Download or read book Studies of Company Records RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Studies of Company Records RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2013-12-04 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book A New Approach to Management Accounting History RLE Accounting written by H. Thomas Johnson and published by Routledge. This book was released on 2013-11-26 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The History of Accounting RLE Accounting written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Some Early Contributions to the Study of Audit Judgment RLE Accounting written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.
Download or read book Accounting Research Database RLE Accounting written by Bimal Prodhan and published by Routledge. This book was released on 2014-11-13 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: first, into empirical or conceptual categories and second, into one of twenty topic areas. The journals covered are Journal of Accounting Research, The Accounting Review, Accounting and Business Research and Journal of Business Finance and Accounting.
Download or read book Law and Accounting RLE Accounting written by Jean Margo Reid and published by Routledge. This book was released on 2013-12-04 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles.
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 Some Early Contributions to the Study of Audit Judgment RLE Accounting written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.
Download or read book Management Accounting Research RLE Accounting written by Charles F. Klemstine and published by Routledge. This book was released on 2014-02-05 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This bibliography presents a review of trends in management accounting research and a classified annotated listing of over 600 works in the area. It is intended to help the accounting researcher or student who wishes to review the development of the literature in management accounting over many years. The book traces this development from 1926 to 1982 through the primary academic journals. This review has focussed on accounting literature and includes only those works from outside the accounting literature that were seminal in defining and introducing a research area, and were frequently referenced in the accounting literature.
Download or read book Accounting and Industrial Relations RLE Accounting written by Philip Bougen and published by Routledge. This book was released on 2013-12-04 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers some of the factors which led to the emergence of accounting in the structure and practices of industrial relations in one particular company over a substantial period of time. It addresses the question as to the roles accounting numbers and systems were called upon to play in the conduct of industrial relations. The book also examines the effects of accounting practice and discourses upon industrial relations and explores the nature of a reciprocal type of influence. The research is based upon the Manchester engineering firm of Hans Renold and focuses on the decision to introduce a profit-sharing scheme within the company in 1920. The study examines the origins of this managerial initiative and its subsequent performance over a 10 year period.
Download or read book Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Download or read book Corporate Financial Reporting and Analysis in the early 1900s RLE Accounting written by Richard P. Brief and published by Routledge. This book was released on 2013-12-04 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.
Download or read book Accounting History 1976 1986 RLE Accounting written by Peter Boys and published by Routledge. This book was released on 2013-12-04 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.
Download or read book Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Download or read book Evolution of Corporate Financial Reporting RLE Accounting written by T. Lee and published by Routledge. This book was released on 2014-02-05 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.
Download or read book The Evolution of Behavioral Accounting Research RLE Accounting written by Robert Ashton and published by Routledge. This book was released on 2013-12-04 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.
