Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A History of Financial Accounting RLE Accounting written by J. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting for History in Marx s Capital written by Robert Bryer and published by Rowman & Littlefield. This book was released on 2019-06-25 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of socialism as the end of history. In addition to the technological and institutional development of advanced capitalism, Bryer argues that the key necessary conditions, are that workers see through capitalist ideology, understanding that Marx’s theory of value explains why the phenomenal forms appearing in capitalist accounts are distortions of the underlying social reality, and that demystified accounting is integral to his concept of socialism on Day One. To get to Day One, the book concludes, Marx left Marxists the tasks of critical accounting.
Download or read book Accounting History from the Renaissance to the Present written by T. A. Lee and published by Routledge. This book was released on 2014-06-23 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.
Download or read book Insights from Accounting History written by Stephen Zeff and published by Routledge. This book was released on 2010-06-10 with total page 749 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
Download or read book Res Gestae Divi Augusti written by Peter Astbury Brunt and published by . This book was released on 1975 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Women Accounting and Narrative written by Rebecca E. Connor and published by Routledge. This book was released on 2004-04-22 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the early eighteenth century, the household accountant was traditionally female. Socio-linguistic acts of feminized accounting are examined alongside property, originality, and the development of the early novel.
Download or read book Accounting at War written by Warwick Funnell and published by Routledge. This book was released on 2015-03-24 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is frequently portrayed as a value free mechanism for allocating resources and ensuring they are employed in the most efficient manner. Contrary to this popular opinion, the research presented in Accounting at War demonstrates that accounting for military forces is primarily a political practice. Throughout history, military force has been so pervasive that no community of any degree of complexity has succeeded in. Through to the present day, for all nation states, accounting for the military and its operations has primarily served broader political purposes. From the Crimean War to the War on Terror, accounting has been used to assert civilian control over the military, instill rational business practices on war, and create the visibilities and invisibilities necessary to legitimize the use of force. Accounting at War emphasizes the significant power that financial and accounting controls gave to political elites and the impact of these controls on military performance. Accounting at War examines the effects of these controls in wars such as the Crimean, South African and Vietnam wars. Accounting at War also emphasizes how accounting has provided the means to rationalize and normalize violence, which has often contributed to the acceleration and expansion of war. Aimed at researchers and academics in the fields of accounting, accounting history, political management and sociology, Accounting at War represents a unique and critical perspective to this cutting-edge research field.
Download or read book A History of Accounting in America written by Gary John Previts and published by John Wiley & Sons. This book was released on 1979 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book More Than a Numbers Game written by Thomas A. King and published by John Wiley & Sons. This book was released on 2011-02-17 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting. More Than a Numbers Game: A Brief History of Accounting was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later. Somehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas. Each chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.
Download or read book Reality and Accounting written by Richard Mattessich and published by Routledge. This book was released on 2013-07-31 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position. The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking ‘what is real?’) to such questions as ‘on which reality level is something real?’ and ‘in which (temporal and modal) way is it real?’. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.
Download or read book Accounting for Slavery written by Caitlin Rosenthal and published by Harvard University Press. This book was released on 2019-10-15 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Five Books Best Economics Book of the Year A Politico Great Weekend Read “Absolutely compelling.” —Diane Coyle “The evolution of modern management is usually associated with good old-fashioned intelligence and ingenuity...But capitalism is not just about the free market; it was also built on the backs of slaves.” —Forbes The story of modern management generally looks to the factories of England and New England for its genesis. But after scouring through old accounting books, Caitlin Rosenthal discovered that Southern planter-capitalists practiced an early form of scientific management. They took meticulous notes, carefully recording daily profits and productivity, and subjected their slaves to experiments and incentive strategies comprised of rewards and brutal punishment. Challenging the traditional depiction of slavery as a barrier to innovation, Accounting for Slavery shows how elite planters turned their power over enslaved people into a productivity advantage. The result is a groundbreaking investigation of business practices in Southern and West Indian plantations and an essential contribution to our understanding of slavery’s relationship with capitalism. “Slavery in the United States was a business. A morally reprehensible—and very profitable business...Rosenthal argues that slaveholders...were using advanced management and accounting techniques long before their northern counterparts. Techniques that are still used by businesses today.” —Marketplace “Rosenthal pored over hundreds of account books from U.S. and West Indian plantations...She found that their owners employed advanced accounting and management tools, including depreciation and standardized efficiency metrics.” —Harvard Business Review
Download or read book A History of Accountancy in the United States written by Gary John Previts and published by . This book was released on 1997 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.
Download or read book A History of Accounting and Accountants written by Richard Brown and published by Routledge. This book was released on 2014-01-14 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1968. Inspired by the occurrence of the Fiftieth Anniversary of the incorporation of Accountants in Scotland—in which country the Chartered Accountant first saw the light — suggested the propriety of writing an account of the origin and growth of the profession while it was still possible to ascertain the facts and describe the circumstances with some degree of fulness. This book also includes a history of Accounts, Auditing, and Book-keeping; in short, to treat of Accounting— as well as Accountants—from the historic standpoint.
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Papers on Accounting History RLE Accounting written by Robert Parker and published by Routledge. This book was released on 2013-12-04 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.
