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Author : Gary John Previts,Barbara Dubis Merino
Publisher : John Wiley & Sons
Page : 400 pages
File Size : 47,5 Mb
Release : 1979
Category : Business & Economics
ISBN : UCAL:B4273915
Author : Gary John Previts,Barbara Dubis Merino
Publisher : Unknown
Page : 612 pages
File Size : 46,9 Mb
Release : 1997
Category : Business & Economics
ISBN : UVA:X004133785
The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Author : James Don Edwards
Publisher : Routledge
Page : 372 pages
File Size : 52,7 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000167030
This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Author : David Grayson Allen,Kathleen McDermott
Publisher : Harvard Business Press
Page : 373 pages
File Size : 40,9 Mb
Release : 1993
Category : Business & Economics
ISBN : 087584328X
Traces the history of the accounting firm of Price Waterhouse, discussing its role as auditor to America's largest corporations
Author : Thomas A. King
Publisher : John Wiley & Sons
Page : 260 pages
File Size : 48,7 Mb
Release : 2011-02-17
Category : Business & Economics
ISBN : 9781118044612
The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 678 pages
File Size : 42,9 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675456
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Author : Stephen A. Zeff
Publisher : Routledge
Page : 513 pages
File Size : 44,5 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000167856
This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings – contemporary accounts, recollections and historical studies – that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.
Author : Michael Chatfield
Publisher : Unknown
Page : 328 pages
File Size : 52,7 Mb
Release : 1977
Category : Business & Economics
ISBN : UOM:39076005042507
Author : J. R. Edwards
Publisher : Routledge
Page : 323 pages
File Size : 49,5 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134678884
This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.
Author : Kau?alya,Priyadarshni Academy (Bombay, India)
Publisher : Jaico Publishing House
Page : 206 pages
File Size : 45,7 Mb
Release : 2009-01-01
Category : Business & Economics
ISBN : 9788184950298
Kautilya, also known as Chanakya, is India s most illustrious political economist of all time. He regarded economic activity as the driving force behind the functioning of any political dispensation. In fact, he went to the extent of saying that revenue should take priority over the army because sustaining the army was possible out of a well-managed revenue system.Kautilya advocated limiting the taxation power of the State, having low rates of taxation, maintaining a gradual increase in taxation and most importantly devising a tax structure that ensured compliance. He strongly encouraged foreign trade, basing it on the premise that for a successful trade contract to be established, it had to be beneficial to all. He emphasised State control and investment in land, water and mining. Kautilya was a true statesman who bridged the gap between experience and vision. For Kautilya, good governance was paramount. He suggested built-in checks and balances in systems and procedures for the containment of malpractices. Many postulates of Kautilya s philosophy of political economy are applicable to contemporary times.
Author : Richard Brown
Publisher : Routledge
Page : 520 pages
File Size : 42,5 Mb
Release : 2014-01-14
Category : Business & Economics
ISBN : 9781317792475
First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.
Author : George Joseph Murphy
Publisher : Taylor & Francis
Page : 668 pages
File Size : 45,8 Mb
Release : 1993
Category : Business & Economics
ISBN : 0815312482
First Published in 1993. Routledge is an imprint of Taylor & Francis, an informa company.
Author : Theresa A. Hammond
Publisher : Univ of North Carolina Press
Page : 232 pages
File Size : 55,7 Mb
Release : 2003-01-14
Category : Social Science
ISBN : 0807874949
Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than 1 percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics. Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.
Author : John J. Kahle
Publisher : Routledge
Page : 218 pages
File Size : 51,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134710942
Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
Author : James Don Edwards,Roland F. Salmonson
Publisher : Routledge
Page : 293 pages
File Size : 49,7 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166019
This book, first published in 1988, is a valuable digest of the contributions to periodical literature in accountancy by four major contributors of the twentieth century. The four authors represent a total of over two hundred years of experience and leadership in the accounting profession. In many respects this book can be described as a history of accounting thought since 1900, and the particular manner in which each author has contributed to the development of the profession is detailed in the biography preceding each section.
