Essays in British Accounting Research PDF Download

Author: Michael Bromwich
Publisher: Pitman Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Author: Tony Hopwood
Publisher: Routledge
ISBN: 1134707584
Category : Business & Economics
Languages : en
Pages : 646

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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: Robert W Scapens
Publisher: Springer
ISBN: 1349070963
Category : Business & Economics
Languages : en
Pages : 280

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Author: Lee D. Parker
Publisher: Routledge
ISBN: 1317974034
Category : Business & Economics
Languages : en
Pages : 268

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Book Description
This bibliography provides the reader with a comprehensive reference tool that will enhance understanding of methodological issues and enable the user to employ research methods appropriate to their subject of study. It also provides accounting historians a comprehensive data base for the development of papers addressing methodological issues in an accounting history context. Access to this type of resource is particularly crucial to the development of accounting history research since the number of papers dealing with methodological issues published in accounting history literature is very small. Hence the references in this bibliography are drawn from the literature of general history, economic and business history, legal and social history and philosophy. The scope and range of its contents are broad – references are taken from texts as well as papers published in over 450 journals.

Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230889
Category : Business & Economics
Languages : en
Pages : 637

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Book Description
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: Gerald H. Lawson
Publisher: Routledge
ISBN: 1136528199
Category : Business & Economics
Languages : en
Pages : 406

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Book Description
This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.

Author: T. Lee
Publisher: Routledge
ISBN: 1317963199
Category : Business & Economics
Languages : en
Pages : 312

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Book Description
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: Richard K. Fleischman
Publisher: Routledge
ISBN: 1351678353
Category : History
Languages : en
Pages : 264

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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: Frank L. Clarke
Publisher: Sydney University Press
ISBN: 1920898271
Category : Business & Economics
Languages : en
Pages : 490

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Book Description
The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.

Author: Frank L. Clarke
Publisher: Routledge
ISBN: 1135493294
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg's and Schmidt's contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.