Accounting History From The Renaissance To The Present

Author : T. A. Lee,A. Bishop,R. H. Parker
Publisher : Routledge
Page : 245 pages
File Size : 46,7 Mb
Release : 2014-06-23
Category : Business & Economics
ISBN : 9781317945352

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Accounting History from the Renaissance to the Present by T. A. Lee,A. Bishop,R. H. Parker Pdf

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

Author : Thomas Alexander Lee,Ashton C. Bishop,Robert Henry Parker
Publisher : Unknown
Page : 290 pages
File Size : 46,9 Mb
Release : 1996
Category : Accountants
ISBN : OCLC:1319189118

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Accounting History from the Renaissance to the Present by Thomas Alexander Lee,Ashton C. Bishop,Robert Henry Parker Pdf

Author : T. A. Lee,A. Bishop,R. H. Parker
Publisher : Routledge
Page : 315 pages
File Size : 47,5 Mb
Release : 2014-06-23
Category : Business & Economics
ISBN : 9781317945369

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Accounting History from the Renaissance to the Present by T. A. Lee,A. Bishop,R. H. Parker Pdf

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 954 pages
File Size : 44,7 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230876

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The Routledge Companion to Accounting History by John Richard Edwards,Stephen P. Walker Pdf

The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Author : Derek Matthews
Publisher : Routledge
Page : 193 pages
File Size : 46,9 Mb
Release : 2006-09-27
Category : Business & Economics
ISBN : 9781134177912

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A History of Auditing by Derek Matthews Pdf

This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve.

Author : Trevor Boyns,J. R. Edwards
Publisher : Routledge
Page : 372 pages
File Size : 55,7 Mb
Release : 2013
Category : Business & Economics
ISBN : 9780415416238

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A History of Management Accounting by Trevor Boyns,J. R. Edwards Pdf

In The History of Cost and Management Accounting, two leading international scholars provide a comprehensive survey of the literature on costing and management accounting. This compelling guide covers the development of British accounting from the late 19th century to recent years, and offers a balanced review of changing theories and practices.

Author : Robert Deuchars
Publisher : Routledge
Page : 388 pages
File Size : 55,9 Mb
Release : 2017-11-28
Category : Political Science
ISBN : 9781351146302

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The International Political Economy of Risk by Robert Deuchars Pdf

The discipline of international political economy faces a number of critical challenges at present, as it seeks to incorporate a number of relatively new issues, one of these being 'risk'. This captivating and enlightening study redresses the neglect of 'risk' in this field by focusing on objectivist rationalism. Highlighting some of the calculative practices rationalism makes possible, it demonstrates the deeply political nature of supposedly value-neutral technical pursuits such as accounting, auditing, the practice of statistics, sampling, and credit rating. All these practices are implicated in modernist forms of power and governance. The volume draws on work from various disciplines, including sociology, anthropology, political economy, and philosophy, to explain the apparent unravelling of the rationalist quest for more reliable forms of knowledge. It is highly suitable for courses on international relations/international political economy.

Author : Richard Brown
Publisher : Routledge
Page : 528 pages
File Size : 54,6 Mb
Release : 2014-01-14
Category : Business & Economics
ISBN : 9781317792468

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A History of Accounting and Accountants by Richard Brown Pdf

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 : Christopher S. Chapman,Anthony G. Hopwood,Michael D. Shields
Publisher : Elsevier
Page : 742 pages
File Size : 47,5 Mb
Release : 2011-09-14
Category : Business & Economics
ISBN : 9780080467566

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Handbook of Management Accounting Research by Christopher S. Chapman,Anthony G. Hopwood,Michael D. Shields Pdf

Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Author : Warwick Funnell,Michele Chwastiak
Publisher : Routledge
Page : 229 pages
File Size : 53,7 Mb
Release : 2015-03-24
Category : Business & Economics
ISBN : 9781317508472

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Accounting at War by Warwick Funnell,Michele Chwastiak Pdf

Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.

Author : Geoffrey Jones,Jonathan Zeitlin
Publisher : OUP Oxford
Page : 736 pages
File Size : 47,7 Mb
Release : 2008-01-25
Category : Business & Economics
ISBN : 9780191555770

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The Oxford Handbook of Business History by Geoffrey Jones,Jonathan Zeitlin Pdf

This Handbook provides a state-of-the-art survey of research in business history. Business historians study the historical evolution of business systems, entrepreneurs and firms, as well as their interaction with their political, economic, and social environment. They address issues of central concern to researchers in management studies and business administration, as well as economics, sociology and political science, and to historians. They employ a range of qualitative and quantitative methodologies, but all share a belief in the importance of understanding change over time. The Oxford Handbook of Business History has brought together leading scholars to provide a comprehensive, critical, and interdisciplinary examination of business history, organized into four parts: Approaches and Debates; Forms of Business Organization; Functions of Enterprise; and Enterprise and Society. The Handbook shows that business history is a wide-ranging and dynamic area of study, generating compelling empirical data, which has sometimes confirmed and sometimes contested widely-held views in management and the social sciences. The Oxford Handbook of Business History is a key reference work for scholars and advanced students of Business History, and a fascinating resource for social scientists in general.

Author : John Tiley
Publisher : Bloomsbury Publishing
Page : 514 pages
File Size : 48,9 Mb
Release : 2011-12-22
Category : Law
ISBN : 9781847318541

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Studies in the History of Tax Law, Volume 5 by John Tiley Pdf

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 – 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.

Author : Brian P. West
Publisher : Routledge
Page : 253 pages
File Size : 54,6 Mb
Release : 2003-04-17
Category : Business & Economics
ISBN : 9781134450565

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Professionalism and Accounting Rules by Brian P. West Pdf

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.

Author : Ferran, Carlos,Salim, Ricardo
Publisher : IGI Global
Page : 420 pages
File Size : 45,5 Mb
Release : 2008-04-30
Category : Computers
ISBN : 9781599045337

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Enterprise Resource Planning for Global Economies: Managerial Issues and Challenges by Ferran, Carlos,Salim, Ricardo Pdf

Local functional systems that create inefficient islands of information are being replaced by expensive enterprise-wide applications that unify the functional areas; however, while we have not yet been able to completely and seamlessly integrate across functions, we find that the new islands of information are no longer functional but political, cultural, linguistic, and geographical. The global village is a reality and enterprise resource planning (ERP) implementations face new issues and challenges. Enterprise Resource Planning for Global Economies: Managerial Issues and Challenges provides authoritative research on the theoretical frameworks and pragmatic discussions on global implementations of information systems, particularly ERP systems. This book offers professionals, managers, and researchers, who want to improve their understanding of the issues and challenges that arise when information systems cross national boundaries, with an authoritative, essential research resource.

Author : Richard K. Fleischman,Lee D. Parker
Publisher : Routledge
Page : 288 pages
File Size : 41,6 Mb
Release : 2017-05-18
Category : History
ISBN : 9781351678353

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What is Past is Prologue by Richard K. Fleischman,Lee D. Parker Pdf

This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.