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Author : Gregory B. Waymire,Sudipta Basu
Publisher : Now Publishers Inc
Page : 186 pages
File Size : 47,5 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781601981608
Accounting is an Evolved Economic Institution summarizes accounting history over the past ten thousand years and can be used as a primer of accounting history.
Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 369 pages
File Size : 48,8 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715213
This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.
Author : David Roderic Myddelton
Publisher : Unknown
Page : 84 pages
File Size : 52,9 Mb
Release : 1995
Category : Business & Economics
ISBN : UCSC:32106013529265
In this book the author argues persuasively that the ' ... "authority" claimed for accounting standards, especially those dealing with measurement, is unwise in intellectual and commercial matters.' Section I begins with a brief history of accounting standards, Section II reviews the arguments for and against standards, Section III discusses the purpose of company accounts, Section IV discusses the setting and enforcing of standards, and the problems which have arisen both in Britain and the United States from political interference in standard setting and Section V assesses the case for and against compulsory standards.
Author : J. Edwards
Publisher : Routledge
Page : 341 pages
File Size : 52,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134678815
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 : Anthony G. Hopwood
Publisher : Cambridge University Press
Page : 344 pages
File Size : 51,7 Mb
Release : 1994-10-06
Category : Business & Economics
ISBN : 0521469651
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.
Author : Ananias Charles Littleton
Publisher : Unknown
Page : 394 pages
File Size : 43,7 Mb
Release : 1933
Category : Accounting
ISBN : STANFORD:36105047622555
Author : Michael Chatfield
Publisher : Unknown
Page : 436 pages
File Size : 40,6 Mb
Release : 1968
Category : Accounting
ISBN : STANFORD:20501194987
Author : Canadian Institute of Chartered Accountants
Publisher : Canadian Institute of Chartered Accountants
Page : 132 pages
File Size : 51,9 Mb
Release : 1980
Category : Business & Economics
ISBN : UOM:35128000837011
Author : Rob Bryer
Publisher : World Scientific
Page : 491 pages
File Size : 48,8 Mb
Release : 2021-07-15
Category : Business & Economics
ISBN : 9789811240409
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Author : Daniel P. Tinkelman
Publisher : Routledge
Page : 854 pages
File Size : 46,9 Mb
Release : 2015-12-22
Category : Business & Economics
ISBN : 9781317353201
Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting’s role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book’s companion website.
Author : Nohora Garcia
Publisher : Emerald Group Publishing
Page : 286 pages
File Size : 49,7 Mb
Release : 2017-11-16
Category : Business & Economics
ISBN : 9781787148420
This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Author : Zahirul Hoque,Lee D. Parker,Mark A. Covaleski,Kathryn Haynes
Publisher : Routledge
Page : 742 pages
File Size : 51,5 Mb
Release : 2017-03-31
Category : Business & Economics
ISBN : 9781317380238
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Author : Howard J Sherman
Publisher : Routledge
Page : 265 pages
File Size : 42,7 Mb
Release : 2015-06-01
Category : Business & Economics
ISBN : 9781317468462
This radical account of the evolution of political, social, and economic institutions weaves together strands of anthropology, sociology, political science, history, and economics. In a highly readable text, Howard Sherman explains the interconnections of ideas and economic forces, and traces the evolution of social and economic institutions from primitive times to the present. Sherman focuses on the myth of "inevitable progress" in technology, and argues that it progresses only when social and economic institutions and dominant ideas encourage it to improve. He shows that throughout history technology, as a part of the economic forces, ebbs and flows to create or undermine existing economic institutions.
Author : OECD Development Centre
Publisher : OECD Publishing
Page : 200 pages
File Size : 49,5 Mb
Release : 1999-01-22
Category : Electronic
ISBN : 9789264180758
This publication offers a stimulating, well-informed tour of the issues which policy makers will have to resolve if the integration of the NEEs into the world economy is to be facilitated
Author : E. K. Hunt
Publisher : Routledge
Page : 305 pages
File Size : 49,6 Mb
Release : 2016-07-08
Category : Business & Economics
ISBN : 9781317461999
"Property and Prophets" is a concise history of the rise and subsequent triumph of capitalism. Focused primarily on England until 1800 and the United States since 1800, the book's economic history is interspersed with the history of ideas that evolved along with the capitalist system.