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Author: J. R. Edwards Publisher: Routledge ISBN: 113470660X Category : Business & Economics Languages : en Pages : 686
Book Description
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
Author: J. R. Edwards Publisher: Routledge ISBN: 113470660X Category : Business & Economics Languages : en Pages : 686
Book Description
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
Author: Richard P. Brief Publisher: Routledge ISBN: 1134606648 Category : Business & Economics Languages : en Pages : 319
Book Description
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting
Author: Michael Chatfield Publisher: Routledge ISBN: 1134675453 Category : Business & Economics Languages : en Pages : 678
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: Robert E. Gallman Publisher: University of Chicago Press ISBN: 022663311X Category : Business & Economics Languages : en Pages : 401
Book Description
When we think about history, we often think about people, events, ideas, and revolutions, but what about the numbers? What do the data tell us about what was, what is, and how things changed over time? Economist Robert E. Gallman (1926–98) gathered extensive data on US capital stock and created a legacy that has, until now, been difficult for researchers to access and appraise in its entirety. Gallman measured American capital stock from a range of perspectives, viewing it as the accumulation of income saved and invested, and as an input into the production process. He used the level and change in the capital stock as proxy measures for long-run economic performance. Analyzing data in this way from the end of the US colonial period to the turn of the twentieth century, Gallman placed our knowledge of the long nineteenth century—the period during which the United States began to experience per capita income growth and became a global economic leader—on a strong empirical foundation. Gallman’s research was painstaking and his analysis meticulous, but he did not publish the material backing to his findings in his lifetime. Here Paul W. Rhode completes this project, giving permanence to a great economist’s insights and craftsmanship. Gallman’s data speak to the role of capital in the economy, which lies at the heart of many of the most pressing issues today.
Author: John Richard Edwards Publisher: Routledge ISBN: 1351238868 Category : Business & Economics Languages : en Pages : 814
Book Description
The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.
Author: J. R. Edwards Publisher: Routledge ISBN: 1134706812 Category : Business & Economics Languages : en Pages : 407
Book Description
This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.
Author: Thomas Piketty Publisher: Harvard University Press ISBN: 0674979850 Category : Business & Economics Languages : en Pages : 817
Book Description
What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
Author: H. Thomas Johnson Publisher: Routledge ISBN: 113470996X Category : Business & Economics Languages : en Pages : 228
Book Description
The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.
Author: Carlo Alberto Magni Publisher: Springer Nature ISBN: 3030276627 Category : Business & Economics Languages : en Pages : 751
Book Description
This book presents a new approach to the valuation of capital asset investments and investment decision-making. Starting from simple premises and working logically through three basic elements (capital, income, and cash flow), it guides readers on an interdisciplinary journey through the subtleties of accounting and finance, explaining how to correctly measure a project’s economic profitability and efficiency, how to assess the impact of investment policy and financing policy on shareholder value creation, and how to design reliable, transparent, and logically consistent financial models. The book adopts an innovative pedagogical approach, based on a newly developed accounting-and-finance-engineering system, to help readers gain a deeper understanding of the accounting and financial magnitudes, learn about new analytical tools, and develop the necessary skills to practically implement them. This diverse approach to capital budgeting allows a sophisticated economic analysis in both absolute terms (values) and relative terms (rates of return), and is applicable to a wide range of economic entities, including real assets and financial assets, engineering designs and manufacturing schemes, corporate-financed and project-financed transactions, privately-owned projects and public investments, individual projects and firms. As such, this book is a valuable resource for a broad audience, including scholars and researchers, industry practitioners, executives, and managers, as well as students of corporate finance, managerial finance, engineering economics, financial management, management accounting, operations research, and financial mathematics. It features more than 180 guided examples, 50 charts and figures and over 160 explanatory tables that help readers grasp the new concepts and tools. Each chapter starts with an abstract and a list of the skills readers can expect to gain, and concludes with a list of key points summarizing the content.
Author: J. R. Edwards
Author: J. R. Edwards
Author: Richard P. Brief
Author: Michael Chatfield
Author: Robert E. Gallman
Author: John Richard Edwards
Author: J. R. Edwards
Author: Thomas Piketty
Author: H. Thomas Johnson
Author: Carlo Alberto Magni
Author: Gary John Previts