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Author : Anthony Joseph Gambino,John R. Palmer
Publisher : Unknown
Page : 40 pages
File Size : 44,8 Mb
Release : 1976
Category : Accounting
ISBN : OCLC:1106911868
Author : Anthony J. Gambino,John R. Palmer
Publisher : Unknown
Page : 40 pages
File Size : 51,8 Mb
Release : 1984-01-01
Category : Electronic
ISBN : 086641052X
Author : H. Thomas Johnson
Publisher : Routledge
Page : 228 pages
File Size : 45,7 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134709960
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.
Author : Anthony Joseph Gambino,John R. Palmer
Publisher : Unknown
Page : 52 pages
File Size : 53,8 Mb
Release : 1976
Category : Accounting
ISBN : STANFORD:20500281300
Author : Robert Henry Parker
Publisher : Unknown
Page : 176 pages
File Size : 51,9 Mb
Release : 1969
Category : Business & Economics
ISBN : UCAL:$B669475
Author : Trevor Boyns,J. R. Edwards
Publisher : Routledge
Page : 372 pages
File Size : 42,5 Mb
Release : 2013
Category : Business & Economics
ISBN : 9780415416238
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 : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 678 pages
File Size : 53,6 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 : Gary John Previts,Barbara Dubis Merino
Publisher : Unknown
Page : 612 pages
File Size : 41,6 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 : Anonim
Publisher : Unknown
Page : 508 pages
File Size : 42,7 Mb
Release : 1987
Category : Accounting
ISBN : UVA:X002468830
Author : George J. Murphy
Publisher : Routledge
Page : 592 pages
File Size : 44,8 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166972
This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.
Author : Rob Bryer
Publisher : World Scientific
Page : 491 pages
File Size : 55,5 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 : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 173 pages
File Size : 53,8 Mb
Release : 2011-07-12
Category : Business & Economics
ISBN : 9780857248114
Addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This title also addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America.
Author : Karen Guenther
Publisher : Susquehanna University Press
Page : 268 pages
File Size : 55,9 Mb
Release : 2005
Category : Biography & Autobiography
ISBN : 1575910934
Pennsylvania's role in the development of American culture and society has received an increasing amount of attention in the past two decades, as the tercentenary celebrations of the founding of the province led to a reexamination of the colony and state's contributions to the ethnic and religious diversity of modern America. With increasing pluralism, however, the religious group that was most prominent in the establishment of the province - the Society of Friends, or Quakers - declined in its impact and importance.
Author : David Otley and Kenneth Merchant Clive Emmanuel
Publisher : Springer
Page : 689 pages
File Size : 55,6 Mb
Release : 2013-12-19
Category : Business & Economics
ISBN : 9781489971388
Author : Caitlin Rosenthal
Publisher : Harvard University Press
Page : 313 pages
File Size : 42,6 Mb
Release : 2018-08-27
Category : History
ISBN : 9780674988576
A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected their slaves to experiments and incentive strategies comprised of rewards and brutal punishment. Challenging the traditional depiction of slavery as a barrier to innovation, Accounting for Slavery shows how elite planters turned their power over enslaved people into a productivity advantage. The result is a groundbreaking investigation of business practices in Southern and West Indian plantations and an essential contribution to our understanding of slavery’s relationship with capitalism. “Slavery in the United States was a business. A morally reprehensible—and very profitable business...Rosenthal argues that slaveholders...were using advanced management and accounting techniques long before their northern counterparts. Techniques that are still used by businesses today.” —Marketplace “Rosenthal pored over hundreds of account books from U.S. and West Indian plantations...She found that their owners employed advanced accounting and management tools, including depreciation and standardized efficiency metrics.” —Harvard Business Review