Critical Histories Of Accounting

Author : Richard K. Fleischman,Warwick Funnell,Stephen Walker
Publisher : Routledge
Page : 286 pages
File Size : 52,7 Mb
Release : 2013-04-02
Category : Business & Economics
ISBN : 9781136241574

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Critical Histories of Accounting by Richard K. Fleischman,Warwick Funnell,Stephen Walker Pdf

The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

Author : Richard K. Fleischman,Warwick Funnell,Stephen P. Walker
Publisher : Routledge
Page : 286 pages
File Size : 54,9 Mb
Release : 2013
Category : Business & Economics
ISBN : 9780415886703

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Critical Histories of Accounting by Richard K. Fleischman,Warwick Funnell,Stephen P. Walker Pdf

The critical tradition in accounting historiography has come to occupy a prominent place in the discipline's academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting's long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record - women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

Author : J. R. Edwards
Publisher : Unknown
Page : 128 pages
File Size : 49,9 Mb
Release : 2000
Category : Accounting
ISBN : 0415190258

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The History of Accounting by J. R. Edwards Pdf

Author : Robin Roslender
Publisher : Routledge
Page : 476 pages
File Size : 41,7 Mb
Release : 2017-09-11
Category : Business & Economics
ISBN : 9781317686736

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The Routledge Companion to Critical Accounting by Robin Roslender Pdf

The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 786 pages
File Size : 48,6 Mb
Release : 2020-04-15
Category : Business & Economics
ISBN : 9781351238861

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

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 954 pages
File Size : 48,8 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 : Trevor Boyns,J. R. Edwards
Publisher : Routledge
Page : 372 pages
File Size : 40,9 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 : Michele Bigoni,Warwick Funnell
Publisher : Routledge
Page : 304 pages
File Size : 47,6 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781351675017

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The Italian and Iberian Influence in Accounting History by Michele Bigoni,Warwick Funnell Pdf

The Italian and Iberian Influence in Accounting History provides compelling evidence of how accounting, when conceived of as a technology rather than simply as a tool to increase efficiency, can work as a means to sustain power relations in different sites, such as the Church, the State or the factory. This book, drawing upon the growing body of work which focuses on Italy and the Iberian Peninsula, demonstrates how accounting practices were effective in the subjugation of single individuals or entire populations, whether Roman Catholic priests, State functionaries, inhabitants of conquered lands or workers. The effectiveness of accounting as a tool of power is linked to its neutral and technical appearance, which makes it difficult for those oppressed and controlled by its practices to oppose it. Its adaptability to different organizational contexts, as documented in The Italian and Iberian Influence in Accounting History, makes it a valuable tool for sustaining existing power relations and reproducing inequalities and exploitation. The Italian and Iberian Influence in Accounting History is vital reading for academics and researchers in the fields of accounting, accounting history, political management and sociology and European history.

Author : Christopher Humphrey,Bill H.K. Lee
Publisher : Elsevier
Page : 580 pages
File Size : 50,8 Mb
Release : 2007-11-29
Category : Business & Economics
ISBN : 0080489923

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The Real Life Guide to Accounting Research by Christopher Humphrey,Bill H.K. Lee Pdf

This book provides rare, insider accounts of the academic research process, revealing the human stories and lived experiences behind research projects; the joys and mistakes of a wide range of international researchers principally from the fields of accounting and finance, but also from related fields in management, economics and the social studies of science.

Author : Jacques Richard,Alexandre Rambaud
Publisher : Routledge
Page : 94 pages
File Size : 45,5 Mb
Release : 2021-11-29
Category : Business & Economics
ISBN : 9781000483871

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Capital in the History of Accounting and Economic Thought by Jacques Richard,Alexandre Rambaud Pdf

Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought. The work provides a rare juxtaposition of the reasoning, discourse and writings of accountants and economists. With regard to ‘capital’, this approach highlights the ongoing struggle between these "uncongenial twins" – as Kenneth Boulding put it – for primacy in analysing, and utilising, capitalism. But if they are certainly "uncongenial", the book also argues that it is wrong to ever classify these two disciplines as "twins" because they have taken very different paths ever since scientism came to dominate in economics and ethical and moral considerations were put to one side. This book will be of significant interest to readers to history of economic thought, critical accounting and heterodox economics.

Author : J. R. Edwards
Publisher : Unknown
Page : 128 pages
File Size : 46,5 Mb
Release : 2000
Category : Accounting
ISBN : 0415190274

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The History of Accounting: Recording and reporting by J. R. Edwards Pdf

Author : Warwick Funnell,Jeffrey Robertson
Publisher : Routledge
Page : 254 pages
File Size : 49,6 Mb
Release : 2013-11-12
Category : Business & Economics
ISBN : 9781134747559

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Accounting by the First Public Company by Warwick Funnell,Jeffrey Robertson Pdf

The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.

Author : Zahirul Hoque,Lee D. Parker,Mark A. Covaleski,Kathryn Haynes
Publisher : Taylor & Francis
Page : 542 pages
File Size : 49,5 Mb
Release : 2017-03-31
Category : Business & Economics
ISBN : 9781317380245

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The Routledge Companion to Qualitative Accounting Research Methods by Zahirul Hoque,Lee D. Parker,Mark A. Covaleski,Kathryn Haynes Pdf

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 : Robert Bryer
Publisher : Rowman & Littlefield
Page : 454 pages
File Size : 40,8 Mb
Release : 2019-06-25
Category : Business & Economics
ISBN : 9781498551649

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Accounting for History in Marx's Capital by Robert Bryer Pdf

The book reinterprets Marx’s historical materialism as a world accounting history, answers his critics, and supports his theory with accounting evidence from history. It explains Marx’s prediction of the ‘inevitability’ of socialism, and outlines the necessary tasks of ‘critical accounting’ for Marxists to get Day One.

Author : Warwick Funnell,Michele Bigoni,Erin Twyford
Publisher : Taylor & Francis
Page : 324 pages
File Size : 52,9 Mb
Release : 2024-06-28
Category : Business & Economics
ISBN : 9781040047057

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Accounting for the Holocaust by Warwick Funnell,Michele Bigoni,Erin Twyford Pdf

Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.