The History Of Accounting Rle Accounting

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The History of Accounting (RLE Accounting)

Author : Michael Chatfield,Richard Vangermeersch
Publisher : Routledge
Page : 1206 pages
File Size : 42,7 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.

A History of Financial Accounting (RLE Accounting)

Author : J. R. Edwards
Publisher : Routledge
Page : 323 pages
File Size : 52,5 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.

The Development of Accounting Theory (RLE Accounting)

Author : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 359 pages
File Size : 42,7 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.

History and Survey of Accountancy (RLE Accounting)

Author : Wilmer L. Green
Publisher : Routledge
Page : 295 pages
File Size : 48,9 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707799

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History and Survey of Accountancy (RLE Accounting) by Wilmer L. Green Pdf

This volume presents a survey of accountancy from early times through to modern accounting methods of the early twentieth century. Covering everything from accounting in Ancient Egypt and the Roman Republic through to legislation for the accountancy profession in Europe and South America, as well as ethics and education in the accountancy profession, this volume will be of use to both students and professionals who wish to extend their historical knowledge of their profession.

Twentieth Century Accounting Thinkers (RLE Accounting)

Author : J. R. Edwards
Publisher : Routledge
Page : 441 pages
File Size : 55,9 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.

Accounting From the Outside (RLE Accounting)

Author : Tony Hopwood
Publisher : Routledge
Page : 646 pages
File Size : 49,7 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134707584

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Accounting From the Outside (RLE Accounting) by Tony Hopwood Pdf

The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.

Accounting in France (RLE Accounting)

Author : Yannick Lemarchand,Robert H. Parker
Publisher : Routledge
Page : 573 pages
File Size : 42,5 Mb
Release : 2014-04-03
Category : Business & Economics
ISBN : 9781317974536

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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.

A New Approach to Management Accounting History (RLE Accounting)

Author : H. Thomas Johnson
Publisher : Routledge
Page : 228 pages
File Size : 42,9 Mb
Release : 2013-11-26
Category : Business & Economics
ISBN : 9781134709960

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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.

Accounting History 1976-1986 (RLE Accounting)

Author : Peter Boys,John Freear
Publisher : Routledge
Page : 369 pages
File Size : 49,7 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.

Evolution of Corporate Financial Reporting (RLE Accounting)

Author : T. Lee,Robert Parker
Publisher : Routledge
Page : 320 pages
File Size : 41,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134715145

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Evolution of Corporate Financial Reporting (RLE Accounting) by T. Lee,Robert 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.

Papers on Accounting History (RLE Accounting)

Author : Robert Parker
Publisher : Routledge
Page : 197 pages
File Size : 47,7 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781317964018

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

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

American Accountants and Their Contributions to Accounting Thought (RLE Accounting)

Author : John J. Kahle
Publisher : Routledge
Page : 201 pages
File Size : 40,8 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.

Cash Flow Reporting (RLE Accounting)

Author : Thomas A. Lee
Publisher : Routledge
Page : 579 pages
File Size : 43,8 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781317975670

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Cash Flow Reporting (RLE Accounting) by Thomas A. Lee Pdf

This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.

Studies of Company Records (RLE Accounting)

Author : J. R. Edwards
Publisher : Routledge
Page : 361 pages
File Size : 50,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134706747

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Studies of Company Records (RLE Accounting) by J. R. Edwards Pdf

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Accounting in France (RLE Accounting)

Author : Yannick Lemarchand,Robert H. Parker
Publisher : Routledge
Page : 458 pages
File Size : 51,5 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.