Insights From Accounting History
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Insights From Accounting History
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Author : Stephen A. Zeff
language : en
Publisher:
Release Date : 2010
Insights From Accounting History written by Stephen A. Zeff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
This is a collection of 17 previously published articles on contemporary accounting history from 1962 to 2007, focusing mainly on the evolution of the standard-setting process, biographies of major accounting writers, and on the evolution of the accountancy profession and audit practice, together with a lengthy introduction by the author
Insights From Accounting History
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Author : Stephen Zeff
language : en
Publisher: Routledge
Release Date : 2010-06-10
Insights From Accounting History written by Stephen Zeff and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-10 with Business & Economics categories.
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.
The Routledge Companion To Accounting History
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Author : John Richard Edwards
language : en
Publisher: Routledge
Release Date : 2009-05-07
The Routledge Companion To Accounting History written by John Richard Edwards and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-07 with Business & Economics categories.
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.
More Than A Numbers Game
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Author : Thomas A. King
language : en
Publisher: John Wiley & Sons
Release Date : 2011-02-17
More Than A Numbers Game written by Thomas A. King and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-02-17 with Business & Economics categories.
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 Financial Accounting Rle Accounting
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Author : J. Edwards
language : en
Publisher: Routledge
Release Date : 2013-12-04
A History Of Financial Accounting Rle Accounting written by J. Edwards and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-04 with Business & Economics categories.
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.
Reality And Accounting
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Author : Richard Mattessich
language : en
Publisher: Routledge
Release Date : 2013-07-31
Reality And Accounting written by Richard Mattessich and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-31 with Business & Economics categories.
This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position. The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking ‘what is real?’) to such questions as ‘on which reality level is something real?’ and ‘in which (temporal and modal) way is it real?’. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.
Profitability Accounting Theory And Methodology
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Author : Geoffrey Whittington
language : en
Publisher: Routledge
Release Date : 2007-06-11
Profitability Accounting Theory And Methodology written by Geoffrey Whittington and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-06-11 with Business & Economics categories.
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Accounting History From The Renaissance To The Present
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Author : T. A. Lee
language : en
Publisher: Routledge
Release Date : 2014-06-23
Accounting History From The Renaissance To The Present written by T. A. Lee and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-23 with Business & Economics categories.
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.
Historical Developments In The Accountancy Profession Financial Reporting And Accounting Theory
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Author : C. Richard Baker
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-11-15
Historical Developments In The Accountancy Profession Financial Reporting And Accounting Theory written by C. Richard Baker and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-15 with Business & Economics categories.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
Accounting As Social And Institutional Practice
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Author : Anthony G. Hopwood
language : en
Publisher: Cambridge University Press
Release Date : 1994-10-06
Accounting As Social And Institutional Practice written by Anthony G. Hopwood and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-06 with Business & Economics categories.
Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.