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 Twentieth Century Accounting Thinkers written by J. R. Edwards and published by Cengage Learning Emea. This book was released on 1994 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume celebrates the 500th anniversary of the appearance of the first published book on double entry bookkeeping, written by the Franciscan friar Luca Pacioli, who has been described as 'the father of accounting' and 'the first academic accountant'. It is the first major international review of accounting theory to focus on the contributions of its leading thinkers. Compared with other academic disciplines, very few attempts have 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. It is a reflection of the nature of accounting as a practical discipline that each of the thinkers discussed has been concerned to use accounting theory to help solve practical accounting problems. All have helped shape modern accounting practice in a fundamental way. Written by leading experts within their respective countries, the studies in this volume provide a unique guide to the development of current accounting theory and practice in regions as diverse as the USA, Japan and Europe.

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 640 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 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 The Institute of Accounts written by Stephen E. Loeb and published by Routledge. This book was released on 2003-11-20 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses upon the Institute of Accounts (IA), an organization to which the modern United States accounting profession can trace its roots. The IA was organized in the early 1880s in New York City and, as discussed in this book, attracted a diverse membership that included some of the leading accounting thinkers of the period. The Institute

Download or read book American Accountants and Their Contributions to Accounting Thought RLE Accounting written by John J. Kahle and published by Routledge. This book was released on 2014-02-05 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during the first three decades of the twentieth century in the United States. In particular it deals with those individuals who were for the most part responsible for it. It was these pioneers who recorded their observations of the actual workings of the myriad adaptations and new devices which had slowly eased their way into accounting theory and practice in the USA in the early twentieth century.

Download or read book Critique of Accounting written by Richard Mattessich and published by Praeger. This book was released on 1995-09-14 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gap between the theory and practice of accounting is examined in this text by concentrating on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. Accounting in both Great Britain and the United States is covered.

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 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 Accounting in France RLE Accounting written by Yannick Lemarchand and published by Routledge. This book was released on 2014-04-03 with total page 573 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 The Routledge Companion to Accounting Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

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 245 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 The History of Accounting written by J. R. Edwards and published by Psychology Press. This book was released on 2000 with total page 2032 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Download or read book International Bibliography of Business History written by Francis Goodall and published by Routledge. This book was released on 2013-12-16 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: The field of business history has changed and grown dramatically over the last few years. There is less interest in the traditional `company-centred' approach and more concern about the wider business context. With the growth of multi-national corporations in the 1980s, international and inter-firm comparisons have gained in importance. In addition, there has been a move towards improving links with mainstream economic, financial and social history through techniques and outlook. The International Bibliography of Business History brings all of the strands together and provides the user with a comprehensive guide to the literature in the field. The Bibliography is a unique volume which covers the depth and breadth of research in business history. This exhaustive volume has been compiled by a team of subject specialists from around the world under the editorship of three prestigious business historians.

Download or read book The Development of Accounting in an International Context written by T.E. Cooke and published by Routledge. This book was released on 2006-07-13 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

Download or read book A History of Corporate Financial Reporting in Britain written by John Richard Edwards and published by Routledge. This book was released on 2018-07-11 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.