Robert Bloom
University of Wisconsin–Whitewater
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Accounting Organizations and Society | 1984
Robert Bloom; Pieter T. Elgers; Dennis Murray
Abstract This study tests the functional fixation hypothesis by comparing changes in the product pricing decisions of individuals and small groups in response to a fully disclosed, cosmetic change in depreciation method. The study provides several methodological refinements over earlier related studies. The research design incorporates full disclosure of the effect of accounting differences and a variety of measures are used to assess the impact of the accounting change, these revealing the inadequacy of the aggregate measures employed in earlier studies. Furthermore, the paper includes a comparison of the quality of group versus individual decision making with respect to functional fixation. The findings indicate that while individuals have a more pronounced shift in decision models than do groups, neither individuals nor groups fully adjust for the change.
The Accounting historians journal | 1991
Jayne Fuglister; Robert Bloom
The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771–1853) and Prince Gifford Moore (1812–1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littletons antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period that Philadelphia Quakers were using the double-entry system.
The International Journal of Accounting | 1998
Robert Bloom; Jayne Fuglister; Mark Myring
Abstract Armenia is a third-world country with a marginal economy and no capital markets to speak of. The government is bureaucratic. Corruption is widespread and secrecy has long been a tradition in business. Accounting is cash-based and oriented to the stewardship needs of the government. There is no tradition of accounting for management decision making, much less accounting for external, non-government users. Education for accounting has essentially been in technical bookkeeping. Armenia has been attempting to privatize its economy but in order to do so it needs to restructure its accounting system.
Research in Accounting Regulation | 2003
Mark Myring; Rebecca Toppe Shortridge; Robert Bloom
Abstract Stock options have become a significant component of compensation for top executives. However, the appropriate method of accounting for stock options has been the subject of much debate. We document the history and current status of accounting for stock options including the issuance of Statement of Financial Accounting Standard No. 123, Accounting for Stock Based Compensation (SFAS 123). We then examine the stock market reaction to six events leading to the adoption of SFAS 123. The results from this test show that the market reacted negatively to the possibility that a standard would be adopted requiring stock options to be expensed. We also document that the magnitude of the market reaction is affected by debt contracting costs and political costs. These results suggest that the market reduces the value of firms who might violate their debt covenants and that firms with higher income are more subject to regulation by political entities. These results can add to the debate about accounting for stock options that has been revived in light of the Enron, WorldCom, and Tyco accounting scandals.
The Accounting historians journal | 2013
Robert Bloom
This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975–1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical modeling of accounting research.
The Accounting historians journal | 1984
Robert Bloom; Hans Heymann
This paper discusses Stuart Chase and his thoughts on social accounting and the economics of waste and inefficiency. An evolutionary socialist, economist, and CPA, Chase saw waste as the major socioeconomic problem of our time, and argued that industry, the government, and the public could do much to overcome this problem. He suggested an optimal balance between laissez-faire and governmental regulation as a remedy for the inefficiencies of our economic system.
CPA Journal | 2008
Jayne Fuglister; Robert Bloom
CPA Journal | 2008
Robert Bloom; Mark Myring
Archive | 2005
Robert Bloom; Mark Myring
Archive | 1981
Robert Bloom; Pieter T. Elgers