The Origins Of Accounting Culture

Author : Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra
Publisher : Routledge
Page : 403 pages
File Size : 49,5 Mb
Release : 2018-05-11
Category : Business & Economics
ISBN : 9781351592635

Get Book

The Origins of Accounting Culture by Massimo Sargiacomo,Stefano Coronella,Chiara Mio,Ugo Sostero,Roberto Di Pietra Pdf

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Author : Taylor & Francis Group
Publisher : Routledge
Page : 398 pages
File Size : 53,9 Mb
Release : 2020-12-18
Category : Electronic
ISBN : 0367734710

Get Book

The Origins of Accounting Culture by Taylor & Francis Group Pdf

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.

Author : John Richard Edwards,Stephen P. Walker
Publisher : Routledge
Page : 1148 pages
File Size : 55,6 Mb
Release : 2009-05-07
Category : Business & Economics
ISBN : 9781135230876

Get Book

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 : Gary John Previts,Barbara Dubis Merino
Publisher : Unknown
Page : 612 pages
File Size : 52,7 Mb
Release : 1997
Category : Business & Economics
ISBN : UVA:X004133785

Get Book

A History of Accountancy in the United States by Gary John Previts,Barbara Dubis Merino Pdf

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 : Gary John Previts,Barbara Dubis Merino
Publisher : John Wiley & Sons
Page : 400 pages
File Size : 53,6 Mb
Release : 1979
Category : Business & Economics
ISBN : UCAL:B4273915

Get Book

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 : 45,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134675524

Get Book

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 : Kıymet Tunca Çalıyurt
Publisher : Springer Nature
Page : 299 pages
File Size : 44,9 Mb
Release : 2023-09-12
Category : Business & Economics
ISBN : 9789819933464

Get Book

History of Accounting, Management, Business and Economics, Volume I by Kıymet Tunca Çalıyurt Pdf

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.

Author : Nicholas Michelsen,Neville Bolt
Publisher : Policy Press
Page : 164 pages
File Size : 51,8 Mb
Release : 2022-07-28
Category : Political Science
ISBN : 9781529223743

Get Book

Unmapping the 21st Century by Nicholas Michelsen,Neville Bolt Pdf

Drawing on post-structural political theory, this book explores two concepts used to make sense of our disturbed reality: the state and the network. It argues that, in order to better understand today’s world, we must pull apart the familiar lines of our maps to find new insights and opportunities for a better future.

Author : Martin Quinn,João Oliveira
Publisher : Routledge
Page : 321 pages
File Size : 49,6 Mb
Release : 2018-09-03
Category : Business & Economics
ISBN : 9781351734219

Get Book

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.

Author : Carvalho, Luísa Cagica,Truant, Elisa
Publisher : IGI Global
Page : 387 pages
File Size : 51,7 Mb
Release : 2018-06-15
Category : Business & Economics
ISBN : 9781522552680

Get Book

Maintaining Sustainable Accounting Systems in Small Business by Carvalho, Luísa Cagica,Truant, Elisa Pdf

Accounting systems and sustainability management are vital for company management and performance. This is particularly difficult for small businesses. As such, it is necessary to understand the features and issues of sustainable accounting systems, with a particular focus on small business. Maintaining Sustainable Accounting Systems in Small Business is a critical scholarly resource that explores sustainability accounting systems with small businesses and how the economic, social, and environmental aspects are related to each other in the company’s management and performance. Featuring coverage on a broad range of topics such as management control system, integrated reporting, and small and medium enterprises, this book is geared towards entrepreneurs, business managers, academicians, business professionals, and graduate-level students seeking practical information about the different sustainable accounting systems from strategic, organizational, and accounting perspectives.

Author : Warwick Funnell,Michele Bigoni,Erin Twyford
Publisher : Taylor & Francis
Page : 324 pages
File Size : 46,9 Mb
Release : 2024-06-28
Category : Business & Economics
ISBN : 9781040047057

Get Book

Accounting for the Holocaust by Warwick Funnell,Michele Bigoni,Erin Twyford Pdf

Accounting for the Holocaust: Enabling the Final Solution reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as “technologies of death” were used to reduce Jews to a life without value. The numerical calculations, techniques, and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings.

Author : Hiroshi Okano
Publisher : Emerald Group Publishing
Page : 208 pages
File Size : 42,7 Mb
Release : 2015-10-01
Category : Business & Economics
ISBN : 9781785604683

Get Book

History of Management Accounting in Japan by Hiroshi Okano Pdf

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.

Author : Arthur der Weduwen,Malcolm Walsby
Publisher : BRILL
Page : 639 pages
File Size : 49,5 Mb
Release : 2022-09-26
Category : History
ISBN : 9789004518100

Get Book

The Book World of Early Modern Europe by Arthur der Weduwen,Malcolm Walsby Pdf

This collection of essays, commissioned in honour of Andrew Pettegree, presents original contributions on the Reformation, communication and the book in early modern Europe. Together, the essays reflect on Pettegree’s ground-breaking influence on these fields, and offer a comprehensive survey of the state of current scholarship.

Author : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 315 pages
File Size : 40,7 Mb
Release : 2010-12-20
Category : Business & Economics
ISBN : 9780857246714

Get Book

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

Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.

Author : Anne Loft
Publisher : Routledge
Page : 326 pages
File Size : 44,7 Mb
Release : 2020-09-02
Category : Cost accounting
ISBN : 0367511150

Get Book

Understanding Accounting in Its Social and Historical Context by Anne Loft Pdf

Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.