Download or read book History of African Accounting Thoughts and Development written by Luke N. Onuoha and published by . This book was released on 2019 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this paper was to present the history of accounting thought in Africa with particular focus on Igbo land. The study is carried out via desk research. Secondary sources from journals, textbooks, internet sources and oral accounts have been adopted. The study reveals that Igbo people had a rich history of accounting thought which has remained partially documented. In some ways, accounting development experience of the Igbos was similar to the pre-history period experience of Mesopotamia, Egypt and other early civilizations as there were unique methods in the use of notches on sticks, vertical and horizontal marks on the wall, use of counters made of pebbles, grains and palm kernel stored in calabashes and wooden boxes as measurements of wealth. The 1494 double entry system published by Luca Pacioli, an Italian monk and mathematician, which brought sweeping changes in the method of recording business transactions across Europe and America, similarly affected the development of accounting in Nigeria. Also the formation of accounting bodies in Europe and America between 1854 and 1897 influenced similar developments in Nigeria which culminated in 1960 to the formation of the Association of Accountants in Nigeria and subsequently the charter of the Institute of Chartered Accountants of Nigeria (ICAN) by the Parliament in 1965. The formation of the International Accounting Standards Board (IASB) in 1979 added the dimension of internationality and comparability to the reporting quality in Nigeria. This paper will be of critical significance to accounting history researchers and students.
Download or read book Global History of Accounting Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Download or read book Doing Accounting History written by Richard K. Fleischman and published by Elsevier. This book was released on 2003-06-06 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The project, of which this book is the end product, has the full endorsement and backing of the Academy of Accounting Historians. Chapters on resources include the finding and utilization of archival materials (including ancient forms); the growing importance of the Internet in historical research and the Accounting Research Database as a vital, contemporary finding aid; the possibilities for joint venturing with accounting practitioners and their organizations; and the pivotal influence and immediacy of oral history.
Download or read book Accounting in Africa written by Venancio Tauringana and published by Emerald Group Publishing. This book was released on 2012-11-21 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.
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 Great Books Written by Africans across the Academic Disciplines written by Emmanuel D. Babatunde and published by Cambridge Scholars Publishing. This book was released on 2022-07-04 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is the first text to provide a comprehensive account of the great books across the academic disciplines written by Africans born in the continent and those who became naturalized citizens of African countries. These great books are those that have had a powerful, important or affecting influence on the author of a chapter in this book, as an individual, and on society. The books included here are mostly of the storytelling type and, thus, not representative of most of the academic disciplines. This volume allows each contributor to write a chapter on a discipline showcasing five great books written by African authors. Each selection is appraised and suggestions made by other experts in a discipline, while every chapter entails an introduction to the topic, a conceptual discussion of the discipline, a book-by-book review of the five books, and a conclusion and recommendations for research using the selected books.
Download or read book Historical Developments in the Accountancy Profession Financial Reporting and Accounting Theory written by C. Richard Baker and published by Emerald Group Publishing. This book was released on 2021-11-15 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book African History A Very Short Introduction written by John Parker and published by Oxford University Press, USA. This book was released on 2007-03-22 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intended for those interested in the African continent and the diversity of human history, this work looks at Africa's past and reflects on the changing ways it has been imagined and represented. It illustrates key themes in modern thinking about Africa's history with a range of historical examples.
Download or read book Accounting and Auditing Practices in Africa written by Mariaan Roos and published by AFRICAN SUN MeDIA. This book was released on 2017-06-26 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÿThis book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors? report and investment decisions, the role of government audit committees, and audit fees and audit quality.
Download or read book The Routledge Companion to Qualitative Accounting Research Methods written by Zahirul Hoque and published by Routledge. This book was released on 2017-03-31 with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Download or read book The Historical Development of Accounting written by Basil S. Yamey and published by . This book was released on 1978 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Critical Histories of Accounting written by Richard K. Fleischman and published by Routledge. This book was released on 2013-04-02 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Download or read book History of Akintola Williams Co 1952 1992 written by Eno L. Inanga and published by . This book was released on 1992 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
Download or read book Dynamics of Accounting Development in Africa written by Robert G. A. Boland and published by . This book was released on 1987 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Accounting and Development written by R. S. Olusegan Wallace and published by JAI Press Incorporated. This book was released on 2000-02-03 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on accounting and economic development issues in developing countries, with special reference to Africa. This work is a collaboration between African and non-African scholars. It includes chapters that incorporate changes in accounting practices that have arisen between February 1993 and December 1997.
