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Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974549 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974549 Category : Business & Economics Languages : en Pages : 458
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: J. R. Edwards Publisher: Routledge ISBN: 1134706952 Category : Business & Economics Languages : en Pages : 395
Book Description
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: Michael Chatfield Publisher: Routledge ISBN: 1134675526 Category : Business & Economics Languages : en Pages : 1206
Book Description
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: Tony Hopwood Publisher: Routledge ISBN: 1134707584 Category : Business & Economics Languages : en Pages : 646
Book Description
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: John J. Kahle Publisher: Routledge ISBN: 1134711018 Category : Business & Economics Languages : en Pages : 201
Book Description
Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.
Author: Cleona Lewis Publisher: Routledge ISBN: 1317974433 Category : Business & Economics Languages : en Pages : 158
Book Description
This volume analyses and presents the results of the trade, service and financial operations between any given country and the rest of the world. Among other issues the volume discusses tax measures of the 1920s, ascertaining the trend of foreign assets, verifying economic theory, providing analysis of war and reconstruction problems, and discussing foreign investments from the USA, France, Canada and Britain.
Author: S. Gray Publisher: Routledge ISBN: 1134708424 Category : Business & Economics Languages : en Pages : 466
Book Description
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: Chris W. Nobes Publisher: Routledge ISBN: 1317974328 Category : Business & Economics Languages : en Pages : 209
Book Description
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: Thomas A. Lee Publisher: Routledge ISBN: 1317975677 Category : Business & Economics Languages : en Pages : 579
Book Description
This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.
Author: Harvey Hendrickson Publisher: Routledge ISBN: 1134748531 Category : Business & Economics Languages : en Pages : 577
Book Description
C. Rufus Rorem, (1894-1988) was a pioneer in the development of group medical insurance and pre-paid health care. At the time the concepts were radical, but in 1937 he became head of the American Hospital Association's committee on hospital services, which fostered the first prepaid hospitalization plans in New York and other cities, followed in the 1940's by doctors' group practice. This collection includes out of print and difficult to access primary and secondary sources on Rorem’s work, including his 1929 dissertation which presents his major, and still relevant writings on financial accounting theory and practice in a comprehensive, integrated context.
Author: Yannick Lemarchand
Author: Yannick Lemarchand
Author: J. R. Edwards
Author: Michael Chatfield
Author: Tony Hopwood
Author: John J. Kahle
Author: Cleona Lewis
Author: S. Gray
Author: Chris W. Nobes
Author: Thomas A. Lee
Author: Harvey Hendrickson