Download or read book Memorial Articles for 20th Century American Accounting Leaders written by Stephen A. Zeff and published by Routledge. This book was released on 2016-03-31 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Download or read book Creating The Big Mess A Marxist History Of American Accounting Theory C 1900 1929 written by Rob Bryer and published by World Scientific. This book was released on 2021-07-15 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Accounting History Newsletter 1980 1989 and Accounting History 1989 1994 written by Garry D. Carnegie and published by Taylor & Francis. This book was released on 1996 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book Accounting For Crises A Marxist History Of American Accounting Theory C 1929 2007 written by Rob Bryer and published by World Scientific. This book was released on 2023-07-07 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ('America'), based on an accounting interpretation of Marx's theory of crises. It explains their origins in capitalists' control of accumulation, which reveals important overlooked roles for Irving Fisher's accounting theory. This theory, by allowing discretion in accounts, in the context of falling rates of profit, encouraged 'swindling', overstating reported profits, and understating their risk, which facilitated and aggravated both crises. Framed by Fisher's theory, during the 1920s American accounting theorists justified discretion, which Creating the 'Big Mess' (the companion volume) concluded it management used to conservatively smooth earnings. Accounting for Crises shows that Fisher's theory , also underlays the popular new theory of investment that justified valuing shares using reported earnings, which encouraged their manipulation and legitimized 'speculation'. This, it argues, underlays America's exceptional late-1920s stock market boom, the 1929 Great Crash, and the depth and length of its Great Depression. Prominently associated with the boom, Fisher became unpopular after the crash, his name disappearing from public debate. Nevertheless, the book concludes, his theory hindered economic recovery, weakened 1930s reforms, undermined accounting regulation from the late-1930s, and following his rehabilitation from the late-1950s, underlies the Financial Accounting Standards Board's conceptual framework, which by allowing off-balance-sheet accounting for securitization-SPEs, fostered the 2007 'credit crunch' that triggered the 2008-2009 Global Financial Crisis (GFC).
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 American Accounting Association written by Stephen A. Zeff and published by . This book was released on 1991 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Accounting in its Social and Historical Context written by Anne Loft and published by Routledge. This book was released on 2020-09-04 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book William A Paton written by Kelly L. Williams and published by Emerald Group Publishing. This book was released on 2018-10-04 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
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 Carl Thomas Devine written by Carl Thomas Devine and published by Taylor & Francis. This book was released on 1999 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of thirteen essays by one of America's great academic accountants, Carl Devine. The essays explore in substantial depth the evolution of Professor Devine's philosophy, research, and thinking during his nearly sixty years of study. The extent of his knowledge spans a variety of disciplines from science and mathematics to philosophy and religion. This eclectic collection of essays is continuously rewarding, and with even a cursory review one quickly discovers the richness and breadth of Devine's work. This book will be an invaluable historical and scholarly legacy to future generation of accounting students and educators. In them Professor Devine reflects objectively on some of the personalities in, and development of accounting and accounting thought during two momentous generations in which a revolution has occurred in accounting research and in the accounting/auditing professions.
Download or read book Understanding Mattessich and Ijiri written by Nohora Garcia and published by Emerald Group Publishing. This book was released on 2017-11-16 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
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 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 Cheating Lessons written by James M. Lang and published by Harvard University Press. This book was released on 2013-09-02 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cheating Lessons is a guide to tackling academic dishonesty at its roots. James Lang analyzes the features of course design and classroom practice that create cheating opportunities, and empowers teachers to build more effective learning environments. Instructors who curb academic dishonesty become better educators in other ways as well.
Download or read book The Accounting Historians Journal written by and published by . This book was released on 1993 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The U S Accounting Profession in the 1890s and Early 1900s written by Stephen A. Zeff and published by Routledge. This book was released on 2020-09-04 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, analyses the early development of the US public accounting profession. It gathers in one place writings – contemporary accounts, recollections and historical studies – that portray the early decades of the profession. It is a key book for students of the early development of the US accounting profession.
Download or read book Annual Report Comptroller General of the United States written by and published by . This book was released on 1970 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
