British Cost Accounting 1887-1952 (RLE Accounting)

British Cost Accounting 1887-1952 (RLE Accounting)
Author: Trevor Boyns
Publisher: Routledge
Total Pages: 938
Release: 2014-01-23
Genre: Business & Economics
ISBN: 1134604408

This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

British Cost Accounting 1887-1952 (RLE Accounting)

British Cost Accounting 1887-1952 (RLE Accounting)
Author: Trevor Boyns
Publisher: Routledge
Total Pages: 502
Release: 2014-01-23
Genre: Business & Economics
ISBN: 1134604335

This anthology provides readers with a flavour of the development of cost accounting and emerging management accounting literature from ‘The Costing Renaissance’ to 1952. Many of the issues which were prominent in the middle of the twentieth century are still pressing issues today and received important early treatments. However, a more balanced longitudinal coverage of the relevant material enables readers to trace the development of new attitudes to problems which had been recognized early on and to become aware of the fact that different issues tended to dominate the literature as time went by. The selection bias has favoured material which was covered for the first time or in a new way.

A History of Management Accounting

A History of Management Accounting
Author: Trevor Boyns
Publisher: Routledge
Total Pages: 372
Release: 2013
Genre: Business & Economics
ISBN: 041541623X

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.

What is Past is Prologue

What is Past is Prologue
Author: Richard K. Fleischman
Publisher: Routledge
Total Pages: 264
Release: 2017-05-18
Genre: History
ISBN: 1351678353

This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.

A History of Management Accounting

A History of Management Accounting
Author: Richard Edwards
Publisher: Routledge
Total Pages: 371
Release: 2012-11-12
Genre: Business & Economics
ISBN: 1136232664

There is growing interest in the history of accounting amongst both accounting practitioners and accounting academics. This interest developed steadily from about 1970 and really ‘took off’ in the 1990s. However, there is a lack of texts dealing with major aspects of accounting history that can be used in classrooms, to inform new researchers, and to provide a source of reference for established researchers.The great deal of research into cost and management accounting in Britain published in academic journals over the last twenty years–including the authors' own contributions–makes The History of Cost and Management Accounting an essential contribution to the field.

Law and Accounting (RLE Accounting)

Law and Accounting (RLE Accounting)
Author: Jean Margo Reid
Publisher: Routledge
Total Pages: 345
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1317962702

This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles.

Papers on Accounting History (RLE Accounting)

Papers on Accounting History (RLE Accounting)
Author: Robert Parker
Publisher: Routledge
Total Pages: 197
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1317964012

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

British Audit Practice 1884-1900 (RLE Accounting)

British Audit Practice 1884-1900 (RLE Accounting)
Author: Roy A. Chandler
Publisher: Routledge
Total Pages: 785
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134664184

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.

The History of Accounting (RLE Accounting)

The History of Accounting (RLE Accounting)
Author: Michael Chatfield
Publisher: Routledge
Total Pages: 678
Release: 2014-02-05
Genre: Business & Economics
ISBN: 1134675453

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.