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| Author | : Stephen Zeff |
| Publisher | : Routledge |
| Total Pages | : 749 |
| Release | : 2010-06-10 |
| Genre | : Business & Economics |
| ISBN | : 1136968415 |
Download Insights from Accounting History Book in PDF, ePub and Kindle
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.
| Author | : John Richard Edwards |
| Publisher | : Routledge |
| Total Pages | : 954 |
| Release | : 2009-05-07 |
| Genre | : Business & Economics |
| ISBN | : 1135230870 |
Download The Routledge Companion to Accounting History Book in PDF, ePub and Kindle
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 | : T. A. Lee |
| Publisher | : Routledge |
| Total Pages | : 315 |
| Release | : 2014-06-23 |
| Genre | : Business & Economics |
| ISBN | : 1317945360 |
Download Accounting History from the Renaissance to the Present Book in PDF, ePub and Kindle
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 | : Thomas A. King |
| Publisher | : John Wiley & Sons |
| Total Pages | : 260 |
| Release | : 2011-02-17 |
| Genre | : Business & Economics |
| ISBN | : 1118044614 |
Download More Than a Numbers Game Book in PDF, ePub and Kindle
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 | : John Richard Edwards |
| Publisher | : Routledge |
| Total Pages | : 637 |
| Release | : 2009-05-07 |
| Genre | : Business & Economics |
| ISBN | : 1135230889 |
Download The Routledge Companion to Accounting History Book in PDF, ePub and Kindle
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 | : T. A. Lee |
| Publisher | : Routledge |
| Total Pages | : 245 |
| Release | : 2014-06-23 |
| Genre | : Business & Economics |
| ISBN | : 1317945352 |
Download Accounting History from the Renaissance to the Present Book in PDF, ePub and Kindle
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 | : Richard Mattessich |
| Publisher | : Psychology Press |
| Total Pages | : 609 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : 0415772567 |
Download Two Hundred Years of Accounting Research Book in PDF, ePub and Kindle
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.
| Author | : Robin Roslender |
| Publisher | : Routledge |
| Total Pages | : 476 |
| Release | : 2017-09-11 |
| Genre | : Business & Economics |
| ISBN | : 131768673X |
Download The Routledge Companion to Critical Accounting Book in PDF, ePub and Kindle
The field of critical accounting has expanded rapidly since its inception and has become recognised?as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
| Author | : David Alexander |
| Publisher | : Routledge |
| Total Pages | : 291 |
| Release | : 2017-07-06 |
| Genre | : Business & Economics |
| ISBN | : 131720655X |
Download The History and Tradition of Accounting in Italy Book in PDF, ePub and Kindle
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 | : Robert Bryer |
| Publisher | : Rowman & Littlefield |
| Total Pages | : 454 |
| Release | : 2019-06-25 |
| Genre | : Business & Economics |
| ISBN | : 1498551645 |
Download Accounting for History in Marx's Capital Book in PDF, ePub and Kindle
The book reinterprets Marx’s historical materialism as a world accounting history, answers his critics, and supports his theory with accounting evidence from history. It explains Marx’s prediction of the ‘inevitability’ of socialism, and outlines the necessary tasks of ‘critical accounting’ for Marxists to get Day One.
