By Annie Riley
Assistant News Editor
Two St. Bonaventure professors presented a paper they wrote for the 20th annual meeting of the American Society of Business and Behavioral Sciences held on Feb. 21-24 in Las Vegas, Nev.
Carl J. Case, professor of business information systems, and Darwin L. King, professor of accounting, earned “Best Paper Award” on their paper titled “An Examination of the 1913 Tax Act: The Origin of Modern Taxation Policy.”
The paper was also accepted for publication in the next issue of the American Society of Business and Behavioral Sciences (ASBBS)’ Journal of Business and Accounting.
The ASBBS is an interdisciplinary professional organization. Its mission is to provide a forum for exchange of ideas among faculty members in business and behavioral science disciplines, according to its website.
“Dr. Case and I both have been members of the ASBBS for about 15 years. We both serve as Track Chairs and collect and review papers submitted by faculty from the U.S. and several foreign countries,” King said. “Track Chairs are expected to attend the annual conference in February each year. This year our accounting topic was the 1913 Tax Act.”
Three awards won “best paper” over the last five years. King and Case have been lead authors on those papers. Only 10 to 20 percent of papers get selected for this honor, according to Case.
“The paper discussed provisions of the 1913 Tax Act and those required practices that are still included in the current version of the Internal Revenue Code,” King said. “There are a surprising number of tax practices and procedures that were introduced in 1913 that taxpayers today continue to follow.”
Since this year marks the 100th anniversary of the first piece of modern tax legislation, the professors thought that it would be an excellent topic, according to King.
“It was great to be recognized at the annual meeting,” Case said. “All the hard work that Prof. King and I put into writing this paper paid off.”
Case and King said they both look forward to attending the annual meeting of the ASBBS each February.
