The Development Of Accounting Theory Rle Accounting
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| Author | : Michael Gaffikin |
| Publisher | : Routledge |
| Total Pages | : 359 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134707231 |
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
| 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.
| Author | : Michael Chatfield |
| Publisher | : Routledge |
| Total Pages | : 1206 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134675526 |
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 | : Chris W. Nobes |
| Publisher | : Routledge |
| Total Pages | : 209 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1317974328 |
This compilation concerns account books, not books on accounting. Most of the essays analyse the account book(s) of a single person or business. In each case the account book(s) demonstrate the presence of, at least, elements of double entry. The essays come in pairs, beginning with Geoffrey Lee’s paper on Florentine bank ledger fragments of 1211, some of the earliest relics of Italian bookkeeping. Subsequent papers trace the development of double entry over the centuries until 1786 when full double entry was achieved. There are papers from the UK and USA which illustrate the use of balance sheets, valuation techniques and the accruals convention as well as papers which analyse the causes of the development of double entry, using the evidence of others.
| Author | : J. R. Edwards |
| Publisher | : Routledge |
| Total Pages | : 395 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1134706952 |
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
| Author | : Peter Boys |
| Publisher | : Routledge |
| Total Pages | : 369 |
| Release | : 2013-12-04 |
| Genre | : Business & Economics |
| ISBN | : 1134641923 |
The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.
| Author | : T. A. Lee |
| Publisher | : Routledge |
| Total Pages | : 406 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1317963180 |
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.
| Author | : Thomas Lee |
| Publisher | : Routledge |
| Total Pages | : 420 |
| Release | : 2014-02-05 |
| Genre | : Business & Economics |
| ISBN | : 1317975685 |
There are introductory analyses by the editor and suggested further readings for discussion or essay papers.
| Author | : Tony Hopwood |
| Publisher | : Routledge |
| Total Pages | : 646 |
| Release | : 2013-11-26 |
| Genre | : Business & Economics |
| ISBN | : 1134707584 |
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
| 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.
