjens

However, he could not make a living from professional soccer, so he went to New York City in the late 1940s to study accounting at Columbia University on a scholarship from the Haitian government.

John Vasicek

Vasicek became a Certified Public Accountant while working for the international accounting firm KPMG before entering filmmaking.

Kevin Dowd

He has been a member of the editorial boards of: International Journal of Intelligent System in Accounting, Finance and Management; Journal of Risk Model Validation; Journal of Portfolio Management; Cato Journal, and associate editor of Journal of Risk.

Kipsigis language

The Kipsigis people are the most numerous tribe of the Kalenjin in Kenya Accounting for 60% of all kalenjin speakers.

Lisa Koonce

She and her co-authors were awarded the 2005 Best Paper Award from Accounting Horizons, a publication of the American Accounting Association.

Luton Town MIGs

In 2001 it was reported that tensions were running high in Luton, a town with a 30,000 Muslim community accounting for 20% of the towns population.

Momentum accounting and triple-entry bookkeeping

Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote.

Patrick Ricard

The strategy proved a resounding success, particularly through the acquisitions of Seagram and Allied Domecq, sales outside France now accounting for 90% of turnover as against 17% when the Group was formed.

Paul R. Mather

Professor Paul Rohan Mather is a Sri Lankan born Australian who is Professor of Accounting and Finance, School of Accounting, La Trobe University, Australia.

Privately held company

KPMG, the UK accounting firms Ernst & Young and PricewaterhouseCoopers, IKEA, Trafigura, J C Bamford Excavators (JCB), Lidl, Aldi, LEGO, Bosch, Rolex and Victorinox are some examples of Europe's largest privately held companies.

Regions-Harbert Plaza

Major tenants include Regions Financial Corporation; law firms Balch & Bingham and Maynard Cooper & Gale; and the accounting firms PricewaterhouseCoopers and Ernst & Young and Northwestern Mutual Northwestern Mutual Wealth Management Company.

Sandra L. Pack

From April 2008 to September 2009, she was the John McCain presidential campaign's Senior Advisor to Treasury and Accounting.

Shane Dikolli

Glen McLaughlin Prize for Research in Accounting Ethics, 2012/13, with Bill Mayew & Thomas Steffen.

Sprott School of Business

To earn a Bachelor of Commerce degree students must demonstrate proficient knowledge in the following base level courses: Marketing, Human Resources, Information Systems, Statistics, Finance, Economics, Ethics, Strategic Management, Organizational Theory, Organizational Behaviour, and Financial and Managerial Accounting.

Suriname at the 2012 Summer Olympics

Freestyle swimmer Chinyere Pigot, an accounting student at the University of Connecticut, was Suriname's flag bearer at the opening ceremony.

TEMA

(TEMA) is the abbreviation of the three dimensional accounting theory of Yuji Ijiri: Momentum Accounting and Triple-Entry Bookkeeping.

Test market

700 consumer and industrial companies, Booz Allen Hamilton reported an average new product success rate (after launch) of 65 percent; although it had to be noted that only 10 percent of these were totally new products and only 20 per cent new product lines - but these two, highest risk, categories also dominated the `most successful' new product list (accounting for 60 percent).

U.S.-Russia Business Council

There are over 300 members, including Alfa-Bank, Boeing, Cargill, Chadbourne & Parke, Citigroup, Coca-Cola, Ford, Procter & Gamble, and other leading businesses, banks, law firms, accounting firms and organizations.

U.S.–Russia Joint Commission on POW/MIAs

In the U.S., the Defense Prisoner of War/Missing Personnel Office (DPMO) is the lead agency responsible for personnel accounting and personnel recovery.

University of Fiji

The university offers courses up to postgraduate level in a the following fields: Accounting, Economics, Management, Computing Science, Information Technology, Mathematics, Language and Literature, Fijian Language and Culture, Medicine, Law, and Hindi Language and Culture.

Vivian Carpenter

She was awarded the National Achievement Award – Accounting Educator Award by the National Association of Black Accountants, the Author’s Award from the Association of Government Accountants for her outstanding article published in the Government Accountants Journal in 1990, and the Decision Sciences Institute’s 1991 Best Interdisciplinary paper award.

Wave Accounting

Accounting by Wave integrates with expense tracking software Shoeboxed, and e-commerce website Etsy.

Weighted average return on assets

Reconciliations between the two are typically required as a component of a Purchase price allocation in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 “Business Combinations” (“SFAS 141”).

Zabihollah Rezaee

Zabihollah Rezaee (Persian: ذبیح الله رضایی) (PhD, CPA, CFE, CMA, CIA, CGFM, CSOXP, CGOVP, CGRCP, CGMA, CRMA) is the Thompson-Hill Chair of Excellence and Professor of accounting at the University of Memphis.


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