The History of Accounting: Method and theory PDF Download

Author: J. R. Edwards
Publisher:
ISBN: 9780415190268
Category : Accounting
Languages : en
Pages : 482

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Author: Michael Gaffikin
Publisher: Routledge
ISBN: 1134707231
Category : Business & Economics
Languages : en
Pages : 359

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Book Description
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

Author: Michael Chatfield
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

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Book Description

Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206

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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: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Category : Business & Economics
Languages : en
Pages : 954

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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: George J. Staubus
Publisher: Routledge
ISBN: 1136533796
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.

Author: J. R. Edwards
Publisher: Psychology Press
ISBN: 9780415190251
Category : Business & Economics
Languages : en
Pages : 2032

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Book Description
The History of Accounting has been constructed from 68 items previously published between 1971 and 1998, representing the key works of 72 leading authors. The set is designed for a number of applications which include: a range of readings suitable for graduate and postgraduate courses on accounting history; background literature for courses dealing with particular aspects of accounting; an initial source of reference for students undertaking a doctoral thesis in accounting history, and the initial source of reference for existing members of faculty who decide to develop their research in this area. The set also provides a coverage of accounting history that meets the needs of business historians whose research encompasses financial matters. The set is divided into four separate volumes dealing with the following broad subject areas: * accounting research methods and twentieth century developments in accounting theory * record keeping systems and financial reporting procedures * cost and management accounting * the professionalisation of accounting. A significant feature of the study of accounting history in recent years has been the emergence of a widening range of theoretical approaches. The editor has therefore ensured that writers from these different traditions are fairly represented.

Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675453
Category : Business & Economics
Languages : en
Pages : 678

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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: Rob Bryer
Publisher: World Scientific
ISBN: 981124040X
Category : Business & Economics
Languages : en
Pages : 491

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Book Description
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.

Author: C. Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1801178062
Category : Business & Economics
Languages : en
Pages : 220

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Book Description
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.