The Development Of Accounting Theory Rle Accounting

Author : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 359 pages
File Size : 45,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707232

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The Development of Accounting Theory (RLE Accounting) by Michael Gaffikin,Michael Aitken Pdf

This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 52,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675524

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The History of Accounting (RLE Accounting) by Michael Chatfield,Richard Vangermeersch Pdf

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 : J. R. Edwards
Publisher : Routledge
Page : 389 pages
File Size : 46,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707027

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Twentieth Century Accounting Thinkers (RLE Accounting) by J. R. Edwards Pdf

When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 674 pages
File Size : 48,5 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675456

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The History of Accounting (RLE Accounting) by Michael Chatfield,Richard Vangermeersch Pdf

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 : Michael J. R. Gaffikin
Publisher : Routledge
Page : 252 pages
File Size : 43,8 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707447

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Accounting Methodology and the Work of R. J. Chambers (RLE Accounting) by Michael J. R. Gaffikin Pdf

This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.

Author : John J. Kahle
Publisher : Routledge
Page : 201 pages
File Size : 48,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134711017

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American Accountants and Their Contributions to Accounting Thought (RLE Accounting) by John J. Kahle Pdf

Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.

Author : Harvey S. Hendrickson
Publisher : Routledge
Page : 572 pages
File Size : 43,7 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134748600

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Relevant Accounting Concepts and Applications (RLE Accounting) by Harvey S. Hendrickson Pdf

C. Rufus Rorem, (1894-1988) was a pioneer in the development of group medical insurance and pre-paid health care. At the time the concepts were radical, but in 1937 he became head of the American Hospital Association's committee on hospital services, which fostered the first prepaid hospitalization plans in New York and other cities, followed in the 1940's by doctors' group practice. This collection includes out of print and difficult to access primary and secondary sources on Rorem’s work, including his 1929 dissertation which presents his major, and still relevant writings on financial accounting theory and practice in a comprehensive, integrated context.

Author : Richard P. Brief
Publisher : Routledge
Page : 285 pages
File Size : 43,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134606641

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The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting) by Richard P. Brief Pdf

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Author : M. J. R. Gaffikin
Publisher : Taylor & Francis
Page : 272 pages
File Size : 52,7 Mb
Release : 1982
Category : Business & Economics
ISBN : 0824053362

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The Development of Accounting Theory by M. J. R. Gaffikin Pdf

Author : Robert H. Parker
Publisher : Routledge
Page : 233 pages
File Size : 53,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781317964001

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Papers on Accounting History (RLE Accounting) by Robert H. Parker Pdf

Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 369 pages
File Size : 45,6 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715213

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Evolution of Corporate Financial Reporting (RLE Accounting) by T. A. Lee,Robert H. Parker Pdf

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 : Peter Boys,John Freear
Publisher : Routledge
Page : 369 pages
File Size : 43,9 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134641925

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Accounting History 1976-1986 (RLE Accounting) by Peter Boys,John Freear Pdf

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

Author : T. A. Lee,Robert H. Parker
Publisher : Routledge
Page : 406 pages
File Size : 53,5 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781317963189

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Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) by T. A. Lee,Robert H. Parker Pdf

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Author : Yannick Lemarchand,Robert H. Parker
Publisher : Routledge
Page : 458 pages
File Size : 41,6 Mb
Release : 2014-04-03
Category : Business & Economics
ISBN : 9781317974543

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Accounting in France (RLE Accounting) by Yannick Lemarchand,Robert H. Parker Pdf

This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.

Author : Robert H. Ashton
Publisher : Routledge
Page : 235 pages
File Size : 40,7 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134602445

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The Evolution of Behavioral Accounting Research (RLE Accounting) by Robert H. Ashton Pdf

This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.