Insights From Accounting History

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Insights from Accounting History

Author : Stephen Zeff
Publisher : Routledge
Page : 749 pages
File Size : 55,7 Mb
Release : 2010-06-10
Category : Business & Economics
ISBN : 9781136968419

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Insights from Accounting History by Stephen Zeff Pdf

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

The Routledge Companion to Accounting History

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 954 pages
File Size : 44,9 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.

The Routledge Companion to Accounting History

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 637 pages
File Size : 47,9 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230883

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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.

More Than a Numbers Game

Author : Thomas A. King
Publisher : John Wiley & Sons
Page : 260 pages
File Size : 43,7 Mb
Release : 2011-02-17
Category : Business & Economics
ISBN : 9781118044612

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More Than a Numbers Game by Thomas A. King Pdf

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.

Accounting History from the Renaissance to the Present

Author : T. A. Lee,A. Bishop,R. H. Parker
Publisher : Routledge
Page : 245 pages
File Size : 44,5 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.

Global History of Accounting, Financial Reporting and Public Policy

Author : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 262 pages
File Size : 41,7 Mb
Release : 2012-07-17
Category : Business & Economics
ISBN : 9780857248152

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Global History of Accounting, Financial Reporting and Public Policy by Gary J. Previts,Peter Walton,Peter Wolnizer Pdf

The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.

A New Approach to Management Accounting History (RLE Accounting)

Author : H. Thomas Johnson
Publisher : Routledge
Page : 167 pages
File Size : 45,9 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134709892

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A New Approach to Management Accounting History (RLE Accounting) by H. Thomas Johnson Pdf

The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.

The Routledge Companion to Accounting Education

Author : Richard M.S. Wilson
Publisher : Routledge
Page : 799 pages
File Size : 47,6 Mb
Release : 2014-04-29
Category : Business & Economics
ISBN : 9781134511518

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The Routledge Companion to Accounting Education by Richard M.S. Wilson Pdf

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.

The History and Tradition of Accounting in Italy

Author : David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello
Publisher : Taylor & Francis
Page : 246 pages
File Size : 52,9 Mb
Release : 2017-07-06
Category : Business & Economics
ISBN : 9781317206569

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The History and Tradition of Accounting in Italy by David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello Pdf

Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Two Hundred Years of Accounting Research

Author : Richard Mattessich
Publisher : Psychology Press
Page : 609 pages
File Size : 54,5 Mb
Release : 2008
Category : Business & Economics
ISBN : 9780415772563

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Two Hundred Years of Accounting Research by Richard Mattessich Pdf

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

Accounting for Alcohol

Author : Martin Quinn,João Oliveira
Publisher : Routledge
Page : 321 pages
File Size : 54,8 Mb
Release : 2018-09-03
Category : Business & Economics
ISBN : 9781351734219

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Accounting for Alcohol by Martin Quinn,João Oliveira Pdf

Consumption of alcohol is a globally ubiquitous, often controversial activity, and business organizations in this sector are of significant social and economic relevance. This book draws on accounting records from the sector to reveal fresh and unique insights into the historic development of the production of alcoholic beverages. Offering a historic overview of the three major areas of the alcohol industry – brewing, distilling and wine – this book reveals the commonalities and differences which are present in the industry, while also highlighting its social impact. The editors bring together contributions from around the world, including Mexico, France, Japan and Ireland, to demonstrate how accounting has developed over time. Offering diverse geographical and historical perspectives, it explores multiple aspects of accounting within the industry, including internal control, earnings management, competition, and regulatory aspects. The fascinating insights into breweries, wineries, spirit distillers, vineyards and other related organizations provides a unique historic perspective of accounting systems, techniques and practices. Drawing on an international range of examples and rich archival material, this valuable research collection will be of great interest to researchers and advanced students of accounting and business history.

Accounting Thought and Practice Reform

Author : Frank Clarke,Graeme William Dean,Martin E Persson
Publisher : Routledge
Page : 276 pages
File Size : 41,9 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9780429808586

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Accounting Thought and Practice Reform by Frank Clarke,Graeme William Dean,Martin E Persson Pdf

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.

History of Public Accounting in the United States

Author : James Don Edwards
Publisher : Routledge
Page : 386 pages
File Size : 51,9 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166996

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History of Public Accounting in the United States by James Don Edwards Pdf

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.

Accounting History Newsletter, 1980-1989 and Accounting History, 1989-1994

Author : Garry D. Carnegie,P. W. Wolnizer
Publisher : Taylor & Francis
Page : 414 pages
File Size : 46,6 Mb
Release : 1996
Category : Business & Economics
ISBN : 0815322682

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Accounting History Newsletter, 1980-1989 and Accounting History, 1989-1994 by Garry D. Carnegie,P. W. Wolnizer Pdf

First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.

A History of Accounting and Accountants

Author : Richard Brown
Publisher : Beard Books
Page : 526 pages
File Size : 55,7 Mb
Release : 2003
Category : Business & Economics
ISBN : 9781587981852

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A History of Accounting and Accountants by Richard Brown Pdf

Presents the history of accounting and accountants. Publication date is 1905.