Doing Accounting History
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| Author | : John Richard Edwards |
| Publisher | : Routledge |
| Total Pages | : 954 |
| Release | : 2009-05-07 |
| Genre | : Business & Economics |
| ISBN | : 1135230870 |
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 | : Warwick Funnell |
| Publisher | : Routledge |
| Total Pages | : 225 |
| Release | : 2015-03-24 |
| Genre | : Business & Economics |
| ISBN | : 1317508483 |
Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.
| Author | : Thomas A. King |
| Publisher | : John Wiley & Sons |
| Total Pages | : 260 |
| Release | : 2011-02-17 |
| Genre | : Business & Economics |
| ISBN | : 1118044614 |
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 | : Stephen Zeff |
| Publisher | : Routledge |
| Total Pages | : 749 |
| Release | : 2010-06-10 |
| Genre | : Business & Economics |
| ISBN | : 1136968415 |
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 | : Michael Chatfield |
| Publisher | : Taylor & Francis |
| Total Pages | : 649 |
| Release | : 1996 |
| Genre | : Business & Economics |
| ISBN | : 9780815308096 |
This encyclopedia's more than 400 entries focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts and much more. It is aimed at the student, researcher or professional.
| Author | : J. Edwards |
| Publisher | : Routledge |
| Total Pages | : 341 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1134678819 |
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.
| Author | : Jane Gleeson-White |
| Publisher | : Allen & Unwin |
| Total Pages | : 305 |
| Release | : 2014-06-19 |
| Genre | : History |
| ISBN | : 1741767938 |
Our world is governed by the numbers generated by the accounts of nations and corporations. We depend on these numbers to direct our governments, our institutions, corporations, economies, societies. But where did they come from and how did they become so powerful?The answer to these questions begins in the Dark Ages in northern Italy with a new form of record keeping perfected by the merchants of Venice called double-entry bookkeeping. The story of double entry stars a Renaissance monk, mathematician, magician and constant companion of Leonardo da Vinci, his 27-page treatise for merchants, re.
| Author | : Richard Brown |
| Publisher | : Routledge |
| Total Pages | : 520 |
| Release | : 2014-01-14 |
| Genre | : Business & Economics |
| ISBN | : 1317792475 |
First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.
| Author | : Martin Quinn |
| Publisher | : Routledge |
| Total Pages | : 321 |
| Release | : 2018-09-03 |
| Genre | : Business & Economics |
| ISBN | : 1351734210 |
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 | : Robin Roslender |
| Publisher | : Routledge |
| Total Pages | : 703 |
| Release | : 2017-09-11 |
| Genre | : Business & Economics |
| ISBN | : 131768673X |
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.
