encyclopedia of business and finance (ed 2, thomson gale, 2006) (0028660617)

[...]... STRATEGIC MANAGEMENT ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION RESEARCH IN BUSINESS XXI A ACCOUNTING Accounting is a field of specialization critical to the functioning of all types of organizations Accounting often is referred to as “the language of business because of its role in maintaining and processing all relevant financial information that an entity requires for its managing and reporting... regulations of the AICPA, which establishes requirements ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION 3 Accounting and standards for its members (who may be either internal or external accountants or auditors) If the entity is a state or local governmental unit, it is subject to the reporting standards and requirements of the Government Accounting Standards Board If the entity is private and not a profit-seeking... FUTURE BUSINESS LEADERS OF Gary P Tripp Southern New Hampshire University BALANCE OF TRADE Allen D Truell Ball State University ADVERTISING AMERICA SCHOOL TO CAREER MOVEMENT Kathy Williams IMA INSTITUTE OF MANAGEMENT ACCOUNTANTS CHANNELS OF DISTRIBUTION CRIME AND FRAUD GOVERNMENT ROLE IN BUSINESS GREEN MARKETING Patricia Williams University of Pennsylvania CONSUMER BEHAVIOR ENCYCLOPEDIA OF BUSINESS AND FINANCE, ... Harvard University Press ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION 9 Accounting Information Systems Chatfield, Michael, and Vangermeersch, Richard, eds (1996) The History of Accounting: An International Encyclopedia New York: Garland Edwards, James Don (1988) History of Public Accounting in the United States New York: Garland Hills, George H (1982) The Law of Accounting and Financial Statements... FACTORS OF PRODUCTION Phyllis Bunn Delta State University CONSUMER PRODUCT SAFETY ACT OF 1972 FAIR PACKAGING AND LABELING ACT OF 1966 FEDERAL TRADE COMMISSION ACT OF 1914 FOOD, DRUG, AND COSMETIC ACT OF 1938 ROBINSON-PATMAN ACT OF 1936 SHERMAN ANTITRUST ACT OF 1890 STAGGERS RAIL AND MOTOR CARRIER ACTS OF 1980 Charles H Calhoun Englewood, Colorado CERTIFIED INTERNAL AUDITOR FOREIGN CORRUPT PRACTICES ACT OF. .. states PROFESSIONAL ORGANIZATIONS Throughout the history of accounting, professional organizations have made major contributions to the development of the profession For example, in 18 82, the Institute of Accountants and Bookkeepers of New York (IABNY) was organized with the primary aim of increasing the level of educational resources available for accountants In 1886, the IABNY became the Institute of Accounts,... INFORMATION PROCESSING CORPORATE EDUCATION INTERNET PRIVACY AND SECURITY Mahendra Gujarathi Bentley College INTERNATIONAL ACCOUNTING STANDARDS ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION CONTRIBUTORS Louise Dratler Haberman NASBA NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY Jewel E Hairston Virginia State University BUSINESS PROFESSIONALS OF AMERICA DECA ENTREPRENEURSHIP Gary Hansen Brigham... Acts of 1933 and 1934) with the Securities and Exchange Commission (SEC) and traded publicly over-the-counter or on a stock exchange Public companies are subject to regulations and reporting requirements imposed and enforced by the SEC; to rules and standards established for its financial reports by the FASB and enforced by the SEC; to regulations of the organization where its securities are traded; and. .. (CFM) Louis E Pelton University of North Texas CHANNELS OF DISTRIBUTION Lawrence F Peters, Jr Sacopee Valley High School, Hiram, Maine CIVIL RIGHTS ACT OF 1964 EQUAL EMPLOYMENT OPPORTUNITY ACT OF 1972 ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION EQUAL PAY ACT OF EUROPEAN UNION 1963 Nikole M Pogeman AMERICAN MANAGEMENT ASSOCIATION AMERICANS WITH DISABILITIES ACT OF 1990 Jeffrey J Pompe Francis... one state or territory, and engages in the practice of public accounting/auditing in a public accounting or CPA firm The CPA firm provides some combination of two or more of four types of services: accounting, auditing, income tax planning and reporting, and management advising/consulting Analysis of trends indicates that the demand for auditing services has peaked and that most of the growth experienced . VII List of Articles IX Contributors XV ENCYCLOPEDIA OF BUSINESS AND FINANCE A-I 1 VOLUME 2 ENCYCLOPEDIA OF BUSINESS AND FINANCE J-Z 441 Index 779 eobfv1fm 7/5/06 3:07 PM Page V Editorial and Production. 3:08 PM Page III Encyclopedia of Business and Finance, Second Edition Burton S. Kaliski, Editor in Chief © 2007 Thomson Gale, a part of The Thomson Corporation. Thomson, Star Logo and Macmillan. 3:07 PM Page II Encyclopedia of Business and Finance SECOND EDITION VOLUME 1 A–I Burton S. Kaliski EDITOR IN CHIEF eobfv1fm 7/5/06 3:07 PM Page III Encyclopedia of Business and Finance SECOND