The History Of Accounting

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 954 pages
File Size : 49,8 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 : Richard Brown
Publisher : Routledge
Page : 528 pages
File Size : 41,9 Mb
Release : 2014-01-14
Category : Business & Economics
ISBN : 9781317792468

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A History of Accounting and Accountants by Richard Brown Pdf

First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.

Author : Richard K. Fleischman,Warwick Funnell,Stephen P. Walker
Publisher : Routledge
Page : 286 pages
File Size : 40,9 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 : Routledge
Page : 323 pages
File Size : 42,8 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134678884

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A History of Financial Accounting (RLE Accounting) by J. R. Edwards Pdf

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 : Thomas A. King
Publisher : John Wiley & Sons
Page : 260 pages
File Size : 53,6 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.

Author : David Alexander,Stefano Adamo,Roberto Di Pietra,Roberta Fasiello
Publisher : Routledge
Page : 291 pages
File Size : 45,6 Mb
Release : 2017-07-06
Category : Business & Economics
ISBN : 9781317206552

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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.

Author : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 262 pages
File Size : 52,5 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.

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 678 pages
File Size : 52,7 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 : Peter Astbury Brunt
Publisher : Unknown
Page : 90 pages
File Size : 55,5 Mb
Release : 1975
Category : Electronic
ISBN : OCLC:258357245

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Res Gestae Divi Augusti by Peter Astbury Brunt Pdf

Author : Gary John Previts,Barbara Dubis Merino
Publisher : John Wiley & Sons
Page : 400 pages
File Size : 49,7 Mb
Release : 1979
Category : Business & Economics
ISBN : UCAL:B4273915

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A History of Accounting in America by Gary John Previts,Barbara Dubis Merino Pdf

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 41,8 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 : T. A. Lee,A. Bishop,R. H. Parker
Publisher : Routledge
Page : 315 pages
File Size : 54,8 Mb
Release : 2014-06-23
Category : Business & Economics
ISBN : 9781317945369

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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.

Author : Michael Chatfield
Publisher : Unknown
Page : 328 pages
File Size : 47,6 Mb
Release : 1977
Category : Business & Economics
ISBN : UOM:39076005042507

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A History of Accounting Thought by Michael Chatfield Pdf

Author : Trevor Boyns,J. R. Edwards
Publisher : Routledge
Page : 372 pages
File Size : 52,6 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 : Stephen Zeff
Publisher : Routledge
Page : 749 pages
File Size : 45,6 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.