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Accounting History from the Renaissance to the Present

Accounting History from the Renaissance to the Present
Author: T. A. Lee
Publisher: Routledge
Total Pages: 315
Release: 2014-06-23
Genre: Business & Economics
ISBN: 1317945360

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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.


A History of Financial Accounting (RLE Accounting)

A History of Financial Accounting (RLE Accounting)
Author: J. Edwards
Publisher: Routledge
Total Pages: 341
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134678819

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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 Routledge Companion to Accounting History

The Routledge Companion to Accounting History
Author: John Richard Edwards
Publisher: Routledge
Total Pages: 954
Release: 2009-05-07
Genre: Business & Economics
ISBN: 1135230870

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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.


A History of Accounting in America

A History of Accounting in America
Author: Gary John Previts
Publisher: John Wiley & Sons
Total Pages: 400
Release: 1979
Genre: Business & Economics
ISBN:

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Insights from Accounting History

Insights from Accounting History
Author: Stephen Zeff
Publisher: Routledge
Total Pages: 749
Release: 2010-06-10
Genre: Business & Economics
ISBN: 1136968415

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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.


More Than a Numbers Game

More Than a Numbers Game
Author: Thomas A. King
Publisher: John Wiley & Sons
Total Pages: 260
Release: 2011-02-17
Genre: Business & Economics
ISBN: 1118044614

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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.


A History of Accountancy in the United States

A History of Accountancy in the United States
Author: Gary John Previts
Publisher:
Total Pages: 612
Release: 1997
Genre: Business & Economics
ISBN:

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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.


Res Gestae Divi Augusti

Res Gestae Divi Augusti
Author: Peter Astbury Brunt
Publisher:
Total Pages: 90
Release: 1975
Genre:
ISBN:

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Global History of Accounting, Financial Reporting and Public Policy

Global History of Accounting, Financial Reporting and Public Policy
Author: Gary J. Previts
Publisher: Emerald Group Publishing
Total Pages: 262
Release: 2012-07-17
Genre: Business & Economics
ISBN: 0857248154

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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.


A History of Accounting and Accountants

A History of Accounting and Accountants
Author: Richard Brown
Publisher:
Total Pages: 530
Release: 1905
Genre: Accountants
ISBN:

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Compilation of essays, to commemorate the 50th anniversary of the incorporation of accountants of scotland, on the historical development of the accounting profession, with particular reference to practice in the UK - covers occupational organizations and the legal status of accountants and bookkeepers, and includes a biographical list of deceased scottish accountants. Biographys scottish accountants. Festschrift society of accountants of scotland (1856-1904).