British Cost Accounting 1887-1952 (RLE Accounting) PDF Download

Author: Trevor Boyns
Publisher: Routledge
ISBN: 1134604335
Category : Business & Economics
Languages : en
Pages : 502

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Book Description
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.

Author: Trevor Boyns
Publisher: Routledge
ISBN: 1134604408
Category : Business & Economics
Languages : en
Pages : 938

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Book Description
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.

Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134678886
Category : Business & Economics
Languages : en
Pages : 323

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Book Description
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: Trevor Boyns
Publisher: Routledge
ISBN: 041541623X
Category : Business & Economics
Languages : en
Pages : 372

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Book Description
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.

Author: Richard Edwards
Publisher: Routledge
ISBN: 1136232664
Category : Business & Economics
Languages : en
Pages : 371

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Book Description
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.

Author: Patrick Kirkman
Publisher: Routledge
ISBN: 1134713533
Category : Business & Economics
Languages : en
Pages : 217

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Book Description
When first published this volume represented the first concise, accessible UK text that explained the very complex changes that could be involved in an inflation accounting system. The new edition of the book (1978) was restructured and rewritten, with a substantial amount of material added so that it provides a comprehensive and accurate picture of the inflation accounting issues of the 1970s.

Author: Anne Loft
Publisher: Routledge
ISBN: 1000167860
Category : Business & Economics
Languages : en
Pages : 205

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Book Description
Underlying this book, first published in 1988, is the belief that it is insightful to examine accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. One way of illuminating the social nature of accounting is through studying its cultural variations, for although accounting is a feature of modern industrial society the extent of its use varies across cultures. This book examines the history of accounting and explores the complicated relationship between accounting and society.

Author: Richard K. Fleischman
Publisher: Routledge
ISBN: 1351678353
Category : History
Languages : en
Pages : 288

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Book Description
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.

Author: Jean Margo Reid
Publisher: Routledge
ISBN: 1317962702
Category : Business & Economics
Languages : en
Pages : 345

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Book Description
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.

Author: Trevor Boyns
Publisher: Routledge
ISBN: 1135666059
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
First Published in 1998. The area examined in this book falls loosely under the category of 'accounting integration' where research should explain how the accounting systems in both countries are designed to integrate cost and financial accounting. The authors of this book had previously been working independently on the early development of accounting for industrial enterprises within their own countries. They claim that in order to understand modern day similarities and differences, it is necessary to understand how the current practices and systems have come into being.